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<![CDATA[PENGARUH UKURAN DAN CASH CONVERSION CYCLE TERHADAP PROFITABILITAS PERUSAHAAN ]]>
<![CDATA[Beby Rama Telly]]>;
<![CDATA[Muslim Ansori]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v1i2.505
<![CDATA[This study aims to analyze the effect of firm size and Cash Conversion Cycle on profitability at manufacturing companies listed on the Indonesia Stock Exchange which publishes financial statements for 2013-2015. Company size and Cash Conversion Cycle become independent variable, while the dependent variable is profitability measured by ROA (Return On Asset) Sugiono (2009). Hypothesis proposed in this research is company size influence to profitability and Cash Corversion Cycle influence to profitability. This research data is obtained from company financial statements taken from Indonesia Stock Exchange. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange during the year 2013 - 2015. Determination of samples using purposive sampling method and samples obtained as many as 261 companies. The hypothesis in this study was tested using multiple regression analysis. The results of the analysis show that the first hypothesis is firm size does not affect the profitability of the company. The second hypothesis is Cash Conversion Cycle effect on profitability.Keywords: Firm Size, Cash Conversion Cycle, and Profitability]]>
<![CDATA[PENGARUH OPINI AUDIT GOING CONCERN TERHADAP MODEL PREDIKSI KEBANGKRUTAN DAN REPUTASI AUDITOR ]]>
<![CDATA[Muhammad Fadhill Lizaldy]]>;
<![CDATA[Yulinda Yulinda]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v1i2.506
<![CDATA[Audit report with modification of going concern indicates that in auditor’s opinion there is a risk that companies could not survive. This study is aimed to investigate the effect of bankruptcy prediction model and auditor reputation on going concern audit opinion. Moreover, this going concern modification is not expected by companies due to decrease public trust of image company. In addition, some of companies received unqualified opinion stop operating and not in accordance with the auditor's assessment. Thus, this study used object includes manufacturer listed on Indonesia Stock Exchange during 2013 -2015 with 134 observations obtained using purposive sampling method. Furthermore, this data are analyzed used logistic regression analysis. The conclusion of this study, the result has showed that the financial condition proxied by bankruptcy prediction model affect going concern auditor opinion positively. The auditors reputation which is proxied by audit firm size do not positively affect the opinion.Keywords: going concern opinion, bankruptcy prediction model, auditor reputation]]>
<![CDATA[PENGARUH PENERAPAN ENTERPRISE RESOURCE PLANNING TERHADAP KINERJA PERUSAHAAN MANUFAKTUR DENGAN FIRM SIZE SEBAGAI VARIABEL MODERASI ]]>
<![CDATA[Ruby Ketsiama Meijer P]]>;
<![CDATA[Hendra Gunawan]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v1i2.507
<![CDATA[This study aims to examine the effect of enterprise resource planning implementation on the performance of manufacturing companies moderated by the size of companies listed on the IDX period 2013-2015. Company size is seen through sales and total assets. Samples were taken by using purposive sampling and meeting the sample criteria. The analysis technique used in this research is multiple regression analysis. The results show that the implementation of enterprise resource planning significantly affects the company's performance is reinforced by high sales level and also affect the company's performance significantly reinforced by a large asset. The high sales and total assets can improve the performance of companies implementing ERP. Both of these factors have a significant influence. The results of this study are expected to add to the research literature on the factors that strengthen the performance of manufacturing companies that implement ERP. Future research can change the size of the company viewed from the income or the number of employees.Keywords: Enterprise performance, enterprise resource planning, sales, total assets]]>
<![CDATA[ANALISIS STRUKTUR BIAYA PRODUKSI DAN UNIT COST UNTUK PENGENDALIAN BIAYA PRODUKSI ]]>
<![CDATA[Mahagiyani Mahagiyani]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v1i2.512
<![CDATA[The high number of Usaha Kecil Menengah (UKM), Low-Middle Business, leads to increase tough competition among them. This competition requires the businessmen to improve efficiency and effectiveness inrunning the business. The purpose of this research is to find out the comparison between production cost structure and unit cost or cost per unit. This research is also aimed at controlling production cost through cost structure analysis, cost control and unit cost control. This is based on production cost accounting which consists of raw material cost, manpower cost, and factory overhead cost. In recording the raw material based on the result of the research. It is necessary to use counting method by applying stock card either FIFO or LIFO. In terms of manpower, cost controlling, which has never been done so far, is in need to do so. This card functions to monitor the arrival and leaving time of the workers. Depreciation cost has not been included in overhead cost, such as supporting material cost, electricity and rental. The utilization time of production equipment will be implemented to calculate the overhead cost of production basic expense (cost). Keywords: Production Cost, Cost Component, Production Basic Expenses (Cost), Unit Cost.]]>
<![CDATA[PENERAPAN AZAS PENGELOLAAN KEUANGAN DESA ]]>
<![CDATA[Dewi Kirowati]]>;
<![CDATA[Qimyatussa'adah Qimyatussa'adah]]>;
<![CDATA[Sugiharto Sugiharto]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v1i2.514
<![CDATA[Village as a direct government in contact with the community becomes the main focus in government development, this is because most of Indonesia is in rural area. Something special President Bambang Susilo Yudhoyono ratified the new Law No. 6 of 2014 on Villages signed on 15 January 2015. This law explains that villages receive funding of 10% of the state budget, where the funds will not pass through intermediaries. Thefunds will go straight to the village. But the nominal amount is different depending on the village's geography, population, and death rate. Increased village revenue is certainly required to have accountability reports in a transparent and accountable manner. Village finance gleaned from Permendagri No. 113 Year 2014 are all the rights and obligations of the Village which can be assessed with money and everything in the form of money and goods related to the implementation of the rights and obligations of the Village. This research is a researcher wants to describe the implementation of village financial management principle and know accountability of accountability report of village fund in Temboro Village, Karas District, Magetan RegencyKeywords: Village Finance, Village Financial Management, Accountability]]>
<![CDATA[PENERAPAN MODEL BISNIS KANVAS TERHADAP BISNIS JASA ANGKUT PENUMPANG PADA PT INTERNASIONAL GOLDEN SHIPPING ]]>
<![CDATA[Riza Kurniasari]]>;
<![CDATA[Dwi Kartikasari]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 1 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v2i1.631
<![CDATA[Penelitian ini dimaksudkan untuk mengetahui Model Bisnis Kanvas antara lain customer segments, value propositions, channels, customer relationships, revenue streams, key resources, key activities, key partnerships dan cost structure pada PT Internasional Golden Shipping. Penelitian ini difokuskan pada PT Internasional Golden Shipping yang bergerak dibidang jasa angkut penumpang. Rumusan masalah dalam penelitian ini adalah bagaimana penerapan model bisnis kanvas pada PT Internasional Golden Shipping.Jenis penelitian ini adalah deskriptif kualitatif yang mengarah pada pendeskripsian secara kualitatif mengenai Business Model Canvas pada PT Internasional Golden Shipping dan selanjutnya dievaluasi dengan analisis SWOT pada tiap elemennya. Metode pengumpulan data dilakukan dengan wawancara dan dokumentasi.Hasil penelitian ini terbukti bahwa PT Internasional Golden Shipping dari segi segmentasi ekonomi lebih mengarah ke kalangan menengah atas terlihat dari value proposations keunggulan yang dimiliki perusahaan adalah satu-satunya perusahaan kapal yang dapat bersandar di Johor (pasir gudang), channels yang dijalankan oleh perusahaan ini adalah menjalin hubungan baik dengan konsumennya yang dibangun dengan berhubungan secara personal sehingga konsumen dapat merasakan pelayanan yang ramah dari karyawan saat melakukan transaksi ataupun keluhan. Untuk pengahasilan yang didapat oleh perusahaan yaitu dari penjualan tiket yang dilakukan oleh SDM yang berkualitas dan didukung dengan alat operasional berupa kapal. Untuk key partnership pada perusahaan dengan keterbatasan sumber daya manusia perusahaan selalu membina dan menjga hubungan baik antar mitra bisnisnya.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN ON ASSET PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Afriyanti Hasanah]]>;
<![CDATA[Didit Enggariyanto]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 1 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v2i1.658
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh current ratio, total asset turnover, debt to equity ratio, debt ratio, net profit margin, pertumbuhan penjualan dan ukuran perusahaan terhadap return on asset pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2015. populasi dalam penelitian ini adalah seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011-2015. Sampel diambil menggunakan metode purposive sampling, sehingga di dapat 59 perusahaan sebagai sempel pada penelitian ini. Penelitian ini menggunakan metode analisis regresi panel data. Hasil penelitian ini menunjukkan bahwa current ratio tidak berpengaruh terhadap ROA. Total asset turnover, debt to equity ratio, debt ratio, net profit margin, pertumbuhan penjualan dan ukuran perusahaan berpengaruh terhadap ROA. Penelitian selanjutnya disarankan untuk menambah variabel independen dan variabel moderting untuk melihat faktor-faktor lain yang dapat mempengaruhi ROA.]]>
<![CDATA[PENGARUH KEPEMIMPINAN, MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN ]]>
<![CDATA[Yulinda Tarigan]]>;
<![CDATA[Rozzyana Rozzyana]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 1 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v2i1.659
<![CDATA[Penelitian ini untuk mengetahui pengaruh kepemimpinan, motivasi, dan lingkungan kerja terhadap kinerja karyawan. Penelitian ini menggunakan jenis data penelitian dengan pendekatan kuantitatif dengan analisis data yaitu regresi berganda. Objek penelitian merupakan karyawan yang bekerja di perusahaan oil and gas yang ada di Batu Ampar dengan 170 sampel responden. Hasil yang diperoleh variabel kepemimpinan dan motivasi berpengaruh positif (signifikan) terhadap kinerja karyawan, sedangkan variabel lingkungan kerja tidak memiliki pengaruh terhadap kinerja karyawan. Penelitian selanjutnya diharapkan memilih sampel penelitian tidak hanya perusahaan oli and gas yang terdapat di Batu Ampar saja, akan tetapi seluruh perusahaan yang ada di Batam dan dapat menambah variabel yang lebih mempengaruhi kinerja karyawan disuatu perusahaan. Manfaat penelitian ini untuk penelitian yaitu dapat digunakan sebagai bahan referensi ataupun perbandingan bagi penelitian selanjutnya serta menambah wawasan dan pengetahuan mengenai pengaruh kepemimpinan, motivasi dan lingkungan kerja serta dampaknya terhadap kinerja karyawan.]]>
<![CDATA[IMPACT OF INFORMATION TECHNOLOGY INVESTMENT TO FINANCIAL PERFORMANCE ON BANKING SECTOR ]]>
<![CDATA[Hendra Gunawan]]>;
<![CDATA[Serlyna Serlyna]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 1 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v2i1.700
<![CDATA[This study examines the impact of technology on the performance of financial investment in banking companies listed in Indonesia Stock Exchange to prove its influence on the development of the banking company's financial performance. The data used in this research is secondary data uses financial statements that have been audited. Data analysis technique used is simple regression analysis. Results showed that between investments in information technology affect the company's financial performance. The results of this study illustrate that the company's financial performance would be if the investment in information technology in the company are used effectively and efficiently. This research is important for companies and organizations, in order to better the use or utilization of information technology in the enterprise. The company is only limited to the banking companies listed in Indonesia Stock Exchange, then further research is recommended to add criteria and indicator others that have not been addressed in this study, in addition to subsequent authors can also extend the sample population to another company with a different field such as manufacturing companies.]]>
<![CDATA[PENGARUH PERPUTARAN MODAL KERJA DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2009-2013 ]]>
<![CDATA[Eticha Desliana]]>;
<![CDATA[Adi Irawan]]>
<![CDATA[ JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 2 No 1 (2018): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING ]]>
Publisher : <![CDATA[Pusat P2M Politeknik Negeri Batam ]]>
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DOI: 10.30871/jama.v2i1.717
<![CDATA[Penelitian ini menjelaskan hubungan perputaran modal kerja dan perputaran persediaan terhadap tingkat profitabilitas perusahaan property dan real estate serta seberapa besar pengaruh dari perputaran modal kerja dan perputaran persediaan terhadap profitabilitas perusahaan tersebut. Tujuan penelitian ini adalah untuk mengetahui pengaruh hubungan antara perputaran modal kerja dan perputaran persediaan terhadap profitabilitas (ROI) perusahaan. Teknik pengambilan sampelnya menggunakan metode purposive sampling. Analisis data menggunakan regresi linear sederhana. Penelitian ini diuji dengan uji analisis regresi sederhana, uji t-test, dan uji koefisien determinasi. Jenis data yang digunakan dalam penelitian ini yaitu data sekunder dengan menggunakan laporan keuangan di Bursa Efek Indonesia dari 47 sampel perusahaan property dan real estate periode 2009 sampai 2013. Dari hasil penelitian dan pembahasan ini dapat disimpulkan bahwa manajemen modal kerja dengan indikator perputaran modal kerja berpengaruh negatif terhadap profitabilitas sedangkan indikator perputaran persediaan berpengaruh positif terhadap profitabilitas perusahaan property dan real estate periode 2009-2013.]]>
