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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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Pengaruh Sanksi Perpajakan, Dukungan Lignkungan Perusahaan dan Gender terhadap perilaku kepatuhan pembayar Pajak Siahaan, Fadjar O.P.
Akutansi Bisnis & Manajemen ( ABM ) Vol 13 No 1 (2006): April
Publisher : STIE Malangkucecwara

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Abstract

..
THE AUSTRALIAN INTANGIBLE STANDARD (AAS 18/AASB 1013):CRITICS AND VIEWS Shahwan, Yousef
Akutansi Bisnis & Manajemen ( ABM ) Vol 11 No 1 (2004): April
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Abstract

Accounting for intangibles has been subjects of controversy in Australia and in manyother countries (Grant, 1996). The Australian goodwill standard (AAS 18/AASB1013)requires goodwill to be capitalised and amortised over a maximum period of twentyyears. However, there has been no specific accounting standard governing accountingfor identifiable intangible assets in Australia. Such regulatory position has recentlybeen criticised by the profession as well as academicians. This paper analyses someof these critics and views that are of interest to accounting for intangibles. It was foundthat much of the Australian research work on intangibles has focused on how goodwilland identifiable intangible assets are kept in accounts by the Australian companies andthe impact of amortisation requirements in AAS 18/AASB 1013. Thus, it can beconcluded that more empirical work isneeded to examine the reaction of the Australiancapital market to disclosures of goodwill and identifiable intangible assets.
Pengaruh Penggunaan Media Komunikasi Bisnis terhadap Penjualan Perumahan Apersi di Provinsi Jambi, Khairinal, Khairinal
Akutansi Bisnis & Manajemen ( ABM ) Vol 14 No 1 (2007): April
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Abstract

: Penelitian ini menganalisis dan menjelaskan pengaruh media komunikasi bisnis dalam mengiklankan produk. Data primer diperoleh dengan cara melakukan observasi, wawancara dan mengedarkan angket kepada responden. Responden penelitian adalah konsumen pembeli KPR APERSI Jambi. Analisis yang dipakai adalah persentase dan regresi. Hasil penelitian menunjukkan bahwa media komunikasi bisnis yang biasa dipergunakan dalam kegiatan bisnis mempunyai pengaruh yang bervariasi terhadap penjualan produk KPR
Pengaruh Pengukuran Kinerja Keuangan Perusahaan terhadap Return Saham Perusahaan Manufaktur yang Terdaftar di BEJ Swastika, Dwi Lusi Tyasing
Akutansi Bisnis & Manajemen ( ABM ) Vol 14 No 3 (2007): Desember
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Abstract

The objective of this research is to analyze the influence of company’s performance in EPS and MVA on stock return. The research sample totaled 297 manufacturing companies which listed and traded in Jakarta Stock exchange. The period od this study is 2002 – 2004. The data puts from JSX Monthly Review and Indonesian Capital Market Directory. The statistic method used is multiple regression. The result of this research are: (1) the influence of company’s performance in EPS and MVA on stock return gave positive influence and significant; (2) the influence of EPS on stock return gave dominant influence.
Pengaruh Komitmen Organisasi dan Ketidakpastian Lingkungan terhadap Hubungan antara Partisipasi Anggaran dengan Senjangan Anggaran, Hidayat, Hidayat; Suharsono, Judi
Akutansi Bisnis & Manajemen ( ABM ) Vol 14 No 1 (2007): April
Publisher : STIE Malangkucecwara

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Abstract

The issue of whether budget participation reduces slack has attracted the interest of many researchers. However, as indicates by Nouri and Parker (1996), studies examining the impact of participation on slack has not produced consistent results. Several studies found that participation reduced budget slack, while other found that participation increased budget slack. Adopting a contingency approach, this study argues that the effect of participation on budget slack is affected by other factors. In particular, this study examined the extent to which organizational commitment and environmental uncertainty moderated the relationship between participation and slack. It is hypothesized that, first participation reduces performance for individuals with high performance, and vice verse. Second, in situation of high uncertainty, participation reduces slack, but in situation of low uncertainty, participation increased slack. Based on response of 86 managers, the result show that emotions attachment, a dimension of organizational commitment, moderated the relationship between participation and slack
Tantangan dalam Perancangan dan Implementasi Aplikasi Laporan Keuangan untuk UMKM Lutfillah, Novrida Qudsi; Putri, Bella Lestari Agus
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.v31i1.1388

Abstract

Tujuan penelitian ini adalah untuk mengetahui dan menganalisis tantanag dalamperancangan dan implementasi aplikasi accurate accounting di CV. SamchickPrima Berkah, serta strategi mengatasi tantangan tersebut. Metode penelitiankualitatif terapan dipilih dengan jumlah informan dua orang. Hasil penelitianmenunjukkan CV. Samchick Prima Berkah seringkali menghadapi kendala dalammengadopsi teknologi akuntansi yang canggih seperti aplikasi accurate accounting.Ketidakmampuan untuk memahami dan mengimplementasikan aplikasi tersebutdapat menyebabkan kesulitan dalam menyusun laporan keuangan yang akurat,terutama karena perbedaan dalam terminologi dan konsep akuntansi antara aplikasitersebut dan praktik akuntansi yang sudah ada di UMKM. Hal ini menunjukkanperlunya pendampingan dan bimbingan yang lebih intensif terhadap UMKMdalam mengadopsi teknologi baru, serta perlunya penyediaan arahan yang jelasmengenai standar akuntansi yang sesuai dengan jenis usaha dan peraturan yangberlaku yaitu SAK EMKM.
Analisis Pengaruh sikap dan norma subyektif terhadap niat beli kembali : Studi Empiris pada produk susu bubuk berlabel halal Astuti, Widhy Tri
Akutansi Bisnis & Manajemen ( ABM ) Vol 13 No 1 (2006): April
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Abstract

This study is an i lementation of Theog of Reasoned Action, that Attitude and Subjective Norm as independence variables and &purchase Intention as the dependen variable. The object of this study is PT Nestle Milk Powder as the sample of halal label of food product. Moesiem consumer Yogyakart were a, ,en as the sample of this study The results show that Attitude and SOjective Norm wen,positively and significaiitly influence the Repurchase Intention on halal label ty',food product
Variabel yang Mempengaruhi Pendapatan Industri Kecil Kabupaten Gresik Jawa Timur Widodo, Sugeng
Akutansi Bisnis & Manajemen ( ABM ) Vol 14 No 3 (2007): Desember
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Abstract

Hasil penelitian menunjukkan bahwa investasi pada industri kecil tidak dapat mempengaruhi pendapatan di Kabupaten Gresik apabila tidak diikuti dengan kebijakan Pemerintahan Daerah setempat berupa kebijakan berupa kebijakan riil terhadap pembukaan lapangan kerja dan sektor riil secara bersamaan. Lapangan kerja dari sektor industri kecil tidak mempunyai pengaruh langsung terhadap peningkatan pendapatan secara mandiri dan industri kecil tidak mempengaruhi perubahan pendapatan di Kabupaten Gresik secara langsung. Ketiga variabel yaitu investasi, tenaga kerja, dan jumlah industri kecil secara serempak mempengaruhi apabila ketiganya diterapkan secara bersamaan
Keragaman Budaya dan Konflik dalam Organisasi : Suatu Kajian Teoritis Setyowati, Endah
Akutansi Bisnis & Manajemen ( ABM ) Vol 13 No 1 (2006): April
Publisher : STIE Malangkucecwara

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Abstract

,.,.
Faktor-faktor yang mempengaruhi keputusan wanita bekerja untuk berbelanja di supermarket Kota Surabaya Sularso, Andi
Akutansi Bisnis & Manajemen ( ABM ) Vol 11 No 1 (2004): April
Publisher : STIE Malangkucecwara

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Abstract

Dari search is I Made at determining the factor stimulus marketing customers decision of to shop at supermarket in Surabaya city in this Resort the target responden is female worker up 150 selected diary education, purposive random sampling was up pb Lite. Teoretical analisis indikatif that the 33 faktor the image of the stimulus marketings search has product, price, promotion, service, atribut and location to the image of retail bisnis (supermarket). Where determinate and by appleying Factor analysis statistikal where 8.00 rilis faktor, home 33 variabel pintu 8 tutup inti variabel with eigen value 1 n varian komulatif value of 59,93% or 60,00% titik this research indicated that 8 faktor Tekken into account to come to Desi Yen to buy at supermarket according to priority atribut physical supermarket faktor tukang to one day on and that product

Page 19 of 23 | Total Record : 228

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