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INDONESIA
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Published by Politeknik Negeri Batam
ISSN : 25489917     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 242 Documents
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State-Owned Or State-Owed? Evaluating Indonesia'S Divestment Returns From Pt Vale Indonesia Tbk Daulay, Anggi Anugerah; Qadri, Resi Ariyasa
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 2 (2024): 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.v8i2.8491

Abstract

This study endeavors to predict and elucidate the prospective returns on governmental investments in the divestment shares of PT Vale Indonesia Tbk. Financial data were collated through the documentation technique, leveraging annual reports from the company. The financial information was subsequently analyzed employing a quantitative methodology"” specifically, the discounted cash flow model"”to ascertain the intrinsic value of the firm. The findings indicate that the intrinsic value of PT Vale Indonesia Tbk. surpasses its market price on the stock exchange, suggesting that the investment by the Indonesian government is poised to yield capital gains. However, the potential for dividend earnings appears limited due to the company's inconsistent history of dividend distribution. This research contributes to the enhancement of governmental investment strategies in divestment shares and provide valuation recommendations for PT Mineral Industri Indonesia, which has been designated by the Government of Indonesia to acquire shares in PT Vale Indonesia Tbk.
PENGARUH BRAND CREDIBILITY BRAND IMAGE & BRAND HERITAGE PADA PURCHASE INTENTION STUDI MEREK MINUMAN ULTRA MILK Renaldy, Muhammad Ryan; Apriyana, Nurliya
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 2 (2024): 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.v8i2.8533

Abstract

Penelitian ini bertujuan untuk fokus mengukur pengaruh Brand Credibility, Brand Image, dan Brand Heritage pada Purchase Intention studi merek minuman Ultra Milk. Penelitian ini menggunakan metode kuantitatif, dengan responden berasal dari mahasiswa, karyawan swasta, wiraswasta, Ibu Rumah Tangga, tenaga freelance, dengan total jumlah responden sebanyak 112 orang. Rata-rata usia mulai dari 15 sampai dengan 45 tahun. Penelitian ini dilakukan mulai dari bulan Juli 2024 sampai dengan Agustus 2024. Pengolahan uji statistik menggunakan program smart PLS versi 1.0.8 dengan pengolahan data partial least squares sebagai teknik analisis. Para responden akan mengisi Google form untuk mengisi data kuesioner yang telah dibuat untuk penelitian ini. Hasil penelitian ditemukan bahwa, Kredibilitas Merek (X1) mempengaruhi positif dan signifikan pada Niat Membeli(Y), Citra Merek (X2) mempengaruhi positif dan signifikan pada Niat Membeli (Y), dan serta Warisan Merek (X3) mempengaruhi positif dan signifikan pada Niat Membeli (Y). Dengan ini, hasil dari penelitian ini menjelaskan bahwa kredibilitas merek, Citra Merek dan Warisan Merek akan mempunyai pengaruh signifikan atas niat membeli konsumen pada merek Ultra Milk. Dengan hal ini penelitian ini merekomendasikan Ultra Milk untuk bisa meningkatkan Kredibilitas mereknya untuk bisa mengoptimalkan dari bagian yang telah mendukung kredibilitas Ultra Milk seperti kualitas produknya. Lalu Mengoptimalkan Citra Merek sebagai persepsi konsumen. Dan pada warisan merek Ultra Milk yang menggunakan sudut pandang dari merek untuk bisa terhubung melalui konsumen yang telah loyal kepada Ultra Milk.
MILENIAL DAN UANG : APA YANG MEMPENGARUHI KEUANGAN MEREKA? APA YANG MEMPENGARUHI KEUANGAN MEREKA? wargadalam, winanda wahana; Wardani, Dian Puspa
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 2 (2024): 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.v8i2.8601

Abstract

The proposed research is based on the theory of planned behavior and social learning theory which aims to examine the effect of financial knowledge, financial attitudes, self-control, and lifestyle on financial management behavior in the millennial generation in Batam City. This research is a quantitative descriptive research and the instrument used is by using a questionnaire via google form. The population in this study were active students at the Batam State Polytechnic majoring in Business Management, Accounting and Managerial Accounting study programs, for the 2018/2019 class of employees and regular classes. Students were chosen as the population in this study because students are represented as millennials, which is the age at which they are given the power to manage their own finances. So that requires them to start being independent in managing finances and start making responsible decisions. Samples were obtained using the Slovin formula as many as 133 student samples. Then the data obtained was processed using IBM SPSS 25 software. The analytical tools used were validity and reliability tests, classical assumption tests, multiple linear regression and hypothesis testing in the form of t-test, f-test and coefficient of determination. The results of this study indicate that the variables of financial knowledge, financial attitudes, self-control, and lifestyle have a positive and significant effect on financial management behavior.
DAMPAK PENGEMBANGAN KETERAMPILAN KEWIRAUSAHAAN TERHADAP PRAKTIK WIRAUSAHA PADA MAHASISWA AKUNTANSI MANAJERIAL DI POLITEKNIK NEGERI BATAM Abdullah, Riki Yusup; Lawita, Nadia Fathurrahmi
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 2 (2024): 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.v8i2.8617

Abstract

This study aims to determine the impact of entrepreneurship education on attitudes, perceived behavioral control, intentions, and entrepreneurial behavior of Managerial Accounting students at Batam State Polytechnic. This study uses the Planned Behavior theory and a quantitative approach with a questionnaire as a data collection instrument. The results showed that participation in entrepreneurship education has a significant effect on perceived behavioral control and entrepreneurial behavior, but not on entrepreneurial career attitudes and student intentions. In addition, perceived behavioral control mediates the effect of entrepreneurship education on intentions, and student intentions mediate the effect of entrepreneurship education on entrepreneurial behavior.
Maximizing Returns: Bagaimana Investor Dapat Memanfaatkan Informasi Tentang Kebijakan Dividen Dan Profitabilitas Perusahaan ? Bagaimana Investor Dapat Memanfaatkan Informasi Tentang Kebijakan Dividen Dan Profitabilitas Perusahaan Wargadalam, Winanda Wahana
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 2 (2024): 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.v8i2.8628

Abstract

This study focuses on investors' decisions in managing their investments, particularly in the financial sector. The study emphasizes the importance of a company's financial performance and the need for companies to be proactive in achieving business goals. The study also emphasizes the importance of a strong relationship between a company's financial performance and profitability. The agency theory refers to the relationship between agents and principals, in which agents make decisions based on the company's resources. This can lead to conflicts of interest, such as agency problems. Dividend payout ratio (DPR) is a measure of the company's return on assets (ROA) and return on equity (ROE). This study uses a quantitative research method to analyze and interpret data from various financial indicators, including dividend payout ratio, return on asset, return on equity, total asset turnover, and Tobin's Q. The study also uses the linear regression method to analyze the simultaneous and parsial effects of the company's financial performance. The results provide valuable insights into the company's performance and potential areas for improvement. In conclusion, the study provides valuable insights into the performance of companies in the ASEAN region.
EVALUATION OF BANK NAGARI'S FINANCIAL HEALTH: RISK-BASED BANK RATING (RBBR) ANALYSIS DURING THE 2020-2023 PERIOD Hia, Yulia; Komalasari, Sanda Patrisia
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 2 (2024): 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.v8i2.8663

Abstract

This research aims to evaluate the health level of Bank Nagari using the Risk-Based Bank Rating (RBBR) method during the 2020-2023 period. The RBBR method evaluates bank performance based on four main components: Risk Profile, Good Corporate Governance (GCG), Earnings, and Capital (RGEC). This research uses a quantitative descriptive method by collecting data from the annual financial reports and GCG reports of Bank Nagari for the last four years. This analysis includes measuring various risk indicators such as credit risk, market risk and liquidity risk, as well as evaluating financial performance based on profitability and capital adequacy. The research results show that Bank Nagari's overall health level is very healthy. In 2020, Bank Nagari obtained a composite score of 86%, increasing to 90% in 2021 and returning to stability at 86% in 2022 and 2023. Factors such as Return on Assets (ROA) and Capital Adequacy Ratio (CAR) show consistent improvement, reflecting solid financial performance and good risk management. This research concludes that effective risk management and good GCG practices have contributed to the stability and health of Bank Nagari during the analyzed period.
FINTECH LENDING AND IMPULSIVE BEHAVIOR: HOW GREAT IS THE POTENTIAL AND INTENTION TO COMMIT ACCOUNTING FRAUD? Jallow, Ousman; Ginting, Rafles; Lusy, Lusy; Setiawan, Ricky Yunisar
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 8 No. 2 (2024): 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.v8i2.8724

Abstract

This research aims to prove the meaning of impulsive behavior and the use of paylaters in digital transactions which can trigger intentions to commit accounting fraud in companies. This research was conducted using qualitative methods with a phenomenological approach which aims to interpret and explain the experiences a person experiences in life. In this research, researchers selected company employees in the finance department who are vulnerable to committing fraud or have great potential to commit fraud and have the following criteria: (1) Have a minimum of 5 years of work experience, (2) Informants have carried out transaction activities using financial technology specifically. using paylater. Based on the results of the research conducted, it can be concluded that there are several potential frauds committed by company employees, specifically the finance department, which include: (a) Note manipulation, (b) Asset embezzlement (c). Cash Embezzlement. Apart from that, the use of paylater can have positive and negative impacts, the positive impact can make it easier to fulfill needs or desires without having to wait a long time or the availability of sufficient money to be able to meet these needs, while from the negative side it can be seen from the intention of fraud that will arise for employees. Companies that are research informants, when they use paylaters, must think about how to pay the debt and the possibility of committing fraud by looking at the potential for fraud that arises at the work location where they are placed.
A STUDY OF ENTERPRISE VALUE IN INDONESIAN MANUFACTURING FIRMS: EVIDENCE FROM IDX-LISTED COMPANIES Yanthi, Winda Dwi; Oktarici, Eddo nanda
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): 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.v9i1.8723

Abstract

The research study examined the influence debt policy, profitability, company performance, and investment decisions on the value of enterprises within the manufacturing sectors which listed on the Indonesia Stock Exchange (IDX) from 2018 into 2022. We included 15 companies in the sample and conducted the analysis using multiple linear regression with SPSS 25. The findings indicated that the debt policy (DER) had a significant negative impact on firm value, evidenced by a t count of -3.178 and a significance level of 0.002. The impact of profitability (ROE) on firm value is notably positive, as evidenced by a t amount of 9.110 and a significance level 0.000. The company performance, measured by ROA, had a significantly negative impact on enterprise value, evidenced by a t count of -0.3288 and a significance level 0.002. In the meantime, investment decisions (CAPBVA) do not significantly influence enterprise value, as indicated by a t count of 1.991 and a corresponding significance level. This study offers investors and company management a deeper understanding of the elements that contribute to firm value in the manufacturing industry.
FINANCIAL HEALTH ASSESSMENT OF PT. PLN (PERSERO) 2019-2022: TOWARDS FINANCIAL SUSTAINABILITY Vyonda, Regita; Komalasari, Sanda Patrisia
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): 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.v9i1.8769

Abstract

This research aims to measure the financial performance of PT. PLN (Persero) in 2019-2022 uses financial ratios in accordance with the regulations of the Ministry of State-owned enterprises (BUMN). The sample for this research is PT PLN (Persero) financial report for four years. The research method used is a case study with an analysis of liquidity, solvency, activity and profitability ratios. The analysis was carried out based on the Decree of the Minister of BUMN No. KEP-100/MBU/2002. The research results show that the liquidity ratio of PT. PLN (Persero) was 95.02%, 64.98%, 58.63% and 82.30%, respectively. The solvency ratio shows debt to assets of 41.37%, 40.85%, 39.15% and 39.48%. Profitability ratios show ROEs of 0.47%, 0.64%, 1.34% and 1.45%. Based on this analysis, PT. PLN (Persero) was categorized as "Less Healthy" during that period. In conclusion, despite some stable financial indicators, several aspects require further attention to ensure continued positive performance. Companies are advised to improve operational efficiency and debt management to strengthen their overall financial position.
PERAN KUALITAS AUDIT DALAM MEMODERASI PENGARUH PENGUNGKAPAN ESG TERHADAP NILAI PERUSAHAAN Butar-Butar, Dea Tiara Monalisa; Alisha Ainaya, Nur; Ramadana, Mariska
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol. 9 No. 1 (2025): 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.v9i1.9180

Abstract

This research seeks to analyze the role of audit quality in strengthening or weakening the impact of ESG disclosure on firm value (a case study of companies included in the ESG list on the Indonesia Stock Exchange (IDX) during the 2020-2022 period). The disclosures of environmental, social, and governance aspects are regarded as independent variables. Audit quality plays the role of a moderating variable. The dependent variable in this study is firm value. Agency theory and signaling theory underpin this research. The secondary data used in this study comes from the IDX, covering the years 2020 to 2022. The sample selection in this study was carried out through a targeted sampling approach, resulting in 102 observations. A moderated regression technique was applied to assess the hypotheses. The findings suggest that transparency in environmental, social, and governance aspects does substantially impact corporate value. Furthermore, audit quality as a moderating factor meaningfully affect the corporate valuation.

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