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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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MODEL AKAD QARDHUL HASAN PADA USAHA MIKRO KECIL MENENGAH Rini Rahayu Kurniati; Afifuddin ,; Sri Nuring Wahyu
Akutansi Bisnis & Manajemen ( ABM ) Vol 27 No 1 (2020): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.843 KB) | DOI: 10.35606/jabm.v27i1.551

Abstract

The purpose of the research was to analyze the qardhul hasan contract model in small and medium entrepreneurs (MSMEs) in the context of economic development in Batu City and to analyze the role of the qardhul hasan contract in small and medium entrepreneurs (MSMEs) in the context economic development in Batu City. This research uses qualitative descriptive method by collecting data using analytical technical triangulation through head micro unit of Sharia BRI Batu City and qarhul hasan customers as informans. The results showed that the qardhul hasan contract model was in the form of: a contract based on sharia concept, namely the provision of loan funds for businesses based on customers who needed and paid back according to ability. The role of the qardhul hasan contract is to create a sense of independence, create creativity to start and develop a business.
Analisis Pengaruh Hard Skill, Soft Skill dan Spiritual Skill terhadap Produktifitas Kerja Dosen di Malang Eni Farida; Rahayu Widayanti
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 (353.49 KB)

Abstract

Lecturer personality aspect is important for the learning process, to establish the identity of the lecturer in the profession , as well as provide professional academic services to students. Quality service excellence is inseparable from the ability of hard skills, soft skills, and spiritual skills possessed by the lecturer. Quality service excellence is inseparable from the ability of hard skills, soft skills, and spiritual skills possessed by the lecturer. This increased capacity is crucial because the government has declared that education in Indonesia must be able to create an intelligent and competitive man who has high academic grades, a good attitude and be able to compete with human resources from abroad. The purpose of this study are: 1) Analyze simultan influence between hard skills, soft skills, and spiritual skills to work productivity lecturer, 2) Analyze the effect of partially between hard skills, soft skills, and spiritual skills to work productivity lecturer, and 3) Analyzing the dominant variable affecting productivity lecturer. This study uses the lecturer as respondents, primary data collection is done by distributing questionnaires to 86 lecturers at the 5 largest universities in the city of Malang. There are three independent variables were analyzed, namely: hard skills, soft skills, and spiritual skills, while the dependent variable is labor productivity lecturer. Data was analyzed using multiple linear regression analysis . The analysis showed there are significant either simultaneously or partially between hard skills , soft skills , and spiritual skills to work productivity lecturer . Spiritual skill variable has a dominant influence on the productivity of faculty work
PENGHINDARAN PAJAK: EFEK STRUKTUR KEPEMILIKAN ASING DAN PREFERENSI RISIKO CEO & CFO Dwi Bakti Kristyana Putri; Theresia Woro Damayanti
Akutansi Bisnis & Manajemen ( ABM ) Vol 28 No 1 (2021): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (490.873 KB) | DOI: 10.35606/jabm.v28i1.807

Abstract

Realisasi penerimaan pajak tahun 2010-2018 belum bisa memenuhi target yang ditetapkan karena adanya indikasi wajib pajak melakukan tindakan meminimalkan beban pajak dengan memanfaatkan celah dan ambiguitas peraturan perpajakan. Berbagai faktor dapat mempengaruhi tindakan ini. Penelitian ini dilakukan untuk melihat pengaruh struktur kepemilikan asing dan preferensi risiko CEO&CFO terhadap tindakan penghindaran pajak pada perusahaan sektor manufaktur yang terdaftar di BEI periode tahun 2010-2018. Sampel didapatkan dengan menggunakan teknik purposive sampling dan diperoleh sebanyak 13 perusahaan yang menjadi sampel penelitian. Teknik analisis menggunakan analisis regresi data panel dengan bantuan program eviews. Hasil penelitian menemukan bahwa struktur kepemilikan asing dan preferensi risiko CEO&CFO berpengaruh negatif terhadap tindakan penghindaran pajak.
Pengaruh Mekanisme Konflik Keagenan Terhadap Kinerja Perusahaan (Studi di Pasar Modal Indonesia Periode Tahun 2004-2010) Prasetyo, Teguh
Akutansi Bisnis & Manajemen ( ABM ) Vol 24 No 2 (2017): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (414.585 KB) | DOI: 10.35606/jabm.v24i2.144

Abstract

This research aims to test of agency theory in Indonesian Stock Exchange as proxy variables within agency conflict mechanism for firm performance. It is used secondary data from Indonesian Capital Market Directory (ICMD) and OSIRIS include all industry manufacture, exclude insurance and finace service sector. It's appropriate sampling criteria's and listing in Indonesian Stock Exchange. Then, using pooled data with observation period 2004th round to 2010th. Variables used in this study is the first Asset Utility as agency cost as dependent variabel. The second variabels is dividen, leverage, institutional ownership as mechanism variables to agency conflict as independent variable. Then, the control variable used firm size. The method of analysis used in this study is multiple regression of pooled data analysis. The results of this study is a positive effect dividend to company's performace of the first. Then, the second is a positive impact leverage to company's performace. The last is a positive impact institutional ownership to company's performace. With the result that, mechanism varibles of agency conflict has been play function of binding and oversight of agency conflict.
Analisis Tingkat Pengetahuan, Sikap Keuangan Pribadi dan Perilaku Keuangan Pribadi Mahasiswa Jurusan Akuntansi Politeknik Negeri Malang Syuliswati, Atika; Asdani, Andi
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 (196.597 KB) | DOI: 10.35606/jabm.v25i1.350

Abstract

Many students still don’t understand how to invest or to access the capital markets and money markets, because students don’t have enough knowledge about it. Meanwhile, education about personal finance remains as a major challenge in Indonesia. The purpose of this study was to analize of Personal Financial Knowledge, personal finance attitudes, personal finance behavior for 4th year and senior students Accounting Department at State Polytechnic Of Malang. The population in this study were students from Accounting Department at State Polytechnic Of Malang, for 4th year and senior students. Data in the form are primary data and sample were spread as much as 120 for 4th and 89 for 8th semester students (n = 209). The method that used is descriptive statistics, validity test, reliability test and t-test. Personal financial knowledge and personal behavior finance were significant differences between 4th and 8th semester students. For personal financial knowledge with significant value 0.000, and personal finance behavior with significant value 0.000. Personal financial attitudes was not significant differences between 4th and 8th semester students. For personal finance attitudes with significant value 0.064.
Pengaruh Perencanaan, Pelaksanaan, Pelaporan dan Evaluasi Anggaran Berbasis Kinerja terhadap Akuntabilitas Kinerja pada Politeknik Negeri Malang Atika Syuliswati; Andi Asdani
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 (344.12 KB)

Abstract

This study aims to give empirical evidence of the application performance-based budgeting affect to performance accountability at State Polytechnic Of Malang, to see the effect of the application of performance-based budgeting to performance accountability using four variables namely, budgeting planning, budgeting implementation, budgeting reporting, and budgeting evaluation. In this study population taken were 49 people, they are director, deputy director, head of department, secretary of department, head of study program, head of technical unit and there are whole sample. Data collected through direct observation and surveys obtained by the division of questionnaires to the respondents. Multiple linear regression formula is used in this study with software SPSS 20.0. The results of this research proves that simultaneously budgeting planning, budgeting implementation, budgeting reporting, and budgeting evaluation have a significant and positive effect to performance accountability. Partially budgeting planning and budgeting reporting have significant and positive effect to performance accountability.
ATRIBUT-ATRIBUT PRODUK SEBAGAI FAKTOR PENDUKUNG PENEMPATAN POSISI PRODUK Enggar Nursasi
Akutansi Bisnis & Manajemen ( ABM ) Vol 8 No 1 (2001): April
Publisher : STIE Malangkucecwara

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

Abstract

Penelitian dengan judul ?Atribut-Atribut Produk Sebagai Faktor Pendukung Penempatan Posisi Produ Secara Cermat, Studi Kasusu Pada PT. Jawa Pos, Surabaya?, dilatarbelakangi oleh semakin tajamnya persaingan yang mengakibatkan semakin membingungkan dan semakin rancunya posisi suatu produk di pasar. Selain itu dari perusahaan sendiri menunjukkan adanya kecenderungan menyempitnya segmen pasar yang dimilikinya yang semakin terdesak oleh pesaingnya. Kemiripan-kemiripan atribut produk yang dimiliki oleh perusahaan dengan pesaingnya juga melatarbelakangi penelitian ini. Berangkat dari latar belkang tesebut, penelitian ini bertujuan untuk mengetahui dan menganalisis faktor-faktor atau atribut-atribut produk yang dapat mempengaruhi posisi pasar serta yang dapat mendukung pelaksanaan penempatan posisi produk secara cermat pada Harian Jawa Pos. Untuk mendukung pemecahan masalah serta pencapaian tujuan penelitian, dimanfaatkan teori-teori yang relevan dengan usaha tersebut tang terdiri dari : Segmentasi pasar yang meliputi pengertian, dasar-dasar segementasi dan manfaat segmentasi pasar. Targeting yang memfokuskan diri pada penentuan daya tarik struktural segmen. Produk Positioning yang menguraikan tentang definisi produk positioning, pentingnya positioning, tujuan penempatan posisi produk, langkah - langkah penempatan posisi, implementasi pada peta persepsi serta pengejawantahan faktor-faktor pendukung penempatan posisi produk. Konsep-konsep dan variabel yang digunakan dalam peneltitian ini, yaitu : Konsep Segmentasi, dengan memakai variabel demografis yang terdiri dari Komposisi Umur, Tingkat Pendidikan, Jenis Pekerjaan dan Tingkat Pendapatan. Konsep Positionig, dengan menggunakan variabel berdasarkan produk yang meliputi atribut-atribut Topik, Informasi, Iklan-iklan, Unsur Pendidikan, Unsur Hiburan, Struktur Halaman, Komposisi Warna, Komposisi Berita, Jumlah Halaman dan Penerbitan pada Harian Pagi Jawa Pos. Metode analisis yang dipakai adalah deskriptif dan Analitis. Tahap-tahap dalam analisis data yang telah terkumpul serta diolah, meliputi tiga tahap penganalisisan data, yaitu tahap pertama dengan menggunakan analisis cross tab dalam bagian segmentasi dan tahap kedua dengan menggunakan analisis regresi linear sederhana serta analisis faktor pada tahap ketiga yntuk positioning. Dari analisis yang dilakukan melalui tahapan-tahapan yang terdiri dari Analisis Cross Tab, Regresi Linear Sederhana dan Analisis Faktor, diperoleh hasil yang terbagi dalam dua bahasan yakni Segmentasi dan Positioning. Analisis cross tab yang digunakan dalam bidang segmentasi ini menunjukkan faktor-faktor dari variabel demografis yang mempunyai hubungan signifikan dengan atribut-atribut produk yang diteliti. Faktor-faktor tersebut beserta nilai koefisien kontingensinya adalah sebagai berikut : yang berhubungan dengan faktor umur terdiri Topik (0.57052), komposisi Berita (0.73611), Jumlah Halaman (0.66750) dan Penerbitan (0.58858). atribut yang mempunyai hubungan dengan tingkat Pendapatan adalah topik (0.41692). Sedangkan yang berhubungan dengan faktor Jenis Pekerjaan adalah atribut Informasi (0.50974). Ffaktor Tingkat Pendidikan mempunyai hubungan dengan atribut-atribut informasi (0.61055), Iklan-iklan (0.51419), Unsur Pendidikan (0.51836), Unsur Hiburan (0.59243), Struktur Halaman (0.42392), Komposisi Warna (0.50196), Komposisi Berita(0.50530), Jumlah halaman (0.46771) dan Penerbitan (0.66241). Hal ini berarti bahwa harian pagi Jawa Pos ini mempunyai segmen pasar terbesar berdasarkan faktor tingkat pendidikan di susul oleh fator komposisi umur dan berikutnya adalah dari faktor jenis pekerjaan dan tingkat pendapatan. Berdasarkan analisis faktor diperoleh hasil bahwa faktor yang paling berpengaruh terhadap atribut-atribut produk bagi penentuan posisinya adalah Komposisi umur. Kecenderungan posisi faktor komposisi umur ini terhadap atribut-atribut porduk berdasarkan analisis regresi linear sederhana adalah sebagai berikut : yang mempunyai prospek posisi semakin meningkat adalah atribut iklan-iklan (0.002468), Unsur Pendidikan (0.061422), unsur hiburan (0.037254) dan Komposisi Warna (0.058515). Sedangkan atribut-atribut yang memiliki prospek posisi yang semakin menurun berdasarkan berdasarkan faktor umur ini adalah Topik (-0.123260), Informasi (-0.113132), Struktur Halaman (-0.027244). Komposisi Berita (-0.097155), Jumlah Halaman (-0.067966) dan Penerbitan (-0,048721). Hasil ini menunjukkan bahwa secara umum sebagian besar atribut produk Harian Pagi Jawa Pos mempunyai kecenderungan posisi yang semakin menurun.
Analisis Leader Member Exchange, Budaya Organisasi Dan Komitmen Organisasi Terhadap Kinerja Manajerial Asdani, Andi; Handayawati, Kuni Utami
Akutansi Bisnis & Manajemen ( ABM ) Vol 26 No 2 (2019): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v26i02.456

Abstract

Every organization (including those in tertiary institutions) who wish to persist in being a part of an increasingly competitive environment, must be supported by strong, powerful and high-performing human resources. This would include leaders who are able to direct their employees to achieve organizational goals. Therefore, management needs to pay great attention in realizing a strong organizational culture and applying the LMX theory in order to make the work atmosphere more pleasant and being able to use it as a "tool" in providing encouragement to employees in achieving an optimal performance. The purpose of this study was to determine the effect of leader member exchange (LMX) on organizational commitment, the effect of leader member exchange (LMX) on managerial performance, the effect of organizational culture on organizational commitment, the effect of organizational culture on managerial performance and the effect of organizational commitment on managerial performance. The population used in this study were employees at the Managerial Level in Malang State Polytechnic which constitutes each heads of divisions including the head of department and the head of study program at Malang State Polytechnic. Data was collected through distributing questionnaires that have been tested for its validity and reliability. Furthermore, A thorough analysis was conducted using the path analysis model. From the results of this study it was concluded that the LMX variable had a significant effect on managerial employee performance. This would mean that better performing employees would lead to better application of LMX. It was also founded that organizational culture had a significant effect on performance meaning that the better the application of organizational culture, the better the managerial performance. Henceforth, it can be determined that there is a direct influence of Leader Member Exchange (LMX) and Organizational Culture on Managerial Performance and there is an indirect influence on Leader Member Exchange (LMX) and Organizational Culture on managerial performance through organizational commitment
Kepemimpinan Transformasional dan Organizational Citizenship Behavior (OCB) Dampaknya Pada Kinerja Organisasi Dirga Lestari
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 (272.868 KB)

Abstract

One of important contributor to make the performance?s organization is leadership behavior. There are many ways to influence followers transformational leadhership by putting the power charismatic, inspirational motivation and personal approach in achieving superior employee performance employee. Transformational effective leadhership emphasize a sense of voluntary and willingness to work even beyond its responsibility of organizational citizenship behavior (OCB). The purposive of this research is to examine transformational leadhersip style which can affect Organizational Citizenship Behavior and organizational performance. Data collect from a unit at the office kabupaten X which consists of 12 units of work with a sampel of 161 respondents. The result showed that the leadhersip behavior transformational have significant Organizational Citizenship Behaviorand and indirectly have an influence in in the organizational performance. Whereas Organizational Citizenship Behaviordirecly influence significant organizational performance. This finding confirms that OCB is intervening variables that relations between the leadhership of the performance of organizational.
KARAKTERISTIK STRUKTUR HUBUNGAN, PERILAKU DAN KOMUNIKASI TERHADAP KERJASAMA KEMITRAAN SERTA KINERJA BAGIAN PEMBELIAN Arsono Laksmana
Akutansi Bisnis & Manajemen ( ABM ) Vol 9 No 2 (2002): Oktober
Publisher : STIE Malangkucecwara

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Abstract

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