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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 35 Documents
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PENGARUH STRES KERJA DAN GAYA KEPEMIMPINAN TERHADAP PRESTASI KERJA KARYAWAN PT. ACTS SURABAYA Sulistyowati, Anjar
J-MACC Vol 1 No 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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Abstract

PT. ACTS surabaya is one of the companies engaged in electronics to manage computer software program. The purpose of this study is to know significantly that affects work stress and leadership style to work performance either partially or together. The results showed that multiple regression analysis can be concluded that there is influence between work stress variable and leadership style on employee work performance of PT. ACTS Surabaya. The overall conclusion of the variable work stress and leadership style together affect the variable work performance of employees of PT. ACTS Surabaya. Based on the t test is known that both independent variables of this study have a significant partial influence on employee work performance of PT. ACTS Surabaya.
PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN, DAN PENGETAHUAN TAX AMNESTY TERHADAP KEPATUHAN WAJIB PAJAK Rosyida, Isnaini Anniswati
J-MACC Vol 1 No 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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Abstract

This study aims to analyze the influence of knowledge taxation, awareness and knowledge of tax amnesty on taxpayers compliance. The population in this study is all taxpayers who perform the free work listed in the tax office Pratama North Gresik District. Variables of this study include the dependent variable (taxpayers compliance) and independent variables (knowledge taxation, awareness, and knowledge tax amnesty). This study uses primary data in the form of questionnaires. Sampling technique using random samping with slovin formula, the number of samples of 94 samples. Data analysis techniques to test the hypothesis in this study using multiple linear regression test.The results of this study show that partially knowledge of taxation have a positive and significant impact on taxpayers compliance, awareness has a positive and significant impact on taxpayers compliance, and knowledge of tax amnety have positive and significant effect to taxpayer compliance. Simultaneously knowledge of taxaxtion, awareness and knowledge of tax amnesty together have positive and significant influence to taxpayers compliance, and the most dominant independent variables is the awareness variable with beta value 0,422.
PENGARUH STRES KERJA, FAKTOR LINGKUNGAN, DAN BUDAYA ORGANISASI TERHADAP KINERJA AUDITOR INDEPENDEN (Studi Pada Auditor Independen Kantor Akuntan Publik Di Surabaya) Darmayanti, Novi
J-MACC Vol 1 No 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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Abstract

This research aims to knows the relationship of work stress, environmental factors and organization custom on independent auditor performance and obtain emprical evidence on the factors related to the behavior of auditors that could affect the performance auditor work in  Public Accounting Firm in Surabaya. The data are analyzed by multiple linear regression analysis method supported by SPSS program ver. 23.0, writers deployed 70 questionnaires to the auditors worked on the Firm in Surabaya where questionnaires were successfully returned as many as 58 questionnaires, While there are 12 questionnaires that did not return and reply, so that 58 samples were used in this study. The taking of sampling is by using tables Isaac & Michael. The results partially of this study showed that work stress have positive and significant effect on auditor’s performance, environmental factors have positive and significant effect on auditor’s performace, organizational culturehas a significant effect on auditor performance, so simultaneously work stress, environmental factors, and organizational culture have positif and significant effect on auditor performance.
PENGARUH PROFITABILITAS TERHADAP HARGA SAHAM PADA PT. SEMEN INDONESIA PERIODE 2012-2017 Rachmaniyah, Fatichatur
J-MACC Vol 1 No 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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Abstract

This research aim to test the influence of profitability which consist of return on asset, return on equity, and earning per share towards stock price of PT. Semen Indonesia neither partial nor simultaneous. The data research period use data quartely financial in 2012 - 2017, with the data type is time series. The data analysis technique by using multiple regressions analysis. The result of research by using F test shows that simultaneously return on asset, return on equity and earning per share has significant positive influence to the stock price. The result of partial test (t test) shows that return on asset, return on equity and earning per share has significant positive influence to the stock price.
PENGARUH MAEKETING MIX TERHADAP KEPUTUSAN PEMBELIAN PADA FERRY JAYA MOTOR LAMONGAN Nawari, Nawari
J-MACC Vol 1 No 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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Abstract

The development of a company result in increasingly tight competition. To be able to face the competition, the company must have an efficient marketing strategy to offer its products to consumers. One such strategy is a marketing mix consisting of product, price, promotion and place. The strategy is also used by Ferry Jaya Motor Lamongan that is able to influence the purchasing decision of motor in lamongan area and its surroundings. Looking at the above phenomenon researchers interested in doing research on the influence of marketing mix variables on purchasing decisions on Ferry Jaya Motor Lamongan. The purpose of this research is to know the role of marketing mix that is Product, Price, Promotion, distribution to purchasing decision at Ferry Jaya Motor Lamongan. This research uses multiple regression analysis and hypothesis test (T and F test) with Likert scale. The sample used is 85 respondents. Based on incidental sampling technique method. the sampling technique by chance, ie anyone who met with researchers at the time that researchers have taken that is in October 2017 until february 2018. The test results simultaneously show product variables, price, promotion and distribution together have a significant effect on the decision purchase at Ferry Jaya Motor Lamongan with Fhitung equal to 92,877> 2,49. While the test partially shows product variables (X1) of 2.570, the price (X2) of 1.796, promotion (X3) of 2.967 and the distribution (X4) of 4.624 significant effect on purchasing decision Y. And variable distribution (X4) purchase decision on Ferry Jaya Motor Lamongan
ANALISIS IMPLEMENTASI PEMBIAYAAN RAHN TASJILY TERHADAP KESESUAIANNYA DENGAN FATWA DSN-MUI NOMOR 68/DSN-MUI/III/2008 (Studi Kasus Pada KSPPS BMT Mandiri Sejahtera Jawa Timur Cabang Balongpanggang) Mahyuddin, Masriani; b, Ana Fitriyatul
J-MACC Vol 1 No 1 (2018): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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Abstract

BMT Mandiri Sejahtera East Java Branch Balongpanggang is a Sharia Financial Institution that has financing products rahn tasjily. Rahn tasjily is a product based on sharia principles where customers are not subject to additional charges from the financing of the loan. It is also reinforced by Fatwa DSN-MUI Number 68 / DSN-MUI / III / 2008. The purpose of this research is to know the implementation of rahn tasjily financing to suitability with the Fatwa DSN-MUI No.68 / DSN-MUI / III / 2008. Research approach using qualitative descriptive approach. Data collection methods used were interviews, observation and documentation. While the method of data analysis using Miles and Hubbergman. The results in this study showed on BMT Mandiri Sejahtera Jawa East Branch Balongpanggang implementation of financing rahn tasjily associated with PSAK 107 about ijara not in accordance with PSAK 107 on presentation point and its practice according to Fatwa DSN-MUI No.68 / DSN-MUI / III / 2008 not in accordance at point f and point g.
IMPLIKASI GOOD GOVERNANCE TERHADAP KINERJA UNIVERSITAS DI SURABAYA Paramitha, Melvie
J-MACC Vol 1 No 2 (2018): October
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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Abstract

Good corporate governance has long been proclaimed by the government and there are organizations that have become regulators. For good governance at universities or colleges, Minister of Education and Culture Muhammad Nuh started it in 2012. With the good university governance implemented in universities, it can have an impact on the performance of the relevant universities. This study aims to knows the implications of good governance based on the principles of Law No. 12 of 2012 about Higher Education on the performance of universities in Surabaya. The research approach is quantitative research. The number of respondents in the study amounted to 70 people from 7 (seven) universities in Surabaya. Data collection method uses a questionnaire. Statistical testing includes testing validity and reliability and testing hypotheses. Hypothesis testing using multiple linear regression. The results of this study indicate that transparency and non-profit influence the performance of the university. While accountability, quality assurance, and efficiencies do not affect the performance of the university. The results of this study are expected to be a view for regulators in order to clarify mechanisms and measurements for good governance at universities or colleges,
ANALISIS DAMPAK KARAKTERISTIK PEKERJAAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA TERHADAP MOTIVASI KERJA DAN KINERJA KARYAWAN SEBAGAI ISU SENTRAL DALAM DUNIA USAHA (Study Kasus pada PT. POS Indonesia (Persero) Pamekasan) Syaiful, Syaiful
J-MACC Vol 1 No 2 (2018): October
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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Abstract

The research objective to be achieved from this research is to prove the influence of job characteristics and the development of human resources compensation on the motivation and performance of employees at PT. Pos Indonesia (Persero) Pamekasan. This research is quantitative research with survey approach population in this study were all employees of PT. Pos Indonesia (Persero) Pamekasan as many as 60 employees, the sample used is 60 people using census techniques. In this research analyzed using Partial Least Square (PLS). The results showed that: job characteristics and significant positive effect on employee motivation PT. Pos Indonesia (Persero) Pamekasan. It means that the better and the obvious characteristics of the work performed, the employees work motivation of employees of PT. POS Indonesia Persero Pamekasan will also be higher. Human resource development and significant positive effect on the motivation of employee PT. POS Indonesia Persero Pamekasan. It means that the better implementation of human resource development granted to employees of the motivation of employee PT. POS Indonesia Persero Pamekasan will also be higher. Characteristics Work has positive and significant impact on the performance of employees of PT. POS Indonesia Persero Pamekasan. It means that the better and the obvious characteristics of the work performed, the performance of employees of PT. POS Indonesia Persero Pamekasan will also be higher. Human Resources Development has a positive and significant impact on the performance of employees of PT. POS Indonesia Persero Pamekasan. It means that the better implementation of human resource development granted the performance of employees of PT. POS Indonesia Persero Pamekasan will also be higher. Compensation have a positive and significant impact on the performance of employees of PT. POS Indonesia Persero Pamekasan. It means that the higher compensation to employees, the performance of employees of PT. POS Indonesia Persero Pamekasan will also be higher. Work Motivation has a positive and significant impact on the performance of employees of PT. POS Indonesia Persero Pamekasan.
MODEL ANALISIS Z SCORE TERHADAP PREDIKSI KEBANGKRUTAN ( Studi pada PT Garuda Indonesia,Tbk tahun 2015-2017) Nugroho, Arief Yuswanto
J-MACC Vol 1 No 2 (2018): October
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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Abstract

The purpose of this study was able to be used in predicting bankruptcy using the Altman Z-score analysis method. This research is quantitative descriptive. The object of this research is PT Garuda Indonesia Tbk with the year of observation 2015 to 2017. Data from this research are secondary data and data sources taken from the Indonesia Stock Exchange in the form of PT Garuda Tbk financial statements 2015 through 2017. The results of this research reveal that the variable X1 (working capital / Total Asset) in 2015 has a value of -0.047, in 2016 has a value of -0.0760 and in 2017 has a value of -0.1781. Variable X2 (retained earnings / total assets) in 2015 has a value of 0.00155, in 2016 has a value of 0.0013 and in 2017 has a value of 0.0013. Variable X3 (earning before interest and taxes / total assets) in 2015 has a value of 0.0057, in 2016 has a value of 0.0147 and in 2017 has a value of -0.1314. Variable X4 (market value equity / book value of total liabilities) in 2015 has a value of 1.442, in 2016 has a value of 1.442 and in 2017 has a value of 1.248. Variable X5 (sales / total assets) in 2015 has a value of 1,150, in 2016 has a value of 1,247 and in 2017 has a value of 1,105. For Z -Score value in 2015 has a value of 2.55, in 2016 has a value of 2.21 and in 2017 has a value of 2.04.. For the highest Z-Score number in 2015 is 2.55 and the lowest Z-Score is in 2017 at 2.04. Based on the results of the research it can be concluded that the Altman Z score method is able to answer bankruptcy predictions before 2 years the condition of corporate profits has decreased.
PENGARUH LABA AKUNTANSI, KOMPONEN ARUS KAS DAN SIZE PERUSAHAAN TERHADAP RETURN SAHAM (Study Kasus Perusahaan LQ-45 Di Bei Tahun 2013-2017) Darmayanti, Novi
J-MACC Vol 1 No 2 (2018): October
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

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Abstract

This study aims to provide empirical evidence of the influence of published financial statement information, namely accounting earnings, cash flow components that consist of cash flows from operating activities, cash flows from investing activities and cash flows from financing activities and company size on stock returns in the company index of LQ-45 listed on BEI. This study uses the observation period 2013-2017, with purposive sampling method obtained 13 emitter samples.  Statistical methods used to analyze data using multiple regression analysis. The variables used are accounting earnings, cash flow components, namely Operating Cash Flow, Investment Cash Flow, Cash Flow Funding and company size as independent variables, while Stock Return is the dependent variable. From testing the hypothesis, resulting in the findings that the variable accounting earnings have a significant positive influence on stock returns, variable Operating Cash Flow, Investment Cash Flow, Cash Flow Funding does not have the significant influence on stock returns and company size does not have a significant effect on stock returns.

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