MADANI ACCOUNTING AND MANAGEMENT JOURNAL

ANALYSIS OF FACTORS THAT INFLUENCE VILLAGE FUND MANAGEMENT IN REALIZED GOOD GOVERNANCE (Study in Villages in Jatikalen District, Nganjuk Regency)

Diyah Puspita Rini — 2026-04-30

This study aims to analyze the influence of good leadership, organizational culture, and compliance with regulations and laws on village fund management in achieving Good Governance. This research uses a quantitative approach with a causal design. Data were collected through questionnaires distributed to 35 village officials in five villages in Jatikalen District. Analysis was conducted using Partial Least Squares (PLS). The results show that all three independent variables have a positive and significant effect, both partially and simultaneously, on village fund management. These findings imply the need to improve leadership quality, a healthy work culture, and regulatory compliance to achieve accountable and transparent village governance.

KOMPENSASI SEBAGAI MODERATOR DALAM HUBUNGAN FASILITAS KERJA DAN KEPUASAN KERJA: PENDEKATAN SEM-PLS

NOVI SATRIA JATMIKO — 2026-04-30

Penelitian ini bertujuan untuk menganalisis pengaruh fasilitas kerja terhadap kepuasan kerja karyawan serta menguji peran kompensasi sebagai variabel moderasi dalam hubungan antara kedua faktor tersebut. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik Structural Equation Modeling (SEM-PLS) untuk menganalisis data yang diperoleh dari 59 responden karyawan PT Telkom Akses Balikpapan. Hasil penelitian menunjukkan bahwa fasilitas kerja memiliki pengaruh signifikan terhadap kepuasan kerja karyawan (path coefficient = 0,670, p = 0,000), yang menunjukkan bahwa fasilitas yang memadai dapat meningkatkan kepuasan kerja karyawan. Namun, kompensasi tidak memoderasi pengaruh fasilitas kerja terhadap kepuasan kerja (path coefficient = 0,039, p = 0,647), yang berarti kompensasi tidak berperan sebagai penguat dalam hubungan tersebut. Temuan ini mengindikasikan bahwa pengaruh fasilitas kerja terhadap kepuasan kerja lebih bersifat langsung dan tidak dipengaruhi oleh kompensasi dalam konteks penelitian ini.

MODERASI SANKSI PERPAJAKAN ATAS PENGARUH MORAL PAJAK DAN KESADARAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK

Etika Ajeng Priadi — 2026-04-30

This study aims to examine the influence of tax morale and tax awareness on taxpayer compliance, as well as to evaluate the role of tax sanctions as a moderating variable. The research employs a quantitative approach, with the study population consisting of individual taxpayers registered at the East Balikpapan Pratama Tax Office. The sample was selected using a purposive sampling technique, yielding a total of 100 individual taxpayer respondents. The results of the study demonstrate that tax morale and tax awareness each exert a positive influence on taxpayer compliance. Nevertheless, the findings of the moderation analysis indicate that tax sanctions do not strengthen the relationship between tax morale and taxpayer compliance, nor do they enhance the relationship between tax awareness and taxpayer compliance.

Keywords: Tax Morale, Tax Awareness, Tax Sanctions, Taxpayer Compliance.

THE INFLUENCE OF LIFESTYLE, MOTIVATION, FINANCIAL LITERACY, AND FINANCIAL MANAGEMENT ON ONLINE SHOPPING CONSUMER BEHAVIOR OF NUSA CENDANA UNIVERSITY STUDENTS.

Renol Metang — 2026-04-30

The development of digital technology and the increasing use of the internet have encouraged the increasingly inclusive growth of online shopping activities, especially among university students. This study aims to analyze the influence of lifestyle, motivation, financial literacy, and financial management on students’ consumptive behavior in online shopping at Nusa Cendana University. This study uses a quantitative approach with primary data collected through a questionnaire distributed to 100 respondents selected using the Slovin formula from undergraduate students of the 2021–2024 cohorts. Data analysis was conducted using multiple linear regression with the help of SPSS 27. The results show that partially, lifestyle and motivation have a positive and significant effect on consumptive behavior, while financial management has a negative and significant effect. Meanwhile, financial literacy does not have a significant effect. Simultaneously, all independent variables significantly influence students’ consumptive behavior. This study is expected to increase students’ awareness of the importance of good financial management to control consumptive behavior in online shopping.

MANAJEMEN SUMBER DAYA MANUSIA DI SMP KARTIKA V-I BALIKPAPAN: ANALISIS DAN IMPLEMENTASI

mardatillah mardatillah — 2026-04-30

Human resource management in the field of education, particularly at the junior high school level, is rarely discussed and lacks analysis regarding the implementation of human resources. This research aims to analyze in depth the human resource management practices applied at SMP Kartika V-I and to evaluate their impact on educational performance. The approach used in this study is a qualitative case study that emphasizes the human resource management case at SMP Kartika V-I Balikpapan. The research findings reveal that SMP Kartika V-I has a clear and well-defined organizational structure, which facilitates communication and efficient decision-making between management and staff. This structure supports sustainable management and ensures that every element within the organization has a clear role. Next is systematic recruitment where the recruitment process at SMP Kartika V-I is conducted transparently and thoroughly, involving various selection stages. Following that is the ongoing training program where the school provides relevant training and development for teachers, helping them stay updated with the latest teaching methods and technology. The result is an improvement in teaching skills and effectiveness in the learning process. Next, the implementation of a reward system and constructive feedback has increased teachers' motivation and performance.

PENGARUH PENERAPAN GREEN ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY, DAN KINERJA LINGKUNGAN TERHADAP NILAI PERUSAHAAN

Anggi Arista — 2026-04-30

This study aims to analyze the influence of green accounting implementation, corporate social responsibility (CSR), and environmental performance on firm value. With the increasing awareness of environmental and sustainability issues, companies are expected not only to focus on financial aspects but also to consider the environmental and social impacts of their operations. This research uses a quantitative approach with secondary data obtained from annual reports and sustainability reports of companies listed on the Indonesia Stock Exchange. The results show that green accounting and CSR have a positive and significant effect on firm value, while environmental performance also has a positive but not significant effect. These findings indicate that integrating environmentally friendly policies into business strategies can enhance corporate image and provide added value to stakeholders. This research offers important implications for corporate management in developing sustainable business practices.

PENGARUH PENGARUH KEADILAN PAJAK, KESADARAN WAJIB PAJAK, DAN TARIF PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DI KOTA MALANG

Pujo Gunarso Pujo Gunarso — 2026-04-30

Abstract

This study aims to analyze the influence of tax fairness, compliance costs, and tax rates on individual taxpayer compliance in Malang City. The data analyzed were primary data, distributed through questionnaires in Malang City. This study is based on the Theory of Planned Behavior, which explains that compliance behavior is influenced by attitudes, subjective norms, and perceived behavioral control. The analysis tool used was IBM SPSS Statistics 22. The methods used were descriptive analysis, validity testing, reliability testing, classical assumption tests (normality test, multicollinearity test, and heteroscedasticity test), multiple regression analysis, and hypothesis testing (F test, t test, coefficient of determination test, and dominance test). Sampling used a simple random sampling technique with 98 respondents drawn from individual taxpayers in Malang. The results of this study indicate that tax fairness, compliance costs, and tax rates have a positive and significant effect on individual taxpayer compliance in Malang City.

Keywords: Tax Fairness, Compliance Costs, E-tax system, Tax Rates, Tax Compliance

ANALISIS SISTEM PENGENDALIAN INTERNAL PERSEDIAAN KENDARAAN PADA PT XYZ

Pipin Fitriasari — 2026-04-30

This research aims to find out how internal control is one of the methods used to anticipate fraud and anticipate the possibility of uncollectible receivables, with the existence of control it can minimize losses caused by bad debts. Apart from that, it also explains how an Internal Control System is needed in processing so that errors do not occur in managing data from the warehouse to the dealer. Like the problem experienced by the company XYZ, namely an error in reporting inventory from the warehouse to the head office. This problem can make the Stock Report for Management not match the physical condition. With this type of qualitative research and with a descriptive approach, with the qualitative approach chosen in this research, the researcher hopes that it will provide more space for researchers in describing how effective internal control is in the company vehicle inventory. Data collection techniques in this research were carried out using observation, interviews and documentation, so that the research results could be concluded by the company XYZ already has Internal Control in place, however there is still weak supervision and safeguarding of several employees. And there are still employees who do not follow the SOP for picking up units, if there is no good stock control there will be losses in the future. Organizational structure at the company has been running well in accordance with the duties and responsibilities of each employee, however there are some employees who do double work. Management control carried out by the company only checks if discrepancies occur. The risk that occurs in controlling inventory management is disputes or even loss.