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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
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Search results for , issue "Vol 32 No 2 (2025): Oktober" : 7 Documents clear
Pengaruh Keuangan Hijau terhadap Profitabilitas dan Reputasi Perusahaan (The Effect of Green Finance on Profitability and Corporate Reputation) Annisa, Eva; Luayyi, Sri; Ratih, Nur Rahmanti
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 2 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i2.1569

Abstract

This study analyzes the effect of implementing green finance on the profitability and reputation of mining companies listed on the Indonesia Stock Exchange for the period 2021-2024. The purposive sampling method is used to obtain sample criteria, the sample consists of nine mining companies. The data analyzed are secondary data derived from annual reports and corporate sustainability reports. Data analysis was carried out through descriptive statistical tests, classical assumption tests, simple linear regression, as well as testing the coefficient of determination, F test, and T test. The results showed that green finance has a significant effect on corporate profitability, but does not have a significant impact on corporate reputation.
Peran Disiplin Kerja dalam Memengaruhi Motivasi dan Kepuasan terhadap Kinerja (The Role of Work Discipline in Influencing Motivation and Satisfaction on Performance) Krisna, Andy Endra; Sungkawati, Endang; SM, Suharto
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 2 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i2.1576

Abstract

This study investigates the factors influencing employee performance at PT. Indolakto Pandaan, East Java, by examining work motivation and job satisfaction as independent variables and work discipline as a mediating variable. Employing a quantitative research design, data were collected via a survey involving 183 respondents selected through saturated sampling techniques. The questionnaire utilized a five-point Likert scale, and the data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). Results reveal that both work motivation and job satisfaction significantly affect work discipline, which in turn mediates their impact on employee performance. Additionally, motivation and satisfaction exert direct effects on performance. Optimizing these factors, motivation, satisfaction, and discipline, can enhance workforce effectiveness. The findings offer valuable practical implications for PT. Indolakto Pandaan and similar organizations in formulating human resource management strategies aimed at improving employee performance.
Karakteristik Dewan Direksi dan Pengungkapan Emisi Karbon (Board of Directors Characteristics and Carbon Emission Disclosure) Arniati, Tutik; Munfaqiroh, Siti; Muslichah, Muslichah
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 2 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i2.1629

Abstract

This study examined the impact of board size, gender diversity, and board meetings on carbon emission disclosure among ten Indonesian state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange between 2020 and 2024. Purposive sampling was employed, yielding 50 observations. The findings suggest that board size has a significant impact on carbon emission disclosure. The frequency of board meetings does not affect carbon disclosure. Gender diversity has a positive impact on carbon disclosure. These results suggest that the effectiveness of governance in promoting sustainability reporting depends on the board's genuine involvement with environmental issues, and that structural board qualities alone may not guarantee greater environmental transparency.
Strategi Pengembangan Desa Wisata Kampong Melayu Kota Pontianak (Development Strategy of Kampong Melayu Tourism Village in Pontianak City) Ariffin, Muchammad; Pratiwi, Windi -
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 2 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i2.1563

Abstract

This study formulates a sustainable development strategy for Kampong Melayu Tourism Village, Sea Malay Continent, Pontianak, through SWOT analysis. This village has a distinctive cultural and natural tourism potential, but is constrained by minimal promotion and lack of a modern management system. The use of mixed methods in this study was by collecting data through observation, interviews, and questionnaire dissemination. The results showed the position of quadrant I (stable growth) with an internal score of 4.22 and external 4.28. The suggested strategies include the use of cultural and tourist attraction (SO) strengths, improving digital information and promotion systems (WO), strengthening branding and cooperation networks (ST), and developing creative marketing plans (WT). This finding is expected to be a reference for policymakers in designing competitive tourism village development.
Sudahkah Akuntansi Kita Berpihak Pada Rakyat? (Refleksi Pemikiran Mohammad Hatta)(Has Our Accounting Served the People? A Reflection of Mohammad Hatta’s Thought) Ramandha, Balance Stefany; Septyan, Krisno
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 2 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i2.1565

Abstract

This study aims to align accounting practices in Indonesia with the principles of a people-centered economy. Drawing on the philosophical ideas of Mohammad Hatta, a synchronic ontological approach is employed to foster a theoretical dialogue between contemporary thinkers and Hatta. The findings reveal that people-centered accounting prioritizes promoting domestic products and fosters nationalism by integrating local cultural values into accounting standards. This model is expected to transform accounting practices to reflect local wisdom better and contribute to societal well-being. The study offers a new perspective on how cultural values and ideologies can shape accounting practices, thus contributing to the development of culture-based accounting aligned with national development and economic sovereignty.
Analisis Kinerja Sosial PT Garuda Indonesia Tbk Berbasis Laporan Berkelanjutan 2024 (Analysis of PT Garuda Indonesia Tbk's Social Performance Based on the 2024 Sustainable Report) Az Zahrah, Ulfah Syu'latul; Hayati, Risalatul; Leniwati, Driana
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 2 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i2.1600

Abstract

This study aims to analyze the social performance of PT Garuda Indonesia Tbk in its 2024 sustainability report, with a focus on the fulfillment and protection of human rights. It uses a Systematic Literature Review with content analysis of the report. Data were collected through documentation and analyzed using data reduction, narrative presentation, and conclusion drawing. The findings show major social transformation through the Respectful Workplace Policy, promoting zero tolerance for discrimination and harassment. The company also provides occupational health services and inclusive training to ensure equality. Its commitment to human rights is reflected in support for freedom of association and inclusive recruitment, including people with disabilities. The study affirms the relevance of stakeholder and legitimacy theories in sustainability reporting. In terms of policy, it recommends improving human rights disclosures in state-owned enterprises. The novelty lies in its post-crisis evaluation of human rights-based practices and Garuda Indonesia’s gold rating achievement in ASTRAT 2024.
Determinasi Pengungkapan Pertanggungjawaban Sosial Perusahaan pada Sektor Kesehatan di Indonesia (Determinants of Corporate Social Responsibility Disclosure of Health Sector Companies in Indonesia) Setiawan, Aris; Febriati, Febriati; Yahya, Rizky Fakhrul; Sari, Wilda
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 2 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i2.1567

Abstract

This research was conducted with the aim of looking at how the disclosure of health sector CSR is influenced by factors of company size, profitability, and debt. The research was conducted with a quantitative approach and assisted by EViews software. Multiple regression analysis was carried out on 32 companies listed on the IDX for five years, from 2019 to 2023. The results showed that CSR disclosure was positively influenced by company size, but not by profitability and leverage. This shows that large-scale companies will tend to have a higher ability to disclose their social activities compared to small companies. On the other hand financial indicators such as profitability and leverage do not directly affect CSR disclosures, these findings imply that financial performance factors are not the main drivers in CSR disclosure

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