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Accounting and Management Journal
Published by Universitas Nahdlatul Ulama Surabaya
ISSN : 25799609     EISSN : 24799614     DOI : https://doi.org/10.33086/amj
Core Subject : Science,
Decision Sciences, Operations Research & Management
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).
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Articles 114 Documents
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FAKTOR YANG BERPENGARUH TERHADAP KOMPETENSI ENTREPRENEUR Sidharta, Helena; Saputra, Ruswiati Surya; B. Ismail, Noor Azizi
JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 1 (2018): AUGUST
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v2i1.62

Abstract

Entrepreneurial competence is an important variable that affects the success of an entrepreneur. Factors affecting entrepreneurial competence need to be researched because of strong competence needed by an entrepreneur to achieve success. Based on the literature study, education, entrepreneurial personality and parenting style are indicated to influence entrepreneurial competence. Further studies show that entrepreneurial personality and parenting style require further research because the relationship between these two variables and entrepreneurial competence needs to be understood more deeply. The result of this research is proposition development to further test the relationship between entrepreneurial personality, parenting style, and entrepreneurial competence. Furthermore, based on indicators used in previous studies, testing is suggested using structural equation modeling (SEM) because entrepreneurial personality is measured using Big Five Personality and entrepreneurial competence is measured using indicators from Man & Lau (2000) so that the indicators of both variables included in the unobserved variabl
RENCANA STRATEGIS ORGANISASI TEKNOLOGI INFORMASI DI PT PERKEBUNAN NUSANTARA X DENGAN METODE CASCADING BALANCED SCORECARD Noor Ali, Achmad Holil; Rizal, M. Syaiful; E.R., Mahendrawathi
JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 1 (2018): AUGUST
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v2i1.63

Abstract

PT Perkebunan Nusantara X (PTPN X) is a state-owned company engaged in the sugar industry and tobacco as well as a number of subsidiaries. PTPN X uses Information Technology (IT) to improve productivity and competitive advantage. The Management of PTPN X generated IT Organization to deliver good IT solution. But with the limited budget and a huge investment, the role of IT is not contributing the maximum to the progress of the company even IT solution have paradox impact. This is because the IT strategic initiatives do not aligned with its business strategy, so that IT organizations need strategic planning. In This study, strategic planning for IT organization generated by using the Balanced Scorecard Cascading. Wherein the process is divided into several stages, namely the determination of the vision and mission of IT organizations, determine business strategy that will be supported by IT, identification of IT users, identification of output and the main job description of the IT organization, aligning strategy IT organizations indicated to the strategic map, defining Key Performance Indicators (KPIs), and IT strategic initiatives of each strategies. The analysis in this study is using SWOT analysis, Critical Success Factor, and Value Chain. Balanced Scorecard is used in this study were IT-Balanced Scorecard with the perspectives of Corporate Contribution, Customer Orientation, Operational Excellence, and Future Orientation. The results obtained from this research are 10 Strategy that is maximizing IT contribution to business, meet the IT customers’ needs, good IT planning, implementing good application, effective and efficient IT operations, improving IT good services, upgrades IT and Technology support, IT good governance implementation, IT alignment with business strategy, and motivated and competent IT personnel. There are 21 KPI to measure the strategy and 30 strategic initiatives or programs to meet the KPI. The KPI and the 30 initiatives are arranged based on the existing condition of IT organization reflected in the SWOT and what targets are indeed to be achieved by implementing the strategy.
ANALISIS PERISTIWA PENYEBAB PADA KETERLAMBATAN PROYEK APARTEMEN Rosdianto, Moch Afif; Suef, Mokh; Angreni, Endah
JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 1 (2018): AUGUST
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v2i1.64

Abstract

A Project could be told success if it had a capability to fulfill a project’s goal, which was project could be done either in time or do not have a major lateness. Many things were affecting project buildings processing. This research purpose was to analyze whose causing lateness for apartment buildings project event in Surabaya. To analyze so many cause lateness event would be needed a systematic method approach. This research’s method was used a Fault Tree Analysis (FTA) Method which was used to seek cause event and the probability of lateness. Not only two of those methods, but also expert judgment technique was conducted by using questionnaire to seek probability and to analyze variable cause event. As a result of FTA method was obtained a very high probability of lateness with the main cause event was classified into 4 groups, were caused by owner, caused by supervising consultants, caused by contractor, and caused by environment circumstances. From four of those main causes was obtained some results, first of all from owner’s perspective were a lot of assignment alteration and late payment installment to contractor, second of all from supervising consultants’ perspective was a checklist survey result in certain area, the contractor’s work could not be continued because of such a certain things, third of all from contractor’s perspective was caused by inaccurate work method, and the last of all from environment circumstances was the local people felt so agitated because of the project location to close to them.
ANALISIS KUALITAS LAYANAN BONGKAR MUAT DI PT TERMINAL PETIKEMAS SURABAYA DENGAN METODE SERVQUAL DAN QFD Bastian, Endhy; Ratnasari, Vita; Achmadi, Fuad
JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 1 (2018): AUGUST
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v2i1.65

Abstract

  PT Terminal Petikemas Surabaya (TPS) has become one of the port services company has been trusted by various Indonesian and international companies in the management of international and domestic containers as well as various other loading and unloading services. PT TPS in providing international container management services is required to adjust its service level in accordance with international standards. Based on the Key Performance Indicator (KPI), the performance of PT TPS compared to some international ports in terms of Trund-Around Time (TRT), Gross Mover Per Hour (GMPH), and Berth Move Per Hour (BMPH) are still far behind with ports in UAE, Asia Pacific and India. The low performance of PT TPS based on the three indicators shows that the quality of service PT TPS still needs to be repaired. In this research, perception analysis and customer expectation with Service Quality (SERVQUAL) method to measure service quality of PT TPS. The gap between perception and customer expectation from Service Quality (SERVQUAL) is improved by Quality Function Deployment (QFD) method. And based on the two analysis, the preparation of strategies that should be applied by PT TPS to improve the quality of service. The results obtained show that all dimensions have satisfaction level “satisfied” which means that customers value the services provided by PT TPS is enough to meet expectations but still not maximal. Furthermore, Cartesius diagram analysis showed that there are 5 indicators that need improvement either immediately. The QFD analysis is performed to determine the recommended improvements on 5 indicators. Indicators that require top priority are indicators related to the competence of officers, especially administrative officers. So the management recommendation is to make Standard Operating Procedure (SOP) for each activity in port for administration officer
PENGARUH PENDIDIKAN KARAKTER DALAM PEMBELAJARAN AKUNTANSI KEUANGAN TERHADAP SIKAP ETIS MAHASISWA Ghofirin, Mohammad
JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 1 (2018): AUGUST
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v2i1.66

Abstract

Character education is an education that is oriented not only to the mastery of teaching science (knowledge) but also the noble character (good character). The purposes of the study was to investigate the effect of character education which is integrated in financial accounting teaching and learning process to the students’ ethical attitudes. The results of the study showed that character education doesn’t affects students’ ethical attitudes (Sig 0.65 > 0.05). Therefore, it can be concluded from this study that character education integrated in financial accounting teaching and emotional intelligence affects the students’ ethical attitudes. The suggestions derived from the results of this study are: (1) For Accounting Department, State University of Malang, character education should be integrated explicitly on the whole subject of accounting department. (2) For lecturers, it is suggested to be willing and actively integrate character education in accounting teaching. (3) For other researchers, further research to examine the relationship between two independent variables is needed to be conducted. Therefore, it can be known whether one of the variables serve as a mediating or moderating variable.
PENGARUH RETURN ON ASSET, DIVIDEND PAYOUT RATIO, DAN EARNING PER SHARE TERHADAP HARGA SAHAM SYARIAH PERUSAHAAN YANG TERDAFTAR DI JAKARTA ISLAMIC INDEX (JII) TAHUN 2014-2016 Khusnah, Hidayatul; Anshori, Mohammad Yusak
JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 1 (2018): AUGUST
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v2i1.67

Abstract

This study aims to investigate the effect of return on assets (ROA), dividend payout ratio (DPR) and earning per share (EPS) on sharia stock price registered in Jakarta Islamic Index (JII) period 2014-2016. The hypothesis in this study was tested using multiple regression analysis with SPSS software. The results of this study there are several findings. The first finding is, return on asset (ROA) has a positive effect on sharia stock price, which shows that the greater the ROA of the company, the profit generated by company to be larger. This will increase the attractiveness of the company is increasingly in demand by investors and the impact on rising stock prices. The next finding is dividend payout ratio (DPR) has no effect on stock price, which means dividend distribu-tion does not guarantee that the company get a big profit, sometimes the company thinks the profit earned better to invest in projects that have good prospects that can increase the company’s profit, certainly with the approval of the shareholders. The last finding in this research is earning per share (EPS) has a positive effect on sharia stock price, which means that the higher EPS shows the company’s net profit is ready to be distributed to all shareholders of the company and investors will think the company is able to earn profits for the future so that many investors are willing to invest in the company until stock prices rise.
PENGARUH PEMBIAYAAN MURABAHAH, ISTISHNA, MUDHARABAH, DAN MUSYARAKAH TERHADAP PROFITABILITAS (STUDI PADA BANK SYARIAH DI INDONESIA PERIODE MARET 2015 – AGUSTUS 2016) Sari, Dewi Wulan; 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.v1i1.68

Abstract

This thesis aims to determine how much influence policy-contract agreement the Islamic bank financing (murabahah, istishna, mudharabah, and musyarakah) against the profitability of Islamic banks. Profitability used in this thesis is the Bukopin Syariah, BRI Syariah, BSM, and Muamalat Indonesia Bank. The data in this paper uses secondary data, monthly financial statements (balance sheet and income statement) in the period March 2015-August 2016. The financial statement has been taken from the publication of the report issues by the website of each bank. Mechanical of data management using multiple linear, regression, and test the classical assumption of normality test, multikoloniaritas, heteroksidasitas, and autokorolation, while proving the hypothesis of determination R2, F statistical test, and the test T statistic.
EVALUASI VALUE PROPOSITION PADA USAHA KECIL PARANI CAR WASH Anarta Pratama, Rinanda Bagus; Liliani, Liliani
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.v1i1.69

Abstract

This study aimed to evaluate the Value Proposition in Parani Car Wash, a home-call car cleaning startup business. The Value Proposition is viewed as part of Osterwalder’s Business Model Canvas and the SWOT approach is used to describe and explain the current Value Proposition of Parani Car Wash. This research uses qualitative approach with descriptive analysis. Data collection method in this study is using semi-structured interview technique. There are 9 informants interviewed, consisting of two customers of the company, two of the owners of similar companies, an expert, and four managers of the company. The results of SWOT approach indicates the strength of the Value Proposition is aligned with the needs of customers, while the weakness is related to network. Opportunities are available regarding expansion of operational areas and service variants, but there are threats related to competition.
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.
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.

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