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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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MODEL PROFIL KOMPETENSI INDIVIDU DOSEN SEBAGAI PENJAMIN MUTU SUATU KASUS DI PERGURUAN TINGGI INSTITUT TEKNOLOGI BANDUNG Kususmastuti, Dyah
Akutansi Bisnis & Manajemen ( ABM ) Vol 10 No 1 (2003): April
Publisher : STIE Malangkucecwara

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Abstract

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Pengaruh Motivasi dan Komitmen Terhadap Prestasi Kerja Karyawan Manise Hotel di Ambon Paais, Maartje
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 (368 KB) | DOI: 10.35606/jabm.v24i2.145

Abstract

Research was conducted on Manise Hotel in Ambon. This study uses the motivation and commitment of employees as independent variables, and job performance as the dependent variable. The purpose of this study to analyze and determine the effect of motivation and commitment of employees on work performance and determine the dominant influence between the variables of motivation and commitment of employees on work performance. The samples are employees Manise Hotel Ambon with a total sample of 47 respondents. Based on the above results it can be seen that: (1) Motivation and employee commitment significant and positive impact on employee performance, high motivation with employee commitment will lead to improved employee performance Manise Hotel in Ambon; (2) It can be seen that motivation is a free variable that has dominant influence on achievement compared with other independent variables; and (3)Motivation and commitment to jointly contribute / donations by 58.2% to changes in job performance, while the remaining 41.8% is the donation / contribution of other variables that are not observed in this study, for example stress of work, compensation, leadership style, culture work and discipline
ANALISIS VARIABEL-VARIABEL FUNDAMENTAL YANG MEMPENGARUHI PRICE EARNING RATIO SEBAGAI DASAR PENILAIAN KEWAJARAN HARGA SAHAM PADA PERUSAHAAN-PERUSAHAAN YANG GO PUBLIK DI BURSA EFEK JAKARTA (1997-1999) Nanang Purwanto
Akutansi Bisnis & Manajemen ( ABM ) Vol 8 No 1 (2001): April
Publisher : STIE Malangkucecwara

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Abstract

Harga saham sebagai indicator nilai asset aktiva perusahaan mudah berfluktuasi sejalan dengan pasang surut kegiatannya. Bagi perusahaan yang memiliki fundamental operasional yang baik, pada umumnya mampu mengantisipasi pengaruh negatif, sehingga umumnya mampu mempertahankan harga pasarnya Melalui analisis fundamental, dengan menggunakan pendekatan price earning ratio akan dapat diketahui variabel-variabel apa yang berpengaruh secara signifikan terhadap price earning ratio. Alasan utama mengapa price earning ratio digunakan dalam analisis harga saham, karena price earning ratio memudahkan atau membantu mengarahkan judgment penganalisis pada variabel-variabel yang penting. Dan tujuan utama penelitian ini adalah menentukan apakah price earning ratio dapat digunakan sebagai penilai harga saham yang wajar. Dengan menggunakan analisis regresi berganda dimana dengan menggunakan data keuangan 1997 - 1999 untuk 35 sampel emiten yang listed di BEJ, diperoleh valuation model berikut : PER = 16,675 + 0,143 DPR - 0,188 ROE - 4,690 EG - 7,262 FLR + E Setelah uji asumsi ekonometrik dilakukan, model dinyatakan mempunyai sifat BLUE. Hasil uji hipotesis yang dilakukan dipeoleh hasil sebagai berikut : 1. Variabel-variabel bebas dividen payout ratio, return on equity, earning growth dan financial leverage secara simultan mampu menjelaskan pengaruhnya terhadap price earning ratio, dengan adjusted R2 sebesar 29,1%. Setelah dilakukan uji F, maka cukup signifikan dan dengan demikian hipotesis pertama terbukti kebenarannya. 2. Dengan uji korelasi parsial antara variabel-variabel bebas dengan variabel tergantung, diperoleh angka koefisien korelasi yang terbesar terdapat pada variabel dividend payout ratio yaitu 0,453. Berdasarkan uji t dengan ? = 0,05 diperoleh t hitung sebesar 5,047 sedangkan t tabel sebesar 1,980. Jadi pengearuh variabel dividend payout ratio terhadap price earning ratio cukup signifikan. Dan pembuktian ini, jelas bahwa hipotesis kedua tidak terbukti kebenarannya. 3. Dalam pengujian kewajaran harga saham diperoleh hasil bahwa sebanyak 40% dari saham emiten berada dalam keadaan over valued, sedangkan sisanya sebanyak 60% berada dalam keadaan under valued. Dari hasil evaluasi, diketahui bahwa tingkat kewajaran harga saham tersebut disebabkan : 1. Kondisi eksternal emiten saat studi berlangsung yang kurang mendukung terhadap terciptanya harga saham. Terutama dimulai pada saat awal krisis moneter berlangsung, kondisi pasar modal secara umum mengalami kelesuan (bearish). Indeks harga saham baik individu maupun gabungan banyak yang mengalami kemerosotan, hal ini mengganggu terciptanya mekanisme harga pasar yang sehat, sehingga pasar modal Indonesia tidak berada pada bentuk efisien yang kuat. 2. Dibandingkan dengan hasil pebelitian terdahulu, didapatkan banyak persamaan sekalipun terdapat perbedaan pada waktu pengamatan dan jumlah sample yang diteliti.
Penyaluran Kredit terhadap Rentabilitas pada Bank Pembangunan Daerah (Distribution of Credit to Rentability at Regional Development Banks) Albait, Nur; Sutanto, Aftoni; Siswanto, Agus
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 2 (2022): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v29i2.1108

Abstract

Penelitian ini bertujuan untuk menganalisis penyaluran kredit terhadap rentabilitas pada Bank BPD Sumatera Selatan (Sumsel) – Bangka Belitung (Babel. Metode deskriptif kuantitatif digunakan untuk menghitung rumus LDR, ROA, dan BOPO pada periode 2017 sampai dengan 2021. Hasil penelitian menunjukkan bahwa penyaluran kredit yang dilakukan BPD Sumsel-Babel mengalami peningkatan pada tahun 2020 karena adanya pandemi Covid-19 sejalan dengan peningkatan ROA, sehingga kondisi keuangan bank tetap dalam kondisi sehat. Berdasarkan perhitungan ROE, ROA, dan BOPO hasilnya menunjukkan situasi dalam kondisi sehat. Hal ini tampak dari perhitungan yang dilakukan untuk LDR = 77.07% berada diantara 50 – 85%; ROA=1, 93% berada di atas 1, 25%, sedangkan BOPO= 80.68% berada kurang dari 96%.
Tata Kelola, Tekanan Luar, Dan Kinerja Keuangan terhadap Integritas Laporan Keuangan (Corporate Governance, External Pressure, and Financial Performance on Integrity of Financial Statements) Nizam, Fahrul; Nur, Emrinaldi; Supriono, Supriono
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 2 (2022): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v29i2.1103

Abstract

This study aims to analyze the effect of good corporate governance, external pressure and financial performance on the integrity of financial statements. Empirical study on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Using 75 samples of companies with the selection using purposive sampling. Using the SPSS program to test the data analysis, namely multiple linear regression and classical assumption test. The results of the study indicate that audit tenure and leverage have no effect on the integrity of financial statements. Institutional ownership, independent commissioners, audit committees, and profitability have a significant effect on the integrity of financial statements.
Tata Kelola Akuntansi Masa Pemerintahan Raja Airlangga (Accounting Governance For The Government Of King Airlangga) Lutfillah, Novrida Qudsi
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 2 (2022): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v29i2.1104

Abstract

This study aims to determine the practice of accounting governance during the reign of King Airlangga in 1019-1043. Historiography is used in this study by accumulating all data into a series of historical exposures of the Airlangga government. The results show that accounting governance is manifested as a charismatic form of King Airlangga's power in regulating the leadership system by taking notes on inscriptions. Godliness is used as a basis in governance to achieve the welfare of the people. This can be seen from the determination of sima, construction of agricultural facilities and expansion of international trade.
Moderasi Personalitas atas Nilai Sosial dan Minat Karir Mahasiswa sebagai Akuntan Publik (Personality Moderation of Social Values and Career Interests of Students as Public Accountants) Sonhaji, Sonhaji; Kartika, Catharina Vira; Mauludin, Hanif
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 2 (2022): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v29i2.1105

Abstract

Pengaruh personalitas terhadap pemilihan karir telah banyak dikaji sebagai anteseden yang menghasilkan temuan yang berbeda. Kebaruan dari Penelitian ini adalah menguji pengaruh nilai sosial terhadap pilihan karir sebagai akuntan publik dengan personalitas sebagai moderasi. Penelitian dilakukan pada mahasiswa jurusan akuntansi sekolah ekonomi Malangkucecwara. Data dikumpulkan menggunakan kuesioner dan didistribusikan pada 52 responden. Uji hipotesis dengan partial least square. Penelitian ini membuktikan bahwa Personalitas memoderasi pengaruh nilai social terhadap minat karir mahasiswa akuntansi sebagai akuntan publik.Temuan ini sekalgus menegaskan bahwa nilai sosial dan minat karir sebaiknya tidak dilihat dari satu sisi, peran aspek personalitas juga sangat kuat.
Menggagas Sistem Informasi Akuntansi Prophetic (Constructing Prophetic Accounting Information System) Kusdewanti, Amelia Indah
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 2 (2022): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v29i2.1106

Abstract

This article aims to critique and construct prophetic accounting information system (AIS). This article uses the metaphor of the Kaaba and tawaf as a method. Meanwhile, the author uses the submission theory initiated by Kusdewanti et al. (2016) as a framework of thought. Kaaba is a value center that connects various aspects of stakeholders to vertically and horizontally, while tawaf places SIA as a basic movement connector that surrounds the value center. As a connector, SIA Prophetic is based on cosmological values, so that its technological aspects will also be based on religious-social-culture. The input is immaterial and material, the process is participatory, and the information output is based on Falah. This article helps build a more humanist AIS and a technology for accounting that is based on religion, culturally, and socially.
Akuntansi Manajemen Strategik Pada Koperasi (Strategic Management Accounting In Cooperatives) Susilawati, Made
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 2 (2022): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v29i2.1107

Abstract

The purpose of this study is to examine how important strategic management accounting is in advancing cooperatives. This study uses a qualitative method through a case study approach. Data were collected through interviews, observation, and literature study. The object of the research is the application of strategic management accounting in cooperatives. The findings of this study are management accounting strategies contribute to advancing cooperatives, but there are still few cooperatives that apply strategic management accounting strategies due to constraints on understanding the roles and functions of cooperative elements, recruiting members and selecting cooperative management, capital, systems and technology, and commitment. These obstacles can be overcome by implementing strategic management accounting which stimulates to collect information, analyze, interpret, recommend solution strategies, and communicate to cooperative management so that they can be used as considerations related to decision making in planning, controlling, evaluating, and continual improvement.
Pengaruh Struktur Modal terhadap Pajak Penghasilan dan Ukuran Perusahaan sebagai Moderasi (Effect of Capital Structure on Income Tax and Firm Size as Moderating) Pega, Eusebius Faleriano; Djuharni, Darti; Liana, Yuyuk; Djafri, Taufik
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 1 (2023): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i1.1191

Abstract

This study aims to measure the effect of capital structure on income tax with company size as a moderating variable. Data was collected from 57 companies in the consumer goods industry sector listed on the Indonesian stock exchange for the 2019-2021 period. Of the 57 companies that met the criteria, there were 14 companies. A number of these 14 companies were then analyzed with the help of SmartPLS and the results obtained were that capital structure had a significant effect on income tax as indicated by the LDAR and DER ratios, company size as a moderating variable also affected the relationship between LDAR and income tax, but company size as a moderating variable did not affect the corporate income tax payable.

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