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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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Kinerja Keuangan Dan Penghematan Pajak Sebelum Dan Sesudah Revaluasi Aset Agustina Felisia; Dian Purnama Sari
Akutansi Bisnis & Manajemen ( ABM ) Vol 26 No 02 (2019): Oktober
Publisher : STIE Malangkucecwara

Revaluation of assets is considered capable of fulfilling relevant information to investors and can improve the company's financial performance. In addition to improving financial performance, there are other studies that mention the revaluation of fixed assets may cause tax savings. Researches mostly discusse the impact of revaluation of fixed assets related to financial performance using quantitative methods, while researches looking at taxation aspects are discussed with qualitative methods. Therefore the researcher will try to connect financial performance using variables in the form of debt to equity ratio, operational profit margin, total turnover assets, and return on assets and tax savings using effective tax rate before and after revaluing fixed assets. The variable was tested using a mean difference test-MANOVA method and the sample used was a public company that revalued its fixed assets in 2013 year. The results of the study did not prove that there were differences in financial performance and tax savings before and after the company revaluing fixed assets. This has no effect because the company that revalues fixed assets is merely to meet the target of the government or actually the impact of the tax changes does not have a significant influence because there may be other impacts such as new additional costs for example appraiser fees, increased depreciation costs, all of which may make the company’s profits declined and final tax must be paid by the company. Instead, the revaluation just increase the book value of fixed assets and not the fixed assets physically

Kualitas Produk yang Dihasilkan Mempengaruhi Perilaku Pembeli (Studi pada Bisnis Keluarga di Perusahaan “Achiyat” Blitar) Sunarsasi, Sunarsasi
Akutansi Bisnis & Manajemen ( ABM ) Vol 25 No 2 (2018): Oktober
Publisher : STIE Malangkucecwara

With the growing development of the business world, the competition is also getting tighter, so as a business person must always find various ways to win the competition, so as not to experience losses or bankruptcy especially with similar products. And do not forget about the product innovations so that they are not outdated, in the sense that buyers' interests can be maintained. To meet buyers' interests, the quality of the products produced must always be maintained. Product quality greatly affects the behavior of buyers; therefore the authors use variables for this study and buyer behavior. While this type of research uses quantitative descriptive to draw conclusions through statistical analysis. Using the buyer as a population and the sample took as many as 50 people as respondents. Data collection techniques using purposive sampling with questionnaires that are validity and reliability. For the hypothesis using simple linear regression analysis and t test. While the test t count = 3.905 with a probability of 0.00. Which means the probability is <0.05, then the results of the t test are appropriate and the hypothesis is accepted. Based on the results of the data analysis above, there is a significant influence between product quality and buyer behavior.

Return On Equity Terhadap Kinerja Perbankan Dan Nilai Emas Sebagai Variabel Moderasi Winarto, Edi; ., Suryadi
Akutansi Bisnis & Manajemen ( ABM ) Vol 26 No 2 (2019): Oktober
Publisher : STIE Malangkucecwara

This study purposes to determine the effect of Return on Equity on banking performance assessed by Tobin's Q through the value of gold, whether direct or indirect influence. This type of research is an explanatory research with a quantitative approach. The population used in this study were 40 banking sector companies listed on the Indonesia Stock Exchange from 2013 to 2018. The sampling technique used purposive sampling so that the chosen sample was 29. This study used descriptive statistical data analysis and part analysis. The results show that ROE is not a significant negative effect while Gold on Q is a significant negative effect, the indirect coefficient is 0.02139 and the Total Effect is -0.02261, it means that the actual relationship is an indirect relationship better affecting Tobin's Q (Banking Performance ) which also means that indirectly the gold value variable can drive influence on Company Performance.

PENGARUH PEMAKNAAN KERJA, INSENTIF DAN SISTEM PEMBAYARAN TERHADAP KINERJA MELALUI KEPUASAN KERJA Adi Pramono; Sonhaji Sonhaji; Tachjudin Tachjudin
Akutansi Bisnis & Manajemen ( ABM ) Vol 28 No 1 (2021): April
Publisher : STIE Malangkucecwara

Penelitian ini bertujuan untuk mengetahui pengaruh pemaknaan kerja, insentif dan sistem pembayaran terhadap kinerja melalui kepuasan kerja. Sampel penelitian sebanyak 85 perangkat desa di Kabupaten Pasuruan Jawa Timur. Data dikumpulkan melalui kuesioner dan dianalisis dengan menggunakan analisis jalur. Penelitian ini menemukan bahwa pemaknaan kerja dan sistem pembayaran memengaruhi kepuasan kerja perangkat desa sedangkan insentif tidak terbukti berpengaruh. Selanjutnya kepuasan kerja tidak terbukti memengaruhi kinerja.

ANALISIS FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN VARIASI PERTUMBUHAN LABA ANTAR SEGMEN Saputro, Wibisono; Susanto, Adi; ‏‏‎Lindrawati, Lindrawati
Akutansi Bisnis & Manajemen ( ABM ) Vol 27 No 2 (2020): Oktober
Publisher : STIE Malangkucecwara

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh proprietary cost, agency cost, financing incentives, dan pertumbuhan perusahaan terhadap pengungkapan variasi pertumbuhan laba antar segmen dengan variabel kontrol ukuran perusahaan pada perusahaan manufaktur. Desain penelitian adalah kuantitatif dengan hipotesis. Jenis data yang digunakan adalah data kuantitatif berupa laporan keuangan yang diperoleh dari website BEI. Objek penelitian adalah perusahaan manufaktur yang terdaftar di BEI. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan pertumbuhan perusahaan berpengaruh negatif terhadap pengungkapan variasi pertumbuhan laba antar segmen. Proprietary cost, agency cost dan financing incentives tidak berpengaruh terhadap pengungkapan variasi pertumbuhan laba antar segmen.

Pengaruh Leader Member Exchange (LMX) dan Budaya Organisasi Terhadap Kinerja Manajerial (Studi Pada Politeknik Negeri Malang) Andi Asdani
Akutansi Bisnis & Manajemen ( ABM ) Vol 26 No 1 (2019): April
Publisher : STIE Malangkucecwara

Company organizations that aim to remain capable of acting in an increasingly competitive environment for long time, they should also have strong and powerful human resources. Competent human resources are needed in a competitive environment. The purpose of this research is to analyze and explain the influence of leader member exchange (LMX) and organizational culture on managerial performance. The population in this research were employees at the Managerial Level at Malang State Polytechnic. The sampling technique used is the survey method. The results of this research show that LMX variables have a significant effect on managerial employee performance. Organizational culture has a significant influence on organizational performance. And also, the culture variable has a significant influence on managerial performance.

PENDIDIKAN PENGELOLAAN KEUANGAN KELUARGA, GAYA HIDUP, PEMBELAJARAN SERTA PENGARUHNYA TERHADAP LITERASI KEUANGAN Atika Syuliswati
Akutansi Bisnis & Manajemen ( ABM ) Vol 27 No 1 (2020): April
Publisher : STIE Malangkucecwara

The purpose of this study was to examine the effect of family financial management education, life style, and learning in higher education to financial literacy simultaneously and partially to students of the Accounting Department of State Polytechnic Malang. This research is a quantitative research and a sample consist of 142 students of the Accounting Department of State Polytechnic Malang. The method used is survey method using questionnaire given to the respondent to be answered. Question in questionnaire using likert scale. Data analysis method used in this research is multiple linear regression analysis. The results showed simultaneously and partially family financial management education, life style, and learning in higher education have significant effect on financial literacy.

Budaya Organisasi dan Kepuasan Kerja Terhadap Organizational Citizenship Behavior Melalui Komitmen Organisasi Sebagai Variabel Moderating Kusumawardani, Mawar Ratih; Kurniawan, Brahma Wahyu
Akutansi Bisnis & Manajemen ( ABM ) Vol 25 No 2 (2018): Oktober
Publisher : STIE Malangkucecwara

The results of this study indicate that: (1) Organizational culture has a significant influence on Organizational Citizenship Behavior, (2) Job satisfaction hasn’t influence on Organizational Citizenship Behavior, (3) Organizational culture has a significant influence on organizational commitment, (4) Job satisfactin hasn’t influence on organizational commitment, (5) Organizational Citizenship Behavior has a significant influence on organizational commitment, (6) Organizational culture has an indirrect influence on organizational commitment through Organizational Citizenship Behavior, and (7) Job satisfaction has an indirrect influence on organizational commitment through Organizational Citizenship Behavior.

ANALISIS FAKTOR-FAKTOR BAURAN PEMASARAN JASA YANG DIPERTIMBANGKAN OLEH KONSUMEN UNTUK MENGINAP PADA HOTEL BINTANG DUA DI KABUPATEN MALANG Dwi Danesty Deccasari
Akutansi Bisnis & Manajemen ( ABM ) Vol 7 No 2 (2000): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Dari hasil analisis faktor bauran pemasaran jasa (marketing mix) yang menjadi pertimbangan konsumen dalam menginap di hotel berbintang Kabupaten Malang, menunjukkan prosentase total varian sebesar 70,1. Hal ini menunjukkan bahwa konsumen dalam menginap di hotel berbintang Kabupaten Malang tersebut 70,1% mempertimbangkan faktor-faktor bauran pemasaran jasa (marketing mix) yang diteliti. Ternyata dari hasil penelitian didapat bahwa faktor process merupakan faktor yang paling dipertimbangkan konsumen dalam menginap di hotel berbintang Kabupaten Malang

Pengaruh Variabel Fundamental dan Makroekonomi pada Struktur Modal dan Nilai Perusahaan (Studi pada Perusahaan Property dan Real Estate di BEI ) Moeljadi Moeljadi; Kusuma Ratnawati; Afriani Afriani
Akutansi Bisnis & Manajemen ( ABM ) Vol 22 No 1 (2015): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (242.138 KB)

this study aims to examine and analyze the influence of fundamental variables consisting of profitability, firm size, firm growth, and asset structure and macroeconomic variables consisting of interest rate, inflation and the exchangerate on the capital structure and corporate value. The Study population was 26 property and real estate companies listed on the Indonesia Stock Exchange during 2008-2013. The data collection were using census and the data analysis methods used path analysis. the result showed that profitability and growth of the company have the negative effect on the capital structure,However, the influance of interest rate, inflation and exchange rate showed not significantly. In relation with the company's value, profitability and firm size has positive effect while the structure of assets, exchange rate and capital structure negatively effect the value of the company. the interest rate and inflation proved to have no effect on firm's value.

Page 12 of 23 | Total Record : 228

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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