International Journal of Accounting and Management Research <p style="text-align: justify;">International Journal of Accounting and Management Research (IJAMR) was published by Institut Teknologi dan Bisnis Widya Gama Lumajang since March, 2020. IJAMR publishes scientific articles that focus on issues relating to empirical investigations in accounting and management. IJAMR is published twice a year in March-August and September-February. IJAMR also uses the LOCKSS system to ensure safe and permanent records for journals.</p> Institut Teknologi dan Bisnis Widya Gama Lumajang en-US International Journal of Accounting and Management Research 2721-1118 <p>Authors who publish with this journal agree to the following terms:</p> <ol type="a"> <li class="show">Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a&nbsp;<a href="" rel="license">Creative Commons Attribution 4.0 International License</a> that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.</li> <li class="show">Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.</li> <li class="show">Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See&nbsp;<a href="" target="_new">The Effect of Open Access</a>).</li> </ol> <p>International Journal of Accounting and Management Research have CC-BY-NC or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work. In developing strategy and setting priorities, the International Journal of Accounting and Management Research recognizes that free access is better than priced access, libre access is better than free access, and libre under CC-BY-SA or the equivalent is better than libre under more restrictive open licenses.</p> DO LEADERSHIP AND COMMUNICATION STYLES PLAY AN IMPORTANT ROLE IN EMPLOYEE PERFORMANCE? <p>Writing this study aims to determine the influence of leadership style and communication on employee performance. The background of this research is that employee performance is very important in organizations and institutions, where performance is the result of work that can be achieved either individually or in groups within an organization in accordance with their respective responsibilities. One of the successes or failures of an organization is the leadership that runs within the organization. A successful leader is a leader who is able to create good communication and encourage his subordinates by creating growth and development of employee performance. The population and sample in this study were employees of the Lumajang District Social Service as many as 40 respondents. The sampling technique is probability sampling with simple random sampling technique and the collection method is using a questionnaire. The data analysis method used multiple linear regression analysis. The results of this study indicate that leadership style has a significant effect on employee performance, while communication has no significant effect on employee performance at the Lumajang Regency Social Service.</p> Erlita Octaria Riza Bahtiar Sulistyan Anisatul Fauziah Copyright (c) 2021 Erlita Octaria, Riza Bahtiar Sulistyan, Anisatul Fauziah 2021-03-31 2021-03-31 2 1 7 14 10.30741/ijamr.v2i1.683 SERVICE QUALITY FACTORS AFFECTING CUSTOMER SATISFACTION PAYMENT POINT ONLINE BANK AT KUD SIDO RUKUN LUMAJANG <p>Payment Point Online Bank (PPOB) is a counter for receiving electricity bill payments from PLN customers who are directly online with the bank. The existence of this service system aims to make it easy for customers to pay for electricity, anywhere, anytime, and in any way. The purpose of this study was to determine the service quality factors that affect the satisfaction of Payment Point Online Bank customers at KUD Sido Rukun Lumajang, either partially or simultaneously. The research method used is multiple linear regression statistical method. The results showed that for the variables of physical evidence, reliability, responsiveness, and assurance had no effect on customer satisfaction, for the empathy variable had an influence on customer satisfaction. With a coefficient of determination (R2) obtained at 0.205 which indicates that 20.5% customer satisfaction can be explained by the independent variables, namely physical evidence, reliability, responsiveness, assurance, and empathy, while the remaining 79.5% customer satisfaction is influenced by these variables. other variables not examined in this study. The limitation of this study is that it only examines service quality factors that affect customer satisfaction, while other variables that affect satisfaction are expected to be investigated by further researchers</p> Erviana Izza Salsabila Kasno Kasno Zainul Hidayat Copyright (c) 2021 Erviana Izza Salsabila, Kasno, Zainul Hidayat 2021-03-31 2021-03-31 2 1 15 24 10.30741/ijamr.v2i1.684 FACTORS AFFECTING STOCK RETURN OF COMPANIES ENTERED IN IDX HIGH DIVIDEND 20 <p>This study aims to examine and analyze the effect of Dividend Policy using the Dividend Payout Ratio proxy, Liquidity using the Current Ratio proxy, and Profitability using the Return On Equity proxy. This research was conducted on companies that are included in IDX High Dividend 20 for the 2015-2017 period. Sampling used in this research is using purposive sampling technique that gets 20 companies as research samples and uses multiple linear regression analysis for data processing. The type of data used is secondary data in the form of financial reports, and the data sources are internal data and external data. The results in this study state that partially dividend policy has a significant effect on stock returns, Likewise, liquidity does not have a significant effect on stock returns, and profitability also does not have a positive and significant effect on stock returns. The limitation of this study is that it only uses dividend policy, liquidity, and profitability variables to determine the impact on stock returns. While other variables that can affect stock returns are not examined and are expected to be continued by other researchers.</p> Fachrizal Yusuf Apriansyah Ninik Lukiana Hesti Budiwati Copyright (c) 2021 Fachrizal Yusuf Apriansyah, Ninik Lukiana, Hesti Budiwati 2021-03-31 2021-03-31 2 1 25 29 10.30741/ijamr.v2i1.685 IS CONSUMER LOYALTY JUDGING FROM THE CAFE ATMOSPHERE AND THE CONFORMITY OF THE TASTE OF THE PRODUCT? <p>Currently the development of the coffee shop industry is increasing. This phenomenon is also seen in Lumajang City. Cafes or coffee shops are in great demand by business people, so many cafes appear every year, one of which is GA Cafe Lumjang.The solution offered in this phenomenon is by develop appropriate marketing strategies such as atmosphere and product taste suitability to maintain customer loyalty. This study aims to determine the effect of cafe atmosphere and product taste suitability on consumer loyalty at GA Cafe Lumajang partially. The research method used is a quantitative research method with multiple linear regression analysis techniques. The number of samples in this study were 94 respondents. The research was carried out by spreadingquestionnaire to consumers GA Cafe Lumajang. The results of this study indicate that cafe atmosphere and product taste suitability have a significant effect on consumer loyalty with a coefficient of determination of 35.4%, the remaining 64.6% of consumer loyalty can be influenced by other variables such as location, service, promotion and product diversity.</p> Melisa Riskawati Riza Bahtiar Sulistyan Ninik Lukiana Copyright (c) 2021 Melisa Riskawati, Riza Bahtiar Sulistyan, Ninik Lukiana 2021-03-31 2021-03-31 2 1 30 35