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Contact Name
Wiwik Fitria Ningsih
Contact Email
wiwik@itsm.ac.id
Phone
+6282330448178
Journal Mail Official
abm@itsm.ac.id
Editorial Address
Jl. Sumatra No.118-120, Tegal Boto Lor, Sumbersari, Kec. Sumbersari, Kabupaten Jember, Jawa Timur 68121
Location
Kab. jember,
Jawa timur
INDONESIA
ABM: International Journal of Administration, Business and Management
ISSN : 27462439     EISSN : 27741664     DOI : https://doi.org/10.31967/abm.v5i2
Core Subject : Economy, Social,
ABM : International Journal of Administration, Business and Management is an interdisciplinary journal that seeks both theoretical and practical papers devoted to aspects of the subject matter indicated in the title. Topics will be drawn, but not limited to, the following areas: Business Management Agribusiness Management Management Information System Accountancy Economic Development Islamic Economics Other relevan themes
Articles 6 Documents
Search results for , issue "Vol 4 No 1 (2022)" : 6 Documents clear
Perceptions Of Accounting Lecturers And Students On The Ethics Of Reporting (Case Study At Dili Timor- Leste High School) Estanislau Bana; Sutrisno T; Zaki Baridwan
ABM : International Journal of Administration, Business and Management Vol 4 No 1 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v4i1.574

Abstract

This research was conducted at the Dili Tmor-Leste College, this study aims to determine the differences in the perceptions of Lecturers and Accounting students on the ethics of preparing financial statements as seen from Misstatements in financial statements, Disclosure of sensitive information, Cost benefits of disclosure of information and accountability for the use of financial statements. The population in this study was 268. Questionnaires were randomly distributed to both Lecturers and Students of the Accounting Department in Semester V and VII of Dili Timor Leste, with details of 112 for Accounting Students in semester V, VII and 48 for Lecturers of Dili Timor Leste. The data analysis technique used was qualitative data in this study, researchers carried out processing techniques and quantitative data analysis. The formula used is the t-test formula or t-test and paired sample t-test. Based on the results of the research analyzed, it can be concluded that: (1)The results of the calculation of the analysis of the T-test difference with the Independent Sample T-test obtained a probability value of 0.0544 > 0.05, then H1 is rejected, meaning there is no significant difference in the perceptions of lecturers and students on the ethics of preparing financial statements as seen from the Sala serving in financial reports between Accounting Students and University Lecturers in Dili Timor Leste. (2) The results of the calculation of the analysis of the T-test difference with the Independent Sample T-test obtained a probability value of 0.020 <0.05, then H2 is accepted, meaning that there is a significant difference in the perception of students and Dili Timor Leste College Lecturers on the ethics of preparing financial statements as seen from the disclosure sensitive information between Accounting Students and University Lecturers in Dili Timor Leste. (3) The results of the calculation of the analysis of the T-test difference with the Independent Sample T-test obtained a probability value of 0.0105 <0.05 then H3 is accepted meaning that there is a significant difference in student perceptions of the ethics of preparing financial statements as seen from the cost benefits of information disclosure between students Accounting and Lecturer at Dili Timor Leste.The results of the calculation of the analysis of the T-test difference with the Independent Sample T-test obtained a probability value of 0.0480 <0.05, then H4 is accepted, meaning that there is a significant difference in student perceptions of the ethics of preparing financial statements as seen from the accountability for the use of financial statements between students. Accounting and Lecturer at Dili Timor Leste.
Influence Of Third-Party Funds, Opertional Risk, Loan Banco Nasional Do Comersio De Timor Leste (Bnctl) Dili Timor-Leste Ezaquiel Ribeiro de Jesus
ABM : International Journal of Administration, Business and Management Vol 4 No 1 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v4i1.575

Abstract

The research aims to determine the effect of third-party funds, operational risks, and loan to deposit ratios on profitability on Banco Nasional do Comércio de Timor-Leste (BNCTL). The method used is quantitative descriptive analysis. This type of data is Secondary data source from bank BNCTL's financial statements for the period 2010-2018, consisting of balance sheet statements and loss / profit statements. In this study, researcher conducted observations on financial statement data through annual reports provided by BNCTL for the period 2010-2018, thus getting nine years of observation. After secondary data is collected and analyzed then, tested using multiple linear regression analysis models. This analysis model consists of a normality test, an autocorrelation test, a multicollinearity test, and a regression model determination test. Based on the results of the analysis found, the results of the study showed that the variables DPK, BOPO and LDR, positively and significantly influential.
The Effect Of Accounting Higher Education And Understanding Of Business And Professional Ethics On Emotional Intelligence Students Department Of Accounting (Studies At Institute Of Business (Iob), Universidade Dili (Undil) And Universidade Da Paz (Unpaz) Joasenita Hornay; Sutrisno T; Zaki Baridwan; Roekhudin Roekhudin
ABM : International Journal of Administration, Business and Management Vol 4 No 1 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v4i1.576

Abstract

The purpose of this study was to examine and analyze the level of accounting high education and understanding of business and professional ethics affect the emotional intelligence of students majoring in Accounting IOB, UNDIL and UNPAZ. Research design can be interpreted as a structured work plan in terms of the relationships between variables comprehensively in such a way that the research results can provide answers to research questions. The plan includes the things that the researcher will do, from making hypotheses and their operational implications to the final analysis (Umar, 2007; 6). The sample is part of the number and characteristics possessed by the population. If the population is large and it is impossible for researchers to study everything in the population, for example due to limited funds, finances, time, and energy and so on, the researcher can use the sample (Umar, 2007, 78). The sampling technique used is the saturated sample technique, as many as 103 students. Majoring in accounting at three universities, IOB 36 students, UNDIL 33 students, and UNPAZ 34 students. The results of this study indicate that accounting higher education has a negative and significant effect on the emotional intelligence of accounting students and understanding of business and professional ethics has a positive and significant effect on the emotional intelligence of accounting students at IOB, UNDIL and UNPAZ.
Effect Of Credit Risk, Liquidity Risk, And Operational Risk On Profitability (Study On Banco Nasional De Comércio De Timor-Leste Bnctl-Dili) Julmira Maria Lordes Cofitalan
ABM : International Journal of Administration, Business and Management Vol 4 No 1 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v4i1.577

Abstract

The research aims to determine the effect of credit risk, liquidity risk, and operational risk on profitability on Banco Nasional do Comércio de Timor-Leste (BNCTL). The method used is quantitative descriptive analysis. This type of data is secondary data sourced from bank BNCTL's financial statements for the period 2010-2018, consisting of balance sheet statements and loss / profit statements. In this study, researchers conducted observations on financial statemens data through annual reports provided by BNCTL for the period 2010-2018, thus getting 9 years of observation. After secondary data is collected and analyzed it tested using multiple linear regression analysis models. This analysis model consists of a normality test, an autocorrelation test, a multicollinearity test, and a regression model determination test. Based on the results of the analysis found that Credit Risk has no significant effect on profitability (ROA), Liquidity Risk has an effect on credit risk.
Effect Of Job Satisfaction On Citizenship Behavior Organizational Commitment Ministry Of High School Education In Timor-Leste Cesaltino Alves Ximenes; I Gede Riana; Pedro M.B. Ximenes
ABM : International Journal of Administration, Business and Management Vol 4 No 1 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v4i1.578

Abstract

In every country there must be an organization formed with a different vision and mission. The organization itself is defined as a forum for people who have the same goal, be it for social services, the welfare of members or for profit. In the process of achieving its goals, an organization must pay attention to its resources, be it human resources, financial resources, materials, as well as technological and system capabilities. OCB is a optional behavior that is not part of an employee's formal work obligations, but supports the effective functioning of the organization. The Ministry of Education of Timor Leste is required to always provide excellent service and has a commitment to improve quality. service and quality of education. Organizational Citizenship Behavior (OCB) is an individual contribution that exceeds the demands of the role in the workplace and is rewarded by the achievement of task performance. This OCB involves several behaviors including helping others, volunteering for extra tasks, obeying the rules and procedures in the workplace. This research is a quantitative research. The data sources in this study are primary data and secondary data. The sample used in this study was 144 The population of civil servants under the Ministry of Education of Timor Leste is 144 people. The sampling technique used was a saturated sample, that is, all of the population was used as a sample. As for the level of explanation (level of clarity) this researcher uses an associative problem formulation. The data collection method uses a questionnaire (questionnaire) and the data analysis techniques used in this study are the classical assumption test, hypothesis testing, and multiple linear regression analysis.
The Effect of Work Placement and Work Discipline on Employee Performance Through Job Satisfaction Case Study of the Surya Kencana Lumajang Savings and Loan Cooperative Firli Adri Ridhotama; Hary Sulaksono; Tamriatin Hidayah
ABM : International Journal of Administration, Business and Management Vol 4 No 1 (2022)
Publisher : STIE Mandala Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31967/abm.v4i1.579

Abstract

This study aims to analyze the effect of work placement and work discipline on employee performance through case study job satisfaction at the Surya Kencana Lumajang Savings and Loan Cooperative. This type of research is included in the type of quantitative research. The sample used was 40 respondents with a saturated sample technique. The data analysis method used is path analysis. The results showed that job placement had a significant effect on job satisfaction, work discipline had no significant effect on job satisfaction, job placement had no effect on performance, work discipline had no effect on performance, job satisfaction had an effect on employee performance, job placement had an effect on performance through satisfaction. work, work discipline has no effect on performance through job satisfaction

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