cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 14   15   16   17   18 
Pelaporan Corporate Social Responsibility pada Kondisi Covid-19 Terhadap Efisiensi Investasi Ladina, Pregnandia; Saifi, Muhammad; Imamah, Nur
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.v30i2.1274

Abstract

This research aims to analyze the effect of corporate social responsibility (CSR) reporting on investment efficiency with information asymmetry as a mediating variable in Covid-19 conditions. This research was conducted on healthcare companies listed on the IDX in 2020-2021. The research sample consisted of 30 companies with purposive sampling. SmartPLS4 was used to test the data. The research results show that CSR has no significant effect on investment efficiency, but CSR has a significant effect on information asymmetry. In addition, information asymmetry does not mediate the effect of CSR on investment efficiency
Pengukuran Kinerja PT Garuda Indonesia Tbk Berbasis Balanced Scorecard (Performance Measurement of Pt Garuda Indonesia Tbk Based on Balanced Scorecard Satyodriyani, Kintan Rachmi; Restarani, Hesti; Kaltum, Umi
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.v30i2.1280

Abstract

This research aims to analyze the application of the balanced scorecard (BSC) method as a benchmark for measuring performance at PT Garuda Indonesia (Persero) Tbk. This research uses a qualitative descriptive method by analyzing data information that can be measured into research indicators based on the four perspectives of the BSC, financial perspective, customer perspective, internal business perspective and growth and learning perspective. Based on the BSC analysis, in 2018-2021 the company's overall performance was not good. The company's condition is getting better in the 2021-2022 period, marked by an increase in profits and a significant increase in the scores of the four BSC perspectives. This indicates that the company's overall performance is improving compared to previous years
Earning Management, Underpricing dan Pengukuran Kinerja Perusahaan yang Melakukan Kebijakan Initial Public Offering (IPO) di Indonesia Bagyo, Yupono
Akutansi Bisnis & Manajemen ( ABM ) Vol 14 No 3 (2007): Desember
Publisher : STIE Malangkucecwara

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

Abstract

Earning Management, underpricing and performance of company joining policy of IPO draw to be studied. Differ from research Husman (1996) to research phenomenon of underpricing of moment IPO, Nasirwan (2002) testing performance of pasca IPO, and Candy (2002) testing performance operate for and the finance performance, this research extend examination to phenomenon of earnings management, underpricing and company performance (finance, market) together. As much 31 company conducting IPO in Jakarta Stock Exchange in research of during period 1990 up to 2001, with unit analysis of during 6 years consisted of 3 years before IPO and 3 years after IPO, so that there is 186 unit analysis. Result of examination indicate that mean discretionary accrual is positive, what indication that company executing IPO of indication do policy of earnings management three years before IPO and three years after IPO by playing component accruals. But discretionary accrual before IPO and after IPO not differ, this matter indicate that company still continue policy of earnings management at least until three year after IPO. Furthermore examination to underpricing using initial return (Rt), proving that company executing IPO experience of underpricing on first when share traded in market sekunder. Mean of Initial return on first of trading in capital market is positive, even happened positive return until the third month a period of trading, after that happened degradation of return by the end of the year (December). Although there no difference which significant of performance of finance before and after IPO, result of examination prove that company executing IPO experience of degradation of performance of finance, whereas performance of market show there is difference of return [of] before IPO by return [is] first day [of] trading [in] Stock Exchange Market, and there is downhill tendency after IPO especially by the end of the year. If connected third the above phenomenon, in general the researcher cannot prove relation between policy earnings management, phenomenon underpricing, and the company market performance and finance performance conducting IPO.
Gender Pimpinan Puncak, Inovasi, dan Kepatuhan Pajak (Top Management Gender, Innovation, and Tax Compliance) Kevin, Kevin; Damayanti, Theresia Woro
Akutansi Bisnis & Manajemen ( ABM ) Vol 31 No 1 (2024): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v31i1.1382

Abstract

Mengacu pada teori ekselon atas, keputusan akan didasarkan pada suatu karakteristik termasuk gender. Keputusan dalam inovasi maupun kepatuhan pajak dapat dipengaruhi oleh gender pimpinan puncak. Oleh sebab itu, penelitian ingin menguji bagaimana pengaruh gender maupun inovasi terhadap kepatuhan pajak serta bagaimana mediasi inovasi dalam kepatuhan pajak gender pimpinan puncak. Metode penelitian yang digunakan merupakan metode penelitian kuantitatif dengan data yang berasal dari World Bank dengan total sample sebesar 34.048. Regresi multinominal digunakan pada penelitian ini untuk menguji hubungan variabel gender dan variabel inovasi terhadap kepatuhan pajak, selanjutnya akan dilakukan uji mediasi dalam uji sobel, uji aroian, dan uji goodman.Penelitian ini dapat membuktikan bahwa terdapat hubungan gender dan inovasi terhadap kepatuhan pajak bahkan terdapat mediasi inovasi dalam hubungan gender pimpinan puncak dan kepatuhan pajak.
Matching sistem penganggaran dengan strategi bisnis dan kompleksitas tugas serta implikasinya terhadap kinerja manajerial Alim, Mohammad Nizarul
Akutansi Bisnis & Manajemen ( ABM ) Vol 13 No 1 (2006): April
Publisher : STIE Malangkucecwara

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

Abstract

The Im of Study of investigate impact of budgeting system effectivity and it's matching with business Strategy and job complexity on managerial performance budgeting system definite as a comprehensive set of budgeting komponen including budget participation, goldiful di, budget evaluatif style, and feedback titik one hundred and nine Manager of strategi bisnis study. Empirical devidence that matching between budgeting system with business Strategy and job complete City have positive signification on managerial performance titik-titik sistem titik the findings of this research gift important contribution and extension for badgeting theory and practice.
Analisis Pengaruh Harga, Volume Perdagangan dan Return Saham terhadap Bid-Ask Spread pada Saham Teraktif yang Tercatat di BEJ W, Fety Hermawati
Akutansi Bisnis & Manajemen ( ABM ) Vol 14 No 3 (2007): Desember
Publisher : STIE Malangkucecwara

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

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh antara harga saham, return saham, dan volume perdagangan saham terhadap bid-ask spread. Sampel penelitian sebanyak 780 harga saham gabungan dari 81 emiten yang diambil dari kumpulan 20 saham teraktif harian selama periode Juli hingga Desember 2006. Data sampel diambil dari Harian Bisnis Indonesia. Penelitian ini dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa: (1) harga saham, return saham dan harga saham berpengaruh signifikan terhadap bid-ask spread, (2) harga saham berpengaruh signifikan terhadap bid-ask spread, (3) return saham berpengaruh signifikan terhadap bid-ask spread, (4) volume perdagangan saham tidak berpengaruh secara signifikan terhadap bid-ask spread. Implikasi dari penelitian ini adalah harga saham dan return saham merupakan informasi yang relevan untuk para investor dalam pengambilan keputusan investasi saham
Pengaruh Pengendalian Akuntansi, Pengendalian Perilaku, dan Pengendalian Personal terhadap Kinerja Manajerial, dengan Moderasi Karakteristik Tugas (Studi pada Kantor Akuntan Publik di Provinsi Jawa Tengah dan DIY) P, Januar Eko; Kustianingsih, Erna
Akutansi Bisnis & Manajemen ( ABM ) Vol 14 No 1 (2007): April
Publisher : STIE Malangkucecwara

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

Abstract

This study tests the influence of effectiveness of accounting, behavior and personnel forms of control by managerial performances with moderating task characteristics on Public Accountant. Respondents participating in the study are manager and submanager. The study uses survey method. The hypothesis was analyzed using Modereted Regression Analysis (MRA). The result show effectiveness of accounting, behavior and personnel forms of control influence with managerial performance. Personnel forms of control moderating task characteristics influence by managerial performance.
Analisis reaksi saham bank umum terhadap perusahaan foreign exchange system di pasar modal Indonesia Kusnanto, Amir
Akutansi Bisnis & Manajemen ( ABM ) Vol 11 No 1 (2004): April
Publisher : STIE Malangkucecwara

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

Abstract

Tes jadi invite investigated the reaction of stock price and trading volume listen komersial Banks to to the change in exchange red regim from manage to Freed system. Data exploid form jsx database using proposive sampling 24 off-31 Banks are selected as simple of Study base open to kriteria, period of listing and list thing status. Period before much 1997 and no record of the listing status over the observation period are finally selected using one and parared samplete this to defence there is not signifikan difference on arr Before and After The period of Change in exchange red regiments. Where as for everage trading volume activity there is a significantly different between Before and After the change in exchange red system
Analisis terhadap Kepuasan Kerja dan Komitmen Karyawan Rumah Sakit Islam “Darusy Syifa” Benowo – Surabaya (Suatu Pendekatan dengan Path Analysis) Utami, Nunung Nurastuti
Akutansi Bisnis & Manajemen ( ABM ) Vol 14 No 1 (2007): April
Publisher : STIE Malangkucecwara

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

Abstract

: Penelitian ini mengkaji tentang pengaruh budaya organisasi terhadap komitmen karyawan melalui kepuasan kerja. Sebelumnya terdapat 5 variabel budaya organisasi yang terdiri dari Hubungan organisasi dan lingkungan (HOL), Hakekat kegiatan manusia (HKM), Hakekat realitas dan kebenaran (HRK), Hakekat manusia (HM), dan Hakekat hubungan antar manusia (HAM). Setelah dianalisis faktor pada awalnya terbentuk 3 faktor. Karena faktor ketiga semua itemnya tidak reliabel maka faktor 3 dikeluarkan sehingga pada akhirnya terdapat 2 faktor saja. Berdasarkan item yang membentuk faktor maka faktor diberi nama: Hakekat Hubungan Kemanusiaan (HHK) dan Hakekat Nurani dan Kebenaran (HNK). Berdasarkan hasil analisis diperoleh kesimpulan bahwa Hakekat Hubungan Kemanusiaan serta Hakekat Nurani dan Kebenaran mempunyai pengaruh positif terhadap kepuasan kerja. Demikian juga kepuasan kerja mempunyai pengaruh positif terhadap komitmen karyawan serta terjadi pengaruh tidak langsung secara total Hakekat hubungan kemanusiaan serta Hakekat nurani dan kebenaran terhadap komitmen karyawan melalui kepuasan kerja yang bersifat positif.
Pengaruh Produk dan Harga terhadap Keputusan Konsumen Depot Air Minum (The Effect of Product and Price on Drinking Water Depot Consumer Decisions) Purwanto, Toni; Sumiyati, Sumiyati
Akutansi Bisnis & Manajemen ( ABM ) Vol 31 No 1 (2024): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v31i1.1391

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh produk dan harga terhadap keputusan konsumen depot air minum yang dilakukan pada konsumen Azwa Qua di Rasau Jaya 1-Kubu Raya. Data dianalisis dari 100 responden dengan menggunakan purposive sampling. Beberapa analisis yang dilakukan dalam kajian ini yaitu, analisis regresi linier berganda, analisis koefisien korelasi (R), analisis koefisien determinasi (R2), uji pengaruh simultan (uji F) dan parsial (uji t). Hasil yang diperoleh dari penelitian ini menunjukkan variabel produk dan harga secara simultan berpengaruh terhadap keputusan konsumen, namun variabel harga tidak berpengaruh secara parsial terhadap keputusan konsumen. Hal ini disebabkan oleh harga yang ditetapkan pada depot air minum Azwa Qua tidak menjadi pertimbangan utama bagi konsumen dalam pengambilan keputusan.

Page 16 of 23 | Total Record : 228

 14   15   16   17   18 

Filter by Year

2000 2026


Reset
Filter By Issues
All Issue Vol 33 No 1 (2026): April Vol 32 No 02 (2025): Oktober Vol 32 No 2 (2025): Oktober Vol 32 No 1 (2025): April Vol 31 No 2 (2024): Oktober Vol 31 No 1 (2024): April Vol 30 No 2 (2023): Oktober Vol 30 No 1 (2023): April Vol 29 No 2 (2022): Oktober Vol 29 No 1 (2022): April Vol 28 No 2 (2021): Oktober Vol 28 No 1 (2021): April Vol 27 No 2 (2020): Oktober Vol 27 No 1 (2020): April Vol 26 No 02 (2019): Oktober Vol 26 No 2 (2019): Oktober Vol 26 No 1 (2019): April Vol 25 No 2 (2018): Oktober Vol 25 No 1 (2018): April Vol 24 No 2 (2017): Oktober Vol 24 No 1 (2017): April Vol 21 No 1 (2014): April Vol 23 No 2 (2016): Oktober Vol 23 No 1 (2016): April Vol 22 No 2 (2015): Oktober Vol 22 No 1 (2015): April Vol 21 No 2 (2014): Oktober Vol 14 No 3 (2007): Desember Vol 14 No 1 (2007): April Vol 13 No 1 (2006): April Vol 11 No 1 (2004): April Vol 10 No 2 (2003): Oktober Vol 10 No 1 (2003): April Vol 9 No 2 (2002): Oktober Vol 9 No 1 (2002): April Vol 8 No 2 (2001): Oktober Vol 8 No 1 (2001): April Vol 7 No 2 (2000): Oktober Vol 7 No 1 (2000): April More Issue