cover
Contact Name
Hidayatul Khusnah
Contact Email
hidayatul.khusnah@unusa.ac.id
Phone
-
Journal Mail Official
hidayatul.khusnah@unusa.ac.id
Editorial Address
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Location
Kota surabaya,
Jawa timur
INDONESIA
Accounting and Management Journal
ISSN : 25799609     EISSN : 24799614     DOI : https://doi.org/10.33086/amj
Core Subject : Science,
Accounting and Management Journal is a scientific peer-reviewed journal published by Faculty of Economics and Business, Universitas Nahdlatul Ulama Surabaya, Indonesia. Since Established in 2017, AMJ is intended Provide a medium for dissemination of original and quality research on various topic in Accounting and management. The Journal calls for articles reporting the research result on accounting and management to be published two times a year (July and December).
Arjuna Subject : -
Articles 87 Documents
ANALISIS TINGKAT KEPUASAN PELANGGAN TERHADAP PELAYANAN PT PELNI (PERSERO) Rohman, Arif Fatkur; Syairudin, Bambang; Angreni, Endah
JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 2 (2018): Maret
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v1i2.81

Abstract

Development and competition business of transporting had been restrictive. Each operators race competition do innovation, efficiency, and continuous improvement. The customers of PT Pelni from year to year continues to decrease. Although actually PT Pelni also improve themselves, repair service and innovation, but still be unable to improve the number of passengers. This study attempts to know the level customer satisfaction PT Pelni to make known well and innovation that has done is in line with hope customers. The measurement of the customer satisfaction PT Pelni done with the approach servqual method. Aspects which are under consideration includes 5 dimensions main namely tangibles, reliability, responsiveness, assurance, and empathy which divided in 29 indicators variable. This research using respondents as the sample. Data analysis used the analysis method servqual and cartesious diagrams. The research results show that there are inconquirity between hope customers by the fact experienced. The largest is in dimension tangible, with the gap an average of -1,3.While gap smallest there are in dimension responsiveness -0,42. Analysis by diagram cartecious show you some attribute in the main priority improvement: furnishings that high quality (2), facilities shopping centers on a vessel (4), the availability of a bed with the corresponding numbers of a ticket (6), size cabin large (7), and the condition a clean room (8). All those attributes including in dimension of tangible.
PENGARUH SISTEM PENGUKURAN KINERJA KOMPREHENSIF DAN PEMBERDAYAAN PSIKOLOGIS TERHADAP KOMITMEN ORGANISASI Khusnah, Hidayatul; Putra, Riyan Sisiawan
JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 2 (2018): Maret
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v1i2.80

Abstract

A comprehensive performance measurement system is part of the management control function. Overall activities undertaken by employees in strategic planning, budgeting, implementation, and performance evaluation are influenced by the management. This study aims to examine the effect of a comprehensive performance measurement system on psychological empowerment and organizational commitment, as well as the effect of psychological empowerment on organizational commitment at Unusa. Hypothesis testing in this study using Structural Equation Modeling - Partial Least Square (SEM-PLS) with WarpPLS 3.0 software. The results of this study indicate that a comprehensive performance measurement system positively affects the psychological empowerment and organizational commitment. The latest findings of psychological empowerment have a positive effect on organizational commitment.
IDENTIFIKASI KEBUTUHAN SISTEM MONITORING DAN PENGENDALIAN MULTI-PROYEK KONSTRUKSI DENGAN METODE HOUSE OF QUALITY Studi Kasus: Dinas Pekerjaan Umum Kabupaten Gresik Siswanto, Agus; Baihaqi, Imam
JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 2 (2018): Maret
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v1i2.79

Abstract

Every year, the committing officer, then called as PPK, as the manager of the owner construction project in the local government and its team often handles more than 50 (fifty) construction projects termed “multi construction projects”. This study aims to identify the design needs of monitoring and controlling multi-construction projects system in the local government in order to be developed as a reference needs of monitoring and controlling system software. This study began by identifying the needs of PPK and stakeholders through interviews related to the system software that will be developed. The interview results were then grouped and described as “customer requirement attributes” and then made the “importance” level values of those attributes as a questionnaire. The quality result concluded that all customer requirements attributes were considered important with the total score range at 123–171 from the “importance” standard score is 105. Then a functional requirement was made for each customer requirement and analyzed using a method adopted from house of quality (HoQ) with final results are; the highest percentage from 36 (thirty six) of the relative importance weight from functional requirements is 6.42 percent and the lowest is 1.24 percent with 5 (five) highest sequences are 4.78 percent-6.42 percent.
PENGGUNAAN METODE HOUSE OF RISK UNTUK ANALISIS FAKTOR KETERLAMBATAN DAN PENYUSUNAN STRATEGI PENANGANAN: STUDI KASUS PEMBANGUNAN MALL Saputra, Ramdhan Yundra; Baihaqi, Imam
JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 2 (2018): Maret
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v1i2.78

Abstract

In the work plan there are often operational problems that hinder the completion of a project such as lack of resources, improper resource allocation, delays in project implementation and other issues beyond the schedule in the work plan. The same happened to the mall development project experiencing operational problems. Project delays may come from service providers as well as from users of services or other parties. Therefore this thesis aims to analyze the factors causing the delay in completion of the mall development project. The method used in analyzing the problem in this project is house of delay which serves to analyze data of cause of delay. From the result of 5 delay events, 13 delay agents are then searched aggregate delay potential (ADP) value to determine 3 main problems causing delays in this project. Based on the analysis using the HOR method, found that the three main causes of the delay of mall development is the image changes, lack of coordination by the owner, and the addition of the scope of work. These 3 problems can be minimized by making good communication and coordination with the owner, creating procedures for making and changing pictures, creating a comprehensive check list.
ANALISIS TEKNOLOGI INFORMASI MOBILE BANKING DAN PERSEPSI RISIKO TRANSAKSI TERHADAP KEPUASAN NASABAH (Studi Kasus Bank Mandiri Syariah Cabang Jemur Handayani Surabaya) Soelistya, Djoko; Agustina, Heni Agustina
JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 2 (2018): Maret
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v1i2.77

Abstract

In this era of technology now a very important role in the banking business the role of technology is absolute, where in the banking system of information technology is needed to support the progress of the banking system. The purpose of this research is to know about the effect of Information Technology of banking car and Risk Transaction Perception on Banking Customer Satisfaction, because many people only think about the interest in the use of banking facilities but not many banks know the feeling of satisfaction that exist within the customer over the facility. This research is quantitative research with explanative research type by doing observation because it explains the relation between variables through hypothesis testing without giving treatment with sample taken from a population using questionnaire as primary data gathering tool, and generally is unit of individual analysis. The population taken as many as 155 respondents, taken from the respondent employees UNUSA Yayasan RSI Surabaya. The results of this study found that a significant value variable Perception of Technology (X1) 0,000
PENGARUH KUALITAS LAYANAN (SERVICE QUALITY) TERHADAP LOYALITAS MELALUI KEPUASAN PADA MAHASISWA UNIVERSITAS NU SURABAYA Verriana, Rusdyana Intan; Anshori, Mohamad Yusak
JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 1 (2017): July
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v1i1.73

Abstract

The aim of this research to examine are there impact of service quality to loyalty with satisfaction as intervening variable to students in Nahdlatul Ulama University of Surabaya. Population in this research are students in Nahdlatul Ulama University of Surabaya total of the sample are 368 from 4.536 students. This research are quantitative method with spread 368 questionnaires. The technique analyze of this research use SEM – PLS (partial least square) software. Free variable of this research is service quality (X), intervening variable is satisfaction (Z) and bunch variable is student’s loyalty (Y). The result of this research shown that service quality (X) have positive impact and significant to students loyalty (Y) have positive impact and significant with path coefficient 0,67 with p – value < 0,001 (significant on 1%). While service quality (X) have positive impact and significant to students loyalty through satisfaction variable (Z) shown positive impact and significant with path coefficient 0,47 with p - value < 0,001 ( significant on 1%).
ANALISIS ROA, ROE, EPS, PER, DAN DER TERHADAP HARGA SAHAM PADA PERUSAHAAN REAL ESTATE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2013–2016 Mafazah, Charista Nurul
JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 2 (2018): Maret
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v1i2.76

Abstract

The aim of this research to examine are there impact of ROA, ROE, EPS, PER, and DER as an independent variable whit stock price as dependent variable on 10 real estate companies listed in Indonesia stock exchange and have financial statements in the period 2013–2016 so that the unit of analysis obtained is 40 financial statement list real estate company. The research variable consisted on independent variable in the form of return on asset (X1), return on equity (X2), earning per share (X3), price earning ratio (X4), debt to equity ratio (X5), and stock price (Y) as a dependent variable. Methods of data collection in of this research is the method of documentation. Data analysis technique were use multiple linier regression. Based on the results of regression analysis known that influence of return on asset, return on equity, earning per share, price earning ratio, and debt to equity ratio and simultaneously influence the stock price on the Indonesia stock exchange in period 2013–2016 at 92,8% while the rest influenced by other variables is not examined in this research. Partially, return on asset and earning per share significantly influence to stock prices, while return on equity, price earning ratio, debt to equity ratio but not significant effect on stock prices.
EDUPRENEURSHIP SEBAGAI STRATEGI DAYA SAING USAHA MIKRO, KECIL, DAN MENENGAH DI JAWA TIMUR MENGHADAPI MEA Wahyudi, Alexander
JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 1 (2017): July
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v1i1.72

Abstract

Education is the answer to disseminate entrepreneurial spirit and skills to the perpetrators of Micro, Small and Medium Enterprises (SME’s) in East Java. So education entrepreneurship education program that introduces the concepts of entrepreneurship which is equipped with a variety of sample application called edupreneurship will empower SMEs in East Java. At present, as many as 6.8 million SMEs spread across 38 districts/cities in East Java are still many obstacles. Among others, human resources (HR), business management, product quality, access capital, market access, business network, as well as in the field of competitiveness. For eliminating the constraints of the SMEs in East Java accompanied by the cooperative that currently as many as 30 754 units with a value-added contribution of 54.48 per cent in Gross Domestic Product per year in East Java. Through this background, the authors wanted to examine entrepreneurial leadership of the SMEs in East Java and then create strategies and programs that will be delivered edupreneurship. This study uses a qualitative method with secondary data as a research tool. This study shows that the entrepreneurship module to be delivered need to be tailored to the needs of SMEs and implemented in a sustainable manner.
ANALISIS MANAJEMEN KINERJA GURU (Studi Kasus Madrasah Aliyah Al Ayyubi di Sidoarjo) Putri, Rizki Amalia
JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 1 (2017): July
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v1i1.71

Abstract

Analysis of Performance Management Teacher Madrasah Aliyah Al Ayyubi In Sidoarjo Madrasah Aliyah Al Ayyubi is a private institution located in Sidoarjo East Java. Since 2011 until now, the problem arises that there are indications of not achieving satisfactory performance. This research uses a qualitative approach, which is trying to get as complete information as possible about the performance management of teachers at Madrasah Aliyah Al Ayyubi. Qualitative techniques are used as an approach in this study, because this technique is to understand rational reality as subjective reality especially madrasah citizens to formulate more concrete about teacher performance management. The result is that the existing performance management system in Madrasah Aliyah Al Ayyubi is said to be running almost 60%, in the planning phase Madrasah Aliyah Al Ayyubi has a work program that has been aligned as needed with vision, mission, target and madrasah strategy. However, in its implementation, out of 2 training models defined in the work program, monthly training that includes computer courses and case studies, many of the less participating senior teachers are different from junior teachers who welcome the effort. Another disadvantage of the performance management system in Madrasah Aliyah Al Ayyubi lies in performance evaluation, there is no formal and formal assessment format by Madrasah Aliyah Al Ayyubi and still uses the method of personal discussions and hearings, although previously held daily observations, Weekly and monthly performance of teachers in terms of discipline and teacher competence.
ANALISIS ALTMAN Z-SCORE, GROVER SCORE, SPRINGATE, DAN ZMIJEWSKI SEBAGAI SIGNALING FINANCIAL DISTRESS (Studi Empiris Industri Barang-Barang Konsumsi di Indonesia) Primasari, Niken Savitri
JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 1 (2017): July
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v1i1.70

Abstract

This study purpose to determine whether there are differences among Altman model, Springate model and Zmijewski model to predict financial distress, and to find out which the Financial Distress prediction model has the most excellent implementation in Indonesia manufacture industry. Comparison of those six models were made by analyzing the accuracy of each model, by using the real condition of a company’s net income. The data used in the form of annual financial statements published by the company on the Indonesia Stock Exchange website. The sample in this study consisted of 116 financial data from 29 companies in Consumer Goods Industry. All companies are listed in Indonesia Stock Exchange Market at period 2012 - 2015. The company does not conclude yet, whether there is a prediction model that best suit the measurement. This cause by: (1) every model have its own superiority and weakness, (2) the company sample characteristic differences (company sector, company size) also influence the choice of prediction model being used, (3) the company financial ratio as independent variable used in bankruptcy prediction. Since the financial statements are reflecting the company’s financial ability of the signaling, the researchers limited the industry with the highest value of EPS and PER. This is done to avoid confounders in the proof of the accuracy of the model, Springate model, Ohlson model and Zmijewski model to predict financial distress. The data obtained from the Annual Financial Statements, IDX Fact Book and the Indonesian Capital Market Directory. In this study will be used t test, additional testing is done to see the feasibility of the model by observing the F test results and test the coefficient of determination (R2), R2 value used to examine differences among Altman, Grover, Springate and Zmijewski models in predicting financial distress. The analytical tool used is the One Way ANOVA with level of significance 5 %. The results from this research showed that any prediction model used in this study can be used to predict Financial Distress, particularly the Altman Z-Scores, which have the greater R2 analysis. Only Grover G-Score models have insignificant value t test and F-test is greater than the probability cannot be used to predict corporate Financial Distress. The results also showed that the most accurate model is the model Altman Z-Score. At the end of the study was to try predict 29 firms sample used listed on the Stock Exchange with Altman model. Predicted results showed that five companies are expected to experience Financial Distress in the future.