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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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APAKAH LUKISAN MERUPAKAN MEDIA INVESTASI? Gatot Sujono
Akutansi Bisnis & Manajemen ( ABM ) Vol 9 No 1 (2002): April
Publisher : STIE Malangkucecwara

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Abstract

Triggered by an unpredictable monetary problem, most of Asian countries has plunged into deep economic crisis causing sluggish real-sector development even with negative rate. The secondary effect of the crisis has been rampant in the capital-stock market which has fluctuated at low levels. Conversely, during the last two decade the global art market, especially paintings, has expanded enormously with fascinating price and sales. As an illustration, during the two weeks in November 1990, Sothebys and Christie' New York together took transactions amounted to $355.6 million. Another example, in December 2000 Christies London was able to sell ?Portrait of a Lady aged 62'? by Rembrant Harmensz van Rijn for 19,803,751.00 (www.christies.com), These interesting phenomena give the big question mark: is the art marketable and profitable ? Therefore, this study attempts to analyze whether paintings considered as profitable alternative media of investment. Using a simple regression analysis, this study shows that paintings --in general-- give the acceptable normal rate of return .
Pengaruh Pendidikan Kewirausahaan Terhadap Intensi Kewirausahaan, Karakteristik Wirausaha Sebagai Variabel Intervening Nakulo, Koko; Asdani, Andi
Akutansi Bisnis & Manajemen ( ABM ) Vol 23 No 1 (2016): April
Publisher : STIE Malangkucecwara

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Abstract

The purpose of research is to (1) determine the influence of entrepreneurship education to the level of entrepreneurial intentions; (2) to determine the influence of entrepreneurship education to the intention of entrepreneurship, entrepreneurial characteristics as an intervening variable. The population in this research were all students of Politeknik Negeri Malang. The sampling method using a non-probability sampling and sampling was done by using purposive sampling. Characteristics of the sample selection are students who have gained entrepreneurial education likes entrepreneurship courses and seminars or entrepreneurship training and entrepreneurship. Data analysis techniques which used in this research are analysis descriptive statistics and inferential statistical analysis, path analysis. The result known that entrepreneurship education has a significant influence directly to intense of entrepreneurship. Entrepreneurship education has indirect influence to intense entrepreneurship through characteristics of entrepreneurship variable. From the coefficient of determination has value 98.271% indicates that the variable of characteristics of the entrepreneur is a good mediator to improving the entrepreneurial intense
Analisis Pengaruh Dimensi Kualitas Jasa terhadap Kepuasan Pelanggan Perpustakaan Kota Malang Didik Priyo Sugiharto; Triana Murtiningtyas
Akutansi Bisnis & Manajemen ( ABM ) Vol 23 No 2 (2016): Oktober
Publisher : STIE Malangkucecwara

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Abstract

This study was conducted to determine the relationship and the influence of the dimensions of quality of services which include tangible, Reliability, Responsiveness, Assurance, and Emphaty to customer satisfaction in using library services Malang to determine the dimensions of service quality which one has the most dominant influence on customer satisfaction in using library services Malang. Each library can maintain its existence if it can carry out its role. Generally speaking roles - roles that can be done is be a medium between users of the collection as a source of information knowledge, be institutions and cultural interest in the development of reading and generating awareness of the importance of lifelong learning. Develop communication between the user and or with the organizers so as to create collaboration, sharing of knowledge and other scientific communications and also as a motivator, mediator and facilitator for users in search, utilize and develop knowledge and experience. Also acts as an agent of change, development and human culture. According to the city library functions required to deliver high quality service services are services that can meet the needs and expectations of library users, so as to meet users' satisfaction by providing a variety of resources. Information needed both to improve the knowledge for purposes of study, as well as to help solve the problems that are in the face it.
Optimalisasi Pengelolaan Bisnis Retail Minimarket Sugimart Rini Rahayu Kurniati; A . Ramadlan
Akutansi Bisnis & Manajemen ( ABM ) Vol 22 No 2 (2015): Oktober
Publisher : STIE Malangkucecwara

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Abstract

The purpose of "Sunan Giri" orphanage is tackling adolescent delinquency in order to be the generation that possessed akhlakul karimah, capable and skilled for the sake of theirs future. "Sunan Giri" orphanage attempt to contribute in Indonesia development by conducting retail minimarket that called "Sugimart". Changes and developments in the retail market also requires offenders to change the old paradigm of traditional retail management towards modern retail management paradigm (Utami, 2006). The aims of this research are: (1) Explain the retail business management minimarket "Sugimart" conducted by "Sunan Giri" orphanage Jetis Malang, (2) Explain the problem, (3) Explain the management optimization. This research use descriptive qualitative method. The results show that management is not optimal. According to the results of the interview due to: the employees who do not have the experience need to be trained, leadership skills that managers still less so the impact on all management including the arrangement of working hours are less disciplined in carrying out the work shift. Capital is still weak; the competition minimarket is also very competitive and very tight with popping Indomaret, Alfamart and others, so that the development of mini-market Sugimart retail looks to no avail.
FAKTOR-FAKTOR INTERN YANG MEMPENGARUHI PERILAKU KONSUMEN DALAM KEPUTUSAN PEMBELIAN RUMAH Rina Irawati
Akutansi Bisnis & Manajemen ( ABM ) Vol 8 No 2 (2001): Oktober
Publisher : STIE Malangkucecwara

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Abstract

Masalah utama yang diselidiki dalam penelitian ini adalah perilaku responden sehubungan dengan pengambilan keputusan pemilihan rumah. Secara lebih eksplisit penelitian ini bertujuan untuk mengetahui hubungan dan pengaruh faktor-faktor intern yaitu motivasi, persepsi, belajar, kepribadian dan sikap responden terhadap keputusan pembelian, khususnya mengenai struktur keputusan pembelian mengenai bentuk produk, waktu pembelian dan cara pembayaran. Subyek dalam penelitian ini adalah pemilih rumah di Puncak Dieng Eksklusif Malang. Tehnik penarikan sampel menggunakan stratified random sampling. Ada delapan variabel yaitu motivasi, persepsi, belajar, kepribadian, sikap, keputusan bentuk produk, keputusan cara pembelian, dan keputusan cara pembayaran. Data diperoleh dengan cara menyebarkan kuesioner. Untuk menganisis data digunakan distribusi frekuensi, korelasi dan regresi linear berganda serta uji-t dan uji-F. Distribusi frekuensi digunakan untuk mengetahui deskripsi tiap-tiap amatan, analisis korelasi berganda digunakan untuk mengetahui tingkat keeratan hubungan variabel bebas secara bersama-sama terhadap variabel terikat, regresi berganda digunakan untuk mengetahui besarnya pengaruh variabel bebas secara bersama-sama terhadap variabel terikat. Sedangkan uji-t digunakan untuk mengetahui tingkat signifikasi hubungan dan pengaruh antar dua variabel, uji F digunakan untuk mengetahui tingkat signifikasi hubungan dan pengaruh lebih dari dua variabel. Dalam hipotesis pertama diduga ada keeratan hubungan dan pengaruh antara variabel bebas (motivasi, persepsi, belajar, kepribadian, sikap) terhadap variabel terikat (keputusan pembelian). Dengan hasil sebagai berikut : koefisien korelasi berganda (0,986), F hitung (197,448), serta probabilitasnya 0,000. Dengan demikian keputusan terhadap Ho ditolak atau Ha diterima. Dari analisis ini dapat pula diketahui koefisien determinasinya (R2) yaitu sebesar 0,971 berarti bahwa keputusan pembelian 97,1% disebabkan oleh variabel-variabel dalam konsep faktor intern konsumen, sedangkan 2,9% disebabkan oleh faktor-faktor lain yang tidak diteliti. Dalam hipotesis kedua, hasil analisis membuktikan bahwa semua variabel bebas mempunyai pengaruh yang bermakna terhadap variabel terikat, dan faktor yang paling dominan pengaruhnya terhadap keputusan pembelian adalah variabel sikap. Hal ini ditunjukkan dari koefisien regresi terbesar di antara variabel bebas lainnya yaitu sebesar 0,299 dengan F-hitung yang paling besar di antara variabel bebas lainnya yaitu sebesar 3,805. Jadi hipotesis II yang menduga bahwa variabel sikap berpengaruh paling dominan terhadap keputusan pembelian yang dikaitkan dengan bentuk produk dapat dibuktikan.
Pengambilan Keputusan Etis Berdasarkan Gender, Tingkat Pendidikan, Pengalaman Kerja dan Religiusitas Ivana Susilo; Yenni Sugiarti
Akutansi Bisnis & Manajemen ( ABM ) Vol 21 No 1 (2014): April
Publisher : STIE Malangkucecwara

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Abstract

This research examines the effect of gender, educational level, working experience and religiosity on ethical decision-making of accounting students. The main contribution is on the importance of ethical decition for accountants. Logistic regression is employed to analysis the effect and the sample of 128 undergraduate and professional accounting students are drawn. The results show that gender does not significantly affect ethical decision-making, while tingkat pendidikanand working experience do have significant effect on ethical decisions. Religiosity is not the most dominant ethical factor in decision makings if compared to other ethical factors.
ANALISIS PENGARUH FINANCIAL STRUCTURE TERHADAP RETURN ON EQUITY (ROE) Dwi Lusi Tyasing Swastika
Akutansi Bisnis & Manajemen ( ABM ) Vol 10 No 2 (2003): Oktober
Publisher : STIE Malangkucecwara

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Abstract

Financial structure atau struktur keuangan mencerminkan bagaimana cara aktiva-aktiva perusahaan dibelanjai dan dapat dilihat pada sisi kanan Neraca, yang terdiri dari hutang jangka pendek, hutang jangka panjang dan modal sendiri. Return On Equity (ROE) merupakan kemampuan suatu perusahaan dengan modal sendiri yang bekerja didalamnya untuk menghasilkan keuntungan setelah pajak. Penentuan struktur keuangan yang tepat dalam suatu perusahaan akan menghasilkan tingkat Return On Equity (ROE) yang tinggi. Namun, struktur keuangan yang tepat tidak dapat ditentukan secara permanen karena adanya beberapa masalah, seperti kondisi perekonomian yang selalu berubah, terbatasnya sumber dana dan adanya persaingan ketat antar perusahaan sejenis. Tujuan penelitian ini untuk mengetahui pengaruh struktur keuangan terhadap ROE pada perusahaan food and beverage yang go public di Bursa Efek Jakarta. Variabel yang digunakan dalam penelitian ini terdiri dari variabel terikat, yaitu Return On Equity (ROE) dan variabel bebas, yaitu Current Liabilities to Total Assets Ratio, Long Term Debt to Total Assets Ratio dan Equity to Total Assets Ratio. Dengan menggunakan metode analisis Regresi Linier Berganda, hasil penelitian menunjukkan keadaan sebagai berikut: (1) Bahwa variabel-variabel Long Term Debt to Total Assets Ratio, Current Liabilities to Total Assets Ratio dan Equity To Total Assets Ratio secara serentak mempengaruhi Return On Equity (ROE) perusahaan; (2) Bahwa Current Liabilities to Total Assets Ratio mempunyai pengaruh dominan terhadap Return On Equity (ROE) perusahaan; (3) Bahwa terdapat perbedaan ROE antara kelompok perusahaan yang mempunyai Equity to Total Assets Ratio kurang dari 50 % dengan Equity to Total Assets Ratio lebih dari atau sama dengan 50 %.
GOVERNMENT INTERVENTION ON SPREAD Nevi Danila
Akutansi Bisnis & Manajemen ( ABM ) Vol 7 No 1 (2000): April
Publisher : STIE Malangkucecwara

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Abstract

We find that during 1985 to 1987 intervention in the Japanese yen widened the spread and intervention in the Deutsche mark did not have any influence on spread. This finding is supported by several authors: Federal Reserve intervention either increased the volatility of yen/US dollar or had no impact on the volatility of DM/US$ during the period 1985-1991.
Studi Keperilakuan Individu dalam Menggunakan Sistem Informasi Berbasis Teknologi Tri Rahayu Widyaningrum; M. Iswahyudi
Akutansi Bisnis & Manajemen ( ABM ) Vol 24 No 1 (2017): April
Publisher : STIE Malangkucecwara

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Abstract

This study aims to examine the factors that influence behavior interest toward individual behavior in using technology based information system. This research uses Model Technology Acceptance Model (TAM) with the addition of system quality construct. This research uses survey method and take sample as many as 50 individuals working in companies engaged in finance in Banyuwangi. Test data using WarpPLS 3.0 application. The result of this research is construct perception of ease and quality of system have positive effect to behavior interest. Furthermore, interest in behavior positively affect the behavior of individuals in using technology-based information systems. Perceptions of usefulness and attitudes have a positive effect on behavioral interest but are not significant. The implication of this research is that information technology and management information system providers should consider more about the perception of convenience, system quality, behavioral interest and individual behavior.
Indeks Kepuasan Masyarakat (IKM) pada Kantor Camat Kecamatan Sarolangun Kabupaten Sarolangun Dahmiri Dahmiri
Akutansi Bisnis & Manajemen ( ABM ) Vol 21 No 2 (2014): Oktober
Publisher : STIE Malangkucecwara

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Abstract

This study aims to analyze public satisfaction index at Kantor Camat Kecamatan Sarolangun Kabupaten Sarolangun. This study took a sample of 150 respondents by Kepmen PAN No. 25 / KEP / M.PAN / 2/2004. The method used in this research using mixed qualitative descriptive study to determine community satisfaction index of services in the Kantor Camat Kecamatan Sarolangun Kabupaten Sarolangun. To measure the level of satisfaction of the people use the value of Community Satisfaction Index (HPI), which is calculated using the weighted average value of each element of the service. The results showed that there are 3 (three) dimensions in both categories, namely: dimensions service procedures, the ability of service personnel and environmental safety. While the dimensions are not good category there are 2 (two), namely fairness of service and assurance service charge. The dimensions in the unfavorable category there are nine (9) that the terms of service, clarity of service personnel, service personnel discipline, responsibility for care workers, speed of service, courtesy and friendliness of the clerk, the reasonableness of the cost of service, service schedule certainty, and comfortable environment.

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