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Jurnal Akuntansi dan Manajemen

JAM
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Published by Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta

ISSN : 16938364 EISSN : 25278320 DOI : https://doi.org/10.36406

Core Subject : Economy, Social,

Economics, Econometrics & Finance Social Sciences

Jurnal Akuntansi dan Manjemen (JAM) has been published by the Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta. JAM published two times a year in April and October. Jurnal Akuntansi dan Manjemen focuses on issues pertaining empirical investigation on Indonesian accounting and management. JAM aimed to tie researchers to share high quality publication at national level through double-blind review process. The article published in JAM are expected to cover wide range topics in accounting and management and employs standard accounting and management analysis tools focusing on Indonesian economy. The topics might include accounting and management, and any others related to economic fields. It is expected that students and researchers are facilitated by JAM to play important role in understanding Indonesian economy especially in the filed of accounting and management,. It should be noted that currently JAM published in Bahasa Indonesia with title and abstract in English provided.Jl. Kayu Jati Raya No. 11A, Rawamangun 13320

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 144 Documents

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Pengaruh Penggunaan Electronics Audit dan Penerapan International Standard on Auditing terhadap Efektivitas Kerja Auditor dalam Proses Audit Laporan Keuangan Lim Hendra
Jurnal Manajemen Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

The purpose of this research is to determine how the influence of electronic audit that used by the auditor to the effectiveness of auditor performance in the process of financial reporting audit. International Standard on Auditing is required by regulation to implemented by the audit firm in the process of financial reporting audit, effectiveness of audit and process of audit is depend on the willingness of the auditor to implemented the professional standard that already established by the professional association of audit (Indonesia Institute of Public Accountant / IAPI). Those matters are the reasons of this research. The kind of research is descriptive. This research used primary data from questionnaires that distributed to 40 auditors in audit firm in Jakarta that have used electronic audit in the process of financial statement audit. Data was analyzed using multiple regression analysis and did hypothesis analysis with partial test and simultaneous by SPSS version 17.The result of this research showed electronic audit that already implemented International Standard on Auditingsignificantly influence the effectiveness of auditor performance in process of financial reporting audit. The conclusion is electronic audit help the auditor the process of risk assessment procedures, how to respond the risk of audit, how to capture the risks of segregation on duties, and finally implemented of International Standard on Auditing in the process of financial reporting audit.

Analisis Pengaruh Aplikasi Echannel dan Kualitas Pelayanan Terhadap Loyalitas Nasabah Muhammad ramaditya; Retno Wuryaningsih
Jurnal Manajemen Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Perbankan sebagai lembaga yang berperan dalam transaksi keuangan telah mengadopsi teknologi informasi. Untuk menyampaikan jasa perbankan, mereka telah melakukan pendekatan yang revolusioner melalui media internet. Salah satunya adalah dengan menyediakan fasilitas Internet Banking. Penelitian ini bertujuan untuk menganalisis Analisis Pengaruh Aplikasi eChannel dan Kualitas Pelayanan Terhadap Loyalitas Nasabah pada Bank CIMB Niaga Cabang Mangga Dua Jakarta. Penelitian dilaksanakan di Bank CIMB Niaga Cabang Mangga Dua Jakarta. Populasi penelitian ini adalah seluruh nasabah Bank CIMB Niaga Cabang Mangga Dua Jakarta yang menggunakan eChannel. Dari populasi 100 orang nasabah terpilih 80 orang nasabah sebagai sampel. Pengambilan sampel ini menggunakan metode convenience sampling. Data penelitian diperoleh melalui angket (kuesioner) dan studi pustaka. Data dianalisis menggunakan Teknik Analisis Regresi Berganda menggunakan bantuan software SPSS. Hasil penelitian menunjukkan hasil yang signifikan berarti dapat disimpulkan bahwa Loyalitas Nasabah secara bersama-sama dipengaruhi oleh Aplikasi eChannel dan Kualitas Pelayanan. Hasil pengujian secara parsial juga menunjukkan hasil yang signifikan.

Faktor-Faktor yang mempengaruhi Kelancaran Pengembalian Kredit Berpenghasilan Tetap (Briguna Kretap) Subekti Singgih; Anne Mardiana
Jurnal Manajemen Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Tujuan penelitian ini untuk mengidentifikasi karakteristik debitur Briguna Kretap pada BRI KC Pondok Gede berdasarkan tingkat kelancaran pengembalian kreditnya dan menganalisis factor-faktor yang berpengaruh nyata terhadap tingkat kelancaran pengembalian Briguna Kretap pada BRI KC Pondok Gede. Penelitian ini menggunakan metode studi kasus yang dilakukan di BRI Cabang Pondok Gede dengan sampel sebanyak 84 orang dengan tekhnik pengambilan simple random sampling. Jenis data yang dikumpulkan adalah data primer dan data sekunder. Sedangkan metode yang digunakan dalam analisis data adalah dengan Regresi Linear berganda serta pengujian hipotesis secara parsial maupun simultan. Berdasarkan hasil pengamatan dapat disimpulkan bahwa karakteristik responden debitur Briguna Kretap BRI Cabang Pondok Gede, baik responden lancer maupun menunggak sebagian besar adalah lulusan SMA, Jumlah tanggungan dalam keluarga sebagian besar berjumlah tiga orang. Mereka sebagian besar mengakses dengan masa pengembalian 60 bulan, antara responden debitur lancar dengan responden debitur menunggak dapat dibedakan berdasarkan ada tidaknya pelimpahan pinjaman dari unit kerja lain. Berdasarkan pengujian hipotesis dengan taraf nyata (Î±) 0.05 terbukti bahwa variabel gaji, jumlah tanggungan dan pelimpahan pinjaman terbukti signifikan dalam mempengaruhi kelancaran pengembalian kredit pegawai berpenghasilan tetap baik secara inidividu maupun secara bersama-sama.

Analisis Sistem Akuntansi Pemberian Kredit Gadai dalam Mencegah terjadinya Kredit Macet terhadap UMKM pada PT. Pegadaian (Persero) Unit Pelayanan Syariah Cikijing Rahmat Yuliansyah
Jurnal Manajemen Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

This study aims to find out the accounting system and procedure of providing mortgage loans for Micro Small Medium Enterprises (MSMEs) and to know how to prevent the occurrence of bad loans at PT. Pegadaian (Persero) Cikijing Sharia Service Unit. This research uses descriptive research type, using qualitative research method. The data used in this research are primary data and secondary data. With data collection techniques through field studies (field research) is done by way of documentation and interviews with the Head of Branch Office PT. Pegadaian (Persero) Cikijing Sharia Service Unit. The data obtained through documentation and interviews first processed using software application program that is Microsoft Office then presented in the form of description and data table. The results showed that the accounting system and procedure of receiving mortgage loans for MSMEs or Ar-rum in PT. Pegadaian (Persero) Cikijing Sharia Service Unit has been run well. Starting from the application stage by the prospective customer, the completeness check phase of the requirements, the stage of assessment, approval or termination stage, and the contract stage and fund disbursement. To prevent the occurrence of bad credit using 4C analysis method Character (character), Capacity (capability), Capital (capital), and Collateral (guarantee). Efforts and management of non-performing loans are conducted by way of Somasi, insurance claims against problem loans, withdrawal of guarantee goods and the execution of collateral goods.

Effect of Professionality and Motivation on Audit Quality in Public Accounting Firm in Jakarta Area Saprudin Saprudin
Jurnal Manajemen Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

This research examines whether professionalism and motivation influence audit quality. The auditor must always be professional in conducting audits and have high motivation in the work so that the quality of the financial statements audited receives strong public trust. The samples in this study were auditors who worked in the Public Accountant Office (KAP) in Jakarta with 83 respondents and companies using audit services of the Public Accounting Firm with a total of 17 respondents, so that the total sample used amounted to 100 respondents. The sampling method taken was purposive sampling. A questionnaire is a tool used to measure variables. The analysis technique in this study uses multiple linear regression analysis. The results of hypothesis testing show that professionalism has a significant effect on audit quality, and motivation also has a significant effect on audit quality. Based on the simultaneous analysis shows that professionalism and motivation simultaneously (together) influence the audit quality.

Pengaruh Kondisi Financial Distress terhadap Penerimaan Opini Audit Going Concern dengan Good Corporate Governance sebagai Variabel Pemoderasi Vania Tyas Utami; Abriandi Abriandi
Jurnal Manajemen Vol 15 No 2 (2018)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

This research aims to test the effect of financial distress condition towards acceptance of going concern audit opinion and good corporate governance as moderating relationship between financial distress condition towards acceptance of going concern audit opinion. The sample selection using purposive sampling of manufacturing companies listed in IDX in 2010-2015. The analytical method using logistic regression and MRA. Test results showed financial distress condition affect negatively to acceptance of going concern audit opinion. Good corporate governance as measured by managerial ownership was able to weaken connection between financial distress condition towards acceptance of going concern audit opinion, whereas proportion of independent board commissioners, institutional ownership, and audit committee not being able to moderate relationship between financial distress condition towards acceptance of going concern audit opinion.

Penerapan Knowledge Management untuk Pencapaian Visi dan Misi pada PT Pertamina Antaiwan Bowo Pranogyo
Jurnal Manajemen Vol 14 No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Tulisan ini merupakan studi knowledge management (KM) pada PT Pertamina. PT Pertamina berpendapat pengetahuan adalah aset yang berharga bagi perusahaan, semakin banyak pengetahuan yang dimiliki stakeholder akan semakin maju perusahaan tersebut. Knowledge management membantu perusahaan dalam sharing pengetahuan antara karyawan. Manusia (people) merupakan aktor penting dalam implementasi Knowledge Management.Keberhasilan penerapan Knowledge Management membutuhkan komitmen karyawan (employee commitment). Metode penelitian yang dipergunakan adalah penelitian pengembangan (development research) yang berorientasi kepada pemecahan masalah praktis dan menjawab permasalahan yang disajikan. Hasil pembahasan menunjukkan bahwa penerapan aplikasi Knowledge Management System PT Pertamina yang dengan portal KOMET berhasil penerapan knowledge sharing dengan mendorong program budaya Continous Improvement Program (CIP).

Pengaruh Ukuran Perusahaan, Umur Perusahaan dan Opini Auditor terhadap Audit Delay Apry Linda Diana
Jurnal Manajemen Vol 14 No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

Penelitian ini bertujuan untuk menguji apakah pengaruh ukuran perusahaan, umur perusahaan, dan opini auditor terhadap audit delay pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian ini menggunakan jenis deskriptif dengan pendekatan kausal komparatif (sebab-akibat), yamg diukur menggunakan metode berbasis regresi linier berganda dengan SPSS 23. Populasi dari penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia tahun 2013 sampai dengan tahun 2015. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 15 perusahaan pertambangan sehingga total observasi dalam penelitian ini sebanyak 45 observasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs resmi IDX : www.idx.co.id pengujian hipotesis dengan menggunakan uji t. Hasil penelitian membuktikan bahwa (1) ukuran perusahaan berpengaruh terhadap audit delay pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2015, (2) ukuran perusahaan, umur perusahaan dan opini auditor berpengaruh secara simultan terhadap audit delay pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2015.

Model Corporate Social Responsibility Pt. Astra International, Tbk Bagus Styoko Purwo; Bayu Pratama
Jurnal Manajemen Vol 14 No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

The corporation's current business is no longer prioritize profit as a principal objective. In addition to meeting the business targets, the corporation also must meet eligibility standards as an ethical corporation. Corporate ethics demonstrated by the willingness of corporate conduct sound business. With the presence of the concept of social responsibility for corporations to raising awareness of responsible okum. Implementation of social responsibility that has been initiated by many public companies have a variety of formats. With the enactment of the legal basis for the implementation of Corporate Social Responsibility (CSR) No. legislation. 40/2007 on limited liability companies, which implies the core is the obligation for companies that utilize natural resources to implement CSR using the adjusted cost allocation policy of each company. PT. Astra International, Tbk as one of the largest public company that developed in Indonesia, has been implementing CSR as part of its core activities. Through CSR programs that have been organized Astra certainly have a pattern that needs to be studied scientifically to better administration of the reporting form CSR programs. The question is how the pattern of implementation of Corporate Social Responsibility applied PT. Astra International, Tbk., How activity reports that are used for its Corporate Social Responsibility and how achievement of implementation of Corporate Social Responsibility. The purpose is to study the implementation of Corporate Social Responsibility organized by PT. Astra International, Tbk, to analyze activity reports used to Corporate Social Responsibility program, and to an adequate standard of implementation of Corporate Social Responsibility. The research method used is descriptive qualitative method of data collection techniques through descriptive and focused observation. Data analysis techniques with a qualitative descriptive analysis on the implementation of CSR Astra, reporting CSR activities and CSR benefits. The results of this research form the characteristic pattern of CSR Astra in its execution through foundations established Group Astra, a report prepared Astra sustained economic indicators that show a 10% gain, environmental indicators by 32%, labor practice indicators reached 12.8%, Human rights indicators gained 5.1%, the social indicators by 1.2%, and product responsibility indicators by 5.1%. Revelations of global CSR reports Astra 65%. This shows the suitability of the company's standards of an ongoing report terbatasakuntabilitas, transparency, harmonious relationships with stakeholders, and the achievement of sustainable CSR community perceived the Astra. With the research is expected to be an additional reference on CSR.

Pengaruh Motivasi, Komunikasi dan Kepemimpinan terhadap Organisasi Dedi Kusdinar
Jurnal Manajemen Vol 14 No 1 (2017)
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) Jakarta

In principle, the progress and development of an organization / company determined among others by the performance or performance of individual work members of the organization / employees. Thus it can be said that the performance / performance of each individual work member organization / employees is very important in an organization / company. An organization / company can run or operate properly among them if followed by performance or good work performance of any human resources that exist within the scope of the organization or company. The relationship between communication and organization lies in a study focused on the people involved in achieving the organization's goals. Communication has four functions that can be used in improving job performance, namely the function of informative, regulative, persuasive, and integrative. Similarly, the role of motivation from the leadership, the higher the motivation given the leadership of the organization / company to subordinates, the higher the productivity of employees. Leaders of the company must be good at managing subordinates, so as to create a conducive working climate. This will encourage employee work productivity. Leadership is the ability and skills of a person who occupies the position as head of the work unit to influence others, especially subordinates, to think and act in such a way that through positive behavior he contributes significantly in achieving organizational goals.

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Home Page

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Contact Name Faris Faruqi

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Abstract

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Contact Name
Faris Faruqi

Contact Email
faris.faruqi@stei.ac.id

Phone
(021) 475 0321

Journal Mail Official
faris.faruqi@stei.ac.id

Editorial Address
-

Location
Kota adm. jakarta timur,

Dki jakarta

INDONESIA