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Arthatama: Journal of Business Management and Accounting
Published by Lifescifi Akademia Utama
ISSN : 2655786X     EISSN : 27745678     DOI : https://doi.org/10.54518/art
Core Subject : Economy,
Economics, Econometrics & Finance
The objective of the Arthatama is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of business research. Arthatama accepts articles in any business management and accounting related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in business research. Arthatama invites manuscripts on various topics including functional areas of marketing management, management accounting, management control systems, information management systems, international business, business economics, business ethics and sustainability, entrepreneurship, financial management, strategic management, operations management, human resource management, e-business, knowledge management.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
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Search results for , issue "Vol. 2 No. 1 (2018)" : 5 Documents clear
Factors Affecting Intellectual Capital Disclosure and Company Value Arda Raditya Tantra
Arthatama: Journal of Business Management and Accounting Vol. 2 No. 1 (2018)
Publisher : LifeSciFi

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Abstract

This study examined the effect of profitability, firm age, firm size, leverage, earnings growth and profit growth on the intellectual capital disclosure (ICD) and the effect of intellectual capital disclosure on firm value. Sample in this research was obtained from 78 manufacturing companies listed on the Indonesia Stock Exchange with specific observations to the financial data in the period 2012-2015. By using Structural Equation Modeling (SEM) analysis techniques operated through the AMOS Version 21 program, the results show that profitability, and growth have a positive and significant effect on intellectual capital disclosure. Furthermore, intellectual capital disclosure as a mediating variable has an significant influence on firm value. Other findings indicate that the variables of company age, firm size, and leverage did not significantly affect intellectual capital disclosure. The findings of this study underline the importance of creating and strengthening intellectual capital disclosure in public companies in Indonesia.
Analysis of Women’s Economic Empowerment in Sukabumi City Iin Khairuunnisa; Endang Supriatna
Arthatama: Journal of Business Management and Accounting Vol. 2 No. 1 (2018)
Publisher : LifeSciFi

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Abstract

Facing the free market era, local governments need to make structural policies that support and provide incentives for the development and improvement of SME performance. The potential of women in social life has not yet received a reasonable portion. This needs to be handled wisely by the government considering women in terms of quantity ranks first in the composition of citizens. This type of research is a descriptive study with qualitative methods. The discussion in this article is the role of local governments to increase women’s empowerment in the economy by providing training in sewing skills, micro-credit business, and women’s leadership training for women. Skills training and microcredit business are provided to communities where the economic level is still below standard or underprivileged in order to improve family welfare through the efforts provided by the local government
Reconsidering Accounting Information Systems: Effective Formulations for Company’s Internal Control Muhammad Fakhimuddin
Arthatama: Journal of Business Management and Accounting Vol. 2 No. 1 (2018)
Publisher : LifeSciFi

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Abstract

Every organization needs an accounting information system that has been planned and monitored properly to control the incoming and outgoing finances. By the accounting information system, organization is able to achieve the objectives of the organization. Internal control of a company is a process that is not easy to do. In controlling, a manager needs a lot of information from the company. Accounting information system is one way to obtain information needed in the control process. Internal control is also part of the evaluation carried out to control the implementation of company activities. The main purpose of internal control is to secure assets that are owned, examine the accuracy of accounting, managerial, and operational data. Internal control also aims to prevent accidental or unwanted things in the company. In the internal control process, decision making is also carried out. An information that has been reviewed by top management in the control process can be used as a reference in making policies or decisions.
The Importance of the Cultural and Gender Outlook on Consumer Behavior Studies: An Indonesian Perspective Ari Riswanto; Euis Saribanon; Vanessa Gaffar
Arthatama: Journal of Business Management and Accounting Vol. 2 No. 1 (2018)
Publisher : LifeSciFi

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Abstract

The Indonesian Core Value with Gender Sub Culture - Study of Consumer Behavior, is a study in the field of marketing management, which is discussed in depth using the library method using various reference sources, including books, journals and other related sources, in addition, direct observation is also carried outed in order to find facts in the community. The purpose of this study is to find out the value the core of Indonesia is seen from the cultural and gender perspective on consumer behavior. Finally, hopefully this study will be a benefit in developing marketing management research specifically related to consumer behavior.
Impact of Integrated Thinking and Reporting on Organisational Decision Making: Case Study of Public Sector Enterprises in Oman Amena Sibghatullah
Arthatama: Journal of Business Management and Accounting Vol. 2 No. 1 (2018)
Publisher : LifeSciFi

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Abstract

The purpose of this study is to determine the impact of integrated thinking and reporting on organisational decision making; Case study of Public sector Enterprises in Oman. This study was quantitative in nature in which the data has been gathered from 369 respondents through survey questionnaire. Besides, the researcher used the SEM model as the technique for analysing the data while determining the moderating effect along with path assessment and CFA. The findings of this research suggest that there is impact of Balancing Financial and Non-Financial Information was determined on the organisational decision making. Moreover, the external environment was determined to have significant moderator in the relationship of Balancing Financial and Non-Financial Information and Risk Identification and Management with organisational decision making. The study is limited to the public sector enterprise of Oman.

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