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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 Kualitas Layanan Logistik terhadap Kepuasan dan Loyalitas Pelanggan Sociolla (The Influence of Logistics Service Quality on Sociolla Customer Satisfaction and Loyalty) Lionnard, Lisa; Widjaja, Fitri Novika; Subali, Stefanus Budy Widjaja
Akutansi Bisnis & Manajemen ( ABM ) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v33i1.1760

Abstract

This study aims to determine the effect of logistics service quality, ranging from order accuracy, order condition, timeliness, order discrepancy handling, and information quality on customer satisfaction, as well as the effect of customer satisfaction on customer loyalty in Sociolla e-commerce in Indonesia. This study uses a quantitative approach, with analysis using Structural Equation Modeling (SEM) through AMOS Graphics 23 software. Data collection was carried out by distributing questionnaires online through Google Forms with a total of 211 respondents. The results show that order accuracy, order condition, timeliness, order discrepancy handling, and information quality have a positive effect on customer satisfaction, and customer satisfaction has a positive effect on customer loyalty. These results emphasize the importance of logistics service quality in shaping a positive customer experience and strengthening the company's competitiveness in a competitive business environment.
Afiliasi Pemasaran Memediasi Ulasan, Penjualan Kilat, terhadap Minat Beli Sandal Dejavu Tiktokshop (Affiliate Marketing Mediates Reviews, Flash Sales, to Buying Interest Tiktokshop Dejavu Sandals) afandi, muhammad wahyu; kurniawan, Brahma wahyu
Akutansi Bisnis & Manajemen ( ABM ) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v33i1.1708

Abstract

Studi ini bertujuan untuk menganalisis pengaruh ulasan produk dan flash sale terhadap minat beli konsumen pada produk sandal slop merek DeJavu di TikTok Shop, dengan affiliate marketing sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif asosiatif, dan dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS). Data dikumpulkan secara daring dari 100 responden pengguna TikTok melalui kuesioner Google Form selama periode April–Juli 2025. Hasil penelitian menunjukkan bahwa ulasan produk dan flash sale berpengaruh signifikan terhadap minat beli, baik secara langsung maupun melalui affiliate marketing sebagai variabel mediasi parsial. Temuan ini menekankan pentingnya integrasi strategi konten, promosi berbasis waktu, dan kolaborasi dengan afiliasi dalam meningkatkan keputusan pembelian konsumen di platform digital.
Pemodelan Strategis KPIs terhadap Kinerja Pemasaran Toko Online Shopee Berbasis PLS-SEM (Strategic KPIs Modeling on Marketing Performance of Shopee Online Stores Using PLS-SEM) Jimmy, Jimmy; Wiyarni, Wiyarni
Akutansi Bisnis & Manajemen ( ABM ) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v33i1.1652

Abstract

Pemilihan Key Performance Indicators (KPIs) yang strategis diperlukan karena pertumbuhan e-commerce Indonesia yang pesat. Tujuan dari penelitian ini adalah untuk menentukan KPI yang paling relevan untuk toko online Shopee agar pengelolaan operasional menjadi lebih data-driven dan lebih fokus. Studi ini menganalisis empat konstruk: Kualitas Layanan Pelanggan, Kepuasan dan Persepsi Produk, Loyalitas Pelanggan, dan Kinerja Penjualan. Hasil analisis menunjukkan bahwa Kualitas Layanan Pelanggan sangat memengaruhi Loyalitas Pelanggan, dan Loyalitas Pelanggan sangat penting untuk kinerja penjualan. Setelah penelitian selesai, kumpulan KPI strategis yang dapat diandalkan dimasukkan ke dalam kerangka Balanced Scorecard dan departemen fungsional. Dengan menerapkan temuan ini, manajemen toko online dapat menetapkan KPI yang relevan dan meningkatkan daya saing di marketplace.
Profitabilitas Memoderasi Akuntansi Hijau dan Pengungkapan Emisi Karbon terhadap Nilai Perusahaan (Profitability Moderating Green Accounting and Carbon Emission Disclosure Effects on Firm Value) Putri, Shefny Fadhillah; Windiarti, Sofia
Akutansi Bisnis & Manajemen ( ABM ) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v33i1.1741

Abstract

Abstract The purpose of this study is to obtain empirical evidence of the effect of Green Accounting and Carbon Emission Disclosure on the value of the company through profitability as a moderating variable. This study involved 91 energy sector companies listed on the Indonesia Stock Exchange from 2020 to 2024, using purposive sampling as a sampling technique with predetermined criteria, so that 11 companies were obtained as samples with a total of 55 data that met the criteria. Analysis in this study using moderated regression analysis (MRA) with SPSS (Statistical Package Social Sciences) version 31. The results showed that both partial and simultaneous green accounting and carbon emission disclosure did not significantly affect the value of the company. As well, profitability lacks the ability to strengthen green accounting and carbon emission disclosure to the value of the company. Keywords: Carbon Emission Disclosure; Firm Value; Green Accounting; Profitability Abstrak Tujuan dari penelitian ini adalah memperoleh bukti empiris Pengaruh Green Accounting dan Carbon Emission Disclosure Terhadap Nilai Perusahaan Melalui Profitabilitas Sebagai Variabel Moderating. Penelitian ini melibatkan 91 perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia dari tahun 2020 hingga 2024, dengan menggunakan purposive sampling sebagai teknik dalam pengambilan sampel dengan kriteria yang telah ditentukan, sehingga didapatkan 11 perusahaan sebagai sampel dengan total data sebanyak 55 data yang memenuhi kriteria. Analisis dalam penelitian ini menggunakan Moderated Regression Analysis (MRA) dengan SPSS (Statistical Package Social Sciences) versi 31. Hasil penelitian menunjukkan bahwa baik secara parsial maupun simultan green accounting dan carbon emission disclosure tidak berpengaruh signifikan terhadap nilai perusahaan. Serta, profitabilitas tidak memiliki kemampuan untuk memperkuat green accounting dan carbon emission disclosure terhadap nilai perusahaan. Kata Kunci: Pengungkapan Emisi Karbon; Nilai Perusahaan; Akuntansi Hijau; Profitabilitas
Peningkatan Kinerja Pegawai melalui Penerapan Manajemen Talenta (Improving Employee Performance through the Application of Talent Management) Ningsih, Luh Kartika; Vighnasvari, Ni Nyoman Nathania; Gorda, AAN. Eddy Supriyadinata; Prastiwi, Ni luh Putu Eka Yudi
Akutansi Bisnis & Manajemen ( ABM ) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v33i1.1638

Abstract

The purpose of this study was to examine the impact of talent management and human resource quality on employee performance at LPDs in Sawan District. The method used in this research is quantitative. The research data was collected through filling out 88 questionnaires distributed to respondents. In this study researchers used SmartPLS to analyze the data. The results prove that talent management has a positive and significant effect on employee performance. Talent management has a positive and significant effect on the quality of human resources. The quality of human resources has a positive and significant effect on employee performance. Talent management has a positive and significant effect on employee performance through the quality of human resources.
Pengaruh Stress Kerja, Keseimbangan Kehidupan Kerja, dan Kesejahteraan terhadap Keberlanjutan Kinerja (The Influence of Job Stress, Work-Life Balance, and Well-Being on Performance Sustainability) Wahyuni, Wiji Tri; kurniawan, Ignatius Soni; Purnamarini, Tri Ratna
Akutansi Bisnis & Manajemen ( ABM ) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v33i1.1720

Abstract

In Micro, Small, and Medium Enterprises (MSMEs) in the Special Region of Yogyakarta, several issues have been identified, including high job stress, low work life balance, and a lack of well being at workplace, all of which significantly hinder performance sustainability. This study aims to examine the influence of job stress, work life balance, and workplace well being on performance sustainability in MSMEs within the Special Region of Yogyakarta. The target population of this studi was MSME employees in the region, with samples collected using an accidental sampling technique. Data obtained from 54 respondents were analyzed using the Smart PLS 4 software. The findings reveal that job stress and work life balance have an insignificant effect on performance sustainability, while workplace well being has a significant positive effect. These results suggest that holistic support for employee well being is a key factor in maintaining long-term performance. The implications of this study provide valuable insights for MSME practitioners to emphasize human resource policies that enhance workplace well-being through the creation of supportive environments, open communication, and emotional balance among team members.
Determinan Perilaku Gagal Bayar: Model Literasi Keuangan, Niat, dan Sifat Personal (Determinants of Default Behavior: Financial Literacy Model, Intention, and Personal Traits) Fortuna, Annisa Afra; Hasan, Djohan Gunawan; Kurniasari, Florentina
Akutansi Bisnis & Manajemen ( ABM ) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v33i1.1706

Abstract

Amidst the massive growth of online lending and the prevalence of loan default in Indonesia, this research tests an integrated behavioral model to identify its determinants, employing a quantitative PLS-SEM method on 213 online loan users in the Jabodetabek area. Key findings reveal that financial literacy consistently emerges as a significant protective factor. Conversely, the role of personal traits is more nuanced: self-control and materialism primarily influence risk perception rather than directly impacting default behavior. The study also confirms a perception-behavior gap, wherein risk awareness is insufficient to prevent default, while default intention, consistent with the Theory of Planned Behavior, proved to be the strongest proximal predictor of actual default. This study contributes by clarifying these complex behavioral roles and offers actionable implications for regulators and the fintech industry to design more effective risk mitigation strategies.
Pengaruh Ikatan Relasional dan Kepercayaan terhadap Niat Beli Ulang pada Shopee Live (Effect of Relational Bonds and Trust on Repurchase Intention in Shopee Live) hikmah, Rafiqatul
Akutansi Bisnis & Manajemen ( ABM ) Vol 33 No 1 (2026): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v33i1.1622

Abstract

This study aims to analyze the influence of relational bonds—including financial, social, and structural bonds—as well as consumer trust on repurchase intention among Shopee livestreaming users. A quantitative approach was employed using a survey method involving 200 respondents. The data were analyzed using PLS-SEM. The results indicate that structural bonds have a significant effect on trust in the host, while financial and social bonds do not show a significant effect. Trust in the host significantly influences trust in the product but does not directly impact repurchase intention. These findings suggest that consumer trust—particularly trust in the product—is a key factor in driving repurchase behavior, influenced by structural aspects and trust in the host.

Page 23 of 23 | Total Record : 228

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