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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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PENGENDALIAN KUALITAS PRODUK ELPIJI PSO (Public Service Obligation) DENGAN IMPLEMENTASI STATISTICAL PROCESS CONTROL Arif, Donny; Yucha, Nikma
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 1 (2021): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i1.2137

Abstract

Domestic Gas Region V is division of the company PT Pertamina Persero which is engaged in providing domestic LPG, especially in the field distribution of PSO and non PSO LPG. Domestic Gas supply LPG through SPPBE (Station for Filling and Transporting LPG Bulk) to agents to direct consumers. Especially for the PSO LPG with a weight 3kg is product of government subsidies with large scale production, it is necessary equalization of good quality for use by the middle to lower class society. In ptactices, many consumers feel that there are several differences between products one another, especially the difference in the weight of the filled tube and the diameter of the valve that is not the same, so ut is difficult to install with the stove regulator and can cause gas leakage which in turn caused a fire. Implementation of statistical process control is carried out to measure the quality of LPG PSO so that it is expected to be able to maintain and improve the quality of PSO LPG products. Statistical process control is done because it exists differences in quality dispersion with the same product this needs to be done to meet the wants and needs of consumers and increase customer satisfaction. This research was conducted to measure the effectiveness/success in controlling and supervision of product quality by implementing statistical process control, the first is to measure the description of the quality of LPG products, the second is to measure how consumer satisfaction with LPG products. The results obtained show that statistical process control analysis illustrates that the performance criteria set by the holding company of PT Pertamina has been very good seen from the P-Chart control which produces the value “P” is in the lower limit of the lower control limit.
Faktor - Faktor yang Mempengaruhi Kepuasan Pelanggan Shopeepay Alenda, Ditya Ayu; Ramilah, Susi; Aprilda, Ghita Putri; Yusuf, Abdul
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.1897

Abstract

Penelitian ini bertujuan untuk mengetahui tingkat kepuasan konsumen dan faktor-faktor yang mempengaruhinya. Seiring berkembangnya zaman dan semakin canggihnya teknologi maka banyak aplikasi e-commerce yang menyediakan pembayaran nontunai untuk mempermudah para customer dalam melakukan sebuah transaksi. Dalam memakai e-commerce, kita juga membutuhkan adanya Fintech. Fintech bertujuan untuk memudahkan masyarakat dalam melakukan transaksi keuangan secara online, meningkatkan literasi keuangan, dan mewujudkan inklusi keuangan di Indonesia. Saat ini shopee telah menyediakan sebuah metode pembayaran digital yaitu Shopeepay. Dengan shopeepay semua pembayaran menjadi praktis. Teknik pengumpulan data menggunakan angket penelitian ini menemukan bahwa seluruh indikator dari faktor-faktor yang mempengaruhi tingkat kepuasan konsumen berada dalam satu kategori tingkat kepuasan yaitu dalam kategori puas. Penelitian yang dilakukan menunjukkan hasil bahwa kualitas pelayanan, kualitas produk, harga dan promosi memiliki pengaruh yang positif dan signifikan terhadap kepuasan pelanggan.
Berwirausaha Kopi di Masa Pandemi Coronavirus Disease 2019 di Kecamatan Medan Labuhan Anshar, Muhammad; Fahmi, Teuku; Siregar, Fandi Alfiansyah
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.1901

Abstract

 The Medan Mayor's policy of issuing a regional regulation on large-scale social restrictions forced the coffee shop entrepreneur to close down his business for several months. The purpose of this study was to determine the strategy of coffee shop owners in entrepreneurship during the Covid 19 pandemic, to find out the entrepreneurial communication mechanisms carried out by coffee shop owners and to find out the obstacles faced by coffee shop owners. This research is a qualitative descriptive study using survey and observation methods and data collection techniques are measured using interviews and documentation. The central and local governments have not provided assistance to coffee shop owners in the form of injections of funds to stay afloat and be entrepreneurial during the Covid 19 pandemic. The Medan city government should make joint policies with business actors in the city of Medan in general, especially coffee shop owners  who have limited capital and coffee shop owners must have breakthrough ideas and new innovations in entrepreneurship to face the Covid 19 pandemic that has not ended.
Pengaruh Sumber Daya Manusia, Sistem Pengendalian Intern Pemerintah, dan Audit Keuangan Daerah terhadap Kualitas Laporan Keuangan Agustiawan, Agustiawan; Putri, Annie Mustika; Saputra, Yoni
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.1926

Abstract

The purpose of this study is to examine the effect of human resources, the government's internal control system and regional financial audits towards the quality of financial statements. The population in this study was all employees in the Office of the Regional Financial and Asset Management Agency (BPKAD) Riau Province whilst the sample was 116 respondents. The sampling method in this research is census sampling. The data used were primary data, which was completely done by using survey methods with questionnaires and the processing method used was multiple linear regression. The result of this study conveys that the variables of human resources, internal government control systems and regional financial audits affect the quality of financial statements.
Analisis Pengendalian Intern Penerimaan dan Pengeluaran Kas dalam Meningkatkan Kualitas Cash Flows (Studi Kasus pada PT Smart Living) Rochmah, Shofiatur; Kustiningsih, Nanik
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.2168

Abstract

Internal control on cash receipts and disbuements in the company is vey important because cash is one of the assets that has an important role in the development of the company, where cash is the most liquid asset. This study aims to analyze the internal control of cash receips and disbursements in improving the quality of cash flows carried out at PT. Smart Living which is engaged in GPS installation services. In this study, the method used by the autho in analyzing the data is a qualitative method using inteview, observation, and documentation. The results of this study indicate that the internal control system for cash receipts has been unning effectively, wich has not been running effectively, because there are still dual function between recipients, depositors and cash registers.
Analisis Sistem Akuntansi Penggajian dan Pengupahan pada PT X Krisdayanti, Merin; Kustiningsih, Nanik
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.2170

Abstract

The accounting information system for contracts and wages is very important for a company which can assist in making decisions and archieving the implementation of payroll and wages for employees. The goal is to be able to find out how the implementation of the accounting system for payroll and wages at PT. X. This type of research used in this research is descriptive research using data analysis methods, namely qualitative data analysis. This study aims to identify and analyze the payroll and wage accounting information system at PT. X. The results of this analysis indicate the payroll and wages accounting information system at PT. X which is still not supportive, as well as the lack of supervision on the attendance list of employees, this shows the weakness that accours in the company PT. X.
Tekanan Ketaatan Budgetary Slack (Perspektif Budaya Organisasi sebagai Variabel Moderasi) Majidi, Lalu M. Syahril; Agustina, Heni; Elfita, Rizki Amalia; Muttaqiin, Ninnasi
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.2205

Abstract

Setiap perusahaan saling bersaing untuk melakukan yang terbaik dalam melakukan penganggaran dan kegiatan operasional lainnya. Namun hal tersebut justru membuat para manajemen dapat melakukan kesenjangan dalam membuat anggaran. Pentingnya suatu pengelolaan anggaran ini membuat banyak manajemen melakukan budgetary slack. Faktor yang dapat mempengaruhi adanya slack salah satunya adalah tekanan ketaatan pada suatu perusahaan. Bedasarkan hal tersebut peneliti ingin mengetahui seberapa besar pengaruh tekanan ketaatan terhadap budgetary slack yang dimoderasi oleh budaya organisasi. Penelitian ini bersifat kuantitatif deskriptif dengan populasi seluruh mahasiswa yang telah mengampu mata kuliah etika profesi dan bisnis. Jumlah sampel ditemukan sebanyak 110 mahasiswa. Berdasarkan hasil pengolahan data dan hasil analisisis menunjukkan bahwasannya variabel tekanan ketaatan memiliki pengaruh signifikan terhadap budgetary slack dan variabel budaya organisasi memoderasi hubungan tekanan ketaatan terhadap budgetary slack.
Pencegahan Fraud pada Mantri PT Bank Rakyat Indonesia (Persero) Tbk Kantor Cabang Gombong: Peran Pengendalian Internal, Kesesuaian Kompensasi, dan Budaya Etis Organisasi Triwahyuni, Triwahyuni; Prasetyo, Anton
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.2272

Abstract

Tujuan penelitian ini yaitu menganalisis apakah variable-variabel independen dalam penelitian ini memiliki pengaruh pada pencegahan fraud. Sampel dari penelitian ini adalah Mantri Bank BRI Cabang Gombong dengan masa kerja minimal satu tahun sebanyak 96 responden dengan menggunakan kuesioner. Penentuan sampel yaitudengan teknik nonprobability sampling dan sampel jenuh. Analisis data dengaan menggunakan SPSS 22 for windows yangameliputi ujiainstrumen validitasadan reliabilitas,auji asumsi klasikadan uji regresiaberganda. Dalam penelitian ini diperoleh hasil pengendalian internal,akesesuaian kompensasiadan budaya etisaorganisasi berpengaruhapositif dan signifikanapada pencegahan fraud secara parsial maupun simultan.
Dampak Rasio Keuangan dan Pertumbuhan Perusahaan terhadap Financial Distress melalui Analisis Springate, Zmijewski, Grover, dan Altman Z-Score Wahyuningtyas, Endah Tri; Fatmawati, Siti
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.2489

Abstract

Financial distress merupakan perusahaan berada dalam kondisi kesulitan keuangan untuk melunasi semua kewajibannya. Salah satu faktor yang mempengaruhi kondisi financial distress adalah kegagalan dalam mengelola keuangan perusahaan.  Penelitian ini bertujuan menemukan bukti empiris adanya pengaruh rasio leverage, pertumbuhan perusahaan, profitabilitas dan likuiditas terhadap financial distress serta memprediksi  financial distress menggunakan 4 analisis yaitu Altman Z-score, Springate, Zmijewski dan Grover. Objek penelitian ini adalah perusahaan infastruktur, utilitas dan transportasi pada tahun 2015-2019. Penelitian ini menggunakan teknik purposive sampling dengan sampel 19 perusahaan dan 95 data perusahaan. Hasil penelitian secara bersama-sama leverage, pertumbuhan perusahaan, profitabilitas, dan likuiditas dengan menggunakan 4 analisis berpengaruh terhadap financial distress. Secara parsial Rasio leverage berpengaruh negatif terhadap financial distress menggunakan model Altman Z-score. Model Grover, Springate dan Zmijewski menghasilkan bahwa rasio leverage berpengaruh positif terhadap financial distress. Rasio pertumbuhan perusahaan tidak berpengaruh terhadap financial distress menggunakan pengukuran financial distress model Altman Z-Score, Springate, Zmijewski dan Grover. Rasio profitabilitas tidak berpengaruh terhadap financial distress menggunakan model Altman Z-Score. Model Springate menunjukan bahwa rasio profitabilitas berpengaruh positif terhadap financial distress namun berpengaruh negatif melalui model Zmijewski dan Grover. Rasio likuiditas berpengaruh positif terhadap financial distress menggunakan model Altman Z-score dan Grover namun berpengaruh negatif jika melalui analisa Springate dan Zmijewski.
Pengaruh Konflik Peran Ganda (Work Family Conflict), Ambiguitas Peran, dan Stres Kerja terhadap Kinerja Staf Karyawati (Studi pada Universitas Nahdlatul Ulama Surabaya) Riyan, Riyan Sisiawan Putra; Aziza, Firda Nur; Khusnah, Hidayatul; Utami, Tri
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : Universitas Nahdlatul Ulama Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.2500

Abstract

This study deals with how the influence of dual role conflict, role ambiguity and job stress on the performance of female employees at Nahdlatul Ulama University Surabaya. The purpose of this study was to determine the effect of multiple role conflict, role ambiguity and job stress on employee performance. Respondents in this study were 82 employees of Naahdlatul Ulama University Surabaya. The data collection method used is using a questionnaire. This study uses dual role conflict as an independent variable, role ambiguity as an independent variable, job stress as an independent variable and employee staff performance as the dependent variable. The sampling technique used in this research is probability sampling method. The analysis used is the classical assumption test, validation test, reliability test, multiple linear regression analysis, hypothesis testing, coefficient of determination. This study shows that there is a significant effect of dual role conflict on the performance of female employees and, a significant effect of role ambiguity on the performance of female employees and, a significant effect of job stress on the performance of female employees.

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