J-MACC : Journal of Management and Accounting最新文献_第3页

ANALISIS LAPORAN KEUANGAN PERUSAHAAN PT KALBE FARMA TBK DALAM MENILAI KINERJA PERUSAHAAN PADA PERIODE 2017-2021 分析PT KALBE FARMA TBK公司的财务报表，评估公司在2018 -2021年的表现

J-MACC : Journal of Management and Accounting Pub Date : 2022-10-30 DOI: 10.52166/j-macc.v5i2.3476

Maylizza Putri Dyansah, Novi Darmayanti

引用次数: 0

PENGARUH PENGETAHUAN KEWIRAUSAHAAN, LINGKUNGAN KELUARGA DAN LOCUS OF CONTROL TERHADAP MINAT BERWIRAUSAHA MAHASISWA AKUNTANSI 创业知识、家庭环境和会计学生创业兴趣的长期影响

J-MACC : Journal of Management and Accounting Pub Date : 2022-10-30 DOI: 10.52166/j-macc.v5i2.3480

Eny Suprapti, Minsar Muhammad

{"title":"PENGARUH PENGETAHUAN KEWIRAUSAHAAN, LINGKUNGAN KELUARGA DAN LOCUS OF CONTROL TERHADAP MINAT BERWIRAUSAHA MAHASISWA AKUNTANSI","authors":"Eny Suprapti, Minsar Muhammad","doi":"10.52166/j-macc.v5i2.3480","DOIUrl":"https://doi.org/10.52166/j-macc.v5i2.3480","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000A This study aims to determine the effect of entrepreneurial knowledge, family environment and locus of control on entrepreneurial interest in accounting students at STIE Wira Bhakti Makassar which provides an initial picture of the percentage of graduates absorbed in the world of work or creating jobs. Using quantitative methods with primary data and questionnaires. The measuring instrument consists of 9 question items for entrepreneurial knowledge, family environment and interest in entrepreneurship and 13 question items for locus of control. Based on the partial statistical test, taking into account the t-count comparison that is larger than the table and the significance level is smaller than 0.8% from the standard significance of 5%, it can be concluded that Ho is rejected or the locus of control partially has a significant effect on entrepreneurial interest. The results of the first hypothesis regression test concluded that entrepreneurial knowledge has a significant influence on acceptable entrepreneurship interest. The results of the second and third hypothesis regression tests concluded that theoretically and statistically, family environment and locus of control have a significant influence on entrepreneurial interest. \u0000 \u0000 \u0000 \u0000 \u0000","PeriodicalId":360383,"journal":{"name":"J-MACC : Journal of Management and Accounting","volume":"60 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":"129328087","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: 3

MANAJEMEN LABA PERUSAHAAN KELUARGA INDONESIA 印尼家庭企业盈利管理

J-MACC : Journal of Management and Accounting Pub Date : 2022-10-30 DOI: 10.52166/j-macc.v5i2.3478

Have Zulkarnaen, Fatichatur Rachmaniyah, H. Hamidah

引用次数: 0

PENGARUH LITERASI KEUANGAN, MOTIVASI, RETURN DAN RISIKO TERHADAP MINAT INVESTASI MAHASISWA DI PASAR MODAL 金融素权、动机、回报率和风险对学生投资兴趣的影响

J-MACC : Journal of Management and Accounting Pub Date : 2022-10-30 DOI: 10.52166/j-macc.v5i2.3475

H. Hariyanto, Damayanti Damayanti

引用次数: 1

ASSESMENT OF THE EFFECTS OF HOUSE COUNTRY MACROECONOMICS ON PERFORMANCE CROSS LISTED FIRMS IN EAST AFRICA 东道国宏观经济对东非交叉上市公司绩效影响的评估

J-MACC : Journal of Management and Accounting Pub Date : 2022-10-30 DOI: 10.52166/j-macc.v5i2.3479

D. Pastory

{"title":"ASSESMENT OF THE EFFECTS OF HOUSE COUNTRY MACROECONOMICS ON PERFORMANCE CROSS LISTED FIRMS IN EAST AFRICA","authors":"D. Pastory","doi":"10.52166/j-macc.v5i2.3479","DOIUrl":"https://doi.org/10.52166/j-macc.v5i2.3479","url":null,"abstract":"\u0000 \u0000 \u0000 \u0000This study makes assessment of the effects of host country macroeconomic factors on the performance of cross listed firms in East Africa. It uses quarterly time series from March 2010 to December 2020. The study used stock prices of five Kenyan companies that are cross listed in the stock markets of Uganda and Tanzania. The overall model capturing the impact of the macroeconomic factors on the average prices of stocks shows that interest rate exerts positive and significant impact on the stock market performance, while, inflation has negative and significant effects on the stock market performance in both Uganda and Tanzania. GDP is statistically not significant in influencing the stock prices in both countries. On the other hand, the model that captures individual effect provides mixed result in both Uganda and Tanzania, with the negative effect of inflation reported in three firms in Uganda and two firms in Tanzania; while, a positive effect is found in one firm listed in Uganda and two firms listed in Tanzania. Similarly, the effect of interest rate is positive for three firms in both Uganda and Tanzania; and it is negative in one firm listed in both USE and DSE. GDP negatively affect stock prices of two firms in Tanzania and positively affect the prices of one firm in Uganda. \u0000 \u0000 \u0000 \u0000 \u0000","PeriodicalId":360383,"journal":{"name":"J-MACC : Journal of Management and Accounting","volume":"37 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":"131422887","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

ANALISIS FAKTOR KEUANGAN TERHADAP NILAI PERUSAHAAN JASA TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA 分析印尼证券交易所上市的运输服务公司价值的财务因素

J-MACC : Journal of Management and Accounting Pub Date : 2022-10-30 DOI: 10.52166/j-macc.v5i2.3473

Falina Aisyah Tasiyah, Laely Aghe Africa

{"title":"ANALISIS FAKTOR KEUANGAN TERHADAP NILAI PERUSAHAAN JASA TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA","authors":"Falina Aisyah Tasiyah, Laely Aghe Africa","doi":"10.52166/j-macc.v5i2.3473","DOIUrl":"https://doi.org/10.52166/j-macc.v5i2.3473","url":null,"abstract":"This study aimed to analyze and determine liquidity, profitability, leverage and firm size on firm value in transportation service companies. It used dependent variable is company value as proxy of Price Book Value (PBV) and independent variables such as liquidity as proxy of Current Ratio (CR), profitability as proxy of Return on Assets (ROA), leverage as proxy of Debt to Equity Ratio (DER) and company size as proxy of Change in Assets (SIZE). This study uses secondary data obtained from from the Indonesia Stock Exchange (IDX) for the period 2016-2020, with a population of transportation companies listed on the Indonesia Stock Exchange (IDX) with the sample of transportation companies in the period 2016-2020. It was taken by using purposive sampling method, where they were selected based on the criteria. The data were analyzed using a descriptive analysis, classical assumption test and multiple linear regression analysis with SPSS 25. The results indicated that liquidity (CR), profitability (ROA) and company size (SIZE) have no effect on company value, while leverage (DER) has a positive effect on company value.","PeriodicalId":360383,"journal":{"name":"J-MACC : Journal of Management and Accounting","volume":"89 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":"123610191","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

PELAYANAN UMUM DI POLRES REMBANG JAWA TENGAH UNTUK TERWUJUDNYA ZONA INTEGRITAS 爪哇中部雷邦地区的公共服务服务以实现一个完整的区域

J-MACC : Journal of Management and Accounting Pub Date : 2022-04-30 DOI: 10.52166/j-macc.v5i1.2939

Damayanti Damayanti, Rikah Rikah

{"title":"PELAYANAN UMUM DI POLRES REMBANG JAWA TENGAH UNTUK TERWUJUDNYA ZONA INTEGRITAS","authors":"Damayanti Damayanti, Rikah Rikah","doi":"10.52166/j-macc.v5i1.2939","DOIUrl":"https://doi.org/10.52166/j-macc.v5i1.2939","url":null,"abstract":"POLRES Rembang requires performance measurement in public services. The purpose of this study is to determine: 1). the effect of effectiveness and efficiency on public service performance, 2). the influence of officer discipline on public service performance, 3) the effect of officer initiative on public service performance, 4). the personal influence of officers on the performance of public services, 5). the influence of information systems on public service performance, 6). suggestions and expectations from the community. The research method used is quantitative with the population is the people who enjoy the services provided by POLRES Rembang. This study used a sample of 200 respondents. The sampling technique used is cluster sampling, which is the basis for the number of districts in Rembang Regency. The technique of collecting data with a questionnaire using a linkert scale. The analysis technique used is multiple linear regression. The results showed: 1). effectiveness and efficiency have a positive effect on public service performance, 2). Officer discipline has a positive effect on public service performance, 3) officer's initiative has no significant negative effect on public service performance, 4). personal officers have a positive effect on public service performance, 5). Information systems have a positive effect on public service performance, 6). the hope of the community, POLRES Rembang continues to improve the performance of its services. The test value of determination is 0.768, which means that the factors examined in the study have an influence on the performance of the POLRES Rembang service by 76.8%, while the remaining 23.2% is influenced by other factors outside the model studied.","PeriodicalId":360383,"journal":{"name":"J-MACC : Journal of Management and Accounting","volume":"453 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116181059","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

PERHITUNGAN LABA/RUGI TOKO KELONTONG DI KELURAHAN TAMALANREA JAYA, KECAMATAN TAMALANREA, KOTA MAKASSAR, SULAWESI SELATAN

J-MACC : Journal of Management and Accounting Pub Date : 2022-04-30 DOI: 10.52166/j-macc.v5i1.2938

Masriani Mahyuddin, Eny Suprapti

{"title":"PERHITUNGAN LABA/RUGI TOKO KELONTONG DI KELURAHAN TAMALANREA JAYA, KECAMATAN TAMALANREA, KOTA MAKASSAR, SULAWESI SELATAN","authors":"Masriani Mahyuddin, Eny Suprapti","doi":"10.52166/j-macc.v5i1.2938","DOIUrl":"https://doi.org/10.52166/j-macc.v5i1.2938","url":null,"abstract":" The purpose of this study is to provide empirical evidence that the grocery store business is very promising to be involved in in terms of the profit and loss calculation generated by not ruling out the weaknesses, advantages and obstacles faced, accompanied by proof of sales reports. This is based on the high level of small businesses spread across Tamalanrea Jaya Village, Tamalanrea District, Makassar City, South Sulawesi. This study uses a qualitative analysis approach. Previous research was conducted in Depok City, which has a much smaller population than Makassar City. The results of this study conclude that 1) grocery stores in Makassar City are included in the category of small businesses and are still traditional. 2) The profit of the grocery store is obtained from the reduction of total sales with the costs incurred to increase the stock of goods. 3) The bargaining system causes differences in profits even though the goods sold are the same goods. Further research should be on a wider area, more variables and forms of small and medium enterprises other than grocery stores.","PeriodicalId":360383,"journal":{"name":"J-MACC : Journal of Management and Accounting","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130704948","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

ANALISIS PENGARUH PENGGUNAAN STRATEGI MARKETING MIX TERHADAP KEPUTUSAN PEMBELIAN PRODUK PADA MAPAN DIGITAL PRINTING LAMONGAN

J-MACC : Journal of Management and Accounting Pub Date : 2022-04-30 DOI: 10.52166/j-macc.v5i1.2940

M. Nashrullah, Nawari Nawari

{"title":"ANALISIS PENGARUH PENGGUNAAN STRATEGI MARKETING MIX TERHADAP KEPUTUSAN PEMBELIAN PRODUK PADA MAPAN DIGITAL PRINTING LAMONGAN","authors":"M. Nashrullah, Nawari Nawari","doi":"10.52166/j-macc.v5i1.2940","DOIUrl":"https://doi.org/10.52166/j-macc.v5i1.2940","url":null,"abstract":"This study uses a quantitative approach, nonprobability sampling technique in purposive sampling technique, and data collection techniques by means of library research, and questionnaires. The population in this study were all consumers who bought products at Mapan Digital Printing Lamongan, with a sample of 80 respondents. The data analysis technique uses multiple linear regression analysis. The results of this study are Simultaneous Test (f test) proving that the independent variable has a significant effect on the dependent variable with a value of 165,177 while the Partial Test (t test) shows that the place variable (X4) has a dominant influence on purchasing decisions with a value of 10,304. Determination coefficient value R2 obtained is 0.898 means that product, price, promotion, and place variables are able to explain purchasing decisions by 89,8% while the remaining 10,2% can be explained by other variables not examined in this study. Based on research on the influence of the marketing mix on the purchasing decisions of secondary food products at Mapan Digital Printing Lamongan, conclusions can be drawn as follows: (1) the results of the F test indicate that the marketing mix (product, price, promotion, and place) is jointly influential significant to the purchase decision of products at Mapan Digital Printing Lamongan. (2) From all marketing mix variables (products, prices, promotions, and places) obtained after testing t, it turns out that the place variable has the dominant influence in the purchasing decisions of secondary crops in Mapan Digital Printing Lamongan.","PeriodicalId":360383,"journal":{"name":"J-MACC : Journal of Management and Accounting","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126376986","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

ANALISIS UNTUK MENGUKUR INDEKS KEPUASAN PASIEN DAN MASYARAKAT TERHADAP PELAYANAN PUSKESMAS KEPUTIH DI KOTA SURABAYA 分析测量病人和公众对泗水市白化PUSKESMAS服务的满意指数

J-MACC : Journal of Management and Accounting Pub Date : 2022-04-30 DOI: 10.52166/j-macc.v5i1.2936

F. Idayati, Yahya Yahya

{"title":"ANALISIS UNTUK MENGUKUR INDEKS KEPUASAN PASIEN DAN MASYARAKAT TERHADAP PELAYANAN PUSKESMAS KEPUTIH DI KOTA SURABAYA","authors":"F. Idayati, Yahya Yahya","doi":"10.52166/j-macc.v5i1.2936","DOIUrl":"https://doi.org/10.52166/j-macc.v5i1.2936","url":null,"abstract":"In this study, it is intended to determine the level of patient and community satisfaction with the Keputih Health Center when using the Community Satisfaction Index and also to determine the performance carried out by the Keputih Health Center while providing health services to the community so that the vision and mission of the Keputih Health Center will be achieved, namely being able to create good health. optimal and excellent service quality to the community in its working area and make good innovations in terms of health services adapted to the situation and conditions that exist in the working area of the Puskesmas. The analysis used in this research is by using a qualitative descriptive approach. Qualitative descriptive research is a researchs that explains the real conditions regarding the work of puskesmas employees in serving health to patients/communities at the Keputih Health Center. The population used in this study is an organization that is included in a public sector organization that is not for profit/non-profit, engaged in the health sector, namely the Keputih Surabaya Health Center. The object of the research is the community/patients who are being treated at the Keputih Health Center. While the research sample was obtained from incidental sampling, the sample was obtained from each patient who arrived at the Puskesmas for treatment. This study used a sample to be used as an informant/respondent with a total of 150 respondents. The results of this study indicate that for the measurement of the suitability between satisfaction and the aspirations of the community at the service at the Keputih Community Health Center as a whole, the results are 87.28%, this means that overal it is in accordance with what is expected by the patient and the community has can be served in the best possible way. The performance at the Keputih Community Health Center in providing health services according to internal data at the Puskesmas shows the quality of service that has reached the set target.","PeriodicalId":360383,"journal":{"name":"J-MACC : Journal of Management and Accounting","volume":"57 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127410937","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