J-MACC : journal of management and accounting

PENGARUH KOMPENSASI, PENGEMBANGAN KARIR DAN KOMUNIKASI TERHADAP KINERJA KARYAWAN PT THAMRIN BROTHERS SENTRAL YAMAHA BENGKULU

Doni Saputra Simanjuntak — 2025-10-31

The purpose study determine how much inflluence Compensatiion, Career Development and Communication on Employee Performance PT. Thamrin Brothers Sentral Yamaha Bengkulu. This research quantitative study. The research method explanatory approach research. study quantitative data. The data from distributing questionnaires employees PT. Thamrin Brothers Sentral Yamaha Bengkulu. population study all employees of PT. Thamrin Brothers Sentral Yamaha Bengkulu totaling 75 employees, analysis study used SPSS 25, data analysis method multiple linear regression, t-test f-test. Compensation significant effect employee performance PT. Thamrin Brothers Sentral Yamaha Bengkulu Career Development significant effect employee performance PT. Thamrin Brothers Sentral Yamaha Bengkulu, Communication significant effect employee performance PT. Thamrin Brothers Sentral Yamaha Bengkulu, Compensation Career Development Communication employee performance together a simultaneous effect.

TRANSFORMASI DIGITAL DAN PEMANFAATAN TEKNOLOGI DALAM MENINGKATKAN EFISIENSI DAN TRANSPARANSI KINERJA INSTANSI PEMERINTAH

Hwihanus Hwihanus — 2025-10-31

Digital transformation has become a strategic agenda in strengthening the governance of government institutions. This study aims to analyze the impact of digital technology utilization on improving operational efficiency and performance transparency in government agencies, particularly in the context of implementing the Electronic-Based Government System (SPBE). A quantitative approach was employed using the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS). Data were collected through questionnaires distributed to institutional personnel using purposive sampling. Preliminary analysis results indicate that the use of digital technology has a significant positive effect on both efficiency and transparency, although challenges remain, such as human resource readiness and system integration. This research contributes theoretically by integrating the frameworks of New Public Management, the Technology Acceptance Model, and Good Governance, while also offering practical implications in the form of adaptive digitalization strategy recommendations for the public sector.

STUDI ANALISIS FAKTOR PENENTUAN ESTIMASI BIAYA PRODUKSI DENGAN METODE FULL COSTING STUDI KASUS CV RH CILANGKARA

Julian Bahrudin — 2025-10-31

Penelitian ini mengkaji faktor-faktor yang memengaruhi estimasi biaya produksi pada CV RH Cilangkara melalui pendekatan kualitatif studi kasus. Latar belakang penelitian ini berangkat dari praktik perhitungan biaya produksi yang bersifat intuitif, tanpa pencatatan sistematis, sehingga berpotensi menghasilkan estimasi biaya yang tidak akurat dan memengaruhi keputusan strategis perusahaan. Data dikumpulkan melalui wawancara semi-terstruktur, observasi partisipatif, dan dokumentasi terhadap sepuluh informan yang terdiri dari manajer dan pekerja produksi. Analisis data menggunakan pendekatan tematik menghasilkan empat tema utama: (1) estimasi berbasis kebiasaan tanpa kalkulasi, (2) ketidaksadaran terhadap pentingnya biaya overhead, (3) penetapan harga jual berdasarkan pasar, bukan biaya aktual, dan (4) ketiadaan sistem dokumentasi biaya. Penerapan metode full costing menunjukkan bahwa harga pokok produksi mencapai Rp211 per batu bata, sementara harga jual aktual hanya Rp230, jauh di bawah harga ideal dengan margin 30% sebesar Rp275 per unit. Penelitian ini memberikan kontribusi teoritis terhadap penguatan literatur akuntansi biaya pada sektor UMKM, serta implikasi praktis bagi peningkatan efisiensi dan akurasi pengambilan keputusan biaya. Temuan ini juga merekomendasikan perlunya intervensi kebijakan berupa pelatihan manajerial dan penguatan pencatatan biaya di industri kecil.

E-COMMERCE DAN KEPERCAYAAN KONSUMEN: TINJAUAN LITERATUR SISTEMATIS TERHADAP TREN TERBARU DAN DAMPAKNYA PADA NIAT PEMBELIAN

Muhammad Imam Baihaqi — 2025-10-31

The development of e-commerce has brought significant changes in the way consumers shop, and one of the main factors that influence buyer decisions is the level of consumer trust in the digital platform. This study aims to provide a systematic review of the literature on the relationship between e-commerce and consumer trust, focusing on recent trends and their impact on purchase value. Based on the analysis of various relevant studies, it was found that factors such as transactions, quality of service, information transparency, and user reviews have a significant influence on consumer trust. In addition, technological developments such as the use of AI, digital payments, and personalization also play an important role in increasing consumer confidence in e-commerce platforms that can increase purchase intent, which ultimately contributes to the success of e-commerce businesses. It is hoped that these findings can provide insight for e-commerce practitioners in designing effective strategies to build consumer trust and increase sales.

PENGARUH GOOD CORPORATE GOVERNANCE (GCG), CORPORATE SOCIAL RESPONSIBILITY (CSR), DAN CAPITAL INTENSITY TERHADAP TAX AVOIDANCE PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI TAHUN 2020-2023

Jesselyne Ameris Santoso — 2025-10-31

The primary source of state funding is taxation. Nonetheless, a lot of businesses continue to evade taxes in an effort to legally reduce their tax liability. Despite the fact that it may negatively affect state income, this technique is regarded as legal. The purpose of this study was to ascertain how tax avoidance in property and real estate businesses listed on the IDX in 2020–2023 was impacted by institutional ownership, the audit committee, the independent board of commissioners, corporate social responsibility (CSR), and capital intensity. Secondary data from 79 real estate and property firms listed on the Indonesian Stock Exchange is used in this study. Purposive sampling was used for the sampling, which produced 42 firms between 2020 and 2023. Using the SPSS version 25 software, multiple linear regression is the data analysis method employed. The study's findings indicate that: 1) Institutional ownership significantly and negatively affects tax avoidance. 2) Audit committee does not have a significant effect on tax avoidance 3) tax avoidance is significantly and negatively impacted by an independent board of commissioners. 4). corporate social responsibility does not have a significant effect on tax avoidance 5) capital intensity does not have a significant effect on tax avoidance..

MENGELOLA KEKUATAN MEREK DAN ALIANSI STRATEGIS: INOVASI DALAM PEMASARAN SPONSORSHIP PADA EVENT KUSTOM KULTURE DI INDONESIA

Nashrudin Latif — 2025-10-31

The vital role of events lies in the power of sponsorship. The relationship between sponsorship (supporters) and consumer response has been a subject of marketing relationship management studies, but there has been little research from the perspective of sponsorship (sponsors). The purpose of this study is to explore, from the perspective of sponsorship, the relationship between sponsors and sponsees at custom culture events in Indonesia using the concepts of brand alliance and relationship marketing. A qualitative research method with a case study approach was used to expand the scope of knowledge of relationship management in the entertainment industry in event sponsorship and information for the event industry and professionals. The results of the study found important points regarding the effectiveness of relational marketing management, which includes event strategy, cross-organizational culture building, positive relationships between individuals, and relationship stability as attributes of successful sponsorship relationship management.

SOCIAL AND ENVIRONMENTAL INFORMATION QUALITY ATTRIBUTES AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING COMPANIES IN NIGERIA.

Saka Tunde Abdulsalam — 2025-10-31

Abstract

The perceptions of public concerning companies voluntary environmental and social information disclosure (ESID) is that the report is a mere public relation exercise which lack the information quality attributes required for making investment choice that can impact company’s financial performance. In view of this observation, this study investigated ESID quality of listed manufacturing companies in Nigeria (LMCN) based on the information quality framework of Global Reporting Initiative (GRI, G3) and examine the impact on operating cash flow (OCFL) for the period 2011-2018. Ex–Post Facto research design was used and data collected from annual reports and accounts of forty-seven (47) LMCN were analyzed based on the Random effect regression analysis. The regression result uncovered that quality of environmental and social information disclosure of LMCN substantively and clearly communicated their sustainability achievement, as a consequence sustainability conscious investors and other stakeholders were motivated to patronize and provide finance capital that improved companies OCFL. The study concluded that reasonable investment in social and environmental activities and sufficient disclosure that follow GRI quality guidelines would boost sales growth and as well attract finance capital that would improve company financial success indicated in OCFL. The study recommended that substantive investment in sustainability matter and positive disposition towards quality disclosure that reflects accountability and transparency would improve company reputation and attract investments fund of sustainability friendly investors which may improve company OCFL.

PENGARUH GOOD CORPORATE GOVERNANCE, CORPORATE SOCIAL RESPONSIBILITY, INTELLECTUAL CAPITAL TERHADAP NILAI PERUSAHAAN (PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2021 – 2023)

Adimas Sutrisno — 2025-10-31

Corporate value plays a crucial role in the business world, with the realization of optimal corporate value being the main goal that every business entity wants to achieve. This study was conducted with the aim of determining whether independent boards of commissioners, boards of directors, audit committees, institutional ownership, managerial ownership, corporate social responsibility, and intellectual capital have an influence on the valuation of a company. This study was conducted on manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange during the period 2021–2023. The data collection technique used in this study was based on purposive sampling, with a population of 93 companies and a sample of 50 companies. The data processing technique used in this study was SPSS (Statistical Package for the Social Sciences). The findings of this study indicate that independent boards of commissioners influence company value, boards of directors influence company value, audit committees do not influence company value, institutional ownership does not influence company value, managerial ownership influences company value, corporate social responsibility does not influence company value, and intellectual capital does not influence company value.

Keywords: Company value, Good corporate governance, Corporate social responsibility, Intellectual capital.

FINANCIAL GLOBALIZATION AND FINANCIAL SECTOR DEVELOPMENT IN NIGERIA

Adedeji Daniel Gbadebo — 2025-10-31

Financial globalisation requires serious consideration in an effort to stimulate financial development of any economy. Despite the governmental measures to improve financial globalisation, the sector still experiences low level of development in Nigeria. This study investigated the impact of financial globalization on financial sector development in Nigeria. Ex-post facto design was employed and annual data were obtained from the World Bank's Development Indicators and Global Financial Development Database from 1981 to 2023. Autoregressive distributed lag (ARDL) method was used for data analysis. Financial globalisation index was found to have had positive effect on money market development both in the short-run (=0.153; p<0.01) and long run(=0.349;p<0.01). A positive effect was also reported for capital market development, but only in the long run (=6.217; p<0.01). The study concluded that financial globalization levels are low in Nigeria and there has been little improvement in its levels over the period. The study recommended that the Nigerian authority should direct policy attention to promoting increased globalization of the financial sector through further deregulation of its activities and removal of restrictions on actors in this sector.

ANALISIS PENGARUH GAYA KEPEMIMPINAN PARTISIPATIF DAN LINGKUNGAN KERJA TERHADAP EFEKTIVITAS PENGAMBILAN KEPUTUSAN MANAJER

Ahmad Fathur Rozi — 2025-10-31

The purpose of this study was to analyze the influence of participative leadership style and work environment, both partially and simultaneously, on the effectiveness of managerial decision-making in manufacturing companies in Lamongan Regency. The research method used was quantitative with an explanatory approach. The study population consisted of 250 managers from 45 manufacturing companies, with a sample of 170 respondents selected through proportional random sampling techniques. Data were collected using a closed questionnaire with a Likert scale of 1-5 which has been tested to be valid and reliable (Cronbach's Alpha > 0.70). Data analysis used multiple linear regression with classical assumption tests. The results of the study proved that: (1) Participative leadership style has a positive and significant effect on the effectiveness of decision-making (β = 0.428; p = 0.000); (2) Work environment has a positive and significant effect on the effectiveness of decision-making (β = 0.392; p = 0.000); (3) Simultaneously, both variables have a significant effect with a calculated F value of 45.892 (p = 0.000). The Adjusted R Square value of 0.609 indicates that 60.9% of the variation in decision-making effectiveness can be explained by these two independent variables. The study's conclusions confirm that the effectiveness of managerial decision-making in a Lamongan manufacturing company is significantly influenced by the implementation of a participatory leadership style and the quality of the work environment. The practical implications of these findings emphasize the importance of developing participatory leadership training programs and continuously improving the work environment to enhance the quality of managerial decision-making.

FUNCTIONAL ACCOUNTING EDUCATION CURRICULUM FOR SUSTAINABLE YOUTH ENTREPRENEURSHIP

Ahmed Oluwatobi Adekunle — 2025-10-31

Companies that are always looking for methods to save expenses and stay competitive have made professionalism in accounting education a priority. Thus, the type of professionals that are in need today must be produced by the accounting education that students receive. Redundancies, gaps in the accounting curriculum, and a lack of financial and human resources to make meaningful improvements are some of the factors contributing to the shortage of workers with the necessary skills and capacity. Sequel to this, this study aims at examining functional accounting education curriculum for sustainable youth empowerment. The study's participants were employees of the Edo State Ministry of Education; 45 employees in total were selected from the population, which was used to calculate the sample size. The study used a survey research design, and the findings indicate that the functional education curriculum has little impact on long-term youth empowerment in Edo State. The study suggests that the Nigerian University Commission create a workable curriculum that will encourage accounting education among young people by creating jobs.

WELFARE PACKAGE AND JOB SATISFACTION AMONG TEACHERS

Ibrahim Agbeyinka — 2025-10-31

The developed world has recognized the vital role that education plays in the development of nations; every country wants to produce high-quality education that fosters character and knowledge. The impact of welfare programs on teachers' job performance is widely recognized worldwide. This study was designed to investigate welfare package and job satisfaction among teachers in Orhionmwon Local Government Area of Edo State. As a result, the sample consisted of eight secondary schools, of which eighty (80) respondents were drawn from the population. A questionnaire was designed and administered to be able to carry out the investigation. Data was gathered and analyzed using chi-square analysis. Findings were made which led the researcher to conclude that teachers’ welfare package gave job satisfaction to teachers in Orhionmwon Local Government Area of Edo State. This study recommends that organization's welfare package should be expanded to provide job satisfaction for its members.

EFFECT OF GREEN INNOVATION ON RENEWABLE ENERGY CONSUMPTION IN NIGERIA

Emmanuel Imuede Oyasor — 2025-10-31

Renewable energy plays a critical role in addressing global energy needs while mitigating climate change. With an emphasis on carbon intensity, domestic credit to the private sector, and electricity accessibility, this study investigates how green innovation affects Nigeria's use of renewable energy. The study uses secondary data from the World Bank Development Indicators (WDI) for the years 1990–2023 and employs an ex post facto design. The statistical link between the dependent variable, renewable energy consumption, and the independent variables, such as carbon intensity (CI), domestic credit to the private sector (DCPS), and access to electricity (AE), is evaluated using a multiple regression analysis. The results show that carbon intensity has no discernible effect on the use of renewable energy, indicating that the adoption of renewable energy is not solely influenced by emissions reduction. Investment in sustainable energy is increased with support. Conversely, access to electricity negatively affects renewable energy consumption, implying that grid expansion may reduce reliance on renewable sources. These results highlight the critical role of financial incentives in promoting renewable energy while underscoring the need for strategic electrification policies. The study recommends that policymakers introduce low-carbon technology incentives, enhance green financing through low-interest loans, and prioritize decentralized renewable energy solutions, such as off-grid solar systems, to ensure sustainable electrification. This information contributes to the broader discourse on green innovation and energy sustainability in Nigeria, offering empirical guidance for policymakers and investors.

EFFECT OF RESULTS AND ADMINISTRATIVE CONTROLS ON PERFORMANCE OF MANUFACTURING SMALL AND MEDIUM ENTERPRISES (SME’s) IN LAGOS STATE, NIGERIA

Mustapha Abdulrasaq — 2025-10-31

The forms and nature of controls employed by managers to ensure an alignment of subordinate goal with overall organization goals is more critical to organization long term survival. However, given the rate of failures being reported as consequence of inappropriate use of management control across sectors, this study investigated the degree at which results and administrative control explain variation in Manufacturing SMESs performance in Lagos, Nigeria. Cross-sectional research approach was design to collect primary data, using structure questionnaire administered to randomly selected eight hundred and forty eight managers (848).The collected data was analyzed inferentially through Partial-Least Square Structural Equation Model(PLS-SEM).The results from the analysis revealed that: diagnostic use of control has positive impact on organization performance(β=0.372, P-value < 0.05); significant positive relation exists between interactive use of control and SMEs performance(β=0.317, P-value < 0.05) ;the use administrative control has significant impact on SMEs performance(β=0.214, P-value < 0.05) and social control also significantly explain variation in SMEs performance (β=0.214, P-value < 0.05).However, this study observed no significant relation between combined used of result and administrative control on performance. These findings have empirically confirmed the critical role of using results control diagnostically and interactively as well as other non-accounting-based controls to align subordinates’ objectives with organization goals and in effect improve performance. Therefore, SMEs organizations are encouraged to utilize these various forms of controls in their day-to-day activities to continually monitor their subordinate with minimal supervision costs. It is advisable for SMEs organization to deploy budget preparation beyond setting of targets by conducting variances analysis of the budget with actual report in a manner that critical performance variables that require urgent attentions are identified. They should also see the relevance of both administrative and social control in addressing organization activities that are not amenable to result control devices.

PENGARUH AUGMENTED REALITY MERKETING, ONLINE CUSTOMER REVIEW, DAN BRAND IMAGE TERHADAP MINAT BELI KOSMETIK MAYBELLINE DI PLATFORM SHOPEE

Latifatul Ainiyah — 2025-10-31

This study aims to analyze the influence of Augmented Reality Marketing, Online Customer Review, and Brand Image on purchase intention toward Maybelline cosmetics on the Shopee platform among students of the Faculty of Economics, UNISDA. This research employs a quantitative method with purposive sampling, involving 128 respondents. Data were analyzed using multiple linear regression. The results show that Augmented Reality Marketing has a negative and significant effect on purchase intention, indicating that the current AR feature does not provide a convincing experience for consumers. Online Customer Review has a positive and significant effect, demonstrating that consumer reviews are considered credible sources of information that strongly influence purchasing decisions. Brand Image has a positive and the most dominant effect on purchase intention, emphasizing that Maybelline’s strong brand reputation increases consumer confidence. Simultaneously, the three variables significantly affect purchase intention, with an Adjusted R-Square of 0.762. These findings highlight that brand image plays a central role in cosmetic purchasing behavior, while AR features require improvement to enhance the effectiveness of digital marketing strategies.