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Acman: Accounting and Management Journal
Published by Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung
ISSN : -     EISSN : 27756866     DOI : https://doi.org/10.55208/aj
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science
Topic related to these field can be Accounting and Management, entrepreneurship, finance and financial services, human resource management, marketing, industrial relations, insurance, intellectual property management, international business, logistics, management information systems, management and communication, management and strategy, marketing, production, operations and manufacturing management, public and non-profit management, quality control, taxation management, technological change, and other related topics. Research articles, conceptual paper, case study, and all of the aspects are acceptable.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 8 Documents
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Search results for , issue "Vol. 1 No. 2 (2021): Acman: Accounting and Management Journal" : 8 Documents clear
Pengaruh Tax Amnesty Terhadap Sengketa Pajak : (Studi pada salah satu Lembaga Pemerintahan) Sandra Septelia; Maulana Yusup; Robbi Saepul Rahman; S Mia Lasmaya
Acman: Accounting and Management Journal Vol. 1 No. 2 (2021): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (30.831 KB) | DOI: 10.55208/aj.v1i2.18

Abstract

Tax Amnesty expects to improve tax compliance due to more effective supervision, supported by more accurate information regarding the list of taxpayer assets. From the initial data obtained, an anomaly obtained that in 2012 – 2017 there is a lower tendency for tax disputes when compared to the year after implementing the tax amnesty, namely 2018 and 2019. This study aims to determine and analyze the magnitude of the Effect of Tax Amnesty on Tax Disputes. The population in this study is a tax dispute with 21 respondents/defendants. Determining the sample in this study is based on the purposive sampling method. The data testing technique uses simple linear regression with a significant level of 5% alpha. Based on the study results, Tax Amnesty has a significant effect on Tax Disputes.
Pengaruh Kepemimpinan Transformasional Dan Motivasi Terhadap Kinerja Pegawai: (Studi pada salah satu pemerintahan daerah di Kota Bandung) Habibah Syahidah; Adhie Fasha Nurhadian; Ujang Wawan Sam Adinata; Asep Rochyadi Suherman
Acman: Accounting and Management Journal Vol. 1 No. 2 (2021): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (30.943 KB) | DOI: 10.55208/aj.v1i2.19

Abstract

Good employee performance is one of the goals of the organization in order to produce superior performance. This study aimed to determine the effect of transformational leadership and motivation on employee performance. The research method used is quantitative research methods with path analysis techniques using a sample of 97 employees at one of the local government agencies in Bandung. The results showed a significant influence of transformational leadership and motivation on employee performance. The results of the study recommend that agencies make efforts to increase leadership and motivation to produce superior performance.
Pengaruh Motivasi Dan Disiplin Kerja Terhadap Kinerja Karyawan : (Studi pada salah satu perusahaan penjaminan kredit di Kota Bandung) Eko Prasetiyo; Farid Riadi; Nenny Rinawati; Retno Resawati
Acman: Accounting and Management Journal Vol. 1 No. 2 (2021): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.11 KB) | DOI: 10.55208/aj.v1i2.20

Abstract

Individual motivation in the organization is a significant contribution to improving employee performance and work discipline, where the more disciplined employees are, the better their performance will be. This study aims to determine the effect of motivation and work discipline on employee performance. The research method used is a survey research method with a sample of employees who work at a credit guarantee company in Bandung. The sample in this study was 40 employees. Researchers use path analysis techniques to answer the problem formulation that has been set previously. The results showed a significant effect of motivation and work discipline on employee performance. The study results recommend that the company further improve employee motivation and work discipline to achieve optimally.
Pengaruh Sistem Informasi Akuntansi Penjualan Kredit Terhadap Pengendalian Internal Penjualan Kredit : (Studi pada salah satu perusahaan distributor kesehatan di Jawa Barat) Nenden Adiya Yassin; Boy Suzanto; Haris Nurdiansyah; Jimmy Rusjiana
Acman: Accounting and Management Journal Vol. 1 No. 2 (2021): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.597 KB) | DOI: 10.55208/aj.v1i2.21

Abstract

The utilization of information technology in expediting the information process is beneficial for companies in the efficiency of their production processes. For this reason, companies need to improve efficiency concerning financial information so that the use of information technology can carry out effectively. This study departs from the problems that occur in the object of research, which indicate a gap in credit sales internal control. This study aims to determine the effect of credit sales information systems on credit sales internal control. The research method used is verification with a simple regression analysis technique. The results showed a significant effect of credit sales information systems on credit sales internal control. The study results recommend that interested parties, in this case, the company pay more attention to the internal control of credit sales to reduce the possibility of errors that occur in the field.
Pengaruh Tax Retention Rate, Deferred Tax, Deferred Tax Assets, Dan Return On Assets Terhadap Earning Management : (Studi pada perusahaan sektor perdagangan, jasa, dan investasi yang terdaftar di Bursa Efek Indonesia periode 2011 - 2018) Dinny Nuari Nurlita Rochaendi; Wajib Ginting
Acman: Accounting and Management Journal Vol. 1 No. 2 (2021): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (33.758 KB) | DOI: 10.55208/aj.v1i2.22

Abstract

Earning Management is an action usually taken by managers to increase or decrease company profits in the current period following the goals and needs of the company. This study aims to examine the Tax Retention Rate, Deferred Tax, Deferred Tax Assets, and Return on Assets on Earning Management in Trade, Service, and Investment Sector companies listed on the Indonesia Stock Exchange for 2011-2018. The data used is secondary data. This research method is quantitative with a descriptive and verification approach. The population of this research is trading, service, and investment companies as many as 164 companies. The number of samples in this study was 11 companies which were determined using the nonprobability sampling method with purposive sampling technique; data collection was carried out through documentation and literature study. This study was tested using classical assumptions, multiple linear regression analysis, Pearson correlation coefficient test, coefficient of determination test, and hypothesis testing using a partial test (t-test) and simultaneous test (f test). Based on the research results on the t-test, the results obtained that the Tax Retention Rate has a significant negative effect on Earning Management where tcount is -4.945, greater than t-table is -1.992. Deferred Tax has no effect on Earning Management where the count of 0.732 is more minor than the t-table of 1.992. Deferred Tax Assets have no effect on Earning Management where a count of 0.261 is more minor than the t-table of -1.992. Return on Assets has no effect on Earning Management where a count of 1.238 is more significant than t-table of 1.992. Based on the research results on the f test, the results show that the Tax Retention Rate, Deferred Tax, Deferred Tax Assets, and Return on Assets simultaneously (together) affect Earning Management where the count value of 6.470 is more significant than the f-table of 2.46. The coefficient of determination concludes that the Tax Retention Rate, Deferred Tax, Deferred Tax, Deferred Tax Assets, and Return on Assets affect Earning Management by 23.8%. While the remaining 76.2% were influenced by other factors outside this research, such as good governance, free cash flow, leverage, and company size.
Pengaruh Komunikasi Interpersonal Dan Komitmen Organisasi Terhadap Kinerja Karyawan : (Studi pada salah satu perusahaan flagship di Kota Bandung) Mutiara Octaviana; Soelaiman Sukmalana; Bulan Tati Fitria; Windi Matsuko Danasasmita
Acman: Accounting and Management Journal Vol. 1 No. 2 (2021): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.646 KB) | DOI: 10.55208/aj.v1i2.23

Abstract

The study of human resources within the organization focuses on individual performance to achieve optimal results. Therefore, it is necessary to have effective communication and employees committed to the tasks assigned by the organization. This research departs from the problems in the field, which indicate that there are inadequate employee performance results that thoughts to cause by interpersonal communication and employee commitment. This study aims to determine the effect of interpersonal communication and organizational commitment on employee performance. The research method is a survey of employees who work at one of the flagship companies in Bandung with a sample of 35 employees. The results showed a significant effect of interpersonal communication and organizational commitment on employee performance. The study results recommend that companies have more interpersonal communication and employee commitment to achieve optimal performance.
Pengaruh Sistem Informasi Akuntansi Penerimaan Kas Terhadap Pengendalian Intern Penerimaan Kas : (Studi pada salah satu perusahaan penginapan di Kabupaten Bandung Barat) Galih Muhamad; Djajun Juhara; Annita Jannah; Adam Ramdhani
Acman: Accounting and Management Journal Vol. 1 No. 2 (2021): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.902 KB) | DOI: 10.55208/aj.v1i2.24

Abstract

The role of accounting information systems and internal control in an organization is critical in presenting information related to business decisions. Therefore, the effectiveness of the accounting information system and internal control must facilitate the decision-making process by the management. This research departs from the problems that occur in the internal control of cash receipts which are thought to be caused by the ineffectiveness of the cash receipts accounting information system. This study aims to determine the effect of the cash receipts accounting information system on the internal control of cash receipts. The research method used is a survey method on 30 employees of a lodging service company. A simple regression analysis technique was used to answer the problem formulation. The results showed a significant effect of cash receipts accounting information systems on internal control of cash receipts. The study results recommend that the company further improve the accounting information system of cash receipts and internal control of cash receipts to achieve organizational goals.
Pengaruh Kualitas Pelayanan Dan Harga Terhadap Kepuasan Konsumen : (Studi pada salah satu perusahaan jasa transportasi di Kota Bandung) Aditia Aditia; Anton Tirta Komara; Nita Yura Roslina; Lungguh Jatmika
Acman: Accounting and Management Journal Vol. 1 No. 2 (2021): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.172 KB) | DOI: 10.55208/aj.v1i2.25

Abstract

This study aims to determine service quality and price on customer satisfaction. The research method used is a survey method on 100 customers at one of the transportation service providers in the city of Bandung. The path analysis technique is used to answer the problem formulation. The results show that the service quality variable and the price variable have a significant effect either partially or simultaneously on customer satisfaction; however, there are still several factors that influence customer satisfaction outside of this study. The study results recommend that the company's management provide directives and strict rules to bus officers always to pay attention and make time-efficient, for example, the time of bus departure and bus arrival on the destination route so that there are no delays.

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