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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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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.
The Effect of Work Motivation and Work Environment on Employee Performance: Study at a two-star hotel in Bandung City Fitria, Tita; Hardiyana, Aan; Danasasmita, Windi Matsuko; Jatmika, Lungguh
Acman: Accounting and Management Journal Vol. 3 No. 2 (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.v3i2.65

Abstract

The purpose of this study is to determine the influence of work motivation and work environment on employee performance in a two-star hotel in Bandung City by obtaining accurate data and collecting the necessary data for analysis. The objectives of this study are to determine the magnitude of the influence of work motivation, the magnitude of the influence of the work environment on employee performance, and the magnitude of the influence of work motivation and the work environment on employee performance. The method used is quantitative method and data collection method by distributing questionnaires to a population of 40 respondents. This study used correlation analysis, path analysis, and coefficient of determination analysis. Based on the results of the study, it was found that work motivation and work environment obtained fairly good results, while performance did not obtain good results. The correlation between work motivation and work environment showed a positive relationship with a magnitude of 0.896. The coefficient of determination was 78.7%. The direct and indirect influence of work motivation on employee performance was 0.426, and the influence of the work environment on employee performance was 0.361. Therefore, the total influence is 0.787 or 78.7%, while the remaining 21.3% represents other variables that were not examined in this study but also affect employee performance.
Employee Performance: Effects of Competence and Compensation: Study At One of The Local Government Agencies in Bandung Regency Mulyani, Sri; Nurhadian, Adhie Fasha
Acman: Accounting and Management Journal Vol. 3 No. 2 (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.v3i2.66

Abstract

The purpose of this research is to determine and analyze employee competency, employee compensation, employee performance, the extent of the influence of competency on employee performance, the extent of the influence of compensation on employee performance, and the extent of the influence of competency and compensation on employee performance in one of the local government agencies in Bandung Regency. The research method used by the author is descriptive and verification research to identify the significant relationship between the variables under investigation, thus producing conclusions that will describe the object being studied. The research results show that competency has a total influence on employee performance of 7.2%, while compensation has a total influence on employee performance of 70%. The total influence of the independent variables on the dependent variable is 77.2%, while the remaining 22.8% is influenced by other variables outside the scope of this study. The implications of the research indicate that having good competency combined with adequate compensation can enhance employee performance.
Achievement And Reward on Employees’ Discipline and Performance Cendriyani, Yani
Acman: Accounting and Management Journal Vol. 3 No. 2 (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.v3i2.67

Abstract

The present research examines the intermediary function of employee discipline concerning task performance. This study investigates the impact of achievement motivation and incentives on the work discipline of employees. The researcher employed a survey research methodology involving a sample of 100 employees working in the construction industry in Bandung. The study used the Partial Least Squares methodology for data analysis to establish the interrelationships among the variables under investigation. The analysis findings indicate a considerable influence of achievement motivation and incentives on work ethics, which consequently bears relevance for task execution. The findings suggest that organizations can enhance operational efficiency by cultivating a conducive work atmosphere and reinforcing employee competencies and drive.

Page 5 of 7 | Total Record : 66

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