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 220 Documents
 2   3   4   5   6 
Pengaruh Kompensasi Finansial dan Kompensasi Non Finansial terhadap Kepuasan Kerja Karyawan Bagian Produksi Pabrik Roti Sarinda Kota Ambon Mohamad Amin
Akutansi Bisnis & Manajemen ( ABM ) Vol 21 No 2 (2014): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (224.807 KB)

Abstract

The purpose of this study were: (1) To analyze whether there are compensating factors influence among other financial and non financial compensation to employee satisfaction at the Bread Factory Sarinda - Ambon; and (2) To analyze the variables between the compensation factors include financial and non financial compensation which the dominant influence on job satisfaction of employees at the Bread Factory Sarinda - Ambon. This study uses survey research is research that takes a sample from a population that existed at the Bread Factory Sarinda in Ambon and the use of questionnaires as the primary means of data collection, while the type of research is explanatory research or studies that examined the causal relationships between variables through hypothesis testing. In this study describes the influence of compensation factors on job satisfaction Sarinda Bread Factory - Ambon. The population is an employee were 30 peoples. Analytical techniques used in this study is the multiple linear regression analysis. Based on the results of research conducted it can be concluded that: (1) Financial compensation and non-financial compensation and a significant positive effect on job satisfaction, higher financial compensation with non-financial compensation of employees will lead to increased employee satisfaction Sarinda Bread Factory in the city of Ambon; (2) It is known that the independent variable X1 (financial compensation) are independent variables that have a dominant influence on job satisfaction compared with other independent variables; and (3) The magnitude of the coefficient of determination (R2) = 0936 and after adjusting to Ajusted R Square = 0932 shows that the financial compensation and non-financial compensation together provide contribution / donation of 93,2% to changes in job satisfaction while the remaining 6.8%.
MANAGEMENT DEVELOPMENT AND INDIVIDUAL LEARNING D. Wahyu Ariani
Akutansi Bisnis & Manajemen ( ABM ) Vol 9 No 2 (2002): Oktober
Publisher : STIE Malangkucecwara

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

Abstract

Management Development (MD) is the interaction between individu and organization. This is a management and controlling process of management learning in organization with emphasis on strategic or long term activities, so it must be known impact of individual learning behavior and learning opportunity on individual performance. This article has identified four types of management development, Administrative MD, Derived MD, Leading MD, and Partner MD. The central challenge of management development is to control and manage the learning process of managers, focused on individual development and career success and/ or reaching orgnizational goals.
Analisis Model Evaluasi Pemberdayaan UMKM Di Kediri Rr. Forijati
Akutansi Bisnis & Manajemen ( ABM ) Vol 21 No 1 (2014): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (475.353 KB)

Abstract

This study aims to describe and analyze the successful implementation of the empowerment aspect of context, input, process, product. This study using CIPP model. The methodology used is a combination method (Mixed Methods) with design verification sequence (Sequential Explanatory). CIPP research instruments were tested to obtain valid and reliable instrument. The variables of this study consisted of: (1) The level of success of the SME development program component context, (2) The level of success of the SME development program component inputs, (3) The level of success of the SME development program component process, and (4) The success rate of the MSME program product components. The results of this study indicates that: (1) The level of success of the SME development program component context with a mean score of 4.07 or 81.4% is included in the category of very high, (2) The level of success of the MSME program input component with a mean of 4.00 or 80 % included in the very high category, (3) The level of success of the MSME program components demgam process mean 3.79 or 75.8% are high, (4) The success rate of the MSME program product components with a mean of 4.00 or 80% including in the very high category.
ANALISIS VARIABEL-VARIABEL YANG MEMPENGARUHI KEBIJAKAN PEMBAYARAN DEVIDEN Anton Harry Poerwadi
Akutansi Bisnis & Manajemen ( ABM ) Vol 10 No 2 (2003): Oktober
Publisher : STIE Malangkucecwara

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

Abstract

-
Keterbacaan Catatan Atas Laporan Keuangan dan Dampak Audit (Readability over Financial Reporting Footnotes and Audit Outcomes) Sagitarisma, Nadiah Bella; Wijaya, Riesanti E.
Akutansi Bisnis & Manajemen ( ABM ) Vol 28 No 2 (2021): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.317 KB) | DOI: 10.35606/jabm.v28i2.930

Abstract

This study aims to find out the relationship of readability over financial reporting footnotes and audit outcomes. Audit outcomes are projected by audit fees and audit report lag. Researchers used data from the company's financial statements listed on IDX in 2015-2018. Researchers used purposive sampling. From the copying, researchers processed 184 company data. This study used the panel's data regression analysis method. Data processing uses Generalized - least - squares. This research proves that the worse the readability, the lower the audit fee. Meanwhile, the worse the readability, the more time it takes the auditor to carry out an examination of the financial statements. This phenomenon occurs because the condition of the readability of notes to financial statements in Indonesia is still at a low level.
SEGMENTASI KOMPONENSIAL DAN PERGESERAN KEPUTUSAN PEMBELIAN SABUN MANDI KECANTIKAN Imam Suyadi
Akutansi Bisnis & Manajemen ( ABM ) Vol 7 No 1 (2000): April
Publisher : STIE Malangkucecwara

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

Abstract

Segmen wanita sangat komplek dapat dipilah-pilah dalam berbagai dimensi sebagai akibat persaingan yang semakin gencar dari pihak-pihak perusahaan yang berusaha untuk memenangkannya dengan merebut kelompok-kelompok konsumen khususnya mahasiswi indekost. Dari penelitian yang telah dilakukan telah ditemukan bahwa profil mahasiswi indekost dapat dikelompokkan dalam 7 kelompok, meskipun sifatnya masih kontardiktif dan saling melengkapi pada setiap profil yang ada. Beberapa variabel dalam gaya hidup ternyata tidak mempunyai perbedaan rata-rata skore menurut variabel-variabel latar belakang / nilai-nilai individu mahasiswi indekost. Preferensi pemilihan sabun mandi kecantikan tidaklah mendasarkan pada harga (konsep PITO dan BPTO) melainkan pada perawatan kulit. Hal ini sejalan dengan realitas yang berkembang dalam masyarakat bahwa mahasiswi ataupun remaja masa kini berusaha untuk memelihara kulitnya tetap halus seperti bayi. Kebutuhan ini tampaknya dapat dipenuhi melalui sabun mandi kecantikan Cussons dan Lux.
Pengaruh Gender, Usia, IPK Terhadap Literasi Keuangan Mahasiswa Jurusan Akuntansi Politeknik Negeri Malang Syuliswati, Atika
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 (537.197 KB) | DOI: 10.35606/jabm.v26i1.391

Abstract

The purpose of this study was to examine the direct effect of variables gender, age, GPA to financial literacy. This research is a quantitative research and the sample consist of 142 students Accounting Department of State Polytechnic Malang. Data analysis method used in this research is multiple linear regression analysis with the help of SPSS Version 21 program. The results showed gender, age, and GPA significant and positive effect on financial literacy.
Analisis Kesehatan Bank Perkreditan Rakyat (BPR) Gunung Arjuna Malang Menggunakan Metode CAMELS Rahayu Widayanti
Akutansi Bisnis & Manajemen ( ABM ) Vol 22 No 2 (2015): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (328.662 KB)

Abstract

Bank rating is qualitatif and quantitative assessment of various aspects affecting the condition or performance of a bank to create a banking system that is healthy and able to compete nationally, improve customer protection, support the development of micro, small and medium enterprises (SMEs), as well as other provisions that are institutional and prudential. This study aims to determine the level of health of Bank Perkreditan Rakyat (BPR) Gunung Arjuna Malang with Camels approach. Secondary data collection using the financial statements. BPR Gunung Arjuna, published in 2011-2013. The analysis showed that the CAR above 20 % which shows that the capital position of banks are in good ranking, which means that the adequacy, composition, and projected capital in the Bank's troubled assets is a good cover. Although the CAR above 20%, when seen from the asset quality and management, the bank is at the optimum level yet, so it needs to improve the quality of public management and risk management, as well as the need to evaluate compliance with applicable regulations and commitment to Bank Indonesia or other parties. In terms of the ability to generate profits for shareholders or earnings, liquidity and sensitivity, the bank is in a position good enough, but needs an increase in operating profit, policy and liquidity management, as well as revamping the bank as a whole.
VARIABEL-VARIABEL YANG BERPENGARUH TERHADAP KINERJA USAHA INDUSTRI KECIL PENGOLAHAN MAKANAN DI KOTAMADYA MALANG Muniroh Muniroh
Akutansi Bisnis & Manajemen ( ABM ) Vol 9 No 1 (2002): April
Publisher : STIE Malangkucecwara

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

Abstract

Tujuan penelitian ini adalah untuk mengetahui seperangkat variabel yang mempengaruhi kinerja industri kecil dan diharapkan diperoleh informasi variabel dominan yang memainkan peranan dalam memperbaiki kinerja pengusaha kecil, untuk mewujudkan pengusaha kecil yang tangguh. Dari penelitian yang difokuskan pada industri kecil pengolahan makanan ini, digunakan 14 variabel bebas yang dikelompokkan dalam 3 kelompok variabel utama, pertama variabel karakteristik pengusaha (mencakup usia, status perkawinan, jumlah tanggungan keluarga, tingkat pendidikan, pengalaman baik dibidang yang sama atau lainnya, dan sikap mental wirausaha), kedua adalah variabel karakteristik pegawai (meliputi jumlah pegawai, tingkat turn over pegawai, upah dan ketrampilan), serta ketiga adalah variabel karakteristik lingkungan (pemasok, lokasi dan mitra). Sedangkan variabel terikat yang digunakan sebagai pengukur kinerja adalah Contribution Income. Hasil penelitian menunjukkan bahwa secara simultan 14 variabel bebas berpengaruh terhadap kinerja perusahaan, namun secara parsial 3 variabel yang terdiri dari usia, status perkawinan dan sikap mental wirausaha berpengaruh terhadap kinerja perusahaan dengan tingkat signifikansi a 5%. Usia mewakili karakteristik pengusaha, jumlah pegawai mewakili karakteristik pegawai dan m8itra mewakili karakteristik lingkungan merupakan variabel yang mempunyai 8pengaruh dominan terhadap kinerja perusahaan. Sedangkan koefisien determinasinya sebesar 41,6%.
DAMPAK MEDIASI DARI LEVERAGE TERHADAP HUBUNGAN CURRENT RATIO DAN RETURN ON ASSETS Lubis, Santoso F.; Hutabarat, Francis
Akutansi Bisnis & Manajemen ( ABM ) Vol 27 No 2 (2020): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (586.719 KB) | DOI: 10.35606/jabm.v27i2.658

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Current Ratio terhadap Return On Asset dengan mediasi Leverage pada perusahaan sektor transportasi yang tercatat pada BEI. Pada penelitian ini data yang dipakai adalah laporan keuangan 10 perusahaan transportasi yang terdaftar di BEI (IDX) dengan periode 4 tahun dari 2015-2018. Pengolahan data menggunakan regresi linear berganda. Hasil penelitian ini menunjukkan Current Ratio tidak secara signifikan mempengaruhi ROA. Current Ratio tidak secara signifikan mempengaruhi variabel mediasi Leverage. Variabel Leverage tidak berpengaruh signifikan terhadap ROA.

Page 4 of 22 | Total Record : 220

 2   3   4   5   6 

Filter by Year

2000 2025


Reset
Filter By Issues
All Issue 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