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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,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Library & Information Science Social Sciences
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 15 Documents
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Enhancing Fashion Inventory Reporting: How Accounting Information Systems Improve Report Effectiveness in Bandung Adam Ramdani; Tri Ningsih
Acman: Accounting and Management Journal Vol. 6 No. 1 (2026): Acman: Accounting and Management Journal
Publisher : P3M, Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v6i1.05

Abstract

Standardized inventory management often fails to meet the dynamic demands of the fast-fashion industry, leading to inefficiencies. This study investigates the critical challenges surrounding inventory effectiveness within a prominent fashion company based in Bandung, Indonesia. This research aims to examine and evaluate the specific extent to which an Accounting Information System (AIS) for inventory influences overall inventory effectiveness. The study utilized a quantitative survey approach. The researchers collected primary data from a targeted sample of warehouse staff, production administrators, and supply chain personnel using a simple random sampling technique. The study employed simple linear regression analysis to analyze the quantitative data and test the hypothesis regarding the relationship between the two variables. The statistical analysis reveals that the implementation of an inventory AIS exerts a significant positive impact on inventory effectiveness. Well-integrated information systems directly optimize stock control and reduce operational errors. While previous studies often focus on general corporate retail, this research isolates the unique operational ecosystem of a Bandung-based fashion hub. It highlights how localized supply chain dynamics adapt to modern digital accounting frameworks. These findings imply that fashion enterprises must prioritize investments in robust, tailored AIS modules. Doing so will streamline supply chain communication, minimize stock discrepancies, and ultimately enhance market competitiveness.
Internal Audit Enhances Internal Control Over Cash Receipts Within F&B Distribution Enur Halimah; Roro Endah Kumalasari
Acman: Accounting and Management Journal Vol. 6 No. 1 (2026): Acman: Accounting and Management Journal
Publisher : P3M, Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v6i1.06

Abstract

This study investigates the significant influence of internal audit on the internal control of cash receipts, highlighting its crucial role in enhancing company development. Effective internal control over cash not only boosts the company's growth but also minimizes the chances of errors and fraud. The primary objective is to understand how internal audits function, the current state of internal cash receipt controls, and the impact of internal audits on these controls. Utilizing a descriptive quantitative approach, the research collects data through questionnaires distributed to thirty individuals. The statistical methods employed include correlation analysis, simple linear regression, and coefficient of determination analysis, following validity and reliability testing of the data. Findings indicate that both internal audit and sales internal control possess fairly good average values. The simple linear regression shows that internal audit does indeed affect internal control. It reveals that internal audit significantly contributes to the effectiveness of cash receipt control, while a portion remains influenced by factors like underutilized human resources and incomplete procedures. The novelty of this research lies in its specific focus on the food and beverage distribution sector, revealing how targeted internal audits can systematically enhance cash receipt controls unique to this industry. The implications suggest that strengthening internal audit practices could lead to substantial improvements in cash management and overall organizational efficiency.
Green Product Differentiation as a Strategy to Enhance the Competitive Advantage of Handicraft SMEs Mulyani Mulyani; Siti Titta Partini
Acman: Accounting and Management Journal Vol. 6 No. 1 (2026): Acman: Accounting and Management Journal
Publisher : P3M, Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v6i1.09

Abstract

Waste-based handicraft SMEs face increasing challenges in sustaining competitive advantage despite the growing demand for environmentally friendly products. This study aims to formulate a sustainable product differentiation strategy for KJL Art & Craft through an analysis of its internal and external business environment using the Internal Factor Evaluation (IFE), External Factor Evaluation (EFE), and Internal–External (IE) matrix. A descriptive case study approach was employed, with data collected through semi-structured interviews, observation, documentation, digital media review, and literature analysis. The results show an IFE score of 3.41 and an EFE score of 2.71, positioning the business in Cell IV (Grow and Build) of the IE matrix. These findings indicate strong internal capabilities and a moderate ability to respond to external opportunities and challenges. The recommended strategy focuses on sustainable product differentiation by leveraging recycled materials, distinctive product designs, and artisan craftsmanship, supported by green digital marketing, product innovation, market development, and internal capacity enhancement. This study contributes practical strategic recommendations for waste-based handicraft SMEs seeking to strengthen their sustainable competitive advantage in an increasingly competitive market.
How Trust Empowers Motivation and Knowledge Sharing to Improve Performance: A Moderated Mediation Model Iwan Sidharta
Acman: Accounting and Management Journal Vol. 6 No. 1 (2026): Acman: Accounting and Management Journal
Publisher : P3M, Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v6i1.07

Abstract

This study investigates the structural relationships among trust, motivation, knowledge sharing, and employee performance in the retail sector. Specifically, we examine how motivation and knowledge sharing mediate the impact of trust, while evaluating the conditional boundaries and essential prerequisites of these relationships. Author adopted a quantitative approach, surveying 154 retail employees. The data analysis utilized Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate the structural model, supplemented by Importance-Performance Map Analysis (IPMA) and Necessary Condition Analysis (NCA) to identify performance priorities and operational bottlenecks. The structural analysis reveals that trust exerts a powerful medium effect on knowledge sharing, which subsequently drives employee performance. Furthermore, NCA establishes trust as a critical, mandatory bottleneck (Strong Necessity) for maximizing performance, while motivation and knowledge sharing act as Moderate Necessity conditions that restrict peak outcomes if neglected. Retail managers must actively build organizational trust to dismantle information silos and unlock the positive benefits of employee motivation. To achieve superior performance targets, management should prioritize resources toward knowledge sharing during briefings and establish clear incentive structures to maintain high motivational ceilings. This study offers unique value by integrating PLS-SEM with advanced IPMA and NCA methodologies in a retail context. Rather than just examining linear relationships, this research uncovers the exact necessary thresholds and bottleneck values of trust and motivation required to achieve optimal employee productivity.
Determining Critical Organizational Thresholds: Revealing the Necessary Conditions of Knowledge Sharing, Culture and Leadership for Employee Performance Iwan Darmawan; Aan Hardiyana; Kadir Kadir
Acman: Accounting and Management Journal Vol. 6 No. 1 (2026): Acman: Accounting and Management Journal
Publisher : P3M, Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v6i1.08

Abstract

This study investigates the structural effects and necessary threshold conditions of Transformational Leadership, Knowledge Sharing, and Organizational Culture on Employee Performance within public sector agencies in Bandung City. By moving beyond traditional linear approaches, the study aims to determine both the direct/indirect causal pathways and the non-compensatory bottleneck conditions required to achieve optimal public sector productivity. The researchers deployed a quantitative survey approach, collecting primary data via 5-point Likert scale questionnaires from 55 public sector employees across government offices in Bandung City. Prior to structural evaluation, measurement scales underwent rigorous validity and reliability testing. The study then utilized a two-stage analytical design: path analysis to test linear direct and indirect hypotheses (Y = 0.386X_1 + 0.357X_2 + 0.287X_3 + epsilon), followed by Necessary Condition Analysis (NCA) to calculate specific bottleneck values and percentage thresholds across low, moderate, and peak performance levels. The path analysis reveals that Transformational Leadership, Knowledge Sharing, and Organizational Culture significantly drive employee performance, collectively accounting for an 89.1% total effect. Furthermore, the NCA findings demonstrate that these three factors operate as non-compensatory prerequisites; failing to meet minimum threshold values in any single construct severely caps performance regardless of how strongly the other dimensions perform. Practically, this study provides public sector managers in Bandung with concrete, actionable bottleneck metrics rather than generic recommendations. Administrators can now prioritize resource allocation according to exact performance targets—ensuring that essential leadership behaviors, knowledge-sharing channels, and cultural norms satisfy baseline necessity thresholds before attempting to maximize secondary organizational drivers. This research offers novel empirical value by integrating conventional path analysis with Necessary Condition Analysis (NCA) within a public administration context. Unlike previous studies that treat leadership, culture, and knowledge sharing as purely additive drivers, this dual-analytical framework identifies both the net predictive effects and the precise necessary bottleneck conditions needed to unlock high-level employee performance.

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