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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 32 No 1 (2025): April" : 7 Documents clear
Berbagi Pengetahuan tentang Kinerja Karyawan Melalui Mediasi dan Inovasi Kerja (Sharing Knowledge on Employee Performance Through Mediation and Work Innovation) Liana, Yuyuk; Romlah, Siti; Erawati, Sherly Hesti; Irawati, Rina; Rachmania, Benita
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i1.1560

Abstract

This study aims to examine the effect of knowledge sharing on employee performance with work innovation as a mediating variable. The quantitative methodology used in this investigation involves distributing cross-sectional surveys to 60 employees in Lenteng Regency, Sumenep Regency. Partial Least Square is used in structural equation modeling and model evaluation of the collected data. The data processing process in this study uses Smart PLS 3 software. Statistical analysis shows that knowledge sharing directly and indirectly affects performance. The findings of this study offer insight for employees in Lenteng Regency, Sumenep Regency to emphasize the importance of knowledge sharing in improving performance. This underscores the need for sub-district institutions to formulate more comprehensive regulations that promote that knowledge sharing is beneficial to all stakeholders and has a positive impact on performance.
Peran Profitabilitas dalam Memediasi Nilai Perusahaan Sektor Makanan dan Minuman (The Role of Profitability in Mediating Value of Food and Beverage Companies) Imron, Muhamad Ali; Putra, I Nyoman Nugraha Ardana
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i1.1555

Abstract

This study aims to analyze the role of profitability as a mediating variable in the relationship between capital structure and dividend policy on firm value. To achieve these objectives, the population used in this study is the annual financial statements of food and beverage sector companies listed on the Indonesia Stock Exchange during the 2019-2023 period. The sampling technique is purposive sampling. The data obtained were analyzed using Eviews 12 software, including model selection test, hypothesis testing, and Sobel test. The results show that capital structure, dividend policy, and profitability have no significant effect on firm value. In addition, profitability is negatively and significantly affected by capital structure and dividend policy, but cannot mediate the relationship between capital structure and dividend policy with firm value.
Pemetaan Pengelolaan Jenis Sampah di Pemerintah Desa Panggungharjo Berdasarkan Akuntansi Lingkungan (Mapping Waste Management in Panggungharjo Village Government Based on Environmental Accounting) Hilmiawan, Gigih Aulia; Pratiwi, Nurna
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i1.1561

Abstract

This study uses a phenomenological approach with data collection techniques in the form of memos, documentation, and interviews. Data analysis was carried out using Strauss and Corbin coding models. The results of this study regarding the mapping of waste type management based on environmental accounting in village government include the first building political infrastructure, the second building social infrastructure, the third building economic infrastructure, the fourth building technological infrastructure and the fifth mapping of waste type management in the Panggungharjo village government based on environmental accounting. The implications include resource optimization, increased community participation, and contribution to the village-level environmental accounting literature. This research also presents a waste mapping model that can be replicated in other regions and supports sustainable village policies and national programs related to waste management. The novelty of the research lies in the application of environmental accounting to measure the effectiveness of waste management at the village level, which integrates social, economic, and environmental aspects in community-based management.
Meningkatkan Loyalitas Merek Ramah Lingkungan: Peran Konsep Diri, Altruisme, dan Pengetahuan (Enhancing Green Brand Loyalty: The Role of Self-Concept, Altruism, and Knowledge) Putra, Setiawan Mandala; Farid, Farid; Auriza, Moh. Zeylo
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i1.1556

Abstract

This study aims to investigate the influence of green self-concept, altruism, and environmental knowledge on the green pruchase intention and their influence on green brand loyalty. The research uses a quantitative approach and polls 150 customers in Palu, Indonesia, who are all college educated. Online and offline questionnaires were used to gather data, which was then analyzed using Partial Least Square (PLS) to determine the correlations between variables. The findings show that environmental awareness, green self-concept, and altruism are major factors in determining green purchase intention and green brand loyalty. In addition, the link between internal characteristics. The significance of psychological and knowledge-based elements in influencing customer behavior toward eco-friendly goods is emphasized by these studies. This study contributes to the existing literature, concepts from psychology, such as altruism, self-concept, and environmental knowledge can be applied in a marketing context to influence green consumer behavior.
Pengaruh Motivasi Intrinsik, Budaya Organisasi, dan Pertukaran Pemimpin-Anggota terhadap Kinerja Pegawai (The Influence of Intrinsic Motivation, Organizational Culture, and Leader-member exchange on Employee Performance) Rikmaratri, Kintan Yuliyan; Kurniawan, Ignatius Soni; Lysander, Mohammad Ahyar Syafwan
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i1.1557

Abstract

This study aims to determine and analyze the effects of intrinsic motivation, organizational culture, and leader-member exchange on employee performance at the Education, Youth, and Sports Office of Bantul Regency. A quantitative approach was employed, collecting primary data through questionnaires administered to 72 respondents. Data processing was conducted using SPSS version 26 to analyze the relationships between variables. The analysis results indicate that intrinsic motivation does not have a significant positive contribution to employee performance. Conversely, organizational culture and leader-member exchange were found to have a significant positive impact on employee performance. These findings emphasize the importance of fostering a positive organizational culture and strong leader-member relationships to enhance employee performance within the organization.
Nilai Filosofi “Lopi Sandeq” Dalam Pengelolaan Penghasilan Nelayan Mandar (The Philosophical Value of “Lopi Sandeq” in Managing Mandar Fishermen’s Income) Susanti, Sri; Djamhuri, Ali; Purwanti, Lilik
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i1.1558

Abstract

This research was aimed to reveal the meaning of managing fishermen income based on the philosophical values of lopi sandeq. Phenomenology was the method used, with Mandar fishermen as informants. The results showed that the philosophical values of lopi sandeq also influenced the informants in managing their income. The spiritual values in the philosophy of lopi sandeq were reflected on informants’ qana'ah attitude and their standpoint that the uncertain income and the conditions of famine experienced were interpreted as sustenance and the will of Allah SWT. The value of togetherness in the philosophy of lopi sandeq was manifested in the form of cooperation and mutual trust between the informants and their wives in managing the income and financial transparency through verbal communication. The management of fishermen income was interpreted as a separation between meeting daily needs and personal finances through savings and investment activities. This separation was realized by budgeting expenses and avoiding debt. This management income reflected the value of simplicity in the lopi sandeq philosophy.
Analisis Manajemen Keuangan UMKM Kuliner di Pantai Tanjung Bias (Financial Management Analysis of Culinary MSMEs on Tanjung Bias Beach) Ningsih, Nurul Hidayati Indra; Wirastomo, Handoyo; Asidah, Erwin; Budiman, Saiful Bahri; Andika, Hiffal Sandi; Amin, Fajar Sadikul
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i1.1559

Abstract

This study aims to analyze the financial management practices among MSMEs in Pantai Tanjung Bias, Desa Senteluk, Kecamatan Batulayar. A qualitative research method was employed to gain in-depth insights into the financial management challenges and practices within these enterprises. Data were collected through in-depth interviews, participant observation, and documentation, involving five MSMEs. The results indicate that financial management practices among the MSMEs are generally manual and lack technological integration, with varying degrees of complexity. The study also highlights the need for enhanced financial training and the adoption of digital tools to improve efficiency and accuracy in financial reporting.

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