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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 Kepemimpinan dan Motivasi Terhadap Kinerja Karyawan Studi Pada PT Swadaya Graha (Semen Indonesia Group) Gresik Mufarokhah, Nur
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 (430.478 KB) | DOI: 10.35606/jabm.v26i1.392

Abstract

Leadership and motivation are important factors in the organization. This is expected to improve employee performance in the company. The purpose of this research was to determine the effect of leadership and motivation on employee performance. The results of the research show that there is a positive influence between leadership and motivation on employee performance. Data collection methods used by distributing questionnaires with the population in this research were PT Swadaya Graha Gresik as many as 98 respondents.
Analisis Perhitungan Harga Pokok Produksi pada Usaha Penjualan Ceker Lunak di Malang Heri Purnomo; Ali Syaifulloh
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 (298.795 KB)

Abstract

Mie Ceker Lunak is a business that aims to sell processed foods such as chicken noodle with soft claw mixture also oriented on profit and not be separated from issues profit achievement, and payback. Thus, in calculating the cost of production and collection costs incurred to buy noodles, chicken, chicken claw and seasoning as its main ingredient, the cost incurred is supposed to be used as an element of the calculation of the establishment cost of the product to venture capital returns claw soft noodles with production capacity resulting from. The purpose of this paper aims to determine the production cost price calculation claw soft noodles, because the cost of production as a calculation tool in decision making. Soft noodles claw effort in making the report the cost of production has not been able to show the cost of production in accordance with the collection of production costs. On the other hand, the authors assume that the calculation of the cost of production enterprises claw noodles right software can know the cost of an adequate sales and profit analysis of the desired impact on the company.
ANALISIS PENGARUH KINERJA KEUANGAN PERUSAHAAN DENGAN ALAT UKUR EVA, MVA, DAN ROA TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR DI BEJ Imam Ghozali
Akutansi Bisnis & Manajemen ( ABM ) Vol 9 No 1 (2002): April
Publisher : STIE Malangkucecwara

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Abstract

The main purpose of this research was: first of all, tries to analyse the effect of financial performance (EVA, MVA, and ROA) on stock returns of manufacturing companies listed in JSX; secondly, it tries to analyse which among those three analysis tools (EVA, MVA, and ROA) that has the greatest effect on stock returns of the sample companies. The sample in this research was 20 manufacturing companies that were listed in JSX. Those 20 companies were the ones that meet certain research requirement. The observation years were between 1996 to 2000. The technique of analysis was employed in this research is multiple linear regression analysis. The analysis was employed only after a preliminary test which ensured that the data did not violate the classical assumption of normality has been conducted. There were four hypothesis in this research, either partially or simultaneously, that will be tested by using t-test (significant at 10 %, 5 % degree of freedom 98 %), and F-test (significant at 10 %, degree of freedom: 98 %). The result from the first and second research showed that EVA and ROA were not significantly important to the stock return in the partial way in manufacturing companies. The third hypothesis showed that MVA had significant effect on stock return partially, with t-test 10 % and 5 %, df 98 %, was 2,205 with cost significant 0.030. The fourth hypothesis simultaneously that EVA, MVA, and ROA had influenced stock return, with F-test 10 %, df 98 % was 2.338, the value of cost significantly 0.078. The main factors that cause this insignificancy can be categorized as external factors. They may range from the dollar rate fluctuations since 1997, the resignation of President Soeharto in 1998, ethnic conflicts that erupted throughout 1998 - 2000, monetary crisis, company debt restructure
PERAN GENDER SEBAGAI PEMODERASI ETIKA PROFESI, STANDAR AUDIT DAN OPINI Go’o, Francisca Amaral Agho; Amin, Aminul
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 (290.468 KB) | DOI: 10.35606/jabm.v27i2.666

Abstract

Tujuan penelitian ini menguji dan menganalisis pengaruh etika profesi dan standar audit terhadap opini audit serta gender sebagai pemoderasi sekaligus pembeda penerapan etika profesi.. Sampel penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik di Kota Malang sebanyak 39 akuntan. Metode analisis yang digunakan adalah Moderated Regression Analysis (MRA) dan uji beda. Hasil penelitian menunjukkan bahwa terbukti ada pengaruh antara etika profesi, standar audit dan gender terhadap opini audit. Gender memoderasi pengaruh etika profesi terhadap opini audit. Lebih lanjut ditemukan bahwa terdapat perbedaan antara kelompok auditor pria dengan kelompok auditor wanita dalam hal penerapan etika profesi ketika melakukan audit. Ada indikasi bahwa auditor wanita lebih menerapkan etika profesi dalam melakukan audit.
PENGARUH INTERAKSI STRATEGI DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL Muslichah Muslichah
Akutansi Bisnis & Manajemen ( ABM ) Vol 10 No 1 (2003): April
Publisher : STIE Malangkucecwara

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Abstract

This study investigated the interaction effect of strategy and management accounting systems (MAS) on managerial performance. MAS was defined in term of perceived availability of two characteristics of information, which were scope and timeliness. To assess the interaction effect, data were collected from 57 managers of manufacturing industry by way of mail surveys combined with personal contact. The results of this study indicated that strategy and the availability of MAS characteristics of broad scope and timeliness were associated with higher managerial performance.
Faktor-Faktor Yang Mempengaruhi Profitabilitas Perbankan Indonesia (Factors Affecting the Profitability of Indonesian Banking) Renta, Intan Anjeli; Kadang, Juliana
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 (462.224 KB) | DOI: 10.35606/jabm.v28i2.922

Abstract

This study aims to analize the factors that affect the profitability of banks at state-owned banks and private foreign exchange banks listed on the IDX in 2015-2019. The factors used are liquidity, capital, credit risk, and operational efficiency. The analysis technique used is panel data regression with the Fixed Effect Model approach. The results showed that simultaneously liquidity, capital, credit risk and operational efficiency had a significant effect on profitability. then partially liquidity and capital do not have a significant effect on profitability, while credit risk and operational efficiency have a significant effect on profitability.
Pengaruh Manfaat Keyakinan dan Dimensi Kepribadian Terhadap Loyalitas Pelanggan Melalui Relationship Quality (Studi pada Pelanggan Busana Muslimah di Kota Malang) Mufidha Kartika Yudha; Margono Setiawan; Christin Susilowati
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 (710.182 KB)

Abstract

Aims of this study to analyze the influence of confidence benefit and personality dimensions on customer loyalty through relationship quality with 84 customers of Muslim clothing boutique in Malang in 2014 as a sample and using quantitative explanatory as the research approach. The sampling technique used is purposive sampling. The analysis techniques were using descriptive statistics and path analysis. The results of the study showed that the confidence benefits and personality dimensions influence loyalty through relationship quality. However, the confidence benefit does not directly influence loyalty. This study shows that the confidence benefits proved to have no effect on loyalty if only seen from Muslim clothing prices, but other factors that support. So, the role of the employee as an intermediary fashion boutique owner as providers and customers as users is very important. In this case, the communication skills of employees are very important to build trust, and commitment to customer satisfaction which leads to customer loyalty.
Pengaruh Current Ratio, Earning Per Share, dan Return On Equity terhadap Divident Payout Ratio (Studi Kasus Pada Emiten yang Tercatat dalam Indeks LQ45 di BEI) Akbar, Taufik
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 (388.085 KB) | DOI: 10.35606/jabm.v25i2.377

Abstract

Dividend policy is a financial decision made by the company in determining how much profit from shares to be distributed to shareholders (investors) and how much profit from the shares to be held for re-investment of the company. In order to be able to distribute dividends the company must obtain profits by taking into account the factors that influence dividend policy. The purpose of this study was to determine the effect of return on equity, current ratio, and earnings per share on dividend payout ratio. This research was conducted on companies included in the LQ45 list on the Indonesia Stock Exchange. The number of samples taken as many as 10 samples of the company within a period of 5 years (2012-2016) using purposive sampling method. The analysis technique used is panel data regression analysis that is calculated using EViews. Based on the results of the analysis found that the return on equity, current ratio, and earnings per share simultaneously have a significant effect on dividend payout ratio. Return on equity and earning per share partially have a significant influence on dividend payout ratio. The partial ratio does not have a significant effect on dividend payout ratio.
Strategi Pemasaran Perguruan Tinggi Swasta Setyawan Setyawan
Akutansi Bisnis & Manajemen ( ABM ) Vol 22 No 1 (2015): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (229.616 KB)

Abstract

Competition between private colleges need to be managed properly and professionally as like as company profits. Recruiting new students competition is more difficult, with limited resourcess support. Marketing strategy of private college is a set of policies and rules that give direction in managing marketing in an integrated by considering internal and external conditions. The marketing strategy drawn with regard to existing conditions, SWOT analysis, organizing, and controlling at STIE Malangkucecwara which is based on the Standard Quality of Education (accredited): Service Quality Management (Quality Assurance), condition and reputation of the college, coordinate and integration on the task and marketing efforts with other unit / operational area, begins by creating an integrated plan, such as: student activities, faculty research done to be published on a regular basis, which raises the image quality of the campus to the community. Efforts to monitor the implementation of marketing strategies related to the achievement of performance targets an increase in the number of applicants, including the re-registration, achievement of the activities of external and internal marketing activities.
PERENCANAAN DAN EVALUASI PROGRAM TRAINING Mohamad Soedarman
Akutansi Bisnis & Manajemen ( ABM ) Vol 8 No 2 (2001): Oktober
Publisher : STIE Malangkucecwara

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Abstract

When Should you evaluate training? The most people would respond by saying? at the end of the training of course!?. If that?s what you thought than, you may need to think again. Evaluation should be the first step, rather than the last. There are a simple model of training, generally referred to as the ?Training cycle?, and only then as a means of introducing a few ideas about measuring the success of a training event . In an attempt to overcome the problem of difficulty in identifying the results of management training, Warr, Bird and Rackham proposed what was than seen as a radical approach. Fundamentally, the nation was that ech stage of the training Cycle should be evaluated before moving on to a subsequent stage. Surveys of training program evaluation methods used by American businesses generally show, however, that most companies measure the impact of training by considering workers? reactions to the training, workers? learning from the training, or the impact of training on workers? behavior. Several of the companies convert the results from training into monetary terms in order to calculate an ROI on the training investment. The failure of most firms to calculate the ROI on their training investments appears to be due to the perceived difficulties in quantifyng training benefits, separating the influence of training on performance improvement from other factors, and gathering the data that are necessary for an ROI calculation. Table III and IV provides a summary of the cases for which the ROI in training at American businesses was calculated. For each company, the performance measure, and the estimated ROI s are shown. The main result that stand out from the tables are that the estimated ROIs are extremely high, ranging from 100 to 5900 percent.

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