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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 66 Documents
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Pengaruh Sistem Pengendalian Internal Terhadap Persediaan Barang: Studi pada salah satu perusahaan retail di Kota Bandung Wajib Ginting
Acman: Accounting and Management Journal Vol. 1 No. 1 (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 (31.957 KB)

Abstract

This research departs from identifying problems that occur, which indicate a gap in the inventory of goods. This study aims to determine the effect of the internal control system on the inventory of goods. The research method used is quantitative research methods with simple regression analysis techniques carried out at one of the retail companies in Bandung. The results showed a significant effect of the internal control system on the inventory of goods. The results of this study recommend that the company further improve its internal control system.
Pengaruh Rasio Keuangan Terhadap Harga Saham : Studi pada salah satu perusahaan Sektor Industri Konsumsi Rima Nur Lutfitasari; Indri Ayu Tansar; Tri Ningsih
Acman: Accounting and Management Journal Vol. 1 No. 1 (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 (32.639 KB)

Abstract

This study intends to determine the effect of financial report ratios on stock prices. This study departs from the phenomenon of stock price fluctuations in the consumption industry sector. Departing from stock prices that continue to fluctuate, this study aims to determine the effect of financial ratios on stock prices in a consumer industry sector company. The research method used is quantitative research methods with multiple regression analysis techniques carried out at one of the IDX companies for the period 2012-2019. The results showed that there was an effect of financial ratios on stock prices.
Analisis Deskriptif Kinerja Guru : Studi kasus pada SMP Negeri di Kabupaten Bandung Romlah Romlah
Acman: Accounting and Management Journal Vol. 1 No. 1 (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 (31.684 KB)

Abstract

This study aims to analyze the description of teacher performance. It uses descriptive analysis research methods to describe teacher performance, collecting data employing a survey on SMP Negeri teachers in Bandung Regency with the number of respondents as many as 32 teachers. The research result shows that the description of teacher performance is in the excellent category. The implication of the research results recommends that improve teacher performance, it is necessary to hold a school principal management workshop and to consider the aspirations of teachers, which are constructive as the basis for determining policies.
Pengaruh Self Assessment System terhadap Kepatuhan Wajib Pajak Orang Pribadi Neni Nur Fitriani; S Mia Lasmaya; Iwan Sidharta
Acman: Accounting and Management Journal Vol. 1 No. 1 (2021): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

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Abstract

This study aims to determine the implementation of the self-assessment system, determine the compliance of individual taxpayers, and find out how much influence the self-assessment system has on individual taxpayer compliance. The method used in this research is the descriptive analysis method. The technique used in collecting data is done through a questionnaire with 32 respondents as KPP Pratama employees in Bandung. The data analysis technique carries out through descriptive analysis and verification analysis. The study results found that the self-assessment system was in the relatively good category with an average score of 3.14 and for individual taxpayer compliance was in the relatively good category with an average score of 3.06. Then the self-assessment system is said to be adequate in increasing individual taxpayer compliance, proven to affect individual taxpayer compliance by 46.0%. In comparison, the remaining 54.0% influence by other factors not examined in this study, such as the administrative system's condition, taxation, services to taxpayers, tax law enforcement, tax rates, and so on. Thus it can be concluded that there is an effect of the self-assessment system on individual taxpayer compliance.
Analisis Fungsi Kepemimpinan pada Divisi Garmen Perusahaan Tekstil di Kabupaten Bandung Moch. Nizar Zaelani; Ester Manik
Acman: Accounting and Management Journal Vol. 1 No. 1 (2021): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

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Abstract

This research conduct to know the description of the leadership function in the Garment Division. It is using descriptive analysis to find out how the leadership function describes. Respondents are employees of 40 people. Based on the calculation, it knows that the leadership function is quite good. However, to improve the leadership function, it can be considered in connection with the results of the research, which is to establish better communication between the leader and their subordinates furthermore, for the organization to distribute work tasks following its employees' work abilities so that they can complete tasks on time.
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.

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