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Journal : JOURNAL OF APPLIED MANAGERIAL ACCOUNTING

ANALISIS KOMPARASI KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG BERSERTIFIKAT DAN TIDAK BERSERTIFIKAT ISO 9001:2008 Adi Irawan Setiyanto; Hevi Risdiana
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (483.156 KB) | DOI: 10.30871/jama.v1i2.464

Abstract

Tujuan penelitian ini adalah untuk mengetahui perbedaan kinerja keuangan perusahaan yang memiliki sertifikat ISO 9001:2008 dengan perusahaan yang tidak memiliki sertifikat ISO 9001:2008. Pada penelitian ini kinerja perusahaan diukur dengan Net Asset, Net Profit Margin (NPM), Revenue dan Return On Assets (ROA). Penelitian ini menggunakan data laporan keuangan dari 123 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dalam periode 2012-2014. Hasil menunjukkan bahwa perusahaan yang bersertifikasi ISO 9001:2008 dan yang tidak bersertifikasi tidak ada perbedaan yang signifikan terhadap Net Assets, Net Profit Margin dan Revenue, tetapi menunjukkan bahwa perusahaan sertifikasi ISO 9001 memiliki Return On Assets yang berbeda dengan perusahaan yang tidak bersertifikasi ISO 9001.
Analisis Pengaruh Manajemen Risiko Terhadap Kinerja Keuangan Perbankan yang Terdaftar di BEI Bhirgita Christine Dwi Yanti; Adi Irawan Setiyanto
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 5 No 2 (2021): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v5i2.3350

Abstract

Banks have a strategic role in national economic development. The large number of funds managed by banks causes the risks faced are also very large. Very supportive if the risk affects the bank's performance, therefore banks are required to implement risk management. After being selected using the purposive sampling method, the sample banks were 21 banks. Tests carried out with multiple regression analysis show that bad loans and operating expenses on operating income negatively affect asset returns. In contrast to the loan to deposit ratio which does not affect the return on assets. Based on the results of this study, it is necessary to optimize credit and operational risks which are considered capable of maintaining the stability of bank profitability.
The Role of Personality, Family Environment and Entrepreneurship Education on Entrepreneurial Interest of Batam State Polytechnic Students During the Covid-19 Pandemic Salwa Anisa; Adi Irawan Setiyanto
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4380

Abstract

The purpose of this study was to determine the influence of personality, family environment, and entrepreneurship education on the entrepreneurial interest of Batam State Polytechnic students during the covid-19 pandemic. The research population is Batam State Polytechnic students with the criteria that they have received entrepreneurship course. The total respondents were 381 students. This study uses a quantitative approach and data collection through distributing questionnaires using google form. The results of the study are personality variables have an effect on student entrepreneurship interest. The family environment variable has no effect on the student's entrepreneurial interest. Finally, the entrepreneurship education variable has an effect on students' interest in entrepreneurship. The implications of the research are for Polibatam students to take part in entrepreneurial training and hone skills that can motivate themselves to become entrepreneurs. The implication for Polibatam is to become a facilitator and support activities that can increase students' interest in entrepreneurship.
INFLUENCE OF INCENTIVES ON PERFORMANCE OF MAN BATAM EMPLOYEES Arib Muhammady; Adi Irawan Setiyanto
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 6 No 2 (2022): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jama.v6i2.4720

Abstract

Abstract. Institutions are one of the parties that cannot avoid various demands for changes and developments in the era of the industrial revolution 4.0. In dealing with these changes, institutions need a reliable and professional human resource (HR) in their fields. Therefore, an Institution needs to improve the quality of employees who work in it, because employees are one of the main and very important components of an institution or organization. Employee performance is one of the determining factors for the success of an institution or organization in achieving its goals. One way that can be taken to improve employee performance is by providing remuneration (incentives) to employees. This study aims to determine how the effect of incentives on employee performance MAN BATAM. This research is a quantitative descriptive study with the research sample being 88 employees of MAN BATAM. Data were obtained through questionnaires and interviews. The instrument used to collect data is a questionnaire that has been declared valid and reliable based on the results of the instrument trial. The research data were analyzed by simple linear regression analysis and partial significance test T (T-test) and processed with the SPSS 21 program. The results showed that incentives significantly affected the performance of MAN BATAM employees. Keywords: Industrial Revolution 4.0, Institution, Employee Performance, Incentive