J-MACC : Journal of Management and Accounting最新文献

{"title":"PUBLIKASI ILMIAH DAN PLAGIARISME DENGAN LOCUS OF CONTROL SEBAGAI MODERASI","authors":"I. Rosyida, M. N. Alim","doi":"10.52166/j-macc.v5i1.2937","DOIUrl":"https://doi.org/10.52166/j-macc.v5i1.2937","url":null,"abstract":"This study aims to determine the effect of scientific publication requirements on plagiarism and the role of locus of control as a moderating variable from the influence of scientific publication requirements on plagiarism in private universities. This research uses a quantitative method with respondents from accounting lecturers at Private Universities in East Java. The researcher used the Smart PLS 3.0 program to test the research hypothesis to examine the effect of scientific publication requirements on plagiarism and examine the role of locus of control as a moderating variable from the influence of the burden of scientific publications on plagiarism. The sample in this study is a lecturer at a Private College in East Java. The method used to determine the sample is purposive sampling. The research data was obtained by distributing questionnaires directly to the respondents. The test results show that the burden of scientific publications influences plagiarism. Locus of control is a moderating variable from the influence of the burden of scientific publications on plagiarism on accounting lecturers in private universities","PeriodicalId":360383,"journal":{"name":"J-MACC : Journal of Management and Accounting","volume":"28 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":"130997288","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}

{"title":"PENGARUH WORKLOAD DAN JOB INSECURITY TERHADAP WORK FATIGUE","authors":"N. Mardiana, Fachrudy Asj’ari","doi":"10.52166/j-macc.v5i1.2944","DOIUrl":"https://doi.org/10.52166/j-macc.v5i1.2944","url":null,"abstract":"This study aims to analyze the effect of Workload and Job Insecurity on Work Fatigue MTs Teachers at the Al-Ihsan Krian Sidoarjo Foundation. The approach used is descriptive quantitative as well as the population & sample used by a number of 53 employees. According to the statistical results, the t-count results of Workload 2.821 & a significance of 0.007 <0.05. Obtained t-count Job Insecurity 2.194 & a significance of 0.033 <0.05. The f-count was 8,643 & a significance of 0.001 <0.05. This means that the t-test & f-test prove that there is a significant and positive effect of Workload and Job Insecurity on the Work Fatigue of MTs Teachers at the Al-Ihsan Krian Sidoarjo Foundation.","PeriodicalId":360383,"journal":{"name":"J-MACC : Journal of Management and Accounting","volume":"33 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":"128207669","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}

{"title":"IMPLEMENTASI CSR SAAT PANDEMIK OLEH PT MULYA MENARA SEJAHTERA SIDOARJO PADA DATA TRANSAKSI PEMBELIAN KREDIT","authors":"Dedy Triyono, Feliciana Tjitrohartoko","doi":"10.52166/j-macc.v5i1.2935","DOIUrl":"https://doi.org/10.52166/j-macc.v5i1.2935","url":null,"abstract":"In PT. Mulya Menara Sejahtera there are some problems regarding efficiency in data processing. These problems can certainly be considered not in accordance with the green accounting principles that have been set and are also being a concern during this pandemic. This study aims to analyze and provide recommendations regarding the implementation of CSR during the pandemic by PT. Mulya Menara Sejahtera on their credit purchase transaction data. The research method used is a case study. The results of this study conclude that in PT Mulya Menara Sejahtera, the transaction cycle that occurs manually must be further developed more into digital so that it can better support green accounting efforts in Indonesia and support the limitation of physical interaction during this pandemic. In addition, based on the author's analysis, regarding the transaction cycle that occurs manually, PT Mulya Menara Sejahtera has implemented applicable accounting standards and complied with applicable CSR standards in accordance with Republic of Indonesia’s Law No. 40 of 2007 concerning Limited Liability Companies Article 74.","PeriodicalId":360383,"journal":{"name":"J-MACC : Journal of Management and Accounting","volume":"38 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":"115940412","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}

{"title":"KOMPENSASI DAN MOTIVASI KERJA PENGARUHNYA TERHADAP KINERJA KARYAWAN MELALUI KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING","authors":"Muhamad Rifa’i, Rosalia Sela, Rr. Nugraheni Suci Sayekti","doi":"10.52166/j-macc.v4i1.2403","DOIUrl":"https://doi.org/10.52166/j-macc.v4i1.2403","url":null,"abstract":"This study empirically tested the effect of compensation and work motivation on employee performance directly or indirectly mediated by job satisfaction as intervening variables. This research uses a quantitative approach. Data is primary data collected using questionnaires. The data is analyzed using a path analysis model using the Smart-PLS program. The results of the study showed that partial compensation has a significant and positive influence on job satisfaction Work motivation has a significant positive influence on job satisfaction Compensation has no influence on employee performance. Work motivation has no effect on employee performance. Job satisfaction has a significant and positive influence on employee performance. Compensation has an insorant and positive effect on employee performance through job satisfaction. Work motivation has a significant and positive effect on employee performance that is mediated by job satisfaction.","PeriodicalId":360383,"journal":{"name":"J-MACC : Journal of Management and Accounting","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127317961","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}

{"title":"PENGARUH PROMOSI, LOKASI, DAN PELAYANAN TERHADAP KEPUASAN PELANGGAN JASA SERVIS MOTOR (Studi Pada Servis Motor Ahass Jati Indah Karanggeneng Lamongan)","authors":"Ali Muhajir, Ratnasari Ratnasari","doi":"10.52166/j-macc.v4i1.2410","DOIUrl":"https://doi.org/10.52166/j-macc.v4i1.2410","url":null,"abstract":"        This study aims to determine the effect of promotion, location and service partially on customer satisfaction in the beautiful teak Ahass. To find out the effect of promotion, location and service simultaneously on customer satisfaction in the beautiful teak Ahass. The sampling technique uses a non-probability sampling technique that is accidental sampling and the number of respondents is 100 people. The method used is quantitative descriptive. The results of multiple linear regression analysis obtained by the equation Y = 3.428 + 0.270 X1 + 0.112 X2 + 0.393 X3. The results of the partial analysis using the t test obtained t count promotion variable X1 is (4.632) with a significant level of 5% t table 1.984. Location X2 (1.995) with a significant level of 5% t table 1.984, service X3 (6.295) with a significant level of 5% t table 1.984 has a positive and significant effect on customer satisfaction. The calculation results from the F test obtained the calculated F value of 45,942 while the F table of 2.70. The results of the value of R square + 0.577 means that promotion, location, and service affect customer satisfaction by 57.7% while the remaining 42.3% is influenced by variables outside of promotion, location and service. Promotion variables (X1), location (X2), and service (X3), partially affect customer satisfaction (Y). Promotion variables (X1), location (X2), and service (X3), simultaneously affect customer satisfaction. Among the promotion variables (X1), location (X2), and service (X3) the most dominant influence was the service variable (X3), with a coefficient value of 0.393.","PeriodicalId":360383,"journal":{"name":"J-MACC : Journal of Management and Accounting","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116914554","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}

{"title":"PENGARUH BAURAN PEMASARAN DALAM BISNIS INDUSTRI BATIK TERHADAP KEPUASAN DAN LOYALITAS KONSUMEN PADA PT. BANGSAWAN INDONESIA TEKSTIL GRESIK","authors":"Ariefah Sundari, Ana Fitriyatul Bilgies, Ahmad Fathur Rozi","doi":"10.52166/J-MACC.V4I1.2402","DOIUrl":"https://doi.org/10.52166/J-MACC.V4I1.2402","url":null,"abstract":"This study aims to knowing the influence of marketing mix in Bali convection business on cunsomer satisfaction and loyalty in PT. Bangsawan Indonesia Tekstil. This study is explanatory research. Population is all all employees CSR of PT. Petro Kimia Gresik who ordered work uniforms in outlet PT. Bangsawan Tekstil Indonesia. The sampling method for this study was doing with accidental sampling technique and it got 125 respondents. Data analysis method is Structural Equation Modelling (SEM). The results of research are marketing mix which included product, price, place, and promotion have affected significantly towards customer's satisfaction. It indicated that selling product same as customer's needs and wants, the giving price is reached by consumers, location of buying product is strategic, and promotion same as consumer's hope. Marketing mix which included product, price, place, and promotion have not affected significantly towards customer's loyalty. It indicated that the selling product, the giving price, strategic location, and completed promotion could not change consumer to become loyalty at PT. Bangsawan Tekstil Indonesia. Customer's satisfaction have affected significantly towards customer's loyalty. It indicated that loyal customer is always feels satisfy with anything they received.","PeriodicalId":360383,"journal":{"name":"J-MACC : Journal of Management and Accounting","volume":"100 4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126222306","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}

{"title":"ANALISIS PENGARUH LINGKUNGAN KERJA FISIK DAN NONFISIK, TERHADAP PRODUKTIVITAS PEGAWAI PADA UNIVERSITAS ISLAM DARUL ULUM LAMONGAN","authors":"Ahmad Fathur Rozi, A. Syaikhudin","doi":"10.52166/J-MACC.V3I1.1852","DOIUrl":"https://doi.org/10.52166/J-MACC.V3I1.1852","url":null,"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. \u0000This 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). \u0000This 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. \u0000From 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.","PeriodicalId":360383,"journal":{"name":"J-MACC : Journal of Management and Accounting","volume":"62 17","pages":""},"PeriodicalIF":0.0,"publicationDate":"2020-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141209138","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}

{"title":"ANALISIS PERAN PELATIHAN DALAM MENINGKATKAN PRESTASI KERJA KARYAWAN PADA PERUSAHAAN BATA RINGAN JAYABRIX LAMONGAN","authors":"A. Syaikhudin, Ahmad Fathur Rozi","doi":"10.52166/j-macc.v2i2.1657","DOIUrl":"https://doi.org/10.52166/j-macc.v2i2.1657","url":null,"abstract":"Today the industry is growing and developing rapidly in various places. The purpose of establishing these industries is inseparable from the objectives to be achieved by the company. These objectives include to obtain large profits with minimal production costs. The \"Jayabrix Indonesia\" Lightweight BrickCompany in Paciran Lamongan is one of the national private companies engaged in the production of several Lightweight Brick.For this company to achieve the above goals and maintain consumer confidence is not an easy thing. The existence of very tight market competition will force the company to be able to implement a good strategy in an effort to achieve the above goals. From observations, interviews, and joint observations with employees of the Lightweight Brick company \"Jayabix\" in Lamongan, the authors found a problem where the main cause of low employee performance is because they are less capable and less able and less skilled at work so the way they work is less effective and not efficient which ultimately affects the productivity of the company. This is what the writer will try to improve employee work performance so that the productivity of the company goes well, one of them is by using research methods. After carrying out data analysis, it can be seen that the correlation coefficient (r) is 0.708 and the determination coefficient is 50,3%, meaning that training has an important role in employee performance, then after the hypothesis testing is known, t count itung t table is 9,214 > 2,358. shows a strong role between training and employee performance.","PeriodicalId":360383,"journal":{"name":"J-MACC : Journal of Management and Accounting","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114873351","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}

{"title":"PENGARUH SELF EFFICACY, LINGKUNGAN KELUARGA DAN PENDIDIKAN KEWIRAUSAHAAN TERHADAP MINAT BERWIRAUSAHA MAHASISWA FAKULTAS EKONOMI UNISDA LAMONGAN","authors":"S. Shoimah","doi":"10.52166/j-macc.v2i2.1663","DOIUrl":"https://doi.org/10.52166/j-macc.v2i2.1663","url":null,"abstract":"The background of this research is intellectual unemployment which is increasing due to lack of awareness among the younger generation to create their own jobs. The purpose of this study was to analyze the influence of self efficacy, family environment and entrepreneurship education to student interest in entrepreneurship. The sampling technique uses purposive sampling. Respondents in this study amounted to 90 respondents. The independent variables in this study is self efficacy, family environment and entrepreneurship education. Dependent variables in this study is student interest in entrepreneurship. This study uses multiple linear regression analysis using SPSS version 22.0. The results of this study indicate that all the independent variables in this study have an influence on the dependent variable, both partially and simultaneously, while the social media variables, motivation and environment that influence the interest in entrepreneurship have a mediating relationship partially or simultaneously. \u0000Keywords: , Family Environment, Entrepreneurship education and Student Interest in Entrepreneurship \u0000 ","PeriodicalId":360383,"journal":{"name":"J-MACC : Journal of Management and Accounting","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127500155","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}

{"title":"ANALISIS RASIO KEUANGAN UNTUK MENGUKUR KINERJA KEUANGAN KOPERASI SERBA USAHA","authors":"S. S. Dwiningwarni, Ririn Dwi Jayanti","doi":"10.52166/j-macc.v2i2.1659","DOIUrl":"https://doi.org/10.52166/j-macc.v2i2.1659","url":null,"abstract":"The motivation of this research is the research of Dwiningwarni et.al (2019) and Shobihin et.al (2019). The research objective is to analyze the Cooperative's financial performance by using Financial Ratio and analysis financial statements. The analytical method used is the comparative method of Financial Ratios , Trend analysis and Common Size. The sampling technique uses systematic sampling. The results showed that 1) From the calculation of the ratio analysis used, the third ratio analysis, namely Liquidity, Profitability, Solvency and Activity showed an unfavorable condition. 2) From the Trend analysis shows that the trend tends to fluctuate up or down. 3) From the Common Size analysis, it shows that the items of assets, liabilities and capital provide figures that are less comparable or can be said to be unhealthy, because the amount of liabilities is greater than assets and capital. This means it can be concluded that the Cooperative's financial condition is not healthy, so there needs to be improved management or management. Improved management not only from the financial side but also from the HR side. One of the causes of unhealthy cooperative financial performance is liquidity ratios, solvency, profitability and activities that show poor  and not good results. \u0000 ","PeriodicalId":360383,"journal":{"name":"J-MACC : Journal of Management and Accounting","volume":"68 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-10-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120912175","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}