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Iwan Sidharta
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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 Influence of Transformational Leadership and Organizational Culture on Employee Performance: Study of One The Companies Operating in The Field of Publishing and Book Trading in The City of Bandung Farras, M. Faishal; Hadian, Dedi; Hardiyana, Aan
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.v4i1.128

Abstract

This study utilized SPSS 16 software for research analysis. Its objective was to examine the impact of transformational leadership and organizational culture on employee performance. This research intends to analyze the elements that exert the most significant influence on employee performance, specifically the relationship between transformational leadership, organizational culture, and employee performance. The analysis will be conducted utilizing a questionnaire administered to 30 respondents. Research utilizing path analysis indicates that the variable of transformational leadership (X1) exerts a direct influence of 41.3% and an indirect influence through its link with organizational culture (X2) of 12.3%, resulting in a total influence of 53.6%. The variable of organizational culture (X2) has a direct impact of 12.9% and an indirect impact through its association with transformational leadership (X1) of 12.3%. The total impact is 25.2%. The research findings demonstrate that the coefficient of determination (R-square), expressed as a percentage, highlights the significant impact of both transformational leadership (X1) and organizational culture (X2) on the employee performance variable (Y), accounting for 78.8% of the variance. It is important to note that there may be other factors that also influence performance. Employees (Y) who were not included in the study are represented by an epsilon value of 21.2%. The research findings suggest that focusing on transformational leadership and organizational culture can enhance employee performance in a publishing and book trading company located in Bandung. It is recommended that more attention be given to these factors.
The Influence of Service Quality and Company Image on Customer Satisfaction: Study Of One of The Companies Operating in The Banking Sector in Garut Jannah, Dara Fitria; Larashati, Irena; Dwiyanisa, Ashila; Megawati, Imelda
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.v4i1.129

Abstract

Banking, as a financial organization primarily engaged in the collection and redistribution of public funds, must establish a robust banking system. Consequently, it is necessary to regulate and supervise banking operations to ensure the adoption of sound banking practices. Since the implementation of the OJK Law on 22 November 2011, the oversight of financial services institutions in Indonesia has shifted from multiple institutions to a single institution, the OJK. Previously, banking supervision was conducted by Bank Indonesia, while Bapepam handled the supervision of capital markets and other financial institutions. The objective of this study is to ascertain customer happiness, which is influenced by the quality of service and the organization's image. This research employs the descriptive and verification analytic approach, focusing on the 92 respondents who are customers of Bank Negara Indonesia. The processing and research are categorized into two distinct types: secondary data from the company and primary data from the questionnaire responses; in-depth analysis is also done, which seeks to provide a comprehensive understanding of how service quality and corporate image impact customer happiness. According to the research findings, Service Quality is pretty good, with an average rating of 3.23. Company Image is also considered quite good, with an average rating of 3.18. Similarly, Customer Satisfaction falls into the pretty good area. Its mean value is 3.10. Service Quality (X1) significantly influences Customer Satisfaction (Y) with a total influence of 0.334. Similarly, Company Image (X2) also significantly influences Customer Satisfaction (Y) with a total influence of 0.484. When both Service Quality (X1) and Company Image (X2) are considered together, they have a combined influence on Customer Satisfaction (Y) with a determination (R2) of 0.818 or 81.8%. The remaining 18.2% of the influence on Customer Satisfaction (Y) is attributed to other variables that were not examined. The research findings confirm a strong correlation between Service Quality and Company Image Customer Satisfaction in a banking company in Garut.
Rural And Urban Land And Building Tax Calculation Application (PBB-P2): Case Study Of Cangkuang Wetan Village Noerrohmah, Syifa; Amijaya, Hasanah Tisna; Riswaya, Asep Ririh; Retnowaty, Agung Tri
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.v4i1.132

Abstract

The PBB-P2 application, which focuses on the case study of Cangkuang Wetan Village, is specifically created to streamline and enhance the inputting and managing of rural and urban land and building taxes. The data-gathering methods employed, including thorough observation, comprehensive interviews, and extensive literature review, ensure the accuracy and reliability of the system. The system design was created with descriptive techniques and the object-oriented analysis and design (OOAD) development methodology, employing, which involves a process of analysis, system design, and object-oriented implementation outlinas ed by the Unified Modeling Language (UML). This design aims to provide benefits to Cangkuang Wetan Village by automating the tax computation process, managing citizen data, and generating time-saving reports.
The Influence of Capital Structure and Profitability on The Company Value of PT. Waskita Karya (Persero), TBK (Period 2016 To 2020) Firdauz, Amelia; Ningsih, Tri; Sholihah, Sana
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.v4i1.136

Abstract

  This study focuses on the specific time period of 2016-2020 and aims to ascertain and examine the impact of capital structure and profitability on the valuation of manufacturing companies listed on the Indonesia Stock Exchange. The independent variable X1 represents the capital structure, precisely measured by the debt-equity ratio (DER). The independent variable is the company PT. Waskita Karya (Persero), Tbk, a prominent manufacturing company, throughout the period of 2016-2020. The study population consisted of 12 years' worth of financial reports from PT Waskita Karya (Persero), Tbk, encompassing quarters 1-4. This totaled 48 financial reports. The sample for analysis was selected using the time series approach, resulting in 20 financial reports from 2016 to 2020. The data testing strategy employs several linear regression analysis methods, utilizing an alpha significance level of 5%. The findings of this study demonstrate that the capital structure has a notable adverse impact on the firm's value, reducing it by 22.4%. Conversely, profitability substantially positively influences the company's value, increasing it by 30.8%. Both capital structure and profitability have a 53.2% impact on firm value at the same time.
Implementation Of The Naïve Bayes Method With Approach Holistic In Predicting Student Achievement: At One Of The Vocational High Schools In Bandung Buhori, Imam; Marjito, Marjito; Supriatna, Ade; Wahyudi, Heri
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.v4i1.139

Abstract

Within the realm of education, students frequently encounter many obstacles, including defiance, absence of drive, and other intricate factors that can impact the caliber of their learning. This issue can result in many students abstaining from attending class, withdrawing from school, or prematurely leaving before completing their education. This highlights the need for proactive and preventive measures taken by educational institutions to assist children in overcoming learning barriers from a young age. Professional educational and training institutions should promptly identify potential obstacles to students' learning and take proactive measures to assist them in overcoming these difficulties.   These endeavors encompass vigilant supervision, effective communication among educators, parents, and students, as well as impactful mentoring and counseling initiatives. By adopting this methodology, educational establishments can establish an all-encompassing and nurturing atmosphere that prioritizes the academic achievement of students. In this study, we employ the Naive Bayes algorithm and the Holistic Approach, two powerful tools in the field of data analysis, to forecast student academic performance at Otista Bandung Vocational School. The Naive Bayes algorithm allows us to make predictions based on the probability of an event occurring given certain conditions, while the Holistic Approach ensures that we consider all relevant factors in our analysis. This research aims to offer early forecasts for students who are susceptible to low academic performance, enabling schools to proactively intervene and avert a fall in student success. By implementing this approach, schools may offer targeted support to individuals requiring more help, while also fostering an inclusive environment that promotes academic success for all students, regardless of their circumstances.
Driving Performance Excellence: Insights from Retail Sector on Transformational Leadership and Knowledge Sharing Behavior Rinawati, Rinawati; Sidharta, Iwan
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.v4i1.153

Abstract

This research delves into the pivotal role of Knowledge-sharing behavior and Transformational Leadership in enhancing employee performance within the retail sector. By investigating the relationships between these key factors, the study aims to provide valuable insights for optimizing workforce effectiveness and driving organizational success. The research methodology involves a quantitative approach, with data collected through surveys from 96 retail sector employees in Bandung. Instruments validated by reputable researchers were utilized to measure transformative leadership, Knowledge-sharing behavior, and employee performance. Data quality was assessed using outer loading, AVE, Composite Reliability, and Cronbach's Alpha, followed by analysis through Partial Least Squares. The findings are expected to shed light on how fostering a culture of knowledge exchange and implementing transformative leadership practices can positively impact employee performance in the retail industry. Ultimately, this research seeks to offer practical recommendations for retail organizations looking to enhance operational efficiency, employee engagement, and overall performance in a competitive market environment.

Page 7 of 7 | Total Record : 66

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