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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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Pengaruh Citra Merek, Kualitas Produk, dan Product Knowledge terhadap Repurchase Intention pada Gongso Kopi Ilham Hadzafi, Aldo; Arifin, Samsul
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.v8i1.6264

Abstract

This study was used to explore the influence of brand image, product quality, and product knowledge on repurchase intentions at Gongso Kopi. This research uses quantitative data in the form of numbers (numerics). This data was obtained from primary and secondary sources. Consumers who buy drinks and food at Gongso Kopi Jepara are the population in this research. Sample determination was carried out using the Purposive Sampling technique (samples were selected based on certain criteria). Data collection in this study was carried out by distributing questionnaires which were equipped with a Likert scale as a measuring tool. The data analysis technique uses a multiple regression analysis approach. Through the process of analyzing data, researchers found that the brand image variable had a positive and significant influence on repurchase intentions at Gongso Kopi. The product quality variable also has a positive and significant influence on repurchase intentions at Gongso Kopi. Apart from that, the product knowledge variable also has a positive and significant effect on repurchase intentions at Gongso Kopi.
Analisis Faktor Makro dan Mikroekonomi terhadap Harga Saham Perusahaan Perbankan Digital Panca Fatikhul Inami; Muttaqiin, Ninnasi
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.v8i1.6285

Abstract

This research aims to determine the influence of macro and micro economic factors on share price fluctuations in digital banking sector companies listed on the Indonesian Stock Exchange (BEI) during the 2020-2023 period. Share prices in this study are used as the dependent variable. Meanwhile, the independent variables used in this research are inflation, interest rates, exchange rates, GDP, broad money supply, EPS, PER, BVPS, ROA, ROE, company size, capital structure, and CR. The data management method used is multiple linear regression analysis. The findings show that simultaneously, the variables inflation, interest rates, exchange rates, GDP, broad money supply, EPS, PER, BVPS, ROA, ROE, company size, capital structure and CR significantly affect stock prices. The variables interest rate, broad money supply, PER, BVPS, and CR partially have a significant effect on stock prices. Meanwhile, the variables inflation, exchange rate, GDP, EPS, ROA, ROE, company size and capital structure partially do not have a significant effect on stock prices.
Analisis Efektivitas Sistem Informasi Akuntansi Penerimaan Kas pada CV Bina Puskud Mandiri Arfi, Muhammad; Agustiawan
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.v8i1.6287

Abstract

The aim of this research is to determine the effectiveness of the implementation of the cash receipts accounting information system at CV Bina Puskud Mandiri, whether it is in accordance with applicable accounting standards in Indonesia and whether cash receipts are carried out manually or systemically. This research uses a qualitative descriptive type with data used as primary data and secondary data collected using interview methods, observation, documentation and the results of previous research. This research uses descriptive analysis techniques in data analysis techniques by analyzing information from sources through interviews. The research results show that the analysis of the cash receipts accounting information system was carried out manually using Microsoft Excel and cash receipts, recording and reporting were in accordance with the accounting standards applicable in Indonesia. Researchers have limited time in research which can have an impact on research results that are less comprehensive and obtain limited information.
Pengujian Kepatuhan Pengendalian Internal Prosedur Kas pada Rumah Sakit Palang Biru Kutoarjo Supriono; Reni Suci Wahyuni; Margaretta Nuke Tanjungsari
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 2 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i2.6193

Abstract

This study aims to examine compliance with the internal control of cash receipts and disbursements implemented at Palang Biru Hospital. Cash receipt testing is carried out on cash receipt transactions from banks (payment points) and hospital cashiers. Meanwhile, testing cash expenditures on petty cash account expenditures. Testing compliance with internal control of cash procedures in this research uses the stop-or-go sampling method, with a constraint level (R) or confidence level of 95%. Results of internal control compliance testing for cash receipts on the attribute (1) documents with printed serial numbers, with the conclusion that this attribute is running well, (2) checking the cashier's deposit book with the conclusion that this attribute has not been met, (3) checking transaction reports and bank statements with conclusion has been fulfilled. Meanwhile, the results of testing compliance with internal control of cash disbursements on the attributes (1) document authorization, (2) completeness of documents, and (3) accuracy of accounting records concluded that the three attributes had not been met.
Analysis of Financial Difficulties in Financial Management with Altman Z-Score, Zmijewski, and Springate Models in Small Textile and Apparel Companies Listed on the Indonesia Stock Exchange Marjohan, Masno
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 2 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i2.6372

Abstract

Financial difficulties are the first step experienced by a company in the bankruptcy process. If the company fails, many parties are harmed. Therefore, it is necessary to conduct an analysis of financial problems or difficulties that can provide early warning for the company. The purpose of this study is to find out and analyze financial difficulties in financial management with the ALTMAN Z-SCORE, ZMIJEWSKI, and SPRINGATE models in small textile and apparel companies listed on the Indonesia Stock Exchange (IDX) using the calculation of the Altman Z-Score, Zmijewski, and Springate models. The research method used is quantitative descriptive research. The research population is all textile and garment subsector companies listed on the IDX as many as 25 companies. The samples were selected using a purposive sampling technique and were obtained by 6 companies over a six-year period. The data analysis models used are the Altman Original Z-Score, Zmijewski, and Springate models. This research was conducted by taking secondary data from the Indonesia Stock Exchange website. The results of the study show that there are companies in the textile and garment subsector that are experiencing financial difficulties and financial management with the model used. Zmijewski's model is the most accurate in predicting financial difficulties with the highest accuracy of fifty percent.
Analisis Penerapan Standar Akuntansi Keuangan Pesantren di Pondok Pesantren Amanatul Ummah Surabaya Ghofirin, S.Pd., M.Pd, Mohammad; Dina Anggraeni Susesti
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 2 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i2.6425

Abstract

Islamic boarding schools are non-profit entities and have a very important role inpreparing financial reports. Until now, there are still many Islamic boarding schools that recordfinancial reports simply. This can be influenced by several factors, the lack of understanding byHR regarding the presentation of financial reports is the main factor. Bank Indonesia has initiatedIslamic Boarding School Accounting Guidelines (PAP) as a solution to the problem of preparingfinancial reports in Islamic boarding schools. This research aims to determine the form of recordingfinancial reports and to analyze the implementation of recording financial reports based onFinancial Accounting Standards (SAK) at the Amanatul Ummah Islamic boarding school inSurabaya. The method used in this research is qualitative with a descriptive approach. Datacollection techniques will be carried out by observation and interviews.
Pengaruh Profitabilitas, Ukuran Perusahaan, Kepemilikan Institusional, dan Komite Audit terhadap Ketepatan Waktu Pelaporan Keuangan dengan Opini Auditor sebagai Variabel Moderasi pada Perusahaan Sektor Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Halawa, Marliyoni; Ginting, Rasinta Ria; Simorangkir, Enda Noviyanti; Helman, Helman; Hutagalung, Galumbang
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 2 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i2.6432

Abstract

The aim of this research is to determine the effect of profitability, company size,institutional ownership, and audit committee on the timeliness of financial reporting with auditor opinion as a moderating variable. The population of this research is 113 non-cyclical consumersector companies listed on the Indonesia Stock Exchange for the period 2018 to 2022. Thesampling method used in this research is purposive sampling, so that 35 sample companies wereobtained during 5 years of observation (2018 - 2022) with 175 unit of analysis. Data wereanalyzed using the SmartPLS data processing program version 4.0. The research results show thatprofitability has no effect on the timeliness of financial reporting. Company size and institutionalownership influence the timeliness of financial reporting. The audit committee has no effect on thetimeliness of financial reporting. With moderation, profitability, company size and institutionalownership are able to be moderated by the auditor's opinion on the timeliness of financialreporting, while the audit committee is not able to be moderated by the auditor's opinion on thetimeliness of financial reporting.
An Assessment of the Impact of Target Costing on the Financial Performance of South African State-Owned Entities Mchavi, Nyiko D.; Ngwakwe, Collins C,
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 2 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i2.6518

Abstract

This paper examines the effect of target costing on the financial performance of state-owned enterprises (SOEs). The paper aims to clarify the impact of this strategic cost management technique, particularly target costing on financial performance variable. The result of the study highlights an increasing importance of target costing in improving organisational profitability by depicting a favourable association between target costing and financial performance. This paper enhances the current knowledge base by investigating the particular setting of state-owned enterprises (SOEs) and analysing the possible moderating variables that might affect the link between target costing and financial success. Moreover, this paper provides significant insights for policymakers and practitioners in state-owned enterprises aiming to enhance their financial performance via strategic cost management.
Efek Mediasi Penggunaan Financial Technology pada Pengaruh Literasi Keuangan terhadap Kinerja Keuangan UMKM Kabupaten Gresik Anugraini, Mardiyah; Khusnah, Hidayatul; Muttaqiin, Ninnasi
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 2 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i2.6632

Abstract

This study aims to analyze the mediation effect of the use of financial technology (fintech) on the influence of financial literacy on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Gresik Regency. Financial literacy is one of the important factors that influences the ability to manage MSME finances. However, along with the development of financial technology, fintech is expected to play a role as a mediator in strengthening the influence of financial literacy on financial performance. The data used in this study are primary data obtained from distributing questionnaires that meet the research criteria. The method used in sampling is purposive sampling. The sample consists of 100 MSME actors in Gresik Regency. The research method used is a quantitative approach with data collection through a survey of MSMEs in Gresik Regency. Data were analyzed using a structural model (SEM-PLS) to test the relationship between financial literacy, the use of fintech, and MSME financial performance. The results of this study indicate that financial literacy has a positive effect on financial performance. Furthermore, financial literacy has a positive effect on Financial Technology. Financial Technology is able to mediate the influence of financial literacy on financial performance.
Dampak Risiko Likuiditas terhadap Profitabilitas pada Bank yang Terdaftar di Bank Indonesia Andriansyah, Rizky; Fauzi, Restu Agung; Leon, Farah Margaretha
JURNAL AKUNTANSI DAN MANAJEMEN Vol 8 No 2 (2024): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v8i2.6633

Abstract

This study aims to identify variables that affect profitability in banking companies listed on the Indonesia Stock Exchange. The addition of credit risk variables as independent variables is a novel part of this study. This research method includes data collection from 20 banking companies over a five-year period (2019–2023) with a total of 100 data that meet the criteria with the application of data processing analysis using panel data regression analysis techniques. The results of the study found that liquidity risk has a significant negative effect on profitability, while the loan to deposit ratio and cash reserve ratio have a significant positive effect on profitability. Financial managers also need to be proactive in developing strategies, facing challenges, and adapting to technological developments in determining banking strategies to ensure the success of the bank. So investors need to consider the potential benefits and risks associated with credit risk because it can disrupt the performance of the banking sector, as well as conducting fundamental analysis and portfolio diversification to minimize risk. Investors also need to look at the operational side of the bank by paying attention to improving the bank's operational performance because this can increase the bank's income from various types of services, such as transaction fees, deposit interest, and loan fees. 

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