cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Hidayatul Khusnah
Contact Email
hidayatul.khusnah@unusa.ac.id
Phone
-
Journal Mail Official
hidayatul.khusnah@unusa.ac.id
Editorial Address
-
Location
Kota surabaya,
Jawa timur
INDONESIA
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
 12   13   14   15   16 
Fenomena Penghindaran Pembayaran PPN yang Sudah Dipungut oleh Pengusaha Kena Pajak, Apa Motifnya? Sirait, Bernard; Nupus, Via Aviatun; Meilena, Wanda Rika; Ratnasari, Nugi; Arifin, Muhammad Jaenal; Mulyadi, Roza
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.v8i2.6759

Abstract

This research aims to determine the phenomenon of evasion of payment of value added tax which has been collected by taxable entrepreneurs in Indonesia. The focus of this research was carried out at the Cilegon Pratama Tax Service Office by gathering information from Account Representatives and taxpayers. The matter studied is related to the motives that cause taxpayers to avoid paying value added tax that has been levied on the delivery of taxable goods and/or taxable services. In 2023, the realization of tax revenue from the Cilegon Pratama Tax Service Office reached 110.13%, however this was not supported by revenue from value added tax which only reached 94.18%. This indicates that there is avoidance of paying value added tax which has been collected by taxable entrepreneurs. Using a transcendental phenomenological approach, this research explores the motives that encourage taxable entrepreneurs to avoid paying the value added tax that has been collected without depositing it into the state treasury. The results of the research show that taxpayers are aware that evasion of payment of value added tax that has been collected is an unlawful act that can be subject to sanctions in the form of fines or criminal penalties, however, late payment of bills from transaction counterparties and liquidity difficulties are the main motives for taxpayers not to deposit VAT into the state treasury.
Systematic Literature Review: Importance of Knowledge Sharing on Organization (Antecedents and Consequences) Rochmaningsih, Ayuninda; Sridadi, Ahmad Rizki; Agustina, Tri Siwi
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.v8i2.6764

Abstract

Sharing knowledge (Knowledge Sharing) is considered important to encourage employee behavior to improve employee performance and influence the results that leaders want for their members, for this reason the author concentrates on finding answers to what factors influence a person's decision to share their knowledge with colleagues. This research examines theories related to knowledge sharing behavior, by concluding 37 journals that discuss knowledge sharing. The author concludes that there are many factors that influence knowledge sharing behavior. The research started by searching for data on journal banks such as Scopusm, Emerald, ScienceDirect, Google Scholar, and other supporting websites, after that the author studied and grouped the antecedents of this knowledge sharing behavior, and concluded that knowledge sharing behavior was discussed in 5 different journals as an antecedent of knowledge behavior. This sharing and behavior is influenced by several factors such as organizational commitment (OC), ethical leadership (EL). Transformational Leadership, and Trust, as well as knowledge sharing research have been widely researched in various organizational sectors, especially profit organizations.
Review of Profit Management in Basic Material Companies in Indonesia Seen from the Perspective of Intellectual Capital, Financial Stability, Financial Distress, and Firm Size Sari, Egi; Faisal, Yusuf; Febrianti, Adila
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 1 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i1.7050

Abstract

This study aims to determine the influence of intellectual capital, financial stability, financial distress and firm size on earning management. This study uses quantitative data, the sample in this study is 31 companies in the basic materials sector listed on the Indonesia Stock Exchange in the period 2012 – 2022. The analysis technique used to test the hypothesis was multiple regression analysis using Eviews 9 software. This study shows that the intellectual capital variable has a negative and statistically insignificant effect on earning management, the financial stability variable has a positive effect and is statistically insignificant on earning management, the financial distress variable has a positive effect on earnings management and the firm size variable has a positive effect and is statistically insignificant on earning management and statistically insignificant towards earning management
The Influence of Task Characteristics and Technology Functionality on Task-Technology Fit and Service Level Performance in Fulfillment Centers: Evidence from a Startup Context Ramadani, Dani
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 1 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i1.7059

Abstract

Fulfillment Center is a special facility designed to manage order processing and product fulfillment for e-commerce businesses. The fulfillment center has a service level agreement (SLA) that must be met as a form of prime performance. Analysis of the determinants of Service Level Performance in Fulfillment Centers is conducted within the framework of Task Technology Fit. This study aims to analyze the effect of Characteristics and Technology Functionality on Service Level Performance in Fulfillment Centers with task technology fit as a mediating variable. This study is a quantitative study of 100 employees in the picking and packing division using a questionnaire. The analysis method used is SEM-PLS. The results of the analysis show that Task Characteristics have a positive and significant effect on Task Technology Fit. Technology Functionality has a positive and significant effect on Task Technology Fit. Task Technology Fit mediates the effect of Task Characteristics on the Fulfillment Center Service Level and is proven to be statistically significant. Task Technology Fit mediates the effect of Task Characteristics on the Fulfillment Center Service Level and is proven to be statistically significant.
Business Process Modeling of Indonesian Human Milk Bank Based on Bank Framework Using BPMN: Case Study Lactashare Wahyuningdiyah, Neny
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 1 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i1.7060

Abstract

In Indonesia, human milk sharing initiatives have yet to adequately implement the donor process in accordance with medical standards, government regulations, and Islamic law. It is imperative to employ the BANK framework developed by the PATH organization to model the human milk donor business process. The present study employs a comparative method, integrating qualitative and quantitative analysis, to compile a model from various national and global regulatory sources and religious law which visualized through BPMN diagrams, derived from a case study conducted at Lactashare. The simulation findings demonstrate the efficacy and efficiency of the proposed model in comparison to the existing method, with potential savings of up to 32% in total fixed expenses and an operational enhancement of 18 hours and 48 minutes. However, to ensure the validity of the results, a comparison with those obtained using more advanced tools and techniques is necessary. Collaboration among human milk banks in Muslim countries is encouraged to facilitate the exchange of best practices, support research initiatives, and assist policymakers in formulating policy solutions that align with religious law while ensuring the smooth operation of human milk banking.
Analisis Persepsi Mahasiswa Jurusan Akuntansi terhadap Profesi Akuntan Publik (Studi Kasus pada Mahasiswa Jurusan Akuntansi Universitas Internasional Jakarta Sebelum dan Sesudah Menempuh Mata Kuliah Auditing) Bachtiar, Revioliyta
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 1 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i1.7160

Abstract

This study analyzes the extent to which the Auditing course changes the perceptions of Accounting students at Jakarta International University regarding the profession of Public Accountant before and after studying the course. The method used in this study uses a qualitative approach with in-depth interviews. The results show that before taking the Auditing course, students had a limited and often erroneous understanding of the profession of Public Accountant. After completing the Auditing course, there was a significant increase in understanding. Students began to understand the roles, duties, and responsibilities of an auditor. The main factors influencing this change include the case study-based learning method, the involvement of lecturers with professional experience, and an analytical approach in evaluating financial statements. Furthermore, the Auditing course also increased students' interest in the profession of public accountant, although some students still chose other career paths. These findings emphasize the importance of formal education in shaping students' understanding and interest in the profession of public accountant. 
Independent Commissioners as Gatekeepers: Influences on Debt Policies and Ownership in Coal Mining Firms Siti Nurjanah, Novia; Valdiansyah, Riyan
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 1 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i1.7199

Abstract

This study analyzes the role of governance mechanisms in moderating the effect of share ownership status (managerial and institutional) on debt policy in coal mining companies in Indonesia for the 2019-2023 period. Utilizing secondary data from 13 companies (65 company-years) and employing the panel regression method with EViews 13 tools, the study's findings are as follows: Firstly, managerial ownership has been found to exert a significant positive influence on debt policy, as indicated by the Debt-to-Equity Ratio (DER). Secondly, institutional ownership has been demonstrated to possess a substantial negative effect, reflecting investors' propensity for a conservative capital structure. Thirdly, the presence of independent commissioners has been observed to diminish the positive effect of managerial ownership, underscoring the significance of supervision in balancing risk. Finally, independent commissioners have been found to mitigate the negative effect of institutional ownership, highlighting the importance of transparency. The study's findings offer guidance for various stakeholders, including management, investors, and regulators, in financial decision-making and the implementation of Good Corporate Governance. The study's limitations stem from its narrow focus on the coal mining subsector and the exclusion of additional variables, such as profitability. Suggestions for future research include expanding the study to include additional sectors and incorporating contextual variables.
The Influence of Opinion Leadership, Sales Promotion, and Perceived Quality on Oat Milk Purchase Intention Janitrafia, Sabila Ratna
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 1 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i1.7562

Abstract

This research is analyzing the influence of opinion leadership, sales promotion and perceived quality on oat milk product purchase intention. This research used quantitative and purpose sampling method to gather data from 135 consumers of oat milk product who resided in South Tangerang City, Indonesia. The gathered data analyzed using SEM – PLS method. The results of this research is opinion leadership has positive influence on sales promotion, Opinion leadership and sales promotion has positive influence on perceived quality and purchase intention. However, perceived quality has not positive influence on purchase intention. The summary of this result is opinion leadership and sales promotion can be used by company as a tool for increasing consumer perceived quality and generate purchase intention.  
Analisis Pengaruh Produk, Harga, dan Promosi terhadap Kepuasan Konsumen Gula Jahe Alami Sucenjurutengah Suhartini, Titik
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 1 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i1.7664

Abstract

This study aims to determine the simultaneous ef ect of product, price, and promotion on consumer satisfaction with Natural Ginger Sugar, and the partial ef ect of product, price, and promotion on consumer satisfaction with Natural Ginger Sugar. The sample size was 40 respondents. The sample selection technique used was purposive sampling. The instrument was tested using validity, reliability, and heteroscedasticity. The data analysis technique used was multiple linear regression analysis using IBM SPSS 24. The results of this study indicate that: Product has a positive but insignificant efect on consumer satisfaction with Natural Ginger Sugar. The t-test data for the product variable indicates that the product has no significant partial effect on consumer satisfaction. Price has a positive and significant effect on consumer satisfaction with Natural Ginger Sugar. The t-test data for the price variable indicates that price has a partial and significant ef ect on consumer satisfaction, and promotion has a positive and significant effect on consumer satisfaction with Natural Ginger Sugar. The t-test data for promotion indicates that promotion has no partial ef ect on consumer satisfaction. The f-test results indicate that product, price, and promotion simultaneously influence consumer satisfaction. 
Analisis Penerapan Standar Akuntansi Pemerintahan Desa pada Kantor Desa Gumulan Kecamatan Kesamben Kabupaten Jombang Nur Hamidah, Anggih; Ghofirin, Mohammad
JURNAL AKUNTANSI DAN MANAJEMEN Vol 9 No 1 (2025): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v9i1.7728

Abstract

This research investigates the implementation of Village Government Accounting Standards (SAPDesa) in the financial management of Gumulan Village, located in Kesamben District, Jombang Regency, during the 2022 fiscal year. Employing a qualitative method with a phenomenological approach, the study aims to understand how the village government applies SAPDesa in the processes of planning, implementation, reporting, and accountability. Data were collected through observation, documentation, and in-depth interviews with key village officials including the village head, secretary, financial staff, and members of the Village Consultative Body (BPD). The findings indicate that the village has generally followed the financial management procedures outlined in Permendagri Regulation No. 20 of 2018. Financial planning was conducted through participatory village meetings and resulted in the formulation of the RKPDesa and APBDesa documents. However, there was a delay in the ratification of the village budget. During implementation, financial transactions were recorded using the General Cash Book and supporting ledgers. The financial reports consisted of the Budget Realization Report (LRA) and Notes to Financial Statements (CaLK), but the village had not yet compiled a complete balance sheet or asset report. In terms of accountability and transparency, the village has made efforts to involve the community by providing access to financial information through village meetings and public information boards. Overall, the village government has demonstrated a commitment to transparent and accountable financial practices, although improvements are still needed in documentation and timely reporting. This research contributes to the understanding of public sector accounting practices at the village level and highlights the importance of strengthening governance through standardized reporting.

Page 15 of 16 | Total Record : 151

 12   13   14   15   16 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol 9 No 1 (2025): Accounting and Management Journal Vol 8 No 2 (2024): Accounting and Management Journal Vol 8 No 1 (2024): Accounting and Management Journal Vol 7 No 2 (2023): Accounting and Management Journal Vol 7 No 1 (2023): Accounting and Management Journal Vol 6 No 2 (2022): Accounting and Management Journal Vol 6 No 1 (2022): Accounting and Management Journal Vol 5 No 2 (2021): Accounting and Management Journal Vol 5 No 1 (2021): Accounting and Management Journal Vol 4 No 2 (2020): Accounting and Management Journal Vol 4 No 1 (2020): Accounting and Management Journal Vol 3 No 2 (2019): Accounting and Management Journal Vol 3 No 1 (2019): Accounting and Management Journal Vol 3 No 1 (2019): Juli Vol 2 No 2 (2018): Accounting and Management Journal Vol 2 No 1 (2018): Accounting and Management Journal Vol 2 No 1 (2018): AUGUST Vol 1 No 2 (2018): Maret Vol 1 No 2 (2018): Accounting and Management Journal Vol 1 No 1 (2017): Accounting and Management Journal Vol 1 No 1 (2017): July More Issue