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Contact Name
Iwan Sidharta
Contact Email
acmanjournal@gmail.com
Phone
+6222-7303249
Journal Mail Official
acmanjournal@gmail.com
Editorial Address
Jl. Turangga 37-41, Bandung, Indonesia.
Location
Kota bandung,
Jawa barat
INDONESIA
Acman: Accounting and Management Journal
ISSN : -     EISSN : 27756866     DOI : https://doi.org/10.55208/aj
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.
Articles 10 Documents
Search results for , issue "Vol. 3 No. 1 (2023): Acman: Accounting and Management Journal" : 10 Documents clear
Analysis of Management of Demand and Production Capacity : Study on One of The MSME Laundry In Batam City Alex Alex; Amelia Putri; Ricky Tan; Lutfy Setia Wahyudi; Jovina Jovina
Acman: Accounting and Management Journal Vol. 3 No. 1 (2023): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v3i1.37

Abstract

many demand . Batam is famous for industrial workers who work from morning untilto the morning again. so they don't have time to do their own homework. So laundry is one of the problem solvers for busy workers in Batam City.
The Effect of Tax Extensification on Income Tax Revenue : Study on One KPP In Bandung City Agistina Suryani; Siti Mialasmaya; Djajun Juhara; R. Deni Purana
Acman: Accounting and Management Journal Vol. 3 No. 1 (2023): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v3i1.54

Abstract

This research is to determine the effect of tax extensification on income tax receipts at one of the Tax Offices in Bandung. This research method uses quantitative research methods with descriptive and verification approaches. First, obtain the questionnaire results from the respondents, then process them through SPSS 20 to be tested, and then present the output results. After conducting analysis and discussion, the authors conclude that tax extensification positively influences income tax receipts at one of the tax offices in the city of Bandung. Therefore, to increase the magnitude of the effect of Tax Extensification on Income Tax Revenue, one of the Tax Offices in the City of Bandung should carry out Extensification activities consistently to be able to continue to increase the number of Taxpayers, establish cooperation with related external parties to improve the Tax Extensification strategy, such as employment agencies/treasurers government. The government agency in question is the Regional Government. In order to find out the number of Taxpayers and to know more about Taxpayers, as well as cooperate with the private sector, namely cooperation with employers in companies registered at the Bandung Cibeunying Primary Tax Service Office to make it easier for their employees who have not registered in enroll en masse.
The Effect of Work Discipline and Communication on Employee Performance : Study at A Beauty Clinic in Bandung City Qorry Febriyanti; Dedi Hadian; Senen Machmud
Acman: Accounting and Management Journal Vol. 3 No. 1 (2023): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v3i1.56

Abstract

This study aims to determine the effect of work discipline and communication on employee performance at a clinic in the city of Bandung. The variables used are X1 = Work Discipline, X2 = Communication, and Y = Employee Performance. The questionnaire data is for employees at a beauty clinic in Bandung. To explain the relationship and influence between variables, researchers use descriptive verification research methods. In addition, this research also uses a case study approach with statistical testing using correlation, path analysis, and the coefficient of determination. The data analysis results show that the correlation coefficient test results have a value of 0.666, meaning that work discipline has a strong relationship with communication. Path analysis shows the Y = 0.577X1 + 0.347X2, where work discipline (X1) has an effect of 0.577 on employee performance and communication (X2) has an effect of 0.347 on employee performance. The coefficient of determination shows a result of 0.719 which means that work discipline and communication affect employee performance at a beauty clinic in the city of Bandung is 71.9%. In comparison, the remaining 28.1% is due to other factors.
The Effect of Cost Accounting Information Systems on Operational Cost Control: Study at A Consulting Company in The City of Bandung Neulis Yeni; Anton Tirta Komara; Boy Suzanto; Jimmy Rusjiana
Acman: Accounting and Management Journal Vol. 3 No. 1 (2023): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v3i1.57

Abstract

The purpose of this study was to determine the Operational Cost Accounting Information System on Internal Control of Operating Costs and how much influence the Operational Cost Accounting Information System has on Internal Control of Operational Costs at a consulting firm in Bandung. The research method used is descriptive analysis, while the data collection technique is by distributing questionnaires to 30 respondents. This study uses the Pearson Moment correlation data analysis technique and the coefficient of determination analysis technique using Excel and SPSS 25 For Windows Software in its operations. The regression equation research results show the positive influence of the Operational Cost Accounting Information System on the Internal Control of Operational Costs. This study obtained the results from the regression analysis, namely Y = a + bX Y = 16.888 + 0.567X, which means that if the value of X = 0, then Y = 16.888. So if X changes one unit, it will affect Y by 0.567. Therefore, the Operational Cost, Accounting Information System, influences the Internal Control of Operational Costs by 35.9%, while other factors affect as much as the remaining 64.1%. Thus, the researchers concluded that the Operational Cost accounting information system influenced the Internal Control of Operational Costs Case Study at a Consulting Firm in Bandung City.
The Effect of Credit Quality on Profitability: Study on A Mortgage in Garut City Meira Meilawati; Indah Damayanti; Lungguh Jatmika
Acman: Accounting and Management Journal Vol. 3 No. 1 (2023): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v3i1.58

Abstract

This study aimed to determine and analyze the effect of credit quality on profitability in one of the mortgages in Garut City. The research method is quantitative, with a descriptive and verification analysis approach. The data used are five-year financial reports from 2016 to 2020. The study results show that the general description of Non-Performing Loans (NPL) and Profits is not optimal; non-performing Loans (NPL) correlate with Profits of 0.796, simple linear regression results that Y = -15.063 + 0.549. Non-performing Loans influence profit (Y) of 0.634 or 63.4%.
The Effect of Liquidity and Profitability on Company Value: Study on Cement Companies Listed on The Indonesia Stock Exchange For The 2016-2020 Period Novia Halimatus Sa’diah; Ester Manik; Windi Matsuko Danasasmita
Acman: Accounting and Management Journal Vol. 3 No. 1 (2023): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v3i1.59

Abstract

This research determines the effect of liquidity, namely the current ratio, and profitability, return on assets to the company's value, namely price to book value in the Cement Sub-Sector Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling technique used in this research is purposive sampling. The analysis technique used is multiple linear regression, coefficient of determination, and partial and significance tests. We are processing research data using the SPSS 25 program. Based on the results of the study and the calculation value of r square of 0.501 or equal to 50.1%, this figure means that the liquidity variable (CR) (X1) and profitability variable (ROA) (X2) simultaneously (together) influence the variable. The firm value (Y) is 50.1%, while other variables outside this regression equation or unexamined variables influence the remaining 49.9%.
Internal Audit Effect on Inventory Control: Study at One of The Garment Companies in The City of Bandung Haifa Khairunisa; Maulana Yusup; Sana Sholihah; Adam Ramdani
Acman: Accounting and Management Journal Vol. 3 No. 1 (2023): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v3i1.60

Abstract

This research determines the influence of internal audits on inventory control in one of the garment companies in Bandung. This research method uses quantitative research methods with descriptive and verification approaches. First, obtain the questionnaire results from the respondents and then process them through SPSS 20 to be tested and then present the output results. After conducting analysis and discussion, the authors conclude that the effect of internal audit on inventory control carried out at a garment company in the city of Bandung shows quite good results. To see the expertise and accuracy possessed can be obtained from the results of the internal audit. But some are not optimal, which is in the internal audit control, which has not optimally supported the company, so the implementation of audit activities needs to be improved. In addition, the quality assurance program needs to run optimally to support audit performance.
Influence of Brand Image on The Purchase of Shampoo Products: Study on A Herbal Shampoo Product in Bandung City Fabio Lazuardi; RD. Okky Satria; Rd. Rahadian Arby; Tini Supartini
Acman: Accounting and Management Journal Vol. 3 No. 1 (2023): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v3i1.61

Abstract

This research was conducted with the aim of knowing and analyzing The Effect of Brand Image on The Purchase of Shampoo Products in one of the herbal shampoo products in The City of Bandung. The object of research was consumers of herbal shampoo products as many as 100 respondents, using descriptive analysis and verification analysis methods. Based on research using path analysis, it appears that the variable brand image on the purchase shampoo products at one of the herbal shampoo products in Bandung City is declared valid. The conclusions and suggestions that can be considered in connection with the research results are paying attention to Brand Image in order to increase the purchase of shampoo products.
Influence of Price and Product Quality on Customer Satisfaction : Study on Consumers of a Soe Company in Central Java Siti Aisyah; Kadir Kadir; Dhea Perdana Choenraad; Adang Adang
Acman: Accounting and Management Journal Vol. 3 No. 1 (2023): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v3i1.62

Abstract

The research aims to determine and analyze the effect of price and product quality on customer satisfaction. The object of research is the consumers of one of the BUMN companies in Central Java, with as many as 100 respondents using descriptive analysis and verification analysis methods. Based on path analysis research, price and product quality variables on customer satisfaction among consumers of one of the BUMN companies in Central Java were declared valid. Therefore conclusions and suggestions are taken into consideration about the results of this study to pay attention to price and product quality to increase customer satisfaction.
Inflationary Trends and Its Determinants in Nigeria Onyinyechi Nneka Mbagwu
Acman: Accounting and Management Journal Vol. 3 No. 1 (2023): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v3i1.63

Abstract

This study examined Nigerian inflationary trends and drivers from 1985 through 2021(37years). The study explored how Money Supply (MS), Dollar Exchange Rate (DEXCHR), Government Expenditure (GEXP), and National Debt (NDT) affect Nigeria's Inflation Rate (INFLR). The Autoregressive distributed lag model showed mixed integration in aggregate secondary data from a CBN Statistical Bulletin. The model's multicollinearity and heteroskedasticity tests showed that it is homoskedastic and fit for prediction. MS only passed the statistical significance test long-term. This implies that MS is a strong determinant of INFLR in the long run (P-value= 0.0226) but not in the short run (P-value= 0.5056); DEXCHR exerted a positive insignificant effect on INFLR on the short and long run, evident with p-values of 0.3842 and 0.3981 respectively; LogGEXP exerted a negative significant effect on INFLR on the short and long run, evident with p-values of 0.0362 and 0.0289 respectively; and LogNDT exerted a positive Hence, inflationary trends do not significantly affect INFLR in Nigeria. The report advised the central bank to stop printing cheap currency to reduce money supply.

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