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INDONESIA
J-MACC : Journal of Management and Accounting
Published by Universitas Islam Darul Ulum
ISSN : 26206951     EISSN : 26209756     DOI : -
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other
Arjuna Subject : -
Articles 7 Documents
 1 
Search results for , issue "Vol 3 No 1 (2020): April" : 7 Documents clear
PENGARUH NILAI TUKAR DAN STABILITAS TERHADAP HARGA SAHAM (Studi pada Perusahaan Food And Beverage di BEI Tahun 2009-2018) Nurul Fauziyah; Siti Shoimah
J-MACC Vol 3 No 1 (2020): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (199.372 KB) | DOI: 10.52166/j-macc.v3i1.1850

Abstract

Stock is the owner of the company, the greater the shares it has, the greater the power of a company. The purpose of this study was to determine the effect of exchange rates and stability on stock prices in food and beverage manufacturing companies on the Indonesia Stock Exchange in the 2009-2018 period. The research method used in this study is the method of multiple linear regression. The population in this study were 7 food and beverage companies. The sample collection technique used in this study was purpive sampling technique which numbered 18 food and beverage companies. The results of this study indicate that the exchange rate has a negative and not significant effect on stock prices. Variable stability to stock prices from the first year to the fifth year rose significantly. But starting the following year, namely the sixth year, it fell evenly or insignificantly. Because it is known from the results of the histogram dependent stock price increase is not stable. All independent variables, namely the exchange rate and stability, do not simultaneously influence the dependent variable, namely the stock price.
ANALISIS PENGARUH LINGKUNGAN KERJA FISIK DAN NONFISIK, TERHADAP PRODUKTIVITAS PEGAWAI PADA UNIVERSITAS ISLAM DARUL ULUM LAMONGAN Ahmad Fathur Rozi; Ahmad Yani Syaikhudin
J-MACC Vol 3 No 1 (2020): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (176.023 KB) | DOI: 10.52166/j-macc.v3i1.1852

Abstract

In organizations or human resources, companies are assets that are considered very potential and important. One that makes employees comfortable is the physical and non-physical environment. From this problem can increase productivity. Human resources in this case employees or employees of organizations or companies should not be underestimated. Organizations or companies must provide a special section that is tasked with handling problems relating to employees, that part is called human resource management (HR) or more commonly called the personnel section. Personnel in this case are human resource managers. The manager's scope includes learning and developing ways for employees to effectively devote all their potential and strengths to help achieve the goals of the organization or company. This study uses a quantitative descriptive approach and this study has a population of 260 respondents and a sample of 80 respondents. The data obtained were analyzed through validity test, reliability test, multiple regression analysis, and hypothesis testing with T test, and analysis of the coefficient of determination (R2). This study has physical work environment variables (X1), coloring indicators, cleanliness, lighting, air, spatial planning, and non-physical work environment variables (X2) indicators are supervision, work atmosphere, reward system, good treatment, security of members, and employee productivity variables (Y) the indicators are human, capital, production process, organizational environment, work environment. From the results of the regression analysis it is known that the greatest influence on employee productivity is the non-physical work environment (X2) which has a coefficient of 0.698. Then the next variable is the physical work environment (X1) with a coefficient of 0.203. Hypothesis testing Then from the results of the T test showed that the two independent variables proved to have a significant effect on employee work productivity. In addition, the adjusted R square determination coefficient test of 0.689 shows that 68.9% of variation in employee productivity can be explained by two independent variables in the regression equation. While the remaining 31.1% is explained by other variables beyond the two variables used in this study.
PERBANDINGAN HUKUM PAJAK DAN ZAKAT MENURUT SYARIAH DAN NEGARA Fatmawati Zahroh; Harkaneri Harkaneri
J-MACC Vol 3 No 1 (2020): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (365.322 KB) | DOI: 10.52166/j-macc.v3i1.1855

Abstract

ABSTRACT This article describes how to compare tax and zakat law from the perspective of sharia (Islamic law) and state (positive law). There are many similarities and differences between this tax and zakat, in terms of both collectors and collectors. According to article 1 of the 2009 KUP Law on taxes and Law No. 23 of 2011 concerning zakat and its management. This article uses the literature study method to compare and describe existing legislation as well as some differences between tax and zakat. With the results and discussion that actually this tax and zakat if synergized will become two very large state revenues so that they can finance state expenditures, but this state expenditure will be divided into routine expenditures and expenditures for people who are unable to meet the obligations of a muzakki (compulsory zakat) to mustahik (recipient of zakat). If synergized like that, the amil zakat and the government must be observant in differentiating these expenditures to be channeled to those who are entitled to and expenditures as appropriate for the State Budget.
FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MELAKUKAN PEMBAYARAN PPH 21 (Orang Pribadi pada Multi Level Marketing di Surabaya) Yulia Setyarini; Susan Susan
J-MACC Vol 3 No 1 (2020): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (281.379 KB) | DOI: 10.52166/j-macc.v3i1.1858

Abstract

Taxes are the main source of state revenue, one of which comes from an individual taxpayer. Taxes have a very important role to sustain development implementation and government spending. This study aims to determine the partial influence of the level of understanding of taxpayers, awareness, and tax sanctions on compliance with income taxpayer article 21 (individual taxpayer at multi level marketing in Surabaya). The research uses primary data by distributing questionnaires to individual taxpayers doing MLM work in Surabaya. The results of this study indicate that the understanding of the regulation does not partially affect taxpayer compliance because it has a significant level> 0.05 this is because the tax regulations are constantly updated resulting in a lack of understanding of taxpayers. For awareness, as well as sanctions taxation partially affect taxpayer compliance because it has a significant level <0.05.
DESAIN AKUNTANSI ANTI KORUPSI Taudlikhul Afkar; Johan Wahyu Wicaksono; Ani Faujiah
J-MACC Vol 3 No 1 (2020): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.32 KB) | DOI: 10.52166/j-macc.v3i1.1859

Abstract

The purpose of this study is to design an ideal accounting to prevent corruption. Qualitative research is used for data analysis with sample research on KJKS Manfat and KJKS Harapan Surabaya. Data triangulation is used to collect data, with data validity tests internally, externally, reliably, and objectively. The analysis technique used is taxonomic analysis by explaining in detail the domain of the results of data collection. The results showed that the ideal accounting design to prevent corruption in a cooperative Islamic financial institution is by running an accounting system in accordance with the SOP, making accounting records based on validated transaction evidence, conducting form forms and functions that can only be used by the agency with the authority in accordance with the functional position, then keep records of transaction evidence in the order in which they were made. The treatment of internal control that is not only in compliance with SOPs such as checking all transaction evidence with a record, but by giving a sense of comfort in doing work and rewarding staff through financial adequacy as a preventive measure to prevent fraud committed so that the system runs in accordance with the rules.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KUALITAS PELAYANAN TERHADAP LOYALITAS NASABAH MELALUI SIKAP NASABAH (Studi Pada Bank Muamalat KC. Malang) Ach Rofiki; Nurhayati Nurhayati
J-MACC Vol 3 No 1 (2020): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (413.362 KB) | DOI: 10.52166/j-macc.v3i1.1860

Abstract

This study aims to analyze the effect of corporate social responsibility and service quality on customer loyalty with customer attitude as an intervening variable. The data source of this research is primary data from a sample of customers of Bank Muamalat KC. Poor. Data collection was carried out using purposive sampling by distributing to 100 respondents of Bank Muamalat KC customers. Malang that receives CSR assistance or who knows the implementation of CSR programs. Data analysis tool uses SmartPLS. The results of this study indicate that there is a direct influence of CSR on Customer Loyalty and Customer Quality on customer attitudes, and the indirect effect between service quality on customer loyalty through customer attitudes. While CSR has no effect on Customer Attitude and also Service Quality on Customer Loyalty, while Customer Quality has no indirect effect on customer loyalty through customer attitudes.
ANALISIS PENGENDALIAN INTERN ATAS PIUTANG PADA PT. BPR RAJEKWESI SUMBERREJO BOJONEGORO Novi Vizainiyah
J-MACC Vol 3 No 1 (2020): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v3i1.2380

Abstract

Internal control is a framework that consists of components that are interrelated in conducting its activities in order to control the running of the company and to secure the company's assets, to make regulations on the policy to be followed by management. The analysis used in this research is to use the concept of internal control COSO models. The purpose of this study was to determine whether the application of internal control of accounts receivable at PT. BPR Rajekwesi Sumberrejo been effective. The location of the research at Jl. Raya Sumberrejo No. 105, Sumberrejo, Bojonegoro. PT. BPR Rajekwesi Sumberrejo a regional-owned enterprises engaged in receiving deposits in the form of loans, deposits, savings, and / or other forms. So it has a very large amount of accounts receivable. This study uses a quantitative descriptive test the internal control receivable refers to the COSO framework on the components of internal control. The results of this study showed that overall internal control of receivables is effective, can be seen in the total calculation that shows the value of 903 (located between the interval 815-1007), where management has been applying the concepts and principles of internal control.

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