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Hanif Mauludin
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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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ANALISIS KUALITAS PELAYANAN, PENGARUHNYA TERHADAP IMAGE Hanif Mauludin
Akutansi Bisnis & Manajemen ( ABM ) Vol 7 No 1 (2000): April
Publisher : STIE Malangkucecwara

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Abstract

The study was undertaken with the rationale that service quality is an important aspect for organization leaders to consider, especially for service oriented organizations to satisfy their customer. Satisfying the customers provides the organization with a good corporate image. A good corporate image serves as an effective strategy in winning the competition with other businesses of the same type. Leading companies who wish to keep their status should always keep service quality mind. It has to be an absolute concern as the organization does not only have to face the competitors but also the customers who continuously change, vary, and are aware of their needs. Therefore, continuous enhancement of service quality has to be provided. This study is aimed at 1) determining the service quality level of public hospital in Tuban, form the patient perspective; 2) determining influence of service quality on corporate image. Service quality is measured in five dimensions know as servqual technique. The five dimensions serve as tangibility (x1), reliability (x2), responsiveness (x3), assurance (x4), empathy (x5). The research was conducted at the regional public hospital of Tuban, with the VIP, first class, and second class patients as the analysis units. Sampling was done by stratified random sampling technique obtain 73 respondents. Gap analysis was used by comparing performance and expectation, while regression analysis was used by the inter-variable relationship of the hypothesis. As many as 18 items were used as main instrument of the questionnaire which was distinguished into five quality variables used to collect the data, both through interview and questionnaires to be filled out by respondents. Verification of research instruments showed high reliability and validity. The result of this study showed that gap analysis technique used could provide information from the patient?s perspective at the service quality at the public hospital of Tuban was good. Statistical testing revealed that significant influence was evident of service quality and corporate image, with R=0.83 and R2=0.66. The most dominant variables, however, for corporate image were tangibility and reliability. In conclusion, the result of this study support some theories developed by the Parasuraman (Servqual), Brown (Customer Satisfaction/Revenue Enhancement Models) and Elhaitammy (Service Excellence). Furthermore, this confirms the hypothesis that significant influence is evident quality on the corporate image
Pengaruh Kompensasi Terhadap Kinerja Karyawan Melalui Prestasi Kerja Karyawan pada PT. Nippon Paint Kediri Saputra, Beny Mahyudi
Akutansi Bisnis & Manajemen ( ABM ) Vol 26 No 1 (2019): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.681 KB) | DOI: 10.35606/jabm.v26i1.390

Abstract

The objectives of this study are: 1). Knowing the effect of compensation on employee performance directly. 2). Knowing the effect of compensation on employee performance. 3). Knowing the effect of work performance on employee performance. 4). Knowing the effect of compensation on employee performance through work performance. The population is defined as "the number of families that will be studied", the population used by researchers in this study is the entire work of PT. Nippon Paint Kediri. This research sample was taken by using simple random sampling technique that is sampling technique from the population that was carried out randomly regardless of the strata that existed in the population. simple random sampling is a method of sampling where each element of the population has the same opportunity to be chosen as a member of the sample and the sample is taken using a number table/generator. The technique used is path analysis. Based on the results of the research and the discussion described, conclusions can be drawn as follows: 1). There is a significant direct effect between the variable compensation (X1) on employee performance (X2) of 0.410. 2). There is a significant direct effect between compensation (X1) on employee performance (Y) of 0.561. 3). There is a direct significant between employee work performance (X2) on employee performance (Y) of 0.358. 4). There is an indirect effect between compensation (X1) on employee performance (Y) through employee work performance (X2) of 0.708.
Peranan Buku Pembantu Sebagai Rincian dari Buku Besar Dalam Menentukan Harga Pokok Produksi (Studi pada Percetakan Andromedia Malang) Djoko Sugiono
Akutansi Bisnis & Manajemen ( ABM ) Vol 22 No 2 (2015): Oktober
Publisher : STIE Malangkucecwara

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Abstract

Based on the results of analysis, show that the subsedledger is a record of the details in the ledger in the manufacture of products start from production process to become finished products ready to be marketed, where the data is taken from the source. While the ledger containing the total costs incurred in the manufacture of those products where the data is taken from the daily journal that has been recapitulated. Thus it can be said in the manufacture of these products in total costs appear in the ledger, while the details of such costs in the subsedledger, which the company is based on the order subsedledger stated in the cost of the card or charge card. Based on this , management can determine production costs inherent in the order that has already produced, but on the balance sheet date has not been handed over to the buyer, and are presented in the balance sheet as the cost of finished goods inventory. In addition, management can also determine production costs attached to the orders on the balance sheet date still under construction, and is presented in the balance sheet as cost of product inventory in the process.
PENGARUH PERSEPSI TERHADAP AKUNTANSI SUMBER DAYA MANUSIA Agus Dwi Sasono
Akutansi Bisnis & Manajemen ( ABM ) Vol 9 No 1 (2002): April
Publisher : STIE Malangkucecwara

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Abstract

Derasnya arus informasi yang disebabkan oleh kemajuan teknologi dan transportasi mengakibatkan semua aktivitas tidak bisa berdiri atau jalan sendiri-sendiri, apakah aktivitas ekonomi maupun disiplin ilmu. Manajemen Sumber daya Manusia sebagai salah satu disiplin ilmu yang mempelajari sumber daya manusia dalam organisasi saat ini mengalami pergeseran peranannya dari yang bersifat taktis menuju strategis yaitu pemberian nasehat-nasehat kepada manajer senior dalam memahami tentang implikasi dari keputusan usaha yang telah diambilnya. Demikian halnya dengan disiplin ilmu akuntansi, yang dahulunya hanya memberikan informasi tentang kekayaan perusahaan berupa sumber daya alam dan modal saja, sekarang dirasakan masih kurang karena masih ada kekayaan perusahaan yang belum tersajikan yaitu kekayaan sumber daya manusia. Akuntansi Sumber Daya Manusia adalah paradigma yang mencoba menjawab permasalahan tersebut, yang berguna untuk memberikan informasi yang diperlukan untuk memperoleh, mengembangkan, mengalokasikan, menghemat, menggunakan, menilai sumber daya manusia dari suatu perusahaan. Namun sampai sekarang masih belum bisa diterapkan di Indonesia. Tempat penelitian dilakukan di Malang Jawa Timur dengan responden para akuntan yang terdiri dari akuntan publik, akuntan pendidik dan akuntan intern. Sampel dalam penelitian ini sebanyak 33 responden. Dari hasil uji hipotesis pertama (ke 1), dengan menggunakan uji F dapat diketahui F= 11.770 dengan sig. F= 0.000 < a = 0.05, dapat disimpulkan bahwa secara simultan terdapat pengaruh yang signifikan antara variabel bebas yaitu Perhatian (X1), Pemahaman (X2) dan Perhatian (X3) terhadap variabel terikat yaitu penerapan akuntansi sumber daya manusia (Y). Dari hasil uji hipotesis kedua (ke 2), dengan menggunakan uji t dapat diketahui variabel Perhatian (X1) menghasilkan t = 3.387 dengan sig. t = 0.002 < a = 0.05, Pemahaman (X2) menghasilkan t = 2.282 dengan sig. t = 0.030 < a = 0.05 dan Ingatan (X3) menghasilkan t = 2.978 dengan sig. t = 0.01 < a = 0.05, dapat disimpulkan bahwa secara partial terdapat pengaruh yang signifikan antara variabel bebas yaitu Perhatian (X1), Pemahaman (X2) dan Ingatan (X3) terhadap variabel terikat yaitu penerapan akuntansi sumber daya manusia (Y). Peneliti menyarankan penyajian biaya sumber daya manusia dalam laporan keuangan pada pos aktiva tetap tidak berwujud dan diamortisasikan setiap periodenya, sedangkan nilai sumber daya manusia disajikan dalam catatan direksi.
MAKNA BONUS BAGI PENGEMUDI TRANSPORTASI ONLINE Darti Djuharni; Wilujheng Dwi Pangesti
Akutansi Bisnis & Manajemen ( ABM ) Vol 27 No 1 (2020): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.622 KB) | DOI: 10.35606/jabm.v27i1.567

Abstract

The interpretive paradigm used in this study is intended to uncover the meaning of bonuses for online transportation drivers. The existence of benefits felt by the community towards the existence of online transportation, encourages researchers to study it further. Nine online transportation drivers in Malang were used as informants in this study. Interviews were conducted based on the willingness of the drivers and conducted while the person was waiting for the order. Based on the results of the analysis that has been done, the meaning of bonuses revealed in this study are: Fulfillment of Basic Needs, Performance Enhancement, Fulfillment of Safety and Comfort, and Existence of Achievement Assessment
Intensi Wirausaha Mahasiswa Untuk Menciptakan Kemandirian Mahasiswa Dalam Berwirausaha Yuyuk Liana
Akutansi Bisnis & Manajemen ( ABM ) Vol 21 No 1 (2014): April
Publisher : STIE Malangkucecwara

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Abstract

The purpose of this study is to describe the entrepreneurial intentions of students consisting of demographic characteristics, personality characteristics and the characteristics of entrepreneurial students at STIE Malangkucecwara Malang. The population was 2011 class of students at STIE Malangkucecwara who had stepped 6th semester and already getting entrepreneurhip subjects (Entrepreneurship). Sample using 76 respondents. The results showed that the respondents aged 18-23 years was 85.5%, most of the sex of the respondents were male as many as 41 people or 53.9%. The personality characteristics of the items need for achievement for entrepreneurs that states could not agree as much as. Next at 72.4% of respondents stated item self-efficacy strongly agreed that 47 people or 61.8%. While the variable characteristics of entrepreneurs with a future orientation items respondents said strongly agree and 65.8% of items respondents agreed responsibilities as much as 52.6%.
PEMBANGUNAN EKONOMI DAN DISTRIBUSI PENDAPATAN ANTAR DAERAH DI DAERAH ISTIMEWA YOGYAKARTA Udjianto, Didit Welly
Akutansi Bisnis & Manajemen ( ABM ) Vol 10 No 1 (2003): April
Publisher : STIE Malangkucecwara

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Abstract

The result of this research as follow from the three leading sektors analyzed corcerning with economy of Yogyakarta the period of 1975 - 1995 as shows that the value of structural change elasticity is defferent the tertiary sektor is the highest. The couses the allocation of development resources in the forms of facilities and infrastructure s needed to increase inputs among those sektors gives different influences. Structural change elasticity has altered the pattern of PDRB composition in Yogyakarta where previously an agricultural area, it is now dominated by service sektor. This condition couses the rise of the elements of growth inducement that is unequal and uneven. As the result, there is s tendency of more uneven societys income distribution in Yogyakarta, it means that the higher income per capita, the greater the rate of its unevenness.
ANALISIS PERBANDINGAN METODE PERHITUNGAN PPh 21 PADA KARYAWAN PT ISTAKA KARYA (PERSERO) Baso R; Misbah Misbah; Sumarni S
Akutansi Bisnis & Manajemen ( ABM ) Vol 28 No 1 (2021): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (346.296 KB) | DOI: 10.35606/jabm.v28i1.810

Abstract

Tujuan penelitian ini adalah untuk mengetahui perbandingan penggunaan perhitungan metode net basis dan metode gross up dalam menghitung PPh 21 pada Karyawan PT Istaka Karya (Persero). Penelitian ini menggunakan penelitian kuantitatif dengan menggunakan teknik analisis deskriptif komparatif. Obyek penelitian pada PT Istaka Karya (Persero). Hasil penelitian menunjukan bahwa perhitungan PPh 21 PT Istaka Karya (Persero) menggunakan metode gross, yaitu karyawan menanggung sendiri PPh 21. Metode yang paling efisien yang digunakan dalam menghitung PPh 21 PT Istaka Karya (Persero) dari ke tiga metode yang dibandingkan yaitu metode gross up karena menguntungkan kedua belah pihak yaitu karyawan dan juga perusahaan. Tetapi jika dilihat pada sisi nominal pajak lebih kecil jika perusahaan menggunakan metode net basis.
Disiplin Karyawan Mempengaruhi Kualitas Produksi Blimbing Petani Ratu Buah di Blitar (Studi pada Bisnis Keluarga di Kec Sukorejo Desa Karangsari Blitar) Sumarsasi, Sumarsasi
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 (254.793 KB) | DOI: 10.35606/jabm.v24i2.147

Abstract

In managing Human Resource management both done in companies and organizations require discipline in achieving production quality targets that can make a flourish, although companies or organizations have clear goals and programs. If not supported by employee discipline which is one key to success then the company or organization will not work optimally. The higher the employee discipline the more optimal the production quality targets produced. But it is difficult to apply to organizations or companies, let alone those that are managed in a kinship
Analisis Kinerja Keuangan, Perencanaan Pengendalian Modal dan Piutang Untuk Meningkatkan Stabilitas Keuangan UD Lapar Sehat Jember Sanjaya, Meliany
Akutansi Bisnis & Manajemen ( ABM ) Vol 25 No 2 (2018): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.413 KB) | DOI: 10.35606/jabm.v25i2.375

Abstract

The purpose of this study is to analyze the company's financial performance by analyzing account receivable for working capital efficiency and control of working capital to improve financial stability of the company at UD. Lapar Sehat Jember by analyzing receivables, working capital ratios, and ways of working capital efficiency and management of the company. The results of this study are consideration for company management in determining policies for the circulation of money and the use of working capital and to consider the possible risks that will arise in the company, to determine the level of liquidity, solvency, profitability and stability of the company. The results of the study proves that there is a lot of working capital buried in the company's receivables so that the money circulation in the company experiences delays and makes the company's money turnover unstable, so that the company needs good management in regulating debt to customers and manage well for this can be obtained efficiency and financial stability in the company.

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