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Akuntansi Bisnis & Manajemen (ABM)
Published by STIE Malangkucecwara
ISSN : 08544190     EISSN : 26853965     DOI : https://doi.org/10.35606/jabm
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Ruang lingkup artikel untuk dapat dipublikasikan pada jurnal ABM terdiri atas bidang Akuntansi, Bisnis, dan Manajemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol 30 No 2 (2023): Oktober" : 7 Documents clear
Determinan Pengungkapan Pajak di Indonesia (Determinants of Tax Disclosure in Indonesia) Wardoyo, Eirene Puspita; Sari, Dian Purnama
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i2.1275

Abstract

Tax disclosure has become a debate, namely whether the existence of tax disclosure can increase tax compliance. Dangerous tax practices such as illegal tax planning by companies create public pressure to prevent and end such acts. This pressure is overcome by increasing compliance and accountability through increasing taxpayer disclosure of information that can be accessed by the public. This study aims to analyze and examine the effect of tax planning, utilization of tax havens, and managerial ownership on corporate tax disclosure. The research object used is a manufacturing company listed on the Indonesia Stock
PERAN BRAND IMAGE SEBAGAI MODERATOR CELEBRITY ENDORSER PADA KEPUTUSAN PEMBELIAN Erawati, Sherly Hesti; Amalia, Novika Salsabila; Mauludin, Hanif; Liana, Yuyuk
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i2.1276

Abstract

In the hypercompetitive era, the use of celebrity endorser s and brand image as determinants of purchasing decisions is still a major concern of marketing practitioners. The study aims to assess the influence of celebrity endorser s and brand image on purchasing decisions. The study involved 60 respondents who used a skincare product defined as Gen Z. Using the Structural Equation Modeling (SEM) approach with Partial Least Squares (PLS) analysis, the study introduced a new perspective by positioning brand image as a moderation variable, a model with a limited precedent on previous research. The findings of this study reveal that celebrity endorser s as well as brand image have a significant influence on purchasing decisions. Furthermore, this study shows that brand image acts as a positive moderation. Strengthen the link between celebrity support and purchase decisions. The results highlight the multifaceted dynamics that play a role in consumer decision-making in the context of skin care beauty products, highlighting the important role of brand image as an important factor in increasing the influence of celebrity support on consumer purchasing decisions."
Dampak Literasi Keuangan dan Sikap Keuangan Terhadap Perilaku Keuangan (The Impact of Financial Literacy and Financial Attitude on Financial Behavior) Jamal, Hisnol; Haeruddin, Haeruddin; Ahmad, Ibrahim
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i2.1277

Abstract

This study analyzes the impact of financial literacy and financial attitudes on the financial behavior of property developers in Gowa Regency. It involves 30 property developers as a census sample. Data were collected using an online questionnaire and analyzed using multiple linear regression with SPSS 25. The results indicate that financial literacy has a positive and significant influence on financial behavior. However, the impact of financial attitudes on financial behavior was not found to be significant. The managerial implication is that property developers should enhance their understanding of financial concepts to optimize their business decisions. Although financial attitudes were not significant in this study, they should still be considered in decision-making. A holistic approach to financial management can provide greater benefits in property business management.
Profesional Skeptimisme Auditor dan Kualitas Audit dalam Era Blockchain (Auditor Professional Skepticism and Audit Quality in The Blockchain Era) Wijaya, I Nyoman Agus; Setiana, Sinta; Rusyana, Finna
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i2.1278

Abstract

This research aims to identify the influence of professional skepticism on audit quality through blockchain technology as a moderating variable. This research also tries to find determining factors that can increase auditors' professional skepticism. Data analysis was carried out using SEM-PLS, with auditor analysis units in Indonesia. Data was collected through questionnaires sent to auditor managers, senior auditors and junior auditors as objects receiving pressure from clients in insurance engagements. The research results show that auditors' professional skepticism has a positive influence on audit quality. The interaction between client time limit pressure and audit quality is strengthened by the presence of professional skepticism. These findings conclude that auditors must increase professional skepticism in technological sophistication to improve audit quality. In addition, the results of this study indicate that the pressure of client time constraints has a positive influence on professional skepticism.
Literasi dan Inklusi Keuangan, serta Keterampilan Akuntansi untuk Keberlanjutan UMKM (Financial Literacy and Inclusion, as well as Accounting Skills for MSME Sustainability) Dewi, Rachma Kusuma; Purwantini, Anissa Hakim
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i2.1279

Abstract

This research analyzes the influence of financial literacy, financial inclusion, access to capital, financial technology and accounting skills on the sustainability of Micro, Small and Medium Enterprises (MSMEs) in Magelang City. The sample used was 333 MSMEs and analyzed using multiple regression with SPSS 25. The results of this study show that financial literacy, financial inclusion and accounting skills have a positive impact on the sustainability of MSMEs, while financial technology and access to capital do not have a significant impact. Internal company resources such as financial and accounting knowledge and capabilities are key factors in achieving sustainability for MSMEs
Pelaporan Corporate Social Responsibility pada Kondisi Covid-19 Terhadap Efisiensi Investasi Ladina, Pregnandia; Saifi, Muhammad; Imamah, Nur
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i2.1274

Abstract

This research aims to analyze the effect of corporate social responsibility (CSR) reporting on investment efficiency with information asymmetry as a mediating variable in Covid-19 conditions. This research was conducted on healthcare companies listed on the IDX in 2020-2021. The research sample consisted of 30 companies with purposive sampling. SmartPLS4 was used to test the data. The research results show that CSR has no significant effect on investment efficiency, but CSR has a significant effect on information asymmetry. In addition, information asymmetry does not mediate the effect of CSR on investment efficiency
Pengukuran Kinerja PT Garuda Indonesia Tbk Berbasis Balanced Scorecard (Performance Measurement of Pt Garuda Indonesia Tbk Based on Balanced Scorecard Satyodriyani, Kintan Rachmi; Restarani, Hesti; Kaltum, Umi
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i2.1280

Abstract

This research aims to analyze the application of the balanced scorecard (BSC) method as a benchmark for measuring performance at PT Garuda Indonesia (Persero) Tbk. This research uses a qualitative descriptive method by analyzing data information that can be measured into research indicators based on the four perspectives of the BSC, financial perspective, customer perspective, internal business perspective and growth and learning perspective. Based on the BSC analysis, in 2018-2021 the company's overall performance was not good. The company's condition is getting better in the 2021-2022 period, marked by an increase in profits and a significant increase in the scores of the four BSC perspectives. This indicates that the company's overall performance is improving compared to previous years

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