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Contact Name
Selvia Roos Ana
Contact Email
ejournal@itbwigalumajang.ac.id
Phone
+6282331745620
Journal Mail Official
ejournal@itbwigalumajang.ac.id
Editorial Address
https://ejournal.itbwigalumajang.ac.id/index.php/ijamr/about/editorialTeam
Location
Kab. lumajang,
Jawa timur
INDONESIA
International Journal of Accounting and Management Research (IJAMR)
ISSN : 27211118     EISSN : 27211126     DOI : https://doi.org/10.30741/ijamr.v5i1.1290
Core Subject : Economy,
Focus and Scope International Journal of Accounting and Management Research (IJAMR) is published twice a year in March and September, published by Institut Teknologi dan Bisnis Widya Gama Lumajang since March 2020. International Journal of Accounting and Management Research as a forum for publishing scientific articles in the field of accounting and management.
Articles 5 Documents
Search results for , issue "Vol. 4 No. 1 (2023): Maret" : 5 Documents clear
The Role of Local Wisdom-Based Disaster Education and Training Through Education Levels in Disaster-Prone Areas Zainul Hidayat; Mimin Yatminiwati
International Journal of Accounting and Management Research Vol. 4 No. 1 (2023): Maret
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v4i1.991

Abstract

This study aims to find out conceptually-theoretically disaster education and training based on local wisdom can strengthen the character of disaster preparedness. The method used in this study is the library research method, or it can also be called the literature review method, which is a type of study conducted by reviewing relevant relevant literatures. Based on the results of data analysis, it can be concluded that the application of disaster education and training based on local wisdom can improve the character of student preparedness. So that the stronger the character of student preparedness can reduce the risk in the event of a disaster. One of the reasons for the high number of casualties and property losses due to disasters is the lack of preparedness for a disaster. The character of disaster preparedness is certainly not formed instantly, but goes through a long process. Disaster education and training based on local wisdom is the right step in strengthening the character of disaster preparedness in students. Disaster education is very important to be held starting from basic education to higher education.
Development of Sharia Banking Intellectual Capital with A-IBVAIC Neny Tri Indrianasari; Sochib Sochib; Riza Ramadhan
International Journal of Accounting and Management Research Vol. 4 No. 1 (2023): Maret
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v4i1.992

Abstract

This study examines and analyzes the Intellectual Capital Development of Islamic Banking withA-IBVAIC. The variables used to test the model in this study are using VAICA-IBVAIC using three components namely HCE, INVCE, CEE. This research includes causality research. The population in this study were 24 BPRS in East Java Province.The data collection technique uses a documentation study by collecting secondary data, recording, and processing data related to this research. The data used includes: published bank financial reports from 2015 to 2021.Research results found thatIslamic Banking Value Added Human capitaleffect on profitability. This mattershows thatIslamic Banking Value Added Human capitalhas a positive relationship to ROA, if the value ofIslamic Banking Value Added Human capitalincreases, it will give an increase in ROA. Research results found thatIslamic Banking Value Added Innovation Capitalno effect on profitability. This proves thatcapital management innovation will generate more wealth for the owners of capital. Research results found thatIslamic Banking Value Added Capital employedno effect on profitability. This proves thatincrease or decrease fromscoreIslamic Banking Value Added Capital employednot following the increaseor a decrease in the company's ROA.
Local Cultural Wisdom in Waste Handling and Supporting Creative Industries Hudi Setyobakti
International Journal of Accounting and Management Research Vol. 4 No. 1 (2023): Maret
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v4i1.993

Abstract

Local cultural values ​​are often an alternative solution in solving problems in society. Including social and environmental problems including waste. The purpose of this study is to conduct an assessment of the problem and alternative solutions to the waste problem at village tourism sites based on local culture and potential. The method used qualitatively with interviews. The results obtained are that there is a pattern of approach to handling waste problems by utilizing the potential of banana plants, namely banana stems to become a creative industry as a substitute for environmentally friendly places to eat and drink.
Implementation of Kertowono Tea Production Process Control in Efforts to Create Production Targets at PT Perkebunan Nusantara (PTPN) XII in Lumajang Emmy Ermawati
International Journal of Accounting and Management Research Vol. 4 No. 1 (2023): Maret
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v4i1.994

Abstract

The purpose of this study was to determine the implementation of the production process and planning process in an effort to achieve production targets at PT Perkebunan Nusantara (PTPN) XII in Lumajang. This type of research is descriptive research with a qualitative approach where the data were obtained from a PT Perkebunan Nusantara (PTPN) XII in Gucialit sub-district, Lumajang district. In this study, data were obtained using interview and documentation methods for PT Perkebunan Nusantara (PTPN) XII employees in Lumajang. The data used are primary and secondary data. The results of this study state that PT Perkebunan Nusantara (PTPN) XII in Gucialit Lumajang has implemented a production process starting from input, transformation, output and feedback. In the planning process for Kertowono tea production to achieve the production target, it is carried out by minimizing the number of defective products, this happens due to irregularities in the production process that are not maximal, even though the production target every year has not been achieved or fulfilled, the company is still trying to achieve the target. production with market demand which continues to increase every year.
The Influence of Corporate Governance, Corporate Risk, and Profitability on Tax Avoidance (Empirical Study of Companies Listed in the CGPI Index 2018-2020) Fetri Setyo Liyundira; Ananda Ajeng Nur Fidiyyah; Deni Juliasari
International Journal of Accounting and Management Research Vol. 4 No. 1 (2023): Maret
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v4i1.995

Abstract

This study seeks to determine and analyze the effect of corporate governance, corporate risk, and profitability on tax avoidance (empirical study of companies listed in the CGPI index 2018-2020). The research method uses descriptive quantitative. The data used is secondary data using the financial statements of listed companies that are the research sample. The population in this study were 15 companies listed in the CGPI index in SWA magazine. The sampling technique used purposive sampling technique so that the sample obtained was 13 companies that met the criteria during 2018-2020. The results of the analysis in the study indicate that good corporate governance and profitability have no effect on tax avoidance. This shows that the higher good corporate governance and profitability will not affect the increase in tax avoidance. Corporate risk has a significant negative effect on tax avoidance. This shows that the higher the corporate risk will lead to increased tax avoidance.

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