J-MACC : Journal of Management and Accounting最新文献_第2页

STRATEGI PENGUATAN TATA KELOLA PEMANFAATAN RISET DAN INOVASI 改善研究利用和创新治理的战略

J-MACC : Journal of Management and Accounting Pub Date : 2023-04-30 DOI: 10.52166/j-macc.v6i1.4146

Solichah Vichy Budiwati, Sundari Sundari, Dhani S. Hudaya, N. Niken

{"title":"STRATEGI PENGUATAN TATA KELOLA PEMANFAATAN RISET DAN INOVASI","authors":"Solichah Vichy Budiwati, Sundari Sundari, Dhani S. Hudaya, N. Niken","doi":"10.52166/j-macc.v6i1.4146","DOIUrl":"https://doi.org/10.52166/j-macc.v6i1.4146","url":null,"abstract":"Sebagai badan libang nasional yang diamanatkan dalam Undang-Undang No. 11 Tahun 2019 dan Peraturan Presiden No.78 Tahun 2021, BRIN berperan dalam menghasilkan invensi dan inovasi yang nantinya diharapkan dapat dikomersialisasikan industri. Dalam menjalankan perannya tersebut, BRIN menerapkan strategi tatakelola open platform yang membuka peluang kerjasama luas bagi mitra industri dari berbagai pintu (multiple gate). Penerapan skema baru tersebut belum didukung penatakelolaan yang optimal sehingga menimbulkan sejumlah kebingungan bagi mitra industri dan berdampak pada potensi penurunan kerjasama riset dan inovasi dengan industri. Oleh karena itu, penelitian ini ditujukan untuk merumuskan strategi perkuatan tata kelola kerjasama riset dan inovasi di lingkungan BRIN, sehingga terciptanya ekosistem riset dan inovasi yang kondusif. Penelitian menggunakan pendekatan kualitatif dan eksploratif. Teknik analisis dilakukan dengan menggunakan analisis SWOT. Pengumpulan data dalam penelitan ini dilakukan melalui survai dan FGD. Hasil penelitian menunjukan ada 2 (dua) strategi yang perlu dilakukan yaitu strategi umum dan strategi khusus. Strategi umum diarahkan pada penataulangan tupoksi di internal BRIN, penyelesaian Standar Operasional Prosedur (SOP) dan proses bisnis, dan penyiapan sumberdaya. Sedangkan strategi khusus lebih difokuskan pada perbaikan skema aksesibilitas layanan meliputi skema multiple gate dengan perbaikan dan mulitiple layanan dalam satu atap.","PeriodicalId":360383,"journal":{"name":"J-MACC : Journal of Management and Accounting","volume":"136 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133584220","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

INDIRECT TAX COMPONENTS AND ECONOMIC GROWTH OF SELECTED AFRICAN COUNTRIES: PANEL AUTOREGRESSIVE DISTRIBUTED LAG APPROACH 间接税成分与非洲国家经济增长:面板自回归分布滞后方法

J-MACC : Journal of Management and Accounting Pub Date : 2023-04-30 DOI: 10.52166/j-macc.v6i1.4154

Uche Okoro Orji

{"title":"INDIRECT TAX COMPONENTS AND ECONOMIC GROWTH OF SELECTED AFRICAN COUNTRIES: PANEL AUTOREGRESSIVE DISTRIBUTED LAG APPROACH","authors":"Uche Okoro Orji","doi":"10.52166/j-macc.v6i1.4154","DOIUrl":"https://doi.org/10.52166/j-macc.v6i1.4154","url":null,"abstract":"This study tries to assess the causal link between components of indirect tax namely Value added tax and Custom and Excise Duties and economic growth measured using Real Gross Domestic Product. The study used panel data drawn from six (6) selected African countries namely Nigeria, Ghana, South Africa, Kenya, Egypt and Morocco from 2000 to 2018. These are countries within the African region that has a robust economy, broad gross domestic product and modernized business environment. Secondary data used were generated from World Bank World Development indicator, OECD data base on tax revenue in Africa and Central Bank of Nigeria. Quadratic match –Sum procedure was adopted in converting the annual data into quarterly data from E-views and the data are in their natural logarithm. Different econometric techniques were applied in the study while the data was analyzed by means of Autoregressive Distributed Lag (ARDL) Model using E views 10 and Stata version 16 packages. The study revealed that custom and excise duties had a positive and significant relationship with economic growth of selected African countries in the long run, while there is a positive but insignificant influence of custom and excise duties on economic growth of these countries in the short run. Also, the findings showed that there is no significant influence of Value added tax (VAT) on real GDP of the selected African countries in the long run; while Value added tax exhibited a positive though insignificant influence on real GDP in the short run in these countries. The study recommends among others that a conducive environment for entrepreneurship, tax incentives, and innovation must be offered, as well as job opportunities in order to increase these countries’ revenue bases, particularly through business and also these countries’ government should expand, nurture and sustain their value added tax and other tax bases in order to continue to support positive economic growth.","PeriodicalId":360383,"journal":{"name":"J-MACC : Journal of Management and Accounting","volume":"19 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125047580","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH FASILITAS DAN HARGA PADA MINAT BERKUNJUNG DI PANTAI LON MALANG SAMPANG 设施和价格对马三郎海滩游客的兴趣的影响

J-MACC : Journal of Management and Accounting Pub Date : 2023-04-30 DOI: 10.52166/j-macc.v6i1.4155

Khairul Huda, Yustina Chrismardani

引用次数: 0

PENGARUH MOTIVASI, DISIPLIN KERJA DAN GAYA KEPEMIMPINAN TERHADAP KINERJA KARYAWAN PT. SURYA EKASARI UTAMA 动机、工作纪律和领导风格对主要PT. SURYA EKASARI员工绩效的影响

J-MACC : Journal of Management and Accounting Pub Date : 2023-04-30 DOI: 10.52166/j-macc.v6i1.4156

Dewi Kusmayasari, A. Hadi, Nurul Fauziyah

引用次数: 0

PENGARUH DISIPLIN KERJA DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING 工作纪律和环境对员工绩效的影响，是通过作为变量的工作满意度

J-MACC : Journal of Management and Accounting Pub Date : 2023-04-30 DOI: 10.52166/j-macc.v6i1.4160

B. Purnomo, Nuramalia Hasanah

引用次数: 0

STRATEGI OPTIMALISASI DIGITAL MARKETING BAGI KLINIK MAWAR SIMO SUNGELEBAK LAMONGAN 玫瑰诊所的数字营销优化策略

J-MACC : Journal of Management and Accounting Pub Date : 2023-04-30 DOI: 10.52166/j-macc.v6i1.4159

Amalia Alfi Karromallahu Darojat

{"title":"STRATEGI OPTIMALISASI DIGITAL MARKETING BAGI KLINIK MAWAR SIMO SUNGELEBAK LAMONGAN","authors":"Amalia Alfi Karromallahu Darojat","doi":"10.52166/j-macc.v6i1.4159","DOIUrl":"https://doi.org/10.52166/j-macc.v6i1.4159","url":null,"abstract":"A Digital media is a marketing communication that has been implemented in several companies that produce goods and also health services, including clinics. This research aims to explain how to market the clinic by utilizing digital media. The research method was by means of a literature review from the Science Direct database., ProQuest and SpringerLink. Articles were selected according to the exclusion and inclusion criteria. A total of 3 articles were filtered from 2,100 articles and then a literature review was carried out. The results of the Mawar Clinic research need to carry out effective and efficient digital marketing, in order to promote medical care services in expanding clinical business marketing while continuing to provide quality care services. Social media as a digital marketing platform that is in great demand by patients. The use of digital marketing can be applied to the marketing of Health Clinic service products and can strengthen the brand image of owned health facilities. Digital marketing can be through applications designed by the clinic personally or other models. Social media platforms can be increased by the highest participation from the patient's side. Supervision and monitoring as well as consistent commitment from the clinic can improve service quality.","PeriodicalId":360383,"journal":{"name":"J-MACC : Journal of Management and Accounting","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134355366","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

KESEHATAN PERBANKAN NASIONAL SELAMA PANDEMI COVID 19 TERHADAP NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN 在COVID - 19大流行期间，国家银行的健康状况通过财务表现对该公司的价值提出了挑战

J-MACC : Journal of Management and Accounting Pub Date : 2023-04-30 DOI: 10.52166/j-macc.v6i1.4148

A.A Pt. Agung Mirah Purnama Sari, Ni Made Suindari, I. N. Sutapa

{"title":"KESEHATAN PERBANKAN NASIONAL SELAMA PANDEMI COVID 19 TERHADAP NILAI PERUSAHAAN MELALUI KINERJA KEUANGAN","authors":"A.A Pt. Agung Mirah Purnama Sari, Ni Made Suindari, I. N. Sutapa","doi":"10.52166/j-macc.v6i1.4148","DOIUrl":"https://doi.org/10.52166/j-macc.v6i1.4148","url":null,"abstract":"This study aims to determine and analyze the Health of National Banking during the Covid-19 Pandemic on Firm Value through Financial Performance with the observation year 2018 to 2020. National banking conditions are analyzed using the RGEC (Risk Profile, Good Corporate Governance, Earnings, and Capital) method. The reason for choosing the banking sector in this study is because researchers want to know the impact of the Covid-19 pandemic on the banking sector and its effect on the economy of the Indonesian people. The sampling technique uses Probability Sampling type Simple Random Sampling. Meanwhile, the sampling used the Slovin Formula so that a sample of 32 companies with 96 observations was obtained. This study used 19 hypotheses. Our findings generally show that the average national bank is still in good health despite being in extraordinary conditions like the current pandemic. This is due to the consistency of other professions such as civil servants or MSME actors in fulfilling their obligations to banks so that they can support and anticipate credit problems that may arise in national banks. The results of the hypothesis test showed that only four (4) hypotheses were accepted, they are H1a, H3, H4, and H9. The results of the F test show that 71% of the firm value is influenced by Risk Profile, Good Corporate Governance, Earnings, Capital and Financial Performance.","PeriodicalId":360383,"journal":{"name":"J-MACC : Journal of Management and Accounting","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116751648","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

PENGARUH TEKNOLOGI INFORMASI, PENGETAHUAN INVESTASI DAN MOTIVASI INVESTASI TERHADAP MINAT INVESTASI MAHASISWA 信息技术、投资知识和投资动机对学生的投资兴趣的影响

J-MACC : Journal of Management and Accounting Pub Date : 2023-04-30 DOI: 10.52166/j-macc.v6i1.4153

Tia Nur Faridah, Damayanti Damayanti

{"title":"PENGARUH TEKNOLOGI INFORMASI, PENGETAHUAN INVESTASI DAN MOTIVASI INVESTASI TERHADAP MINAT INVESTASI MAHASISWA","authors":"Tia Nur Faridah, Damayanti Damayanti","doi":"10.52166/j-macc.v6i1.4153","DOIUrl":"https://doi.org/10.52166/j-macc.v6i1.4153","url":null,"abstract":"Investment interest is a desire that arises from within a person to learn everything related to investment. The purpose of this study was to see how much influence information technology, investment knowledge and investment motivation had on the investment interest of YPPI Management Study Program students at Rembang University with an active student population of YPPI Management Study Program at Rembang University from Class of 2019 to 2021, totaling 260 and obtaining a sample of 80 student. In selecting the sample of this study using a proportional stratified random sampling technique. With multiple linear regression data analysis techniques. This study found that the variables of information technology and investment motivation had a positive and significant effect on the investment interest of YPPI University Management Study Program students in Rembang. while the investment knowledge variable has a positive but not significant effect on the investment interest of YPPI University Management Study Program students in Rembang. the determination test shows a result of 73.6%, which means that the independent variables (information technology, investment knowledge and investment motivation) can explain the influence of the dependent variable (student investment interest) of 73.6%, while the remaining 26.4% is influenced by factors other than the research model.","PeriodicalId":360383,"journal":{"name":"J-MACC : Journal of Management and Accounting","volume":"120 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116257232","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

EVALUASI PUSTAKA SISTEM INFORMASI AKUNTANSI PADA DATABASE WEB OF SCIENCE (WOS) 科学网页数据库会计信息系统库评价(WOS)

J-MACC : Journal of Management and Accounting Pub Date : 2023-04-26 DOI: 10.52166/j-macc.v6i1.4147

Galuh Husadatama

引用次数: 0

PENGARUH GAYA KEPEMIMPINAN, LINGKUNGAN KERJA DAN KEPUASAN KERJA TERHADAP PERILAKU INOVATIF PEGAWAI SMK NASIONAL BERBAH 领导风格、工作环境和工作满意度对国家SMK员工创新行为的影响

J-MACC : Journal of Management and Accounting Pub Date : 2022-10-30 DOI: 10.52166/j-macc.v5i2.3474

Wahyu Dea Endarwati, E. Subiyanto, Epsilandri Septyarini, Wahyu Dhea, E. E. Pengaruh, Gaya Kepemimpinan, Lingkungan Kerja, Dan Kepuasan, Kerja Terhadap, Perilaku Inovatif

{"title":"PENGARUH GAYA KEPEMIMPINAN, LINGKUNGAN KERJA DAN KEPUASAN KERJA TERHADAP PERILAKU INOVATIF PEGAWAI SMK NASIONAL BERBAH","authors":"Wahyu Dea Endarwati, E. Subiyanto, Epsilandri Septyarini, Wahyu Dhea, E. E. Pengaruh, Gaya Kepemimpinan, Lingkungan Kerja, Dan Kepuasan, Kerja Terhadap, Perilaku Inovatif","doi":"10.52166/j-macc.v5i2.3474","DOIUrl":"https://doi.org/10.52166/j-macc.v5i2.3474","url":null,"abstract":"The motivation behind this review is to decide whether there is an impact of leadership style on innovative behavior, decide whether there is an impact of the work environment on innovative behavior, decide whether there is an impact of job satisfaction on innovative behavior and decide whether there is an impact of leadership style, work environment and job satisfaction on innovative behavior simultaneously on employees. Berbah National Vocational School, Sleman, Special Region of Yogyakarta. With a population of 50 employees of the Berbah National Vocational School with a saturated sampling method. The method of data collection is done by distributing questionnaires, this research is descriptive quantitative. The analytical methods in this study are instrument test (validity and reliability), classical assumption test, multiple linear regression analysis and t test and F test. The results of this study indicate (1) leadership style has a negative and significant impact on innovative behavior, (2) The work environment has a negative and significant impact on innovative behavior, (3) Job satisfaction has a positive and significant impact on innovative behavior, and (4) Leadership style, work environment and job satisfaction have a simultaneous impact on innovative behavior.","PeriodicalId":360383,"journal":{"name":"J-MACC : Journal of Management and Accounting","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124164323","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1