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INDONESIA
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Published by Politeknik Negeri Batam
ISSN : 25489917     EISSN : -     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Arjuna Subject : -
Articles 215 Documents
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ANALISIS KOMPARASI KINERJA KEUANGAN PERUSAHAAN MANUFAKTUR YANG BERSERTIFIKAT DAN TIDAK BERSERTIFIKAT ISO 9001:2008 Adi Irawan Setiyanto; Hevi Risdiana
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (483.156 KB) | DOI: 10.30871/jama.v1i2.464

Abstract

Tujuan penelitian ini adalah untuk mengetahui perbedaan kinerja keuangan perusahaan yang memiliki sertifikat ISO 9001:2008 dengan perusahaan yang tidak memiliki sertifikat ISO 9001:2008. Pada penelitian ini kinerja perusahaan diukur dengan Net Asset, Net Profit Margin (NPM), Revenue dan Return On Assets (ROA). Penelitian ini menggunakan data laporan keuangan dari 123 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dalam periode 2012-2014. Hasil menunjukkan bahwa perusahaan yang bersertifikasi ISO 9001:2008 dan yang tidak bersertifikasi tidak ada perbedaan yang signifikan terhadap Net Assets, Net Profit Margin dan Revenue, tetapi menunjukkan bahwa perusahaan sertifikasi ISO 9001 memiliki Return On Assets yang berbeda dengan perusahaan yang tidak bersertifikasi ISO 9001.
ANALISIS PERBANDINGAN PENGENDALIAN PERSEDIAAN BAHAN BAKU METHANOL ANTARA PENDEKATAN MODEL ECONOMIC ORDER QUANTITY DENGAN JUST IN TIME PADA CV MAMABROS SERVICINDO BATAM Melpa Syari Kristiani Turnip; Dwi Kartikasari
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (514.027 KB) | DOI: 10.30871/jama.v1i2.471

Abstract

Penelitian ini bertujuan untuk mengetahui metode pengendalian persediaan yang optimal digunakan oleh CV Mamabros Servicindo Batam dengan membandingkan antara kebijakan yang telah dijalankan perusahaan dengan dua metode persediaan yaitu Economic Order Quantity dan Just In Time. Teknik pengumpulan data yang digunakan dalam penelitian ini observasi, dokumentasi dan wawancara. Metode analisis data yang digunakan dalam penelitian ini adalah EOQ formula, Safety Stock, Reorder Point serta Just In Time Formula. Hasil penelitian menunjukkan bahwa sistem EOQ dan JIT lebih efisien dibandingkan dengan sistem persediaan perusahaan. Namun sistem JIT memiliki tingkat efisiensi biaya yang lebih tinggi dibanding sistem EOQ. Pada tingkat permintaan persediaan methanol 41.273 liter, sistem persediaan perusahaan menghasilkan biaya persediaan sebesar Rp 6.946.052, dibandingkan dengan JIT yang hanya memiliki biaya persediaan sebesar Rp 3.056.263 dapat menghemat biaya sekitar Rp 3.889.789 atau 55% lebih efisien dari biaya persediaan perusahaan. Sedangkan metode EOQ menghasilkan biaya persediaan sebesar Rp 3.700.608, atau hanya 46% lebih efisien dari biaya persediaan berdasarkan kebijakan perusahaan.
TOTAL QUALITY MANAGEMENT TERHADAP KINERJA MANAJERIAL DENGAN SISTEM PENGUKURAN KINERJA SEBAGAIVARIABEL MODERATING PADA FAJAR GRUP Wawan Darmawan
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (231.953 KB) | DOI: 10.30871/jama.v1i2.495

Abstract

Total Quality Management (TQM) is one technique that is often used by companies in order to improve its performance.The aims of the research were to (1) determine and test whether total quality management (TQM)has positive effect on managerial performance at Fajar Group, (2) determine and test whether TQM measurement has effect on managerial performance at Fajar Group, (3) determine and test whether measurement system of TQM has a role as moderating variable between TQM and managerial performance at Fajar Group. The research was a quantitative study conducted in companies belonging to Fajar Group. The population consisted of 58 respondents taken from 24 companies by considering the number of managers at mid-level of each company . The measurement wasdone using quantitative data with Moderated Regression Analysis (MRA) analysis. The results of the research indicate that (1) TQM has positive effect on managerial performance, (2) performance measurement system has positive effect on managerial performance at Fajar Group, (3) TQM interaction with performance management system has effect on managerial performance at Fajar Group.Keyword: total quality management, managerial performance.
EVALUASI PROSES BELAJAR MAHASISWA DALAM AKUNTANSI BIAYA DENGAN STRATEGI PENINJAUAN KEMBALI “HOLLY-WOOD SQUARES” Marwanto Marwanto; Lewi Patabang
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.128 KB) | DOI: 10.30871/jama.v1i2.496

Abstract

The research conducted by Marwanto and Patabang, Lewi was aimed to examine the judicial review strategy “Hollywood Square” application in the process of both the cost classification and cost accounting system in odd semester 2016/2017. Data obtained was from the participation of the semester III students of Accounting Department Samarinda State Polytechnic. The result showed that the students’ learning performance increased in every cycle. The pre-test results was 0% of minimum score 71 but pst-test result was 75.53%. The observation result about the lecturer skill in managing the learning with the Judicial Review Strategy “Hollywood Square” with range 1 -4 showed Good Score with the average cycle I and cycle II as much as 3.5. Moreover, the student interest, the activity as well as the teamwork in the learning process with range 1-4 was Good (3.58). The score was the average of all observed aspects in these two cycle. Keywords: evaluation, comprehension, Hollywood Square
DETEKSI KECURANGAN (FRAUD) DI SEKTOR PEMERINTAH Taufik Kurrohman; Ekaning Pratiwi; Andriana Andriana
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.249 KB) | DOI: 10.30871/jama.v1i2.497

Abstract

This study aims to explore the perceptions of employees in government agencies regarding the effect of the effectiveness of internal control systems, compensation satisfaction, organizational culture, unethical behavior, leadership style, and law enforcement against fraud in the government sector. This study included a quantitive research with survey method. The data used is primary data collected through questionaires. The research sample of 223 employees a number of government agencies in Jember. The resu lts of this study indicate that there is a negative influence between the effectiveness of the internal control system to fraud in government sector, there is a negative effect between satisfaction and compensation to fraud in the government sector, there are no negative effects between the culture of the organization to fraud in the government sector, there are positive influence between behavior ethical against fraud in the government sector, there is a negative influence of leadership style to fraud in the government sector,there are no negative effects of enforcement against fraud in the government sector. Keywords: Perceptions of Employees, Fraud, Government Sector
PENGARUH KEPUASAN DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN BANK DI KOTA BATAM Rizki Novriyanti Zahara; Hajan Hidayat
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.876 KB) | DOI: 10.30871/jama.v1i2.500

Abstract

This study aims to identify and analyze the influence of job satisfaction and work discipline on employee performance. Approach method used for sampling is purposive sampling technique. Respondents were used in this study were 173 employees working in state-owned banks in Batam. This study uses regression analysis to examine how the influence of these two variables on the performance of employees with SPSS 22.0 application. Results of the t test obtained by value t count 3,979> t table 1,973, which means that H1 is accepted and t value 4,623> t table 1973, which means H2 is accepted. The higher the satisfaction is fulfilled and the higher discipline of work that employees have the higher the employee's performance. Based on the results of research conducted, it can be concluded that there is influence between the variables of job satisfaction and work discipline on employee performance state-owned banks in Batam. Keywords: Job satisfaction, Discipline, Employee Performance
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN TEKNOLOGI INFORMASI TERHADAP PENERAPAN AKUNTANSI BERBASIS AKRUAL PADA PENGELOLAAN BARANG MILIK NEGARA Intan Puspitarini; Amrie Firmansyah; Dian Handayani
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.563 KB) | DOI: 10.30871/jama.v1i2.501

Abstract

This research is aimed to examine the association of human resources’ competencies and information technology on the implementation of government accrual based accounting on the state assets management. As mandated by Government Regulation No. 71 of 2010 concerning Government Accounting Standard, the Government of the Republic of Indonesia should prepare its financial reports based on accrual accounting by 2015. This study examines the practice of implementation of accrual accounting in the management and administration of state asset. The examination conducted in this study is different from previous studies which gave more highlight on the preparation and the implementation of accrual accounting in general, while this stud y gives more focus on one specific object in accrual accounting, that is state assets. This study conducts survey by using questionnaires which are then distributed to units in line ministries and government that responsible in managing state assets. 250 questionnaires were distributed to 16 line ministries and 3 government institutions, 234 of those were successfully returned. From the questionnaires returned, 188 are considered valid. The result ot the study shows that the competence of human resources is associated with the application of accrual accounting on government assets. While, the information technology has different result, it is not associated with the application of accrual accounting on government assets. Keywords: accrual accounting, government assets
PENGARUH MANAJEMEN LABA, CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP TAX AVOIDANCE Imron Septiadi; Anton Robiansyah; Eddy Suranta
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (457.894 KB) | DOI: 10.30871/jama.v1i2.502

Abstract

This research aimed to present an empirical evidence influence of earnings management, corporate governance, and corporate social responsibility disclosure on tax avoidance. Earnings management measured using model jones, corporate governance mechanism seen from institutional ownership, managerial ownership, audit commute, audit quality. Disclosure of corporate social responsibility using the global reporting initiative generation four (GRI-G4). Tax avoidance as measured by cash effective tax rate (CETR). The sampling method using purposive sampling and data was analyzed using multiple linear regression. The results show that earnings management and corporate social responsibility influence on action of tax avoidance. Meanwhile, Institutional ownership, managerial ownership, audit committees, and audit quality does not influence on action of tax avoidance. Keywords: tax avoidance, earnings management, corporate governance, corporate social responsibility disclosure
PENGARUH DEBT TO EQUITY RATIO (DER) DAN DEBT TO ASSET RATIO (DAR) TERHADAP KINERJA PERUSAHAAN DI SEKTOR KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Azzalia Feronicha Wianta Efendi; Seto Sulaksono Adi Wibowo
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.594 KB) | DOI: 10.30871/jama.v1i2.503

Abstract

Comparison between self-capital and foreign capital structured in capital structure into an instrument used by companies to plan and take debt usage policies in maximizing profits and stock prices company. Banking in conducting its operational activities must have a large enough capital and well structured, in order to avoid the financial problems. To attract investors, banks are urged to improve their performance that can be assessed from bank financial statements in providing information to investors. This study aims to determine the partial influence of capital structure proxyed with leverage ratios those are Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR) to company performance seen from its profitability with Return on Asset (ROA) and Return on Equity (ROE) of banking companies for 3 years. This study used a sample of 30 banks for 3 years from 2013-2015 by using panel data regression analysis. The results showed partially DER variables affect the ROA and ROE, and partially DAR variables affect the ROA and no effect on ROE. This study is limited to a banking company only and within 3 years, it should be able to use other corporate sectors and longer periods of time. Further research is expected to add research variables, corporate sectors, samples and add to the study period. Keywords: Capital Structure, Banking, Corporate Performance, Leverage, Debt to Equity Ratio (DER), Debt to Asset Ratio (DAR), Return on Assets (ROA), Return on Equity (ROE)
FAKTOR-FAKTOR YANG MEMPENGARUHI STRUKTUR MODAL PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2011-2015 Riska Urip Lestari; Danar Irianto
JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Vol 1 No 2 (2017): JOURNAL OF APPLIED MANAGERIAL ACCOUNTING
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (298.636 KB) | DOI: 10.30871/jama.v1i2.504

Abstract

This study aimed to examine the effect of firm size, liquidity, financial flexibility, share growth, sale growth, business risk and profitability to capital structure. This study used secondary data from the company’s financial statements and determinan of the sample using techniques proposive sampling. The population in this study are manufacture companies listed on the Indonesian Stock Exchange (BEI) in the period 2011-2015 with a sample 55 companies. The result showed firm size has a positive effect to capital structure. Liquidity has a no effect to capital structure. Financial flexibility has a negative effect to capital structure. Sale growth has a positive effe ct to capital structure. Profitabilitas has a negatife effect to capital structure. Other result showed share growth and risk business has no effect to capital stucture. The result of the study are expected to add to the research literature that discuss the factors that effect of capital structure on manufacture companies. Further research can add control variable. Key Words: Capital structure, Firm size, Liquidity, Financial flexibility, share growth, sale growth, business risk, Profitability

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