cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Hidayatul Khusnah
Contact Email
hidayatul.khusnah@unusa.ac.id
Phone
-
Journal Mail Official
hidayatul.khusnah@unusa.ac.id
Editorial Address
-
Location
Kota surabaya,
Jawa timur
INDONESIA
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).
Arjuna Subject : -
Articles 114 Documents
 1   2   3   4   5 
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.
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.
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
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.
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.
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.
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.
Akurasi Model Logistik Springate, Zmijewski, dan Grover Dalam Menakar Kesulitan Keuangan Perusahaan Pembiayaan Munawarah, Munawarah
JURNAL AKUNTANSI DAN MANAJEMEN Vol 3 No 1 (2019): Juli
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v3i1.644

Abstract

This study aims to determine springate, grover and zmijewski able to predict the condition of financial distress in finance companies listed on the Indonesia Stock Exchange. From  three models can be known which model is the most accurate in predicting financial distress. There are 17 companies in Financing sector as population in this study from 2013-2017. Using purposive sampling technique, total sample of 85 financing companies was obtained. Secondary data were used in this research sourced from the company's annual reports. The analysis model used is logistic regression. Simultaneously, all predictive models affect the probability of financial distress. While partially only Zmijewski can influence the prediction of financial distress conditions in Financing sub-sector companies listed on the Indonesia Stock Exchange. Nagelkerqe Square value shows 0.606 meaning that only 60.6% variation of the accuracy of these three models in predicting financial distress conditions of finance companies. While 39.4% can be explained by other models not examined in this study.
ANALISIS KEBIJAKAN DIVIDEN DI INDONESIA TAHUN 2013-2017 Muttaqiin, Ninnasi
JURNAL AKUNTANSI DAN MANAJEMEN Vol 3 No 1 (2019): Juli
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v3i1.1181

Abstract

Penelitian ini bertujuan untuk menganalisis faktor yang mempengaruhi kebijakan dividen pada perusahaan non-keuangan di Indonesia. Variabel independen dalam penelitian ini adalah return on equity (ROE), current ratio (CR), debt to equity ratio (DER), ukuran perusahaan, pertumbuhan perusahaan, dan free cash flow (FCF), sedangkan variabel dependen yaitu kebijakan dividen diproksikan dengan penggunaan variabel dividend payout ratio (DPR). Penelitian ini menggunakan data sekunder yang berasal dari laporan keuangan perusahaan non-keuangan yang terdaftar di BEI selama tahun 2013 hingga 2017. Teknik sampel yang digunakan adalah purposive sampling yang menghasilkan sampel berjumlah 12 perusahaan. Alat analisis yang digunakan untuk pengujian hipotesis adalah SPSS versi 21. Penelitian ini memberikan hasil bahwa ROE berpengaruh positif tidak signifikan terhadap kebijakan dividen. CR, DER, dan FCF berpengaruh positif signifikan terhadap kebijakan dividen. Ukuran perusahaan dan pertumbuhan perusahaan berpengaruh negatif tidak signifikan terhadap kebijakan dividen.

Page 2 of 12 | Total Record : 114

 1   2   3   4   5 

Filter by Year

2017 2023


Reset
Filter By Issues
All Issue Vol 7 No 1 (2023): Accounting and Management Journal Vol 6 No 2 (2022): Accounting and Management Journal Vol 6 No 1 (2022): Accounting and Management Journal Vol 5 No 2 (2021): Accounting and Management Journal Vol 5 No 1 (2021): Accounting and Management Journal Vol 4 No 2 (2020): Accounting and Management Journal Vol 4 No 1 (2020): Accounting and Management Journal Vol 3 No 2 (2019): Accounting and Management Journal Vol 3 No 1 (2019): Accounting and Management Journal Vol 3 No 1 (2019): Juli Vol 2 No 2 (2018): Accounting and Management Journal Vol 2 No 1 (2018): Accounting and Management Journal Vol 2 No 1 (2018): AUGUST Vol 1 No 2 (2018): Accounting and Management Journal Vol 1 No 2 (2018): Maret Vol 1 No 1 (2017): July Vol 1 No 1 (2017): Accounting and Management Journal More Issue