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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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Efek Financial Management Behavior, Self Efficacy, Herding Terhadap Keputusan Investasi Generasi Z (Effects of Financial Management Behavior, Self-Efficacy, Herding on Generation Z Investment Decisions) Hidayat, Fikri; Siregar, Sandra Rosalie; Nugroho, Arif Widodo
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.v30i1.1192

Abstract

This study was conducted to better understand the impact of financial management behavior, self-efficacy, and herding on the investment decisions of Generation Z. Those born between the years of 1997 and 2010, sometimes known as "Gen Z," are considered to be part of the "millennial" generation. The research used a purposive sample technique, whereby the data collected was tailored to meet certain criteria. Throughout the course of this survey, we were able to collect data from 153 individuals. Using Structural Equation Modeling (SEM) and the SmartPLS 3.0 software, we developed a method for doing in-depth statistical analysis. Research findings indicate that money management habits, self-efficacy, and herding all have a positive impact on investment decisions..
Pengaruh Sustainability Report, Vitalitas, Intellectual Capital terhadap Nilai Perusahaan (Effect of Sustainability Report, Vitality, Intellectual Capital on Firm Value) Lindrawati Lindrawati; Tjandra, Ivena; Lindrawati, Lindrawati; Susanto, Adi
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.v30i1.1179

Abstract

The purpose of this study is to examine and analyze the factors that affect the value of banking companies. The type of data used is quantitative data in the form of company annual reports and sustainability reports. The object of research is banking companies listed on the Indonesia Stock Exchange in 2017-2019. Data were analyzed using multiple linear regression whose results showed disclosure of sustainability reports and intellectual capital had no effect on firm value. In addition, the level of bank vitality in the form of earnings has a positive effect on firm value, while the risk profile, good corporate governance, and capital have no effect on firm value.
Profitabilitas Memoderasi Pengaruh Likuiditas, Leverage dan Operating Capacity Terhadap Financial Distress (Profitability Moderates the Effect of Liquidity, Leverage and Operating Capacity on Financial Distress) Pebrianti, Grestika; Suryadi, Edy; Safitri, Heni
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.v30i1.1181

Abstract

This study aims to determine the role of Profitability (ROA) moderates the effect of Liquidity (CR), Leverage (DER), and Operating Capacity (TATO) on Financial Distress, with a research focus on service companies in the tourism subsector, restaurants, hotels, and transportation companies listed on the Indonesia Stock Exchange for the 2019-2021 period. A sample of 55 companies was used which was taken by purposive sampling technique. Quantitative research method with causal research used in this study, with moderated regression analysis (MRA) as the analytical tool. This analysis results that CR has a partial effect on financial distress, while DER and TATO have no effect. In addition, this study found no evidence to suggest that ROA can moderate the correlation between CR, DER, and TATO in financial distress.
Implementasi Standar Akuntansi Pemerintah Berbasis Akrual Untuk Mewujudkan Laporan Keuangan Yang Berkualitas (Implementation of Accrual-Based Government Accounting Standards to Realize Quality Financial Reports) Sari, Anita; Kusmilawaty, Kusmilawaty
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.v30i1.1185

Abstract

The goal of this research was to look into how the analyze whether quality financial reports are realized with the implementation of accrual-based SAP and how to implement accrual-based SAP in government offices in 2023with a focus on the Environment and Forestry Service of North Sumatra Province. Employees of the finance division of the Environment and Forestry Service of North Sumatra Province in 2023 were used in this study. This study employs qualitative research and data collection methods such as interviews, observations, and documentation According to the study's findings, the Government Accounting Standards on the Accrual Base have been fully implemented in the Environment and Forestry Service of North Sumatra Province in accordance with Government regulations, and there has been an improvement in the quality of financial statements that are more transparent and accountable
Korupsi Dan Kepatuhan Pajak: Peran Kontekstual Edukasi Wajib Pajak (Corruption and Tax Compliance: The Contextual Role of Taxpayer Education) Mallawa, Kaizart Koagouw; Damayanti, Theresia Woro
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.v30i1.1188

Abstract

Tax revenues are often not optimal due to several factors, one of which is the perception of corruption. The purpose of this study was to examine the impact of perceptions of corruption on tax compliance and the role of education. This study took 107 sample countries and used secondary data sources from the Corruption Perception Index, Global Competitiveness Report. The result is that the higher the perception of state corruption, the lower the level of state tax compliance. However, taxpayer education can increase tax compliance through the readiness of taxpayers to obey with the perception of fairness of the tax system and the views of tax authorities that are clean from corruption. The results of this study are expected to be useful for governments and state apparatus in various countries in designing and making policies and programs to increase taxpayer education.
Determinan Pengungkapan Pajak di Indonesia (Determinants of Tax Disclosure in Indonesia) Wardoyo, Eirene Puspita; Sari, Dian Purnama
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i2.1275

Abstract

Tax disclosure has become a debate, namely whether the existence of tax disclosure can increase tax compliance. Dangerous tax practices such as illegal tax planning by companies create public pressure to prevent and end such acts. This pressure is overcome by increasing compliance and accountability through increasing taxpayer disclosure of information that can be accessed by the public. This study aims to analyze and examine the effect of tax planning, utilization of tax havens, and managerial ownership on corporate tax disclosure. The research object used is a manufacturing company listed on the Indonesia Stock
PERAN BRAND IMAGE SEBAGAI MODERATOR CELEBRITY ENDORSER PADA KEPUTUSAN PEMBELIAN Erawati, Sherly Hesti; Amalia, Novika Salsabila; Mauludin, Hanif; Liana, Yuyuk
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i2.1276

Abstract

In the hypercompetitive era, the use of celebrity endorser s and brand image as determinants of purchasing decisions is still a major concern of marketing practitioners. The study aims to assess the influence of celebrity endorser s and brand image on purchasing decisions. The study involved 60 respondents who used a skincare product defined as Gen Z. Using the Structural Equation Modeling (SEM) approach with Partial Least Squares (PLS) analysis, the study introduced a new perspective by positioning brand image as a moderation variable, a model with a limited precedent on previous research. The findings of this study reveal that celebrity endorser s as well as brand image have a significant influence on purchasing decisions. Furthermore, this study shows that brand image acts as a positive moderation. Strengthen the link between celebrity support and purchase decisions. The results highlight the multifaceted dynamics that play a role in consumer decision-making in the context of skin care beauty products, highlighting the important role of brand image as an important factor in increasing the influence of celebrity support on consumer purchasing decisions."
Dampak Literasi Keuangan dan Sikap Keuangan Terhadap Perilaku Keuangan (The Impact of Financial Literacy and Financial Attitude on Financial Behavior) Jamal, Hisnol; Haeruddin, Haeruddin; Ahmad, Ibrahim
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i2.1277

Abstract

This study analyzes the impact of financial literacy and financial attitudes on the financial behavior of property developers in Gowa Regency. It involves 30 property developers as a census sample. Data were collected using an online questionnaire and analyzed using multiple linear regression with SPSS 25. The results indicate that financial literacy has a positive and significant influence on financial behavior. However, the impact of financial attitudes on financial behavior was not found to be significant. The managerial implication is that property developers should enhance their understanding of financial concepts to optimize their business decisions. Although financial attitudes were not significant in this study, they should still be considered in decision-making. A holistic approach to financial management can provide greater benefits in property business management.
Profesional Skeptimisme Auditor dan Kualitas Audit dalam Era Blockchain (Auditor Professional Skepticism and Audit Quality in The Blockchain Era) Wijaya, I Nyoman Agus; Setiana, Sinta; Rusyana, Finna
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i2.1278

Abstract

This research aims to identify the influence of professional skepticism on audit quality through blockchain technology as a moderating variable. This research also tries to find determining factors that can increase auditors' professional skepticism. Data analysis was carried out using SEM-PLS, with auditor analysis units in Indonesia. Data was collected through questionnaires sent to auditor managers, senior auditors and junior auditors as objects receiving pressure from clients in insurance engagements. The research results show that auditors' professional skepticism has a positive influence on audit quality. The interaction between client time limit pressure and audit quality is strengthened by the presence of professional skepticism. These findings conclude that auditors must increase professional skepticism in technological sophistication to improve audit quality. In addition, the results of this study indicate that the pressure of client time constraints has a positive influence on professional skepticism.
Literasi dan Inklusi Keuangan, serta Keterampilan Akuntansi untuk Keberlanjutan UMKM (Financial Literacy and Inclusion, as well as Accounting Skills for MSME Sustainability) Dewi, Rachma Kusuma; Purwantini, Anissa Hakim
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i2.1279

Abstract

This research analyzes the influence of financial literacy, financial inclusion, access to capital, financial technology and accounting skills on the sustainability of Micro, Small and Medium Enterprises (MSMEs) in Magelang City. The sample used was 333 MSMEs and analyzed using multiple regression with SPSS 25. The results of this study show that financial literacy, financial inclusion and accounting skills have a positive impact on the sustainability of MSMEs, while financial technology and access to capital do not have a significant impact. Internal company resources such as financial and accounting knowledge and capabilities are key factors in achieving sustainability for MSMEs

Page 15 of 23 | Total Record : 228

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