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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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Influence of Accounts Receivable Accounting Information System on Accounts Receivable Internal Control: Study at a service company engaged in the sale and after-sales of vehicles in Bandung Syafira, Salsa; Komara, Anton Tirta; Djuhara, Djadjun; Rusjiana, Jimmy
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.v3i2.68

Abstract

This research aims to examine the impact of the X variable, which is the accounts receivable accounting information system, on the Y variable, namely the Internal Control of Receivables, at a service company specializing in the sale and after-sales of vehicles located in Bandung. The present study employs two distinct research methods. The first method is descriptive, wherein data analyze through description without any intention of drawing conclusions that generalize to the public. The second method is verification-based, which involves testing the validity of a hypothesis through field data collection. The findings of a study on a service enterprise involved in the distribution and post-sale maintenance of automobiles in Bandung indicate that the accounts receivable accounting information systems (X) have been functioning satisfactorily, with a score of 3.05. Similarly, the Internal Receivables Control (Y) has been deemed sufficiently effective, scoring 3.12. The study's findings suggest a significant correlation between the Accounts Receivable Accounting Information System and Receivables Internal Control, with a correlation coefficient 0.710. Additionally, the study highlights the impact of the accounts receivable accounting information system on accounts receivable internal control. The study reveals that receivables significantly contribute to the overall variance in the dependent variable, as evidenced by the R square value of 50.4%. However, it is essential to note that a considerable proportion of the variance (49.6%) still needs to be explained and may be attributed to other factors not examined in the research, such as company policy.
The Effect of Internal Audit of Cash Disbursements on Internal Control of Cash Disbursements: Study At One of The Companies in The Field of Broiler Farming in Bandung Fauziah, Salma Muna; Mialasmaya, Siti; Ramdani, Adam; Damayanti, Indah; Purana, R. Deni
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.v3i2.69

Abstract

The present research investigates the impact of Internal Cash Audit on the Internal Control of Cash Expenditure within a poultry farming enterprise in Bandung. This study aims to examine and assess the impact of Internal Cash Audit on the Internal Control of Cash Expenditure within the broiler chicken farming industry. The research methodology employed in this study is quantitative, involving gathering data through the distribution of questionnaires and subsequent statistical analysis. The study population comprises personnel engaged in the organization's financial operations and internal control procedures. The study's results suggest that Internal Cash Audit remarkably affects the Internal Control of Cash Expenditure. By conducting a comprehensive analysis of cash expenditure transactions and associated documentation, internal auditors can detect any discrepancies or irregularities that could potentially jeopardize the organization. Furthermore, the research emphasizes the significance of deploying efficient internal control mechanisms to guarantee precise and regulated cash outflows. The findings of this study enhance comprehension of the correlation between Internal Cash Audit and the Internal Control of Cash Expenditure within the distinct setting of the poultry farming sector. The study's results may guide the organization's leadership in enhancing its internal control mechanisms and maximizing the efficiency of its Internal Cash Audit procedures.
The Effect of Compensation and Work Discipline on Employee Performance: Study At a Telephone Company Located in Bandung Nurhabibah, Fauziah; Riadi, Farid; Adinata, Ujang Wawan Sam; Adang, Adang
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.v3i2.70

Abstract

The primary objective of this study is to comprehensively examine and assess the impact of Compensation and Work Discipline on Employee Performance in the context of the Covid-19 Pandemic, with a specific focus on a telecommunications company located in Bandung. The research methodology employed in this study is path analysis, which examines the relationship between employee performance and factors such as Compensation and Work Discipline. Path analysis also helps elucidate the interconnectedness among the predetermined variables under investigation. According to the study's findings, the level of employee compensation at the telephone company in Bandung is transitioning from a low to a moderately good level. Similarly, the work discipline of the employees is also experiencing a shift from a low to a moderately good level. The impact of compensation and work discipline on employee performance at the telephone company in Bandung is a subject of general interest. The Compensation variable demonstrates a partial influence of 9.4% on Employee Performance, whereas the joint impact of Compensation and Work Discipline on Employee Performance is significant at 62.7%. The findings of the conducted research indicate that these factors substantially impact the performance of employees at the telecommunications company located in Bandung.
The Effect of Work Motivation and Discipline on Employee Performance: Study at a Consumer Goods Distributor Company in Bandung Prasetyawan, Rifky Adjie; Hadian, Dedi; Machmud, Senen; Manik, Ester
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.v3i2.71

Abstract

The COVID-19 pandemic has significantly impacted employees by necessitating the adoption of remote work arrangements, resulting in a decline in their performance, effectiveness, and efficiency. The employees of a distributor company in Bandung witnessed a decrease in their performance after the company transitioned to a Work From Office arrangement. The observation of the attendance recapitulation for 2021 reveals that 179 employees were absent due to various reasons such as illness, leave, or unauthorized absence. The aforementioned numerical values undeniably impact the productivity of every individual employed at the distributor organization. Employee discipline is crucial in fostering motivation and enhancing performance in subsequent periods. The study utilized a quantitative research methodology characterized by a descriptive and verificative design. The study utilized a sample size of 50 participants employed at a distributor company in Bandung. The participants were selected through the implementation of stratified random sampling. The primary data for this study gather via questionnaires administered directly to employees of the distributor company. According to the study results, all of the statement items demonstrated validity, as indicated by values exceeding 0.30. Additionally, these items deem reliable, as evidenced by values surpassing 0.60. The motivation variable achieved a score of 0.979, the discipline variable attained a score of 0.975, and the employee performance variable obtained a score of 0.983. The t-test results showed that the calculated t-value was 4.218 with a significant level of 0.000 and 3.902 with a significant level of 0.000, exceeding the t-table value of 2.001. The R Square value indicated that 78.9% of employee performance is influenced by motivation and discipline, while the remaining 21.1% represented other unexplored factors. Furthermore, motivation had a total effect of 41.17%, while discipline had a greater influence with a total effect of 37.71%. The distributor company in Bandung should prioritize motivation by continuously providing incentives that enhance employee performance and implementing discipline regulations agreed upon by the company and employees. It is anticipated that implementing these measures will result in enhanced employee performance within the distributor company located in Bandung.
The Effect of Work Motivation and Discipline on Employee Performance: Study at a company engaged in telecommunications in Bandung Arlando, Abraham Dwi; Hardiyana, Aan; Kadir, Kadir; Coenraad, Dhea Perdana
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.v3i2.72

Abstract

This study intends to look into and assess how motivation and work ethics affect employee performance at one of Bandung's technology, information, and communication enterprises. Path analysis is the research methodology employed since this study aims to understand how employee performance is related to motivation and work ethic. Additionally, it seeks to comprehend the link structure and the impact of predetermined research variables. According to the research's findings, motivation greatly influences employee performance. Workplace discipline has a significant impact on how well employees perform. Motivation and work discipline significantly impact how healthy employees perform at one of the businesses in Bandung's telecommunications sector. According to the study's findings, one of the companies in Bandung's telecommunications industry has motivated and disciplined employees who are moving in the right direction.
Application Of The ROI (Region Of Interest) Color Method Using A Bounding Box Approach To Detect Caries On Dental Images Suhendi, Hendi; Kodariyah, Mangzilatul
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.v3i2.73

Abstract

Caries detection system on radiographic image detection is widely used in medicine, especially dentistry. Dentists currently perform caries detection. It becomes less accurate in determining the diagnosis because of the limitations of human vision, then needs something to help the system detect dental caries in the image. This system could be used more effectively and efficiently than with manual detection. Detection of the dots is one of the high-contrast detection caries (tooth unhealthy) and could be one substitute detection manually by a dentist. Teeth image processed with some image processing stages such as grayscale, binarization with men over image into two values​​: black and white, morphology (thresholding) bright object floating on a dark background, ROI (Region of Interest) Color, and bounding box approach (to label images which has a white contrast to facilitate detection). Image of the tooth that has been grayscale and binarization, then do the ROI (Region of Interest) with the Color Boundingbox approach. Training results using test data 10 tooth image system has an accuracy rate of 80% is good enough.
Article 23 Income Tax Calculation System for Expedition Services: Study at one of the National Express Delivery and Logistics Service Companies in Bandung City Aprilia, Sani; Wahyudi, Heri
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.v3i2.89

Abstract

Correct and accurate tax calculations can make it easier for company owners to know the amount of deductions paid and make the right decisions that company owners will make for the business they are involved in in the future. Moreover, with the correct tax deductions, they can increase state treasury income appropriately to avoid errors or fraud in the reporting. Calculating income tax (PPh), article 23 for expedition services is accompanied by a large amount of goods delivery transaction data based on available delivery services, which causes errors in the calculations due to differences in the delivery services selected. The design of the Income Tax (PPh) Calculation System Article 23 for one of the national express delivery and logistics service companies in Bandung is made on a web basis. The research method used is the descriptive method with data collection techniques in the form of observation, interviews, and literature study, and was designed using the OOAD (Object Oriented Analysis Design) system development method, namely the process of analysis, design, and implementation of the system based on objects. The programming language used is PHP with the PHPMyAdmin database. It is hoped that the design of the PPh 23 tax calculation system will make it easier for companies to input the necessary data, make the calculation process easier because it is done automatically and will be more accurate, and make it easier to print reports if one day they need a report in hard copy form.
Mediating Effect of Comfortable and Durability, Feature and Aesthetic and Reliability of Product on Price and Product Purchase Decision: Study at One Retail Company in Bandung Juhana, Dudung
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.v3i2.95

Abstract

This study aims to examine the mediating influence of product comfort and durability, product features and aesthetics, and product reliability on the relationship between product price and purchasing decisions for children's clothing products in Bandung City. This study employs a survey research methodology, which entails gathering data from a sample of 100 participants actively engaged in consuming children's clothing products. The findings derived from examining data through exploratory factor analysis (EFA) and path analysis indicate a noteworthy impact of product price on Comfort and durability, Features and Aesthetics, and Product Reliability. Moreover, the research findings suggest a substantial mediating effect of Product Comfort, Durability, and Reliability on the association between product price and purchasing decisions. This finding suggests that the impact of price on consumers' choices to purchase a product can be mainly attributed to its influence on perceived factors such as comfort, durability, and product performance. Nevertheless, it is worth noting that there is no substantial evidence to suggest that Features and Aesthetics play a significant role in mediating the connection between price and consumers' decisions to purchase a product. This finding suggests that within the domain of children's clothing products, certain features and aesthetic qualities do not necessarily ensure the Comfort, Durability, and Reliability factors play a significant role in shaping consumer purchase choices. This study offers significant insights for marketers and makers of children's apparel goods in the urban area of Bandung. It highlights the significance of comprehending the interplay between customer perceptions of price, comfort, and durability in shaping purchasing choices. The employed research methodology involves exploratory factor and route analysis, enabling researchers to delve into the intricate connections between variables and the mediating function they play with greater precision. This study additionally establishes a basis for enhanced marketing tactics and a more comprehensive comprehension of customer inclinations within children's apparel merchandise.
The Influence of Work Discipline and Communication on Employee Performance: On One of The Marketplaces in The Form of Websites and Applications in The Agribusiness Sector Purwadayana, Yulianthy; Riadi, Farid; Zulfikar, Vicky Achmad; Rinawati, Nenny
Acman: Accounting and Management Journal Vol. 4 No. 1 (2024): 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.v4i1.126

Abstract

This study aims to investigate and analyze the impact of work discipline and communication on employee performance in the agricultural industry, specifically in the context of websites and applications used in marketplaces. The research methodology employed consists of descriptive and verification techniques. The researchers employed a questionnaire as the data-collecting method, which was sent to 43 individuals. The instrument underwent rigorous testing before its deployment to ensure its validity and reliability. The statistical technique employed was path analysis, conducted using SPSS version 25 software. According to the research findings, employees' motivation and work discipline in a marketplace operating as a website and application in the agribusiness sector were judged to be satisfactory. Work discipline and communication impact on employee performance account for 83.3%, while the remaining 16.6% is attributed to other variables. The results indicate that the combination of work discipline and communication substantially impacts employee performance in the agricultural industry, specifically in the marketplace of websites and applications.
The Influence of Motivation and Work Environment on Employee Performance: At a Fashion Company in Bandung Ikhsan, Muhamad Nurul; Machmud, Senen; Manik, Ester; Danasasmita, Windi Matsuko
Acman: Accounting and Management Journal Vol. 4 No. 1 (2024): 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.v4i1.127

Abstract

This study aims to analyze the impact of motivation and work environment on employee performance. It employs Descriptive and Verification Methods. The data source utilized in this study consists of a questionnaire administered to employees of a fashion firm located in Bandung. The research has a sample size of 35 respondents. The research employs Descriptive and Verification Methods as its statistical methodologies. The initial step involves employing Correlation Data Analysis, Path Analysis, and Coefficient of Determination Analysis, with assistance from the SPSS (Statistical Product and Service Solution) program version 26. After conducting a comprehensive study of the data collected, the Motivation, Work Environment, and Employee Performance at a fashion company in Bandung are categorized as somewhat reasonable. The R Square number indicates that it is 75.5%. Employee Performance is primarily influenced by Motivation and Work Environment, accounting for 75.5% of the overall impact. The remaining 24.5% is attributed to unexplored factors. In addition, Motivation has a lesser impact, accounting for 42.3% of the total influence, in contrast to the Work Environment, which has a total influence of 50.6%. Companies should prioritize creating a conducive work atmosphere while striving to optimize Motivation in a fashion company in Bandung.

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