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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 228 Documents
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ANALISIS PENILAIAN PRESTASI PEGAWAI (PERFORMANCE APPRAISAL) DAN PENGARUHNYA TERHADAP KOMPENSASI PEGAWAI SERTA TERHADAP KEPUASAN KERJA Samsul Hadi
Akutansi Bisnis & Manajemen ( ABM ) Vol 7 No 1 (2000): April
Publisher : STIE Malangkucecwara

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Abstract

This research has as its rationale that if employees of the company are satisfied, they would work better, be more productive, and have a good attitude. Therefore management should consider an effort to achieve employee satisfaction in order they work well. Job satisfaction can be influenced by many kind of compensations, both of direct and indirect compensations. Job satisfaction of the employees can cause of perception that employees performance is appreciated objectively and fairly, which is how they appreciated in the performance appraissal. Each individual has their own concentration of need achievement. Therefore, managers should decide and predict the compensation that satisfy their employees to enhance the work performance. This research aimed to determine which kind of compensations influence the job satisfaction. The fair compensation depends on internal, external, and social factors. One of these factors is based on the conducting of performance appraissal include : methods, aspects, and deciding the staffs who conduct the appraissal. The results of better management, and fair performance appraissal can be used for deciding the payment and salary of the employees. Fair compensation may create job satisfaction and afterward enhance the productivity and performance of the employees. In other words, perception that if they treat fairly, they would be satisfied. Finally they enhance their productivity and work performance. This research conducted at PT. Gatra Mapan Malang in 1999. The purpose of this research is to study the influence of performance appraissal on the job satisfaction of the employees. Eighty five samples were taken using ?Proportional Random Sampling? methods through the population of 561 employees from every department. Data were analyzed by using regression and path analysis. The results of this study showed that most of employees agree and very agree for : - Using rating scale methods - Considering reliability, ability, creativity, discipline, attitude, cooperativity, and leadership factor in performance appraissal. - Supervisory appraise is direct supervisor - The result of performance appraissal used for determining direct compensation Inferential statistic showed significant relation are : 1. appraissal methods, appraissal factors, supervisory appraise toward performance score, together or partially. 2. performance score toward direct compensation and job satisfaction. And non significant relation are : 1. performance score toward indirect compensation 2. indirect compensation toward job satisfaction.
Analisis Pengaruh Rasio Aktivitas, Leverage Keuangan Terhadap Nilai Perusahaan Dengan Profitabilitas Ssebagai Variabel Intervening Pada Perusahaan Perkebunan Yang Terdaftar Di Bursa Efek Indonesia “BEI” (Periode 2015-2017) Marli, Marli
Akutansi Bisnis & Manajemen ( ABM ) Vol 25 No 2 (2018): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.169 KB) | DOI: 10.35606/jabm.v25i2.378

Abstract

This study aims to examine and analyze the effect of the proxied ratio of activities with Total Asset Turnover and Leverage proxied by the Debt to Equity Ratio on Corporate Values ​​proxied with Price to Book Value with Profitability proxied with Return On Assets as an intervening variable through Annual Financial Reports That Have Been Compiled By Plantation Subsector Companies listed on the Indonesia Stock Exchange. The Population In This Study Is Obtained By Using Purposive Sampling Methods In Plantation Companies Listed On The Indonesia Stock Exchange (IDX) During the 2015-2017 Period and based on the criteria that have been determined, a sample of 14 plantation companies is obtained. The analysis method used is Path Analysis, the development of multiple linear regression. By using multiple regression analysis, TATO has a significant positive effect on ROA. While DER has a significant negative effect on ROA. The TATO variable has a significant positive effect on PBV. DER variable has a significant negative effect on PBV and ROA has a significant positive effect on PBV. Based on path analysis and Sobel Test, it can be concluded that ROA mediates the effect of TATO on PBV. However, ROA does not mediate the effect of DER on ROA.
Learning Organization dan Kepuasan Kerja Sebagai Variabel Intervening (Studi Pada Kantor Cabang BNI 46 Malang) Rofiati Rofiati; Ainur Rofiq; Dwita Ayu Ilmania
Akutansi Bisnis & Manajemen ( ABM ) Vol 22 No 1 (2015): April
Publisher : STIE Malangkucecwara

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Abstract

This research investigates the influence of transformational leadership and organizational culture on organizational performance, either directly or indirectly through learning organization and employee work satisfaction at the Malang Branch Office of BNI 46. Research method is quantitative. Sample includes 126 regular employees. Sampling techniques are proportional random sampling and simple random sampling. Data analysis method is Partial Least Square. Research indicates that transformational leadership and organizational culture have positive impact on organizational performance, by direct way or indirect manner, through learning organization and employee work satisfaction. It is also found that organizational culture has the greatest impact on learning organization, employee work satisfaction, and organizational performance if compared to transformational leadership.
THE IMPACT OF INTERVENTION ON INVENTORY-CONTROL MECHANISM Nevi Danila
Akutansi Bisnis & Manajemen ( ABM ) Vol 8 No 2 (2001): Oktober
Publisher : STIE Malangkucecwara

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Abstract

We find that government intervention by sales of US dollar in the 1985-1987 period is insignificant. This means the dealers did not believe the signal, which was given by the government through coordinated government intervention. Intervention by purchase of the US dollar was significant with a positive but incorrect sign. The positive sign means that the dealers shifted down the quote to discourage their customers from selling US dollars (buy DM and Yen) and to encourage them to buy US dollars (sell DM and Yen) as they anticipated the US dollar would depreciate. The purchase of US dollar signal led to the market believing that the government had an intention to appreciate the dollars in the future. Thus, the dealers reacted in the opposite direction to the government?s intention. We believe this was supposed due to the lack of credibility of the government intervention. We also note that the large scale of G-3 (Japan, Germany and USA) intervention to support the US dollar (purchasing dollars against DM) after the stock market crash of October 1987 was perceived by market participants as a commitment of US to prevent a post-crash liquidity crisis rather than a commitment to support the dollars (Dominguez, 1990, p. 139). In summary, the intervention during this period (1985 to 1987) was not credible. Consequently, the intervention was not effective. The ineffectiveness of the intervention was due to the lack of commitment of the monetary authorities (DeGrauwe, 1996). The G-5 needed to hasten their efforts to build a more credible and effective international monetary regime or they should have committed themselves fully to policy coordination (Funabashi, 1988, p.246)
PENILAIAN KINERJA DOSEN BIDANG KOMPETENSI BELAJAR MENGAJAR Muhammad Sapruwan; Sanjaya Endra Setyawan2
Akutansi Bisnis & Manajemen ( ABM ) Vol 27 No 1 (2020): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (603.189 KB) | DOI: 10.35606/jabm.v27i1.552

Abstract

The purpose of this study is to know how to assess the performance of lecturers in teaching and learning competence, and how is the application of the weighted product method?.The criteria used are Time, Neatness, Communication, Lecture Process, Mastery of Material, Learning Evaluation. Through samples five lecturers by using the Weighted Product method, the weight is obtained with the initials of the lecturer ASR., while lecturer which has the lowest weight the initials ACP.The implications of this research study are on the basis of these weights can be used as a foundation in decision making Pelita Bangsa University's management policy actions. Lecturers who get good grades should get appreciation, while lecturers who score less will be trained. What distinguishes this research study With other research is Lecturer performance evaluation is carried out by students And followed by the weighted product method which has not been widely used in universities.
Pengaruh Social Adjustive dan Harga Terhadap Niat Pembelian Produk Handbags Palsu Musnaini Musnaini
Akutansi Bisnis & Manajemen ( ABM ) Vol 21 No 1 (2014): April
Publisher : STIE Malangkucecwara

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Abstract

The objective of this study is to investigate factors of purchasing intentention on pirated products. That factors of attitude function caused consumers non-deceptive choose to buy counterfeit handbag. This study use Handbags Louis Vuitton(LV) scenario to stimulate, also brand as variable affected consumers purchased intention and perceived social value. Sales of pirated fashion products remain high despite various industry effortd to constrain the growth. Based on psychological theory, this study arggues that the rise of pirated fashion products such as handbags due some constraints in the supply side such as high price and consumers side such as social adjusted. The questioners spread to two hundred twenty one under graduate student at Economic Faculty Jambi University. Metode uses Experiment group-control group design and between subject with design factorial 2 (social adjusted: high and low) x 2 (price: high and low). To understand differences between treatmen group, use MANCOVA test. The result indicate that social adjusted and high price increase the favorability of purchasing pirated fashion product specialy as handbags of Louis Vuitton. The interaction among two variables is alsosignificant and indicated the low social adjusted and low price effective on reducing favorability of consumers on purchasing pirated Handbags of fashion product.
PENGARUH PENDAPATAN PEMBIAYAAN MURABAHAH DAN FDR TERHADAP PROFITABILITAS BANK BNI SYARI’AH Isdikah Nabila; Dian Hakip Nurdiansyah
Akutansi Bisnis & Manajemen ( ABM ) Vol 28 No 1 (2021): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (306.527 KB) | DOI: 10.35606/jabm.v28i1.808

Abstract

Penelitian ini bertujuan untuk menguji serta menganalisis pengaruh antara Pendapatan Murabahah dan Financing to Deposit Ratio terhadap Return on Assets pada Bank BNI Syariah. Sumber data pada penelitian ini merupakan data sekunder berupa laporan keuangan yang diambil dari laman BNI Syariah secara triwulan pada tahun 2012-2019. Data tersebut diterbitkan pada laman www.bnisyariah.co.id. Data yang diperoleh sebanyak 32 pengamatan. Analisis akan dilakukan dengan menggunakan Analisis Regresi Linear Berganda dengan program SPSS. Hasil dari riset ini menunjukkan bahwa Pendapatan Murabahah memiliki pengaruh positif terhadap Return on Assets, sedangkan Financing to Deposit Ratio tidak berpengaruh terhadap Return on Assets.
Analisis Lingkungan Kerja, Karakteristik Individu dan Motivasi Pengaruhnya Terhadap Kinerja Karyawan (Studi pada PT. Swasta STIE Malangkucecwara Malang) Astuti, Tita Boedi
Akutansi Bisnis & Manajemen ( ABM ) Vol 24 No 2 (2017): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.088 KB) | DOI: 10.35606/jabm.v24i2.146

Abstract

Work environment is where the employees work or perform activities, work environment can bring positive and negative impact for employees in the effort to achieve the results of work, a conducive working environment will bring a good impact for the survival of employees at work, and vice versa Positive impact will can understand individual behaviors such as co-workers, superiors, or subordinates. Individual backgrounds can make individual traits or individual characteristics that bring individuals within an organization's environment, especially the work environment. There is the opinion that motivation is a process that explains the intensity, direction and persistence of an individual to achieve his goals. We know that motivation is the result of interaction between the individual and the situation (in this case the work environment). Good employee performance, reflected in the work environment and motivated good employees too. Performance is the work of quality and quantity achieved by an employee in performing their duties in accordance with the responsibilities given to employees concerned, and performance is the result achieved by employee according to the size applicable to the work in question.
Aplikasi Syariat Dalam Bisnis Hedher Tuakia
Akutansi Bisnis & Manajemen ( ABM ) Vol 25 No 1 (2018): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (376.459 KB) | DOI: 10.35606/jabm.v25i1.351

Abstract

Today there is a transition point of view to the conception of business / business. Some businesspeople no longer rely solely on the economic system adopted by capitalism (conventional) but also begin to direct their point of view on the economic / business system that can give satisfaction to the spiritual aspects or the satisfaction of the human mind. The traders in running their business do not merely get the highest material benefits, but they also want to get satisfaction. This is indicated by the adamnya sense of satisfaction if ternayata in running the business can be beneficial to the surrounding environment and for the purposes of social interaction. be friendly and tolerant to others and want to establish brotherhood among fellow traders and the surrounding community. That the motive or intention of the merchants in his business is to seek the blessing or pleasure of Allah SWT. Not just to maximize profits, as adopted by the conventional economic system. They practice what Rasulullah SAW has exemplified in his business by always being honest, trustful and tolerant.
Pengaruh Tingkat Financial Distress dan Ukuran Perusahaan Terhadap Konservatisme Akutansi Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015 Mohamad Soedarman
Akutansi Bisnis & Manajemen ( ABM ) Vol 24 No 1 (2017): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.67 KB)

Abstract

This study aimed to investigate the effect of financial difficulties and the level of company size on the level of accounting conservatism. In determining the condition of financial difficulties researchers used financial ratio analysis that profit margin ratio and financial leverage. As for the size of the company using the number of shares outstanding. This study refers to the results of research conducted by Luciana Spicca (2003). Eko Widodo (2005), Nathania Pramudhita (2012), and Ike Restu Prahara (2014). Variables used in this research is the profit margin, financial leverage, company size, and accounting conservatism. The population in this study is from four mining companies mining subsectors listed in the Indonesia Stock Exchange in 2015. The sample in this study using purposive sampling method. Then from the criteria set elect 16 of the 41 companies in the sample. The results using multiple linear regression showed that the profit margin ratio is not striving to accounting conservatism with a probability value of 0.077. Financial leverage has no effect on accounting conservatism with a probability value of 0.143. Firm's size has no effect on accounting conservatism with a probability value of 0.324. Simultaneously three variables affect the accounting conservatism with probability value 0,000. The results of this study concluded that the greater the value of the financial distress ratio and size of the company's simultaneously, then anticipate the company to conservative measures will be even greater.

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