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<![CDATA[PERBANDINGAN HUKUM PAJAK DAN ZAKAT MENURUT SYARIAH DAN NEGARA ]]>
<![CDATA[Fatmawati Zahroh]]>;
<![CDATA[Harkaneri Harkaneri]]>
<![CDATA[ J-MACC Vol 3 No 1 (2020): April ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
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DOI: 10.52166/j-macc.v3i1.1855
<![CDATA[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.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MELAKUKAN PEMBAYARAN PPH 21 (Orang Pribadi pada Multi Level Marketing di Surabaya) ]]>
<![CDATA[Yulia Setyarini]]>;
<![CDATA[Susan Susan]]>
<![CDATA[ J-MACC Vol 3 No 1 (2020): April ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
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DOI: 10.52166/j-macc.v3i1.1858
<![CDATA[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.]]>
<![CDATA[DESAIN AKUNTANSI ANTI KORUPSI ]]>
<![CDATA[Taudlikhul Afkar]]>;
<![CDATA[Johan Wahyu Wicaksono]]>;
<![CDATA[Ani Faujiah]]>
<![CDATA[ J-MACC Vol 3 No 1 (2020): April ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
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DOI: 10.52166/j-macc.v3i1.1859
<![CDATA[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.]]>
<![CDATA[PENGARUH CORPORATE SOCIAL RESPONSIBILITY DAN KUALITAS PELAYANAN TERHADAP LOYALITAS NASABAH MELALUI SIKAP NASABAH (Studi Pada Bank Muamalat KC. Malang) ]]>
<![CDATA[Ach Rofiki]]>;
<![CDATA[Nurhayati Nurhayati]]>
<![CDATA[ J-MACC Vol 3 No 1 (2020): April ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
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DOI: 10.52166/j-macc.v3i1.1860
<![CDATA[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.]]>
<![CDATA[PENGARUH RASIO KEUANGAN TERHADAP PERTUMBUHAN LABA PADA PERUSAHAAN SEKTOR PEMBIAYAAN YANG TERDAFTAR DI BEI TAHUN 2014-2018 ]]>
<![CDATA[Ayu Lestari]]>;
<![CDATA[Pudyartono Pudyartono]]>;
<![CDATA[Fatichatur Rachmaniyah]]>
<![CDATA[ J-MACC Vol 3 No 2 (2020): Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
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DOI: 10.52166/j-macc.v3i2.2062
<![CDATA[Profit growth is one indicator that is used to measure the achievement of the company in a period. Profit growth can be predicted through financial ratios analysis. This study aims to determine the effect of financial ratios on profit growth in finance sector companies listed on the IDX in 2014-2018. This study uses a quantitative approach. The sampling technique is through a purposive sampling method with a population of the total number of finance sector companies listed on the IDX in 2014-2018. While the data analysis technique uses multiple linear regression analysis. The results showed that a partial current ratio, debt to asset ratio, and return on asset had a positive and significant impact on profit growth. Return on equity affects negative and not significant to profit growth. Simultaneously, the financial ratios (current ratio, debt to asset ratio, return on asset, and return on equity) have a significant effect on the growth.]]>
<![CDATA[PENGARUH FAKTOR-FAKTOR KEPUASAN KONSUMEN TERHADAP LOYALITAS KONSUMEN IKLAN DI GADJAH MADA ENTERPRISE ]]>
<![CDATA[Ana Fitriyatul Bilgies]]>;
<![CDATA[Arifah Sundari]]>;
<![CDATA[Nurul Fauziyah]]>
<![CDATA[ J-MACC Vol 3 No 2 (2020): Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
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DOI: 10.52166/j-macc.v3i2.2066
<![CDATA[This research is one of the methods used by researchers to determine the level of customer satisfaction that has customer loyalty with various marketing methods that are carried out to provide the number of components that influence consumer loyalty attitudes. In this study also makes the four variables represent some expanded customer satisfaction: Intensifly, and Cross selling. Results of this research,obtained that the cross selling variable provides the biggest contribution to consumer loyalty.]]>
<![CDATA[BUDAYA KERJA ISLAMI DI BRI SYARI’AH DAN PENGARUHNYA TERHADAP KINERJA KARYAWAN ]]>
<![CDATA[Endah Yuliani]]>;
<![CDATA[Rifky Ardhana Kisno Saputra]]>
<![CDATA[ J-MACC Vol 3 No 2 (2020): Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
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DOI: 10.52166/j-macc.v3i2.2067
<![CDATA[The purpose of this study is to see the influence of the Islamic Work Culture "PASTI OKE" on the employee performance of BRI Syari'ah Banyuwangi branch offices, using a quantitative descriptive approach. With the census determination method a sample of 28 employees. The technique of collecting data uses observation techniques, interview techniques, questionnaire techniques or documentation questionnaire techniques. Meanwhile, the instrument used in this study was a questionnaire or a questionnaire. The test instrument used was the validity and reliability test, the data transformation used the excel program. By using data analysis through multiple regression (multiole regression), the results of the study show that the Islamic Work Culture "PASTI OKE" has a positive effect on employee performance.]]>
<![CDATA[PENGARUH DIMENSI FRAUD DIAMOND TERHADAP PERILAKU KECURANGAN AKADEMIK MAHASISWA JURUSAN AKUNTANSI ]]>
<![CDATA[Novi Darmayanti]]>;
<![CDATA[Isnaini Anniswati Rosyida]]>;
<![CDATA[Galuh Adi Irawan]]>
<![CDATA[ J-MACC Vol 3 No 2 (2020): Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
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DOI: 10.52166/j-macc.v3i2.2068
<![CDATA[This study aims to determine the influence of pressure, opportunity, rationalization, ability on academic cheating behavior of students majoring in accounting both partially and simultaneously. This research uses quantitative research methods with the type of survey research. The analysis technique used in this study is the data quality test, the classic assumption test, multiple linear regression and hypothesis testing using the t test to test the effect of variable X with partial Y variable and F test to test variable X on variable Y simultaneously with significant values 0.05% (5%). Based on the results of the study indicate that the value of the independent variables simultaneously (together) affect the dependent variable, namely academic cheating behavior (Y). Partially, the pressure variable does not have a significant effect on academic cheating, opportunity has a significant effect on academic cheating, rationalization has a significant effect on academic cheating, ability has a significant effect on academic cheating behavior.]]>
<![CDATA[IMPLEMENTASI TEKNOLOGI INFORMASI UNTUK PERAMALAN DINAMIKA BISNIS (STUDI PADA BISNIS VALAS) ]]>
<![CDATA[Khofifah Amalia]]>;
<![CDATA[Amalia Salsabila Ariyanto]]>
<![CDATA[ J-MACC Vol 3 No 2 (2020): Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
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DOI: 10.52166/j-macc.v3i2.2069
<![CDATA[This study aims to determine the implementation of information technology in foreign exchange. By using quantitative and qualitative research methods as well as associative. research that comes from the presence of data and utilizes existing theories as an explanation. With the development of technology, every company tries to always provide the best service to its customers in the business field. In the business sector, technology plays an important role, especially in banking. It cannot be separated from one that we may rarely hear but which plays an important role in the business world, namely the existence of foreign exchange. Foreign currency or commonly referred to as foreign exchange is the currency that is used as a legal tender in the country. Foreign currency will have a value if that foreign currency can be exchanged for another foreign currency without restrictions. Foreign exchange transactions can occur in the foreign exchange market.]]>
<![CDATA[MONETARY POLICY AND TELECOMMUNICATION OUTPUT IN NIGERIA ]]>
<![CDATA[John Abiodun Akinde]]>;
<![CDATA[Elijah Oludayo]]>
<![CDATA[ J-MACC Vol 3 No 2 (2020): Oktober ]]>
Publisher : <![CDATA[Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan ]]>
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DOI: 10.52166/j-macc.v3i2.2070
<![CDATA[Different policies impact on the growth of the telecommunication sector in Nigeria. One of these policies which influence the expansion or contraction of the telecommunication output is monetary policy. To this end, this research examined the effect of monetary policy on telecommunication output in Nigeria. For the purpose of analysis, time series secondary data were sourced from Central Bank of Nigeria (CBN) statistical bulletin covering the periods1986 to 2018. Autoregressive Distributed Lag (ARDL) technique was employed after examining the stationarity of the data series using Augmented Dickey-Fuller technique. The bound co-integration test revealed that there is long run equilibrium between the monetary policy variables employed and telecommunication output. The ARDL result revealed that money supply had significant and positive effect on telecommunication output in the short and long run; liquidity ratio produced an insignificant and negative relationship with telecommunication output in the short run and insignificant positive effect in the long run; exchange rate had insignificant negative effect in the short run and a significant positive effect on telecommunication output in the long run; consumer price index had significant negative influence on telecommunication outputboth in the short run and long run. The study concluded that monetary policy stimulates telecommunication output in Nigeria. Thus, it was recommended that the monetary authority should pursue an expansionary monetary policy to sustain the positive influence of money supply on telecommunication output in Nigeria while rolling out policy to reduce the liquidity ratio of banks in the short run but increase it in the long run so that the long term favourable effect of liquidity ratio can be felt on telecommunication output.]]>
