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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 220 Documents
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Pengaruh Gaya Kepemimpinan, Situasi Kepemimpinan, Iklim Kerja Organisasi, Terhadap Kinerja Karyawan pada PT. Berlina Plastik Pandaan. Hariyanto, Hariyanto
Akutansi Bisnis & Manajemen ( ABM ) Vol 25 No 1 (2018): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (265.362 KB) | DOI: 10.35606/jabm.v25i1.349

Abstract

Nowadays, the relationship between leader and subordinates is very decisive work climate organization, with a good work organization climate then the production process becomes smooth, sales targets are met so that corporate goals can be achieved. Sample In this is the employees of PT. Berlina Plastik Pandaan. The analysis method is path analysis. The results of his research are: (1) The change of leadership style (X1) has a positive and significant effect on the organizational climate change cluster (Y1). the leadership situation (X2) has a positive and significant effect on the organizational climate change (Y1). indirect influence between the variables of leadership style (X1), leadership situation (X2), on employee performance variable (Y2) through the influence of organizational climate (Y1), it can be concluded that: coefficient path calculation indirect influence, style of leadership (X1) on employee performance (Y2) through organizational climate change cluster (Y1).
Pengaruh Human, Organization dan Technology (Hot) Terhadap Kualitas Iinformasi Pelaporan Keuangan Pada Badan Layanan Umum Siti Amerieska
Akutansi Bisnis & Manajemen ( ABM ) Vol 23 No 2 (2016): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.822 KB)

Abstract

This study pupose to examine the human (human resource capacity), organization (application of accounting standards and internal control systems) and technology towads the quality of financial reporting information in Badan Layanan Umum (BLU). The population of this study are all users who carry out financial reporting. Data used in this study are primary data, which obtained from distributing questionnaires. The results of this study that simultaneously signify the human variables, technology significantly influence the quality of financial reporting information Badan Layanan Umum (BLU). While variable implementation of standards accounting does not have a significant effect, but for variable application of the system of internal control has significant effect.
PENGARUH KARAKTERISTIK ANGGARAN TERHADAP PRESTASI MANAJER Suparman Hadi
Akutansi Bisnis & Manajemen ( ABM ) Vol 8 No 1 (2001): April
Publisher : STIE Malangkucecwara

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Abstract

This study has its rationale the fact that Village Unit Cooperative (VUC) as a socio-economical organization, on the one hand operates based on the principles of productiveness, efecteveness, efficiency and cares about gaining profit. On the other, it cares about welfare of its members. Therefore, a manager is expected to perform optimally. A managers performance is not only measured by the main product profitability, but by the attitude of staff as well. Therefore, this study is mainly aimed at determining the influence of variables of budget characteristics on profitability level and staffs attitude. Twenty-three VUC managers were taken as sample by random sampling technique. Considering that the attitude variable had to be extracted from the staff, from each VUC three staff were selected by simple random sampling dispropotional technique. The analysis was based on correlation and multi-linear regression. The result of the syudy indicate that simultaneously, the influence on profitability was R2=0.721 and on staffs attitude was R2=0.692. Partially, the influence of the variables of budget characteristics on profitability an staffs attitude varied. The variables profitability with significant influence was evidence of the participation in the budget arranggement (b1=0.150), p=0.0001), budget target clarity (b2=0.068, p=0.0007), and budget evaluation (b4=0.0047, p=0.035). Those without significant influence was shown by the budget evaluation (b4=0.731, p=0.341), and budget difficulty level (b5=1.029, p=0.170). Direct influence was revealed between the variables of budget characteristics and staffs attitude. Therefore, it is suggested that future study in this field focus on managerial human resource, in term of work motivation, and satisfaction, in particular. Only by a soud understanding of the internal aspects of individual could this matter be explained
Analisis Budget Kas Dalam Meningkatkan Likuiditas dan Profitabilitas Perusahaan Elaksmi, Lydia Resti; Djuharni, Darti
Akutansi Bisnis & Manajemen ( ABM ) Vol 26 No 2 (2019): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (341.269 KB) | DOI: 10.35606/jabm.v26i02.455

Abstract

The purpose of the study to find out how the cash budget implementation at metal company UD Lancar Jaya, Tulungagung in increasing liquidity and profitability. The research method used is case study research. The researcher conducts financial ratio analysis consisting of analysis of liquidity and profitability through financial statements, namely the income statement and balance sheet for 2015-2017 and prepares financial report projections in 2018. The analysis shows that the company faces the problem that is using inefficient funds
Dampak Penerapan E-Recruitment Bagi Tenaga Kerja dan Perusahaan Yunus Handoko; Zainul Muchlas
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 (317.718 KB)

Abstract

Recruitment is important for organization because it has function of collecting human resources toward the organization, the technology development has grown up and it forces Company to apply what is called as e-recuitment which is internet based recruitment. There are some differences in this system compared to traditional recruitment system. However, the difference is not problem because company gain many advantages from the online system, which are cost efficiency, easy-to-use by candidate, easy-to-use by organization, increasing speed of recruitment process and the success of finding potential employees. Despite of the imperfect theory about the ideal implemention that company can implement the system successfully, some big companies like Microsoft, Oracle and Bank of Ireland e-recruitment system. Local and national companies such as Garuda Indonesia, PT. Pertamina, PT.Krakatau Engineering also implement this system.
COMPUTER INTEGRATED MANUFACTURING (CIM) SYSTEM: STRATEGI SISTEM MANUFAKTUR UNTUK MENINGKATKAN KUALITAS PRODUKSI Sabihaini Sabihaini
Akutansi Bisnis & Manajemen ( ABM ) Vol 9 No 2 (2002): Oktober
Publisher : STIE Malangkucecwara

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Abstract

The popular press often writes about the factory of the future: a fully automated factory that manufactures a wide variety of products without human intervention. Although some peopless factories do exits and others will be built, the major advances being made today occur in manufacturing operations where computers are being integrated into the process to help workers create high quality products. Computer Integrated Manufacturing (CIM) is an umbrella term for the total integration of product design and engineering, process planning, and manufacturing by means of complex computer systems. Less comprehensive computerized systems for production planning, inventory control, or scheduling are often considered part of CIM. By using this powerful computer systems to integrated all phases of manufacturing, from initial customer order to final shipment, firms hope to increase productivity, improve quality, meet customer needs faster, and offer more flexibility.
Analisa Pengaruh Insentif, Upah dan Absensi pada Produktifitas Karyawan Mulia Bordir di Blitar Studi pada Bisnis Keluarga di Kec. Kepanjenlor Desa Kauman Blitar Sunarsasi Sunarsasi
Akutansi Bisnis & Manajemen ( ABM ) Vol 24 No 1 (2017): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (283.899 KB)

Abstract

All are engaged in either form of a company or organization would want corresponding results. These results are obtained from the productivity of its employees where the employee also wants incentives or salaries and wages and fair. To achieve this company create and develop the system of incentives, wages and absenteeism as a gift and tailored to the type of work in the company in accordance with applicable regulations. So also on the size of the incentives and wages adjusted for absences. For this study authors used multiple regression quantitative methods. From the results say that the independent variable in quantity multiple regression are incentives, wages and absenteeism, while the dependent variable is productivity.
ANALISIS TINGKAT KESEJAHTERAAN BAITUL MAAL WATTAMWIL DITINJAU DARI ASPEK MANAJEMEN Suryo Budi Santoso
Akutansi Bisnis & Manajemen ( ABM ) Vol 10 No 2 (2003): Oktober
Publisher : STIE Malangkucecwara

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Abstract

Tujuan dalam penelitian ini untuk mengetahui (1) bagaimana pengelolaan permodalan Baitul Maal Wattamwil (BMT); (2) tingkat Kualitas Aset yang dimiliki BMT; (3) pengelolaan manajemen di dalam menjalankan usaha BMT; (4) tingkat rentabilitas yang dapat dicapai oleh BMT; (5) tingkat likuiditas yang dapat dimiliki oleh BMT; (6) dan tingkat pemanfatan komputer di dalam operasionalisasi BMT di Wilayah Kabupaten Banyumas. Penelitian dilakukan di dua tempat; pertama, BMT Khasanah -LPPSLH yang berlokasi di Komplek Perempatan Dukuhwaluh Kecamatan Kembaran. Kedua, di BMT Amanah Wangon yang berlokasi di Kios no.37, 38 Pasar Wangon Kecamatan Wangon,. Jumlah responden sebanyak dua orang yang dipilih secara sengaja (purposive). Penelitian menggunakan metode pendekatan yang lebih bersifat deskriptif, yaitu suatu penelitian yang bertujuan untuk memperoleh suatu gambaran tentang tingkat kesehatan BMT dilihat dari berbagai aspek seperti permodalan, kualitas aset, manajemen/pengelolaan, rentabilitas, likuiditas, dan penggunaan komputer. Hasil penelitian dapat diketahui bahwa perhitungan melalui skoring rata-rata kondisi kesehatan BMT Amanah Wangon Kecamatan Wangon menunjukkan nilai sebesar 50 yang berarti tingkat kesehatan BMT amanah wangon Baik. BMT Khasanah - LPPSLH yang berada di Kecamatan Kembaran hasil perhitungan melalui skoring menunjukkan nilai sebesar 56 yang mengidentifikasikan dari tingkat kesehatan BMT Khasanah Sangat Baik.
Determinan Kepuasan Pengguna Sistem Informasi Akademik (Determinants of User Satisfaction with Academic Information Systems) Lating, Ali; Lating, Fadil Abdullah; Sugiono, Djoko; Liana, Yuyuk
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 (363.201 KB) | DOI: 10.35606/jabm.v28i2.931

Abstract

This study aims to analyze the factors that affect the satisfaction of users of academic information systems. The factors tested in this study were: system quality, information quality, and perceived usefulness. The research population is STIE Malangkuçeçwara students batch 2014, with a sample of 193 respondents as users of academic information systems. Data was collected using a questionnaire distributed through mass media (WhatsApp and Line). Data were analyzed using partial least squares. The results showed that the quality of information, system quality and perceived usefulness affect user satisfaction.
KISI-KISI OPERASIONAL DALAM MENITI PERKEMBANGAN KEMANDIRIAN DANA KOPERASI UNIT DESA Abdul Kadir
Akutansi Bisnis & Manajemen ( ABM ) Vol 7 No 2 (2000): Oktober
Publisher : STIE Malangkucecwara

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Abstract

Kisi-kisi operasional yang merupakan implementasi dari kebijaksanaan, program dan anggaran, kenyataan di lapangan menunjukkan adanya keterkaitan yang erat antar lembaga dalam pelaksanannya. Mengingat koperasi sebagai wadah organisasi ekonomi yang berorientasi pada ekonomi kerakyatan, sehingga dalam penglolaannya ada campur tangan dan batasan-batasan yang diwujudkan melalui peraturan dan perundangan. Dalam hal ini peraturan dan perundangan yang ditetapkan oleh pemerintah pusat sampai pada pemerintah daerah. Tentu saja campur tangan ini memiliki nilai positif dan negatif bagi obyek penelitian.

Page 6 of 22 | Total Record : 220

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