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Hidayatul Khusnah
Contact Email
hidayatul.khusnah@unusa.ac.id
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hidayatul.khusnah@unusa.ac.id
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Kota surabaya,
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INDONESIA
Accounting and Management Journal
ISSN : 25799609     EISSN : 24799614     DOI : https://doi.org/10.33086/amj
Core Subject : Science,
Accounting and Management Journal is a scientific peer-reviewed journal published by Faculty of Economics and Business, Universitas Nahdlatul Ulama Surabaya, Indonesia. Since Established in 2017, AMJ is intended Provide a medium for dissemination of original and quality research on various topic in Accounting and management. The Journal calls for articles reporting the research result on accounting and management to be published two times a year (July and December).
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Articles 6 Documents
Search results for , issue "Vol 1 No 1 (2017): Accounting and Management Journal" : 6 Documents clear
PENGARUH PEMBIAYAAN MURABAHAH, ISTISHNA, MUDHARABAH, DAN MUSYARAKAH TERHADAP PROFITABILITAS (STUDI PADA BANK SYARIAH DI INDONESIA PERIODE MARET 2015 – AGUSTUS 2016) Sari, Dewi Wulan; Anshori, Mohamad Yusak
JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 1 (2017): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v1i1.68

Abstract

This thesis aims to determine how much influence policy-contract agreement the Islamic bank financing (murabahah, istishna, mudharabah, and musyarakah) against the profitability of Islamic banks. Profitability used in this thesis is the Bukopin Syariah, BRI Syariah, BSM, and Muamalat Indonesia Bank. The data in this paper uses secondary data, monthly financial statements (balance sheet and income statement) in the period March 2015-August 2016. The financial statement has been taken from the publication of the report issues by the website of each bank. Mechanical of data management using multiple linear, regression, and test the classical assumption of normality test, multikoloniaritas, heteroksidasitas, and autokorolation, while proving the hypothesis of determination R2, F statistical test, and the test T statistic.
EVALUASI VALUE PROPOSITION PADA USAHA KECIL PARANI CAR WASH Anarta Pratama, Rinanda Bagus; Liliani, Liliani
JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 1 (2017): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v1i1.69

Abstract

This study aimed to evaluate the Value Proposition in Parani Car Wash, a home-call car cleaning startup business. The Value Proposition is viewed as part of Osterwalder’s Business Model Canvas and the SWOT approach is used to describe and explain the current Value Proposition of Parani Car Wash. This research uses qualitative approach with descriptive analysis. Data collection method in this study is using semi-structured interview technique. There are 9 informants interviewed, consisting of two customers of the company, two of the owners of similar companies, an expert, and four managers of the company. The results of SWOT approach indicates the strength of the Value Proposition is aligned with the needs of customers, while the weakness is related to network. Opportunities are available regarding expansion of operational areas and service variants, but there are threats related to competition.
ANALISIS ALTMAN Z-SCORE, GROVER SCORE, SPRINGATE, DAN ZMIJEWSKI SEBAGAI SIGNALING FINANCIAL DISTRESS (Studi Empiris Industri Barang-Barang Konsumsi di Indonesia) Primasari, Niken Savitri
JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 1 (2017): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v1i1.70

Abstract

This study purpose to determine whether there are differences among Altman model, Springate model and Zmijewski model to predict financial distress, and to find out which the Financial Distress prediction model has the most excellent implementation in Indonesia manufacture industry. Comparison of those six models were made by analyzing the accuracy of each model, by using the real condition of a company’s net income. The data used in the form of annual financial statements published by the company on the Indonesia Stock Exchange website. The sample in this study consisted of 116 financial data from 29 companies in Consumer Goods Industry. All companies are listed in Indonesia Stock Exchange Market at period 2012 - 2015. The company does not conclude yet, whether there is a prediction model that best suit the measurement. This cause by: (1) every model have its own superiority and weakness, (2) the company sample characteristic differences (company sector, company size) also influence the choice of prediction model being used, (3) the company financial ratio as independent variable used in bankruptcy prediction. Since the financial statements are reflecting the company’s financial ability of the signaling, the researchers limited the industry with the highest value of EPS and PER. This is done to avoid confounders in the proof of the accuracy of the model, Springate model, Ohlson model and Zmijewski model to predict financial distress. The data obtained from the Annual Financial Statements, IDX Fact Book and the Indonesian Capital Market Directory. In this study will be used t test, additional testing is done to see the feasibility of the model by observing the F test results and test the coefficient of determination (R2), R2 value used to examine differences among Altman, Grover, Springate and Zmijewski models in predicting financial distress. The analytical tool used is the One Way ANOVA with level of significance 5 %. The results from this research showed that any prediction model used in this study can be used to predict Financial Distress, particularly the Altman Z-Scores, which have the greater R2 analysis. Only Grover G-Score models have insignificant value t test and F-test is greater than the probability cannot be used to predict corporate Financial Distress. The results also showed that the most accurate model is the model Altman Z-Score. At the end of the study was to try predict 29 firms sample used listed on the Stock Exchange with Altman model. Predicted results showed that five companies are expected to experience Financial Distress in the future.
ANALISIS MANAJEMEN KINERJA GURU (Studi Kasus Madrasah Aliyah Al Ayyubi di Sidoarjo) Putri, Rizki Amalia
JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 1 (2017): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v1i1.71

Abstract

Analysis of Performance Management Teacher Madrasah Aliyah Al Ayyubi In Sidoarjo Madrasah Aliyah Al Ayyubi is a private institution located in Sidoarjo East Java. Since 2011 until now, the problem arises that there are indications of not achieving satisfactory performance. This research uses a qualitative approach, which is trying to get as complete information as possible about the performance management of teachers at Madrasah Aliyah Al Ayyubi. Qualitative techniques are used as an approach in this study, because this technique is to understand rational reality as subjective reality especially madrasah citizens to formulate more concrete about teacher performance management. The result is that the existing performance management system in Madrasah Aliyah Al Ayyubi is said to be running almost 60%, in the planning phase Madrasah Aliyah Al Ayyubi has a work program that has been aligned as needed with vision, mission, target and madrasah strategy. However, in its implementation, out of 2 training models defined in the work program, monthly training that includes computer courses and case studies, many of the less participating senior teachers are different from junior teachers who welcome the effort. Another disadvantage of the performance management system in Madrasah Aliyah Al Ayyubi lies in performance evaluation, there is no formal and formal assessment format by Madrasah Aliyah Al Ayyubi and still uses the method of personal discussions and hearings, although previously held daily observations, Weekly and monthly performance of teachers in terms of discipline and teacher competence.
EDUPRENEURSHIP SEBAGAI STRATEGI DAYA SAING USAHA MIKRO, KECIL, DAN MENENGAH DI JAWA TIMUR MENGHADAPI MEA Wahyudi, Alexander
JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 1 (2017): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v1i1.72

Abstract

Education is the answer to disseminate entrepreneurial spirit and skills to the perpetrators of Micro, Small and Medium Enterprises (SME’s) in East Java. So education entrepreneurship education program that introduces the concepts of entrepreneurship which is equipped with a variety of sample application called edupreneurship will empower SMEs in East Java. At present, as many as 6.8 million SMEs spread across 38 districts/cities in East Java are still many obstacles. Among others, human resources (HR), business management, product quality, access capital, market access, business network, as well as in the field of competitiveness. For eliminating the constraints of the SMEs in East Java accompanied by the cooperative that currently as many as 30 754 units with a value-added contribution of 54.48 per cent in Gross Domestic Product per year in East Java. Through this background, the authors wanted to examine entrepreneurial leadership of the SMEs in East Java and then create strategies and programs that will be delivered edupreneurship. This study uses a qualitative method with secondary data as a research tool. This study shows that the entrepreneurship module to be delivered need to be tailored to the needs of SMEs and implemented in a sustainable manner.
PENGARUH KUALITAS LAYANAN (SERVICE QUALITY) TERHADAP LOYALITAS MELALUI KEPUASAN PADA MAHASISWA UNIVERSITAS NU SURABAYA Verriana, Rusdyana Intan; Anshori, Mohamad Yusak
JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 1 (2017): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v1i1.73

Abstract

The aim of this research to examine are there impact of service quality to loyalty with satisfaction as intervening variable to students in Nahdlatul Ulama University of Surabaya. Population in this research are students in Nahdlatul Ulama University of Surabaya total of the sample are 368 from 4.536 students. This research are quantitative method with spread 368 questionnaires. The technique analyze of this research use SEM – PLS (partial least square) software. Free variable of this research is service quality (X), intervening variable is satisfaction (Z) and bunch variable is student’s loyalty (Y). The result of this research shown that service quality (X) have positive impact and significant to students loyalty (Y) have positive impact and significant with path coefficient 0,67 with p – value < 0,001 (significant on 1%). While service quality (X) have positive impact and significant to students loyalty through satisfaction variable (Z) shown positive impact and significant with path coefficient 0,47 with p - value < 0,001 ( significant on 1%).

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