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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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Pemetaan Pengelolaan Jenis Sampah di Pemerintah Desa Panggungharjo Berdasarkan Akuntansi Lingkungan (Mapping Waste Management in Panggungharjo Village Government Based on Environmental Accounting) Hilmiawan, Gigih Aulia; Pratiwi, Nurna
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i1.1561

Abstract

This study uses a phenomenological approach with data collection techniques in the form of memos, documentation, and interviews. Data analysis was carried out using Strauss and Corbin coding models. The results of this study regarding the mapping of waste type management based on environmental accounting in village government include the first building political infrastructure, the second building social infrastructure, the third building economic infrastructure, the fourth building technological infrastructure and the fifth mapping of waste type management in the Panggungharjo village government based on environmental accounting. The implications include resource optimization, increased community participation, and contribution to the village-level environmental accounting literature. This research also presents a waste mapping model that can be replicated in other regions and supports sustainable village policies and national programs related to waste management. The novelty of the research lies in the application of environmental accounting to measure the effectiveness of waste management at the village level, which integrates social, economic, and environmental aspects in community-based management.
Meningkatkan Loyalitas Merek Ramah Lingkungan: Peran Konsep Diri, Altruisme, dan Pengetahuan (Enhancing Green Brand Loyalty: The Role of Self-Concept, Altruism, and Knowledge) Putra, Setiawan Mandala; Farid, Farid; Auriza, Moh. Zeylo
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i1.1556

Abstract

This study aims to investigate the influence of green self-concept, altruism, and environmental knowledge on the green pruchase intention and their influence on green brand loyalty. The research uses a quantitative approach and polls 150 customers in Palu, Indonesia, who are all college educated. Online and offline questionnaires were used to gather data, which was then analyzed using Partial Least Square (PLS) to determine the correlations between variables. The findings show that environmental awareness, green self-concept, and altruism are major factors in determining green purchase intention and green brand loyalty. In addition, the link between internal characteristics. The significance of psychological and knowledge-based elements in influencing customer behavior toward eco-friendly goods is emphasized by these studies. This study contributes to the existing literature, concepts from psychology, such as altruism, self-concept, and environmental knowledge can be applied in a marketing context to influence green consumer behavior.
Pengaruh Motivasi Intrinsik, Budaya Organisasi, dan Pertukaran Pemimpin-Anggota terhadap Kinerja Pegawai (The Influence of Intrinsic Motivation, Organizational Culture, and Leader-member exchange on Employee Performance) Rikmaratri, Kintan Yuliyan; Kurniawan, Ignatius Soni; Lysander, Mohammad Ahyar Syafwan
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i1.1557

Abstract

This study aims to determine and analyze the effects of intrinsic motivation, organizational culture, and leader-member exchange on employee performance at the Education, Youth, and Sports Office of Bantul Regency. A quantitative approach was employed, collecting primary data through questionnaires administered to 72 respondents. Data processing was conducted using SPSS version 26 to analyze the relationships between variables. The analysis results indicate that intrinsic motivation does not have a significant positive contribution to employee performance. Conversely, organizational culture and leader-member exchange were found to have a significant positive impact on employee performance. These findings emphasize the importance of fostering a positive organizational culture and strong leader-member relationships to enhance employee performance within the organization.
Nilai Filosofi “Lopi Sandeq” Dalam Pengelolaan Penghasilan Nelayan Mandar (The Philosophical Value of “Lopi Sandeq” in Managing Mandar Fishermen’s Income) Susanti, Sri; Djamhuri, Ali; Purwanti, Lilik
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i1.1558

Abstract

This research was aimed to reveal the meaning of managing fishermen income based on the philosophical values of lopi sandeq. Phenomenology was the method used, with Mandar fishermen as informants. The results showed that the philosophical values of lopi sandeq also influenced the informants in managing their income. The spiritual values in the philosophy of lopi sandeq were reflected on informants’ qana'ah attitude and their standpoint that the uncertain income and the conditions of famine experienced were interpreted as sustenance and the will of Allah SWT. The value of togetherness in the philosophy of lopi sandeq was manifested in the form of cooperation and mutual trust between the informants and their wives in managing the income and financial transparency through verbal communication. The management of fishermen income was interpreted as a separation between meeting daily needs and personal finances through savings and investment activities. This separation was realized by budgeting expenses and avoiding debt. This management income reflected the value of simplicity in the lopi sandeq philosophy.
Analisis Manajemen Keuangan UMKM Kuliner di Pantai Tanjung Bias (Financial Management Analysis of Culinary MSMEs on Tanjung Bias Beach) Ningsih, Nurul Hidayati Indra; Wirastomo, Handoyo; Asidah, Erwin; Budiman, Saiful Bahri; Andika, Hiffal Sandi; Amin, Fajar Sadikul
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 1 (2025): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i1.1559

Abstract

This study aims to analyze the financial management practices among MSMEs in Pantai Tanjung Bias, Desa Senteluk, Kecamatan Batulayar. A qualitative research method was employed to gain in-depth insights into the financial management challenges and practices within these enterprises. Data were collected through in-depth interviews, participant observation, and documentation, involving five MSMEs. The results indicate that financial management practices among the MSMEs are generally manual and lack technological integration, with varying degrees of complexity. The study also highlights the need for enhanced financial training and the adoption of digital tools to improve efficiency and accuracy in financial reporting.
Peran Disiplin Kerja dalam Memengaruhi Motivasi dan Kepuasan terhadap Kinerja (The Role of Work Discipline in Influencing Motivation and Satisfaction on Performance) Krisna, Andy Endra; Sungkawati, Endang; SM, Suharto
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 02 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i02.1701

Abstract

This study investigates the factors influencing employee performance at PT. Indolakto Pandaan, East Java, by examining work motivation and job satisfaction as independent variables and work discipline as a mediating variable. Employing a quantitative research design, data were collected via a survey involving 183 respondents selected through saturated sampling techniques. The questionnaire utilized a five-point Likert scale, and the data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). Results reveal that both work motivation and job satisfaction significantly affect work discipline, which in turn mediates their impact on employee performance. Additionally, motivation and satisfaction exert direct effects on performance. Optimizing these factors, motivation, satisfaction, and discipline, can enhance workforce effectiveness. The findings offer valuable practical implications for PT. Indolakto Pandaan and similar organizations in formulating human resource management strategies aimed at improving employee performance.
Analisis Kinerja Sosial PT Garuda Indonesia Tbk Berbasis Laporan Berkelanjutan 2024 (Analysis of PT Garuda Indonesia Tbk's Social Performance Based on the 2024 Sustainable Report) Az Zahrah, Ulfah Syu’latul; Hayati, Risalatul; Leniwati, Driana
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 02 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i02.1702

Abstract

This study aims to analyze the social performance of PT Garuda Indonesia Tbk in its 2024 sustainability report, with a focus on the fulfillment and protection of human rights. It uses a Systematic Literature Review with content analysis of the report. Data were collected through documentation and analyzed using data reduction, narrative presentation, and conclusion drawing. The findings show major social transformation through the Respectful Workplace Policy, promoting zero tolerance for discrimination and harassment. The company also provides occupational health services and inclusive training to ensure equality. Its commitment to human rights is reflected in support for freedom of association and inclusive recruitment, including people with disabilities. The study affirms the relevance of stakeholder and legitimacy theories in sustainability reporting. In terms of policy, it recommends improving human rights disclosures in state-owned enterprises. The novelty lies in its post-crisis evaluation of human rights-based practices and Garuda Indonesia’s gold rating achievement in ASTRAT 2024.
Karakteristik Dewan Direksi dan Pengungkapan Emisi Karbon (Board of Directors Characteristics and Carbon Emission Disclosure) Arniati, Tutik; Munfaqiroh, Siti; Muslichah, Muslichah
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 02 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i02.1703

Abstract

This study examined the impact of board size, gender diversity, and board meetings on carbon emission disclosure among ten Indonesian state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange between 2020 and 2024. Purposive sampling was employed, yielding 50 observations. The findings suggest that board size has a significant impact on carbon emission disclosure. The frequency of board meetings does not affect carbon disclosure. Gender diversity has a positive impact on carbon disclosure. These results suggest that the effectiveness of governance in promoting sustainability reporting depends on the board's genuine involvement with environmental issues, and that structural board qualities alone may not guarantee greater environmental transparency
Sudahkah Akuntansi Kita Berpihak Pada Rakyat? (Refleksi Pemikiran Mohammad Hatta) (Has Our Accounting Served the People? A Reflection of Mohammad Hatta’s Thought) Ramandha, Balance Stefany; Septyan, Krisno
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 02 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i02.1697

Abstract

This study aims to align accounting practices in Indonesia with the principles of a people-centered economy. Drawing on the philosophical ideas of Mohammad Hatta, a synchronic ontological approach is employed to foster a theoretical dialogue between contemporary thinkers and Hatta. The findings reveal that people-centered accounting prioritizes promoting domestic products and fosters nationalism by integrating local cultural values into accounting standards. This model is expected to transform accounting practices to reflect local wisdom better and contribute to societal well-being. The study offers a new perspective on how cultural values and ideologies can shape accounting practices, thus contributing to the development of culture-based accounting aligned with national development and economic sovereignty.
Strategi Pengembangan Desa Wisata Kampong Melayu Kota Pontianak (Development Strategy of Kampong Melayu Tourism Village in Pontianak City) Ariffin, Muchammad; Pratiwi, Windi
Akutansi Bisnis & Manajemen ( ABM ) Vol 32 No 02 (2025): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v32i02.1704

Abstract

This study formulates a sustainable development strategy for Kampong Melayu Tourism Village, Sea Malay Continent, Pontianak, through SWOT analysis. This village has a distinctive cultural and natural tourism potential, but is constrained by minimal promotion and lack of a modern management system. The use of mixed methods in this study was by collecting data through observation, interviews, and questionnaire dissemination. The results showed the position of quadrant I (stable growth) with an internal score of 4.22 and external 4.28. The suggested strategies include the use of cultural and tourist attraction (SO) strengths, improving digital information and promotion systems (WO), strengthening branding and cooperation networks (ST), and developing creative marketing plans (WT). This finding is expected to be a reference for policymakers in designing competitive tourism village development

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