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Accounting and Management Journal
Published by Universitas Nahdlatul Ulama Surabaya
ISSN : 25799609     EISSN : 24799614     DOI : https://doi.org/10.33086/amj
Core Subject : Science,
Decision Sciences, Operations Research & Management
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 151 Documents
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Social Media Marketing: Social Media Content, Brand Image, Brand Awareness, and Purchase Intention CHUSNAINI, AZMIL CHUSNAINI; RASYID, REIZANO AMRI
JURNAL AKUNTANSI DAN MANAJEMEN Vol 6 No 2 (2022): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v6i2.3028

Abstract

Mengingat saat ini UMKM yang sudah memasukin ekosistem digital hanya sebanyak 9,2 juta UMKM. Maka dari itu keutamaan penelitian ini yaitu untuk memberikan edukasi kepada pelaku usaha tentang pentingnya menggunakan sosial media marketing untuk mengembangkan bisnisnya dan mencapai target bisnisnya. Dari urgensi permasalahan serta kebaruan kajian dalam penelitian ini, maka penelitian ini berfokus pada pengaruh sosial media marketing marketing terhadap niat pembelian produk. Penelitian ini diharapkan dapat menghasilkan landasan kegiatan bisnis bagi para pelaku usaha untuk dapat memahami pentingnya penggunaan sosial media sebagai tempat pemasaran digital dan memperkenalkan brand. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan kuesioner yang disebarkan kepada 150 responden. Hasil penelitian menjelaskan bahwa sosial media marketing, social media conten, brand image dan brand awareness memiliki pengaruh positif dan signifikan terhadap niat pembelian.
Analisis Pengaruh Rasio Likuiditas dan Rasio Solvabilitas terhadap Kinerja Keuangan PT Unilever Tbk Periode 2012–2021 Asri Nurlaeni
JURNAL AKUNTANSI DAN MANAJEMEN Vol 6 No 2 (2022): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v6i2.3033

Abstract

The purpose of this study is to examine the financial performance of PT Unilever Indonesia Tbk during the period 2012 to 2021 based on financial ratio analysis, particularly liquidity and solvency ratios. It also aims to describe the liquidity and solvency ratios of PT Unilever Indonesia Tbk. The analytical techniques used in this study include Liquidity Ratios (current ratio and quick ratio), Solvency Ratio (debt to asset ratio), and Financial Performance (gross profit margin). The study uses data from the past ten years (2012–2021) collected through a non-probability sampling method with purposive sampling and documentation techniques using secondary data. The statistical method applied to test the hypotheses is multiple linear regression analysis with classical assumption testing. The results of this study show that, based on simultaneous testing (F-test), the three variables; Current Ratio (X1), Quick Ratio (X2), and Debt to Asset Ratio (X3); have a significant effect on Gross Profit Margin (Y), which represents the financial performance of PT Unilever Indonesia Tbk for the 2012–2021 period.
Pengaruh Manajemen Laba terhadap Kinerja Keuangan dengan Pengungkapan CSR sebagai Variabel Moderasi pada Perusahaan Pemenang Annual Report Award Tahun 2018–2020 Rosmawati
JURNAL AKUNTANSI DAN MANAJEMEN Vol 6 No 2 (2022): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v6i2.3199

Abstract

Setiap kompetisi tidak menutup kemungkinan adanya praktik memanipulasi data yang dilakukan manajer (manajemen laba). Maka perlunya suatu penelitian untuk mengetahui dampak manajemen laba dan Corporate Social Responsibility terhadap kinerja perusahaan tersebut. Tujuan Penelitian ini adalah untuk mengukur pengaruh variabel independen (bebas), dependen (terikat), dan dimoderasi yang dilakukan dalam pengujian menggunakan program SPSS for Windows 20. Hasil regresi yang diperoleh pada  model pertama memperoleh signifikansi sebesar 0,125 (tidak signifikan) sedangkan pengungkapan CSR memperoleh tingkat signifikansi 0,002 (signifkan) dan untuk model ke tiga variabel interaksi (DAC*csri) menunjukan nilai signifikansi 0,743 artinya tidak signifikan. Hasil ini menunjukan bahwa variabel terukur dalam hal ini variabel pengungkapan CSR tidak dapat memoderasi pengaruh variabel manajemen laba melainkan dapat diberlakukan sebagai variabel predictor (independen).
Pengaruh Struktur Kepemilikan terhadap Nilai Perusahaan dengan Kebijakan Dividen sebagai Variabel Intervening pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Tahun 2016–2020 -, Indri Ayu Lestari
JURNAL AKUNTANSI DAN MANAJEMEN Vol 6 No 2 (2022): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v6i2.3217

Abstract

Penelitian ini bertujuan untuk mengetahui apakah ada Pengaruh Struktur Kepemilikan (dengan proksi Kepemilikan Institusional Asing dan Kepemilikan Institusional Domestik) Terhadap Nilai Perusahaan dengan Kebijakan Dividen Sebagai Variabel Intervening. Pemilihan sampel menggunakan metode purposive sampling. Sampel dalam penelitian ini adalah semua perusahaan yang terdaftar di Bursa Efek Indonesia tahun 2016-2020 yang berjumlah 25 perusahaan atau 125 data observasi. Teknik analisis yang digunakan dalam penelitian ini adalah path analysis (analisis jalur) dan regresi berganda. Hasil penelitian ini menunjukkan bahwa Kepemilikan Institusional Asing, Kepemilikan Institusional Domestik, dan Kebijakan Dividen berpengaruh positif dan signifikan terhadap Nilai Perusahaan. Kepemilikan Institusional Asing berpengaruh negatif dan signifikan terhadap Kebijakan Dividen. Kepemilikan Institusional Domestik tidak berpengaruh terhadap Kebijakan Dividen. Kebijakan Dividen sebagai variabel intervening tidak mampu memediasi Kepemilikan Institusional Asing terhadap Nilai Perusahaan. Kebijakan Dividen sebagai variabel intervening tidak mampu memediasi Kepemilikan Institusional Domestik terhadap Nilai Perusahaan.
Pengaruh Green Innovation terhadap Firm Value dengan Environmental Management Accounting sebagai Variabel Intervening Roza Mulyadi; Maulana, Rizki
JURNAL AKUNTANSI DAN MANAJEMEN Vol 6 No 2 (2022): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v6i2.3325

Abstract

This study aims to analyze the effect of Green Innovation (GI) on Firm Value (FV) with Environmental Management Accounting (EMA) serving as an intervening variable. The population of this study includes manufacturing and primary sector companies listed on the Indonesia Stock Exchange during the period 2014–2019. Using the purposive sampling method, 30 companies that met the research criteria were selected as samples. Secondary data were obtained from the official website of the Indonesia Stock Exchange. The analytical method used in this study is multiple linear regression analysis, processed with IBM SPSS 22. The results show that Green Innovation has a positive effect on Environmental Management Accounting, as indicated by a significance value of 0.000, which is below the 0.05 level. However, Green Innovation does not have a positive effect on Firm Value, with a significance value of 0.711, which is above the 0.05 level. In contrast, Environmental Management Accounting has a positive effect on Firm Value, with a significance value (ρ-value) of 0.000, which is below 0.05. Furthermore, Environmental Management Accounting mediates the relationship between Green Innovation and Firm Value, as evidenced by a significance value (ρ-value) of 0.000, indicating a significant indirect effect.
ThreeCle Model: Penerapan Kepemimpinan di PrimeBiz Hotel Surabaya Anshori, Mohamad Yusak
JURNAL AKUNTANSI DAN MANAJEMEN Vol 6 No 2 (2022): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v6i2.3560

Abstract

Primebiz Hotel Surabaya (PBS) is service company (hotel) which its service quality is determined by its human resources. The quality of its human resource much be influenced by hotel leader. Leadership has an important role in the company since leadership will influence the management style, corporate culture, working environment, and values of the company. To resolve human resources management problems, it uses threecle (three circle) model. This model was shaped from the practical management that has been implemented at Primebiz Hotel Surabaya (PBS).  In this study, various leadership models are elaborated and discussed at the PBS. The result of the implementation of this model much support the hotel management in making decision and increasing the efficiency as well as the effectiveness in the hotel operation. Implementing this model, it means increasing wisdom and fairness in making decision, especially related with the human resources issues.
Investigating Banking Profitability: Evidence from Commercial Banks in Emerging Country Irhamni, Firly
JURNAL AKUNTANSI DAN MANAJEMEN Vol 6 No 2 (2022): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v6i2.3572

Abstract

We empirically analyse the determinants of commercial banking profitability in Indonesia for the period 2014-2018. We contribute to the growing literature in practical ways, first we propose suggestion to the business of the commercial banking sector in Indonesia, especially in decision-making of financial condition, in order to maximize the performance of the company and shareholders, so that the banking company's shares can continue to survive and have large returns. Also, it is expected to provide insight and knowledge about the extent to which the relationship between the banking sound’s level variable and its Profitability. The sample in this study amounted to 17 banking companies. This study uses purposive sampling method and we apply multiple linear regression approach with SPSS. We found that credit portfolio quality has a negative and significant effect on profitability, bank solvency has a positive and significant effect on profitability, interest level has a positive and insignificant effect on profitability. Efficiency ratio has a negative and insignificant effect on profitability, and liquidity has a positive and insignificant effect on profitability.   Keywords: bank profitability, emerging economy, credit quality, solvency, interest margin, efficiency
Pengaruh Orientasi Pasar, Orientasi Pembelajaran, dan Orientasi Kewirausahaan terhadap Kinerja Pemasaran Muhammad fiqron julio
JURNAL AKUNTANSI DAN MANAJEMEN Vol 7 No 1 (2023): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v7i1.3155

Abstract

The development of MSMEs in the city of Padang has experienced a relatively highincrease over the past 2 years, even though it was hit by Covid-19 and it is different from otherregions which generally have experienced a decline. This study aims to analyze the effect of marketorientation, learning orientation and entrepreneurial orientation on marketing performance inserving culinary MSMEs in Padang City. This study used purposive sampling for the samplingtechnique. The data were processed using SPSS version 27. The results of the study found thatmarket orientation, learning orientation and entrepreneurial orientation had a positive effect onmarketing performance. Specifically, entrepreneurial orientation has the most dominant influence,followed by learning orientation and market orientation
Pengaruh Kebijakan Dividen dan Risiko Bisnis terhadap Struktur Modal pada Perusahaan Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia pada Periode 2015–2019 Hasan, Putri Juliyanti
JURNAL AKUNTANSI DAN MANAJEMEN Vol 7 No 1 (2023): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v7i1.3216

Abstract

The research aims to determine and analyze the effect of dividend policy and business risk on capital structure in property and real estate companies. The sampling technique used is purposive sampling. The population in this research amounted to 65 companies and based on the sampling technique in the annual financial statements of property and real estate companies for the 20152019 period there were 15 samples or 75 observed data. The analysis used in this research is Multiple Linear Regression Analysis. The results of this research indicate that the dividend policy has a positive and significant effect on capital structure and business risk has no effect on capital structure.
Knowledge Broker sebagai Mediasi: Merancang Perilaku Inovasi dalam Mendukung Transformasi Digital pada UKM di Sidoarjo Larassaty, Ayu Lucy
JURNAL AKUNTANSI DAN MANAJEMEN Vol 7 No 1 (2023): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v7i1.3643

Abstract

Small and Medium Enterprises (SMEs) have an important role for the economy of a country in order to increase productivity, competition and be able to open up business opportunities and create job opportunities. The phenomenon that occurs in the UKM environment in Sidoarjo is that UKM actors only focus more on tangible assets so they pay less attention to intangible assets. The purpose of this study is to find out the role and implementation of knowledge brokers to design innovative behavior in supporting digital transformation for SMEs in Sidoarjo. The research method uses the Field Research approach using qualitative research types. The data collection technique uses triangulation which consists of documentation, interviews, observation and surveys as well as recording archives. The results of the study explain the implementation of knowledge brokers to design innovative behavior in supporting digital transformation in SMEs in Sidoarjo, which is still  limited to Knowledge sharing where knowledge brokers are structured and designed as a bridge in providing information and consulting carried out by universities and organizational partners only in training activities and accompaniment. The role of knowledge brokers is very important in implementing strategies in utilizing company-owned resources to encourage digital transformation in SMEs, which can utilize digital technology to mediate interactions between stakeholders and SMEs who need capital in their businesses. expand business with investors who will invest to get a return on investment. This interaction increases digital literacy for SMEs and enhances the process of sharing and disseminating knowledge between organizations.

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