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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).
Arjuna Subject : -
Articles 151 Documents
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VUCA Era: The Role of Business and Knowledge Management System to Build Coastal Community Economic Resilience Pujianto, wahyu Eko; Novie, Muhafidhah; Larassaty, Ayu Lucy; Burhanudin, Muhammad
JURNAL AKUNTANSI DAN MANAJEMEN Vol 7 No 2 (2023): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v7i2.4760

Abstract

The challenge for society in the digital era is the emergence of Volatility, Uncertainty, Complexity, and Ambiguity, or VUCA, so sensitivity, adaptivity, and constructive understanding are needed for all elements in a country, especially society. This study aims to describe how efforts to build coastal community resilience in the VUCA era through the business sector and knowledge management. This research is qualitative with a grounded theory method with a Straussian approach. Research data were collected through indirect observation and interviews so that they could be analyzed through detailed narratives. Based on the research results, it is known that coastal communities can face the VUCA era through the development of the business sector, especially on a small and medium scale. Even so, efforts are needed to implement a knowledge management system so that every business actor in the coastal area can innovate and compete in the VUCA era. The existence of business activities accompanied by systematic knowledge management will improve coastal communities economic conditions sustainably, even in the VUCA era.
Analisis Pengaruh Risiko Kredit dan Risiko Operasional terhadap Profitabilitas Bank Umum BUMN yang Terdaftar di BEI untuk Periode 2021–2022 Dina, Dina Anggraeni Susesti; Mohammad Ghofirin
JURNAL AKUNTANSI DAN MANAJEMEN Vol 7 No 2 (2023): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v7i2.4818

Abstract

The global economy is still having an impact on the banking industry. Financial and monetary conditions this year are better than the previous year. Several domestic factors support the expansion of the banking industry. The aim of this research is to see the influence of credit risk and operational risk on profitability in state-owned commercial banks listed on the IDX for the 20212022 period. This research method is multiple linear regression, using tools in the form of SPSS software. The results of this research show that credit risk and operational risk simultaneously influence profitability for state-owned commercial banks registered on the IDX in the 2021-2022 period, partially using Return on Assets (ROA).
Pengaruh Earning per Share (EPS) dan Return on Equity (ROE) terhadap Harga Saham pada Sektor Perbankan BUMN yang Terdaftar di Bursa Efek Indonesia Periode 2016–2022 Indah, Sri
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 1 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i1.5093

Abstract

Good company value is very useful because it is able to attract investor interest in the company, showing the company's ability to generate profits and increase share prices so that it can support shareholder profitability. The aim of this research is to determine the effect of Earning Per Share (eps) and Return on Equity (roe) on share prices in the state-owned banking sector listed on the Indonesian stock exchange for the 2016-2022 period. The research carried out was research using quantitative methods. The research carried out by researchers relates to numbers and calculations will be carried out from the data that has been obtained by downloading financial reports on the official website of the Indonesian Stock Exchange (BEI) with an observation period from 2016 to 2022. The data collection technique used by researchers is a documentation technique. The data analysis technique in this research uses Descriptive Data Analysis, Multiple Linear Regression Test. The results of this research show that the Earning Per Share (EPS) variable partially has a positive effect on the stock price variable and has a significant effect on the stock price variable, while the Earning Per Share (EPS) and Return on Equity (ROE) variables simultaneously have an effect on the stock price variable.
Tax Policy Changes, Tax Revenue, Gross Domestic Product, and Budget Deficit: Evidence from Sri Lanka Anojan, Vickneswaran; Thanuja, Vickneshwaran
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 1 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i1.5327

Abstract

The main objective is to investigate the relationship between Tax Policy Changes (TPCs), Tax Revenue (TR), and Gross Domestic Product (GDP) in Sri Lanka. Moreover, the relationship between TR, GDP, and Budget Deficit (BD) is investigated in this study. This study covers data for the period 2001-2021. Results show no significant relationship between tax policy changes and tax revenue in Sri Lanka. However, tax policy changes are significantly associated with GDP. Importantly, tax revenue is significantly associated with the budget deficit, while GDP also plays a significant role in shaping the budget deficit. This study concludes that no significant relationship between tax policy changes and tax revenue, but tax revenue and gross domestic production are significantly associated with the budget deficit. Therefore, stakeholders, especially policymakers ought to prioritize developing effective and efficient tax policies to positively influence the tax revenue, potentially reducing the budget deficit, and better managing the budget deficit in the future.
Unlocking E-Banking Behavior: Unraveling the Impact of Perceived Threat and Anxiety on Coping Strategies in Kebumen District Mahardhika, Arya Samudra
JURNAL AKUNTANSI DAN MANAJEMEN Vol 7 No 2 (2023): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v7i2.5345

Abstract

The goal of this study was to empirically evaluate the association between perceived threat and anxiety on coping behaviors (protective action, seeking help, avoidance) of Kebumen district e-banking users. By disseminating surveys via a Google form, 121 study samples were acquired. Purposive sampling was utilized in this study, with the criteria of respondents obtained by e-banking. In this work, structural equation modeling is used to evaluate hypotheses using the WarpPLS version 7.0 program. The findings of hypothesis testing demonstrate that perceived threats and anxiety have an influence on coping behavior; however, there is no evidence that perceived threats lead to avoidance. According to the findings of this study, threats have no effect on respondents' usage of e-banking because it has become a daily requirement.
Analisis Beban Mental Karyawan Menggunakan NASA-TLX pada Rooms Division Prime Plaza Hotel Kualanamu Anshori, Mohamad Yusak; Meda Sulistyaningtyas, Febronia; Wahyuni, Khairi
JURNAL AKUNTANSI DAN MANAJEMEN Vol 7 No 2 (2023): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v7i2.5385

Abstract

This research aims to analyze the mental workload of Prime Plaza Hotel Kualanamuemployees and provide recommendations to management to overcome the decline in service qualitydue to workload. Data was taken from the Rooms Division which consists of the front officedepartment and housekeeping department with a total of 18 respondents from various levels ofpositions. The NASA-TLX method was used to process the data, and the results showed that theworkload in the Rooms Division was very high based on six indicators. This research aims tounderstand the level of mental workload on employees after the Covid-19 pandemic and provideinput to management for more effective workload distribution. The research results show the needfor additional training for supervisors and additional workforce in the Front Office area, such asreservations, drivers and security. Training is also needed for supervisors and staff in thehousekeeping area so that work becomes more efficient.
Analisis Persepsi Produk Tembakau Alternatif PT XYZ: Studi Perilaku Konsumen Perokok Dewasa di Indonesia Eling Anindita, Raden; Nadlifatin, Reny; Ratnasari, Vita
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 1 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i1.5429

Abstract

To face the challenges of changing business landscapes in the cigarette industry driven by regulations and shifting consumer behavior trends, PT XZY launched alternative tobacco product innovations. This research intends to analyze the understanding of adult smokers and the factors that influence their behavior in switching from conventional cigarettes to alternative tobacco products as new products where market characteristics have not yet been identified academically in Indonesia. The research was carried out using a qualitative approach through field observations, document analysis and in-depth interviews (phenomenology). Research identifies that in the product aspect, consumers appreciate the superiority of hygiene (free of smoke, ash and odor) and lower risk compared to conventional cigarettes (although not completely risk free) which is influenced by the nicotine extraction mechanism in tobacco by heating rather than burning. However, users still emphasize the different taste and experience compared to conventional cigarettes (especially kretek). Several main factors that influence the switch from conventional cigarettes to alternative products are emotional benefits (customer engagement), financial (price of devices and tobacco sticks), marketing campaigns (through WoM and media), human resources (product experts) and hygienic products. Then there are social environmental factors (family and community encouragement), availability (distribution) and the existence of official kiosks which are managed directly by the company (sales channels). Marketing strategy design needs to emphasize expanding customer advice or advocacy (positive conversations) and human aspects (human centric), including personalization of information, interaction and total immersion (omnichannel). Marketing should be oriented towards customer behavior aimed at humanizing the brand with human-like attributes with appropriate marketing metrics and the widest use of digital technology.
The Influence of Taxpayer Awareness and Taxation Socialization on Motor Vehicle Taxpayer Compliance in the City of Probolinggo Soetomo, Fernando Yorhans; Aisyaturrahmi
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 1 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i1.5602

Abstract

The aim of this research is to see the level of motor vehicle tax compliance in Probolinggo City. A good level of compliance can be achieved if taxpayers are aware of their tax obligations and the government carries out outreach to provide the latest information regarding taxation. This type of research is research using quantitative methods by distributing questionnaires. The population in this study were taxpayers registered with UPT SAMSAT Probolinggo City and the sample used in this study was 400 respondents. The results of this research indicate that taxpayers in Probolinggo City are aware of their tax responsibilities and want more comprehensive socialization so that it can influence taxpayers to better comply with applicable tax regulations.
Analisis Perbandingan Perhitungan Harga Pokok Penjualan Gremii dan Mizaplus terhadap Nilai Persediaan Agustiawan, Agustiawan; Julianti, Windi
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 1 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i1.5607

Abstract

The aim of this research is to analyze the comparison of methods for calculating the cost of goods sold for Gremmi and Mizaplus. This research is descriptive quantitative research. This research uses secondary data, namely financial reports. The analysis results show that the HPP calculation using the Average method is higher than the FIFO method. The results of a lower cost of goods sold using the FIFO method will result in high profits for the continuity of the company's operations
The Influence of Organizational Culture, Work Competence, and Career Development on Employee Productivity of PT Zona Karya Mendunia in Sukoharjo Fahmi, Shoahudin; Sundjoto; Rahayu, Sri
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 1 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i1.5611

Abstract

Employee productivity plays an important role in the company, in order to continue to increase, the human resources owned must have a good organizational culture, adequate competence, and continue to develop themselves to be highly competitive. This study examines the influence of organizational culture, work competence, and career development on the productivity of PT. Zona Karya Mendunia is worldwide both partially and simultaneously. The population in this study amounted to 55 people. Data collection techniques use questionnaire instruments that have been tested for validity, reliability, normality tests, multicollinearity tests, heteroscedasticity tests, and autocorrelation tests. The analysis tool used is multiple linear regression. Based on the results of the analysis showed that partially the organizational culture variable obtained a calculated t value of 5.241 greater than t table 2.007, so that H0 was rejected and H1 was accepted. The variable work competence obtained t count 1.113 smaller than t table 2.007. so H0 is accepted and H1 is rejected. The career development variable obtained a calculated t value of 1.093 smaller than t table 2.007, so that H0 was accepted and H1 was rejected. While in the simultaneous F test, the variables of organizational culture, work competence, and career development on employee productivity obtained a calculated F value of 56.296 and a significance value of 0.000 which turned out to be smaller than the degree of freedom used which was 0.05 (0.000 < 0.05), so that H0 was rejected and H1 was accepted. The conclusion of this study shows that organizational culture partially has a positive effect on employee productivity, while work competence and career development partially have no effect on the productivity of PT. Zona Karya Mendunia employees. Worldwide Work Zone in Sukoharjo. As for the results of research consisting of organizational culture, work competence, and career development together (simultaneously) have a significant effect on employee productivity at PT. Zona Karya Mendunia in Sukoharjo.

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