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Akuntansi Bisnis & Manajemen (ABM)

jabm
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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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DEVELOPMENTS OF ACCOUNTING STANDARDS FOR GOODWILL AND IDENTIFIABLE INTANGIBLES: AN AUSTRALIAN CONTEXT Shahwan, Yousef
Akutansi Bisnis & Manajemen ( ABM ) Vol 10 No 1 (2003): April
Publisher : STIE Malangkucecwara

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Accounting for goodwill and identifiable intangibles is one of the most controversial issues in financial reporting. It has been on the agenda of the Australian Accounting Standards Board, the US, UK, and the International Accounting Standards Boards, and the Full High Court of Australia. The Australian Securities and Investments Commission has also placed accounting for intangibles in its Media Releases directed at specif9ic companies. The objective of the present paper is to consider the recent developments of accounting standards for goodwill and identifiable intangibles made by the USA, UK, Canada, and the International Accounting Standards Board (IASB) from one hand. On the other hand, it reviews the historical documents that have been issued since the release of the Australian goodwill standard. Reference to concurrent studies is made to explore the effect of standard developments in promoting uniformity of practice in Australia.

ANALISIS KEGIATAN PERDAGANGAN SAHAM DAN VARIABILITAS RETURN SAHAM DISEKITAR HARI PENGUMUMAN LAPORAN KEUANGAN TAHUNAN Ismail Said
Akutansi Bisnis & Manajemen ( ABM ) Vol 8 No 1 (2001): April
Publisher : STIE Malangkucecwara

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This study is aimed to analyzing whether the annual financial report announcement at the Jakarta Stock Exchange (JSX) has significant influence on the variables of stock trading activities and stock return variability. The research is conducted by the observation of highest-rank corporation stocks ranked by volume and trade value at the JSX, i.e. 21 samples of corporation stocks of 1996 and 24 samples of corporation stocks of 1997. The data needed were the total number of stock traded daily, the total number of stock traded distributed, the daily stock price (closing price), the composite stock price index, the Bank Indonesia Certificate interest, and the announcement date of the annual financial report of 1996 and 1997. The activity of stock trading perceived from the indicator of Trading Volume Activity (TVA). Meanwhile the stock return variability was seen through the indicator of Security Return Variability (SRV). The stock expected return was estimated using the Capital Asset Pricing Model (CAPM). The t-test (two-tailed test) was also used to test the hypothesis. Hypothesis testing with 5% level of significance revealed that the null hypothesis was accepted and the alternative hypothesis was refused. Therefore, it is concluded that no influence was evident of the annual financial statement announcement on the stock trading activity and the stock return variability at the JSX. In order words, the annual financial statement announcement at the JSX had no information content for the investor.

Dampak Penerapan IFRS terhadap Nilai Perusahaan (Studi pada perusahaan Sektor Tekstil yang Listing di BEI) Tutik Arniati
Akutansi Bisnis & Manajemen ( ABM ) Vol 21 No 2 (2014): Oktober
Publisher : STIE Malangkucecwara

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The objective of this study is to examine corporate value differences among companies before and after convergence of International Financial Statement Reporting (IFRS). There are 18 componies in textile sector which used sampling, and this study uses secondary data from the Indonesian Capital Market Directory (ICMD). Measurement corporate value use Tobin?s Q ratio. Q is the market value of a company by comparing the market value of a company listed on the financial markets with a replacement value of the assets of the company. If Q is greater than 1 then the market value is greater than the value of assets of companies listed, it indicates that the stock is overvalued. Based on the paired t-test on a sample value of a company that has been presented, showing that the hypothesis is rejected because the probability value is not significant. That is means there are no significant difference in the corporate value before and of the company after IFRS convergence.

Pengaruh Kualitas Layanan dan Pengalaman Konsumen Terhadap Loyalitas Destinasi Jamaah Umroh Sentoso, Diah Harjaningtyas; Andajani, Erna; Rahayu, Siti
Akutansi Bisnis & Manajemen ( ABM ) Vol 28 No 2 (2021): Oktober
Publisher : STIE Malangkucecwara

the purpose of this study is to determine the effect of destination loyalty modeling that embody of service quality on destination image, destination image on destination loyalty, destination image on destination satisfaction, consumer experience on destination satisfaction, consumer experience on destination loyalty, destination satisfaction on destination loyalty. In this study, the type of research that will be used in this thesis is a type of quantitative research, where this research will collect data from questionnaires targeting Indonesian pilgrims in Medina and Mecca. The methodology of this research study will be processed with SEM AMOS. The research results that service quality influences destination loyalty, destination image influences destination loyalty, destination image influences destination satisfaction, consumer experience influences destination satisfaction, consumer experience influences destination loyalty, destination satisfaction influences destination loyalty.

Pengaruh Rasio Keuangan Terhadap Efisiensi Perusahaan (The Effect of Financial Ratios on Company Efficiency) Aura Bunga Devismara; Akhmad Hikmalshah Akbar; Reiza Aulia Larasati
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

The object of this research is a manufacturing company listedaon the Indonesia StockaExchange. The purpose ofathis study isato examine and analyze theaeffect of leveragea(DER), liquiditya(CR), and profitabilitya(ROA) on company efficiency (TATO). The number of samples used is a number of 20 manufacturing companies obtained using purposive sampling technique. This study design is a causality study design. The researchamethod used is a typeaof quantitative study that is descriptive and analyzed using multiple linear regression methods. The results of thisastudy indicate partially: 1) DER hasaa negative and significant effectaon TATO, 2) CR hasaa positive and insignificant effectaon TATO, 3) ROA has a positive andasignificant effect on TATO.

Penerapan Quality Function Deployment Untuk Meningkatkan EServequal (Implementation of Quality Function Deployment to Improve E-Servequal) Handy Nur Cahya; Zuvita Sasa Dila
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

This study aims to identify the service attributes of the application needed by consumers of the Pegadaian Digital Service application. The research objective can be completed using the Quality Function Deployment method which is able to define consumer needs into the company's technical response in improving the quality of application services. The use of the Quality Function Deployment method in this study resulted in eight variables of consumer needs. The need variable with the highest weight value will be the priority. The product variables that are prioritized are Features, Applications, and Servers. The three highest priority consumer needs can be met by the company by carrying out 4 of the 18 technical responses that have the highest importance weight. The Technical Responses were "improvement of the database coding structure", "implementing the API system", "IT and Operational team training", and "adding Capacity Connecting Bandwidth".

Pengaruh Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan Pertambangan Batu Bara (The Effect of CSR on the Financial Performance of Coal Mining Companies) Nurul Hidayah; Suparna Wijaya
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

Instead of using conventional thinking that emphasizes profit, companies nowadays choose to prioritize their long-term programs such as corporate social responsibility (CSR). This research aims to determine the effect of CSR disclosure on financial performance projected by return on assets (ROA) and return on equity (ROE) in coal mining companies listed on the Indonesia Stock Exchange in 2017-2019. Sampling was done by purposive sampling method and obtained 15 companies with a data pool for 3 years. The data analysis method used in this research is simple linear regression test. A simple regression test was performed on 2 equations with different dependent variables. The result of this research indicates that CSR disclosure has no significant effect on ROA and ROE

Pengaruh Good Corporate Governance & Corporate Social Responsibility terhadap Kinerja Keuangan (The Influence of GCG and CSR on Financial Performance) Sugeng Hariadi; Dina Rensita Putri; Djoko Sugiono
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

This study aims to determine the effect of DKI (Independent Board of Commissioners), DD (Board of Directors), KI (Institutional Ownership), KM (Managerial Ownership), and CSR on the Financial Performance of the Mining Industry listed on the IDX in 2015-2019. Quantitative descriptive approach is the type of this research. With secondary data from the annual financial statements listed on the IDX through (www.idx.co.id) 2015-2019. With a sample of 17 companies from the mining industry taken by purposive sampling method. This study uses descriptive analysis techniques, simple & multiple linear hypothesis testing. This research results that the Independent Board of Commissioners, Institutional Ownership, and CSR have a significant positive effect on Financial Performance. Meanwhile, the Board of Directors and Managerial Ownership have no influence on the Company's Financial Performance.

Pengaruh Strategic Experiential Marketing/SEMs terhadap Kepuasan Pelanggan (The Effect of Strategic Experiential Marketing/SEMs on Customer Satisfaction) Arif Sudaryana; Rahayu Nurfanovita; Suhartapa Suhartapa
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

This study aims to see how the influence of strategic experiential marketing/SEMs namely sense, feel, think, act, and relationship on customer satisfaction. The study was conducted in a location in the Special Region of Yogyakarta in 2020, with a population of all customers of Matahari Department Store Yogyakarta.The number of samples used is 120 respondents. In taking the sample used purposive sampling method. To analyze the data, the tool used in this research is multiple linear regression analysis.The data analysis tool used in this research is multiple linear regression analysis. The conclusion of the research shows that there is a significant influence either partially or simultaneously between experiential marketing variables on customer satisfaction.

Mitigasi Risiko Siklus Pengeluaran Gereja XYZ Di Tigarunggu, Sumut (XYZ Church Expenditure Cycle Risk Mitigation in Tigarunggu, North Sumatera) Nathania Carissa Tjahja Pranata; Ika Kristianti
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

The financial cycle is the main activity for an organization. One of them is the cash disbursement cycle. Recording of organizational expenditure cycles is required for both for-profit and not-profit organizations. The purpose of this research is to know the importance of a risk-based audit approach in the expenditure cycle of non-profit organizations. This study uses qualitative analysis techniques. The object of this research is XYZ Church located in Tigarunggu Village, North Sumatra. The results showed that the level of inherent risk, control, and detection in XYZ Church was high. This is due to discrepancies in recording, the potential for fraudulent use of cash, discrepancies between cash and physical records, and rationalization of fraud. Internal control can be one of the Church's efforts to control the risks that occur. The implementation of low or inappropriate internal control has a high level of risk compared to the implementation of good internal control.

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Home Page

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Contact Name Hanif Mauludin

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Editorial Address Jalan Terusan Candi Kalasan Blimbing Malang 65142.

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Contact Name
Hanif Mauludin

Contact Email
hanif@stie-mce.ac.id

Phone
+6281259010669

Journal Mail Official
hanif@stie-mce.ac.id

Editorial Address
Jalan Terusan Candi Kalasan Blimbing Malang 65142.

Location
Kota malang,

Jawa timur

INDONESIA