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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).
Arjuna Subject : -
Articles 114 Documents
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PENGARUH SISTEM PENGUKURAN KINERJA KOMPREHENSIF DAN PEMBERDAYAAN PSIKOLOGIS TERHADAP KOMITMEN ORGANISASI Hidayatul Khusnah; Riyan Sisiawan Putra
JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 2 (2018): Accounting and Management Journal
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) Arif Fatkur Rohman; Bambang Syairudin; Endah Angreni
JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 2 (2018): Accounting and Management Journal
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 (RETRACTED) Munawarah Munawarah
JURNAL AKUNTANSI DAN MANAJEMEN Vol 3 No 1 (2019): Accounting and Management Journal
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.
IMPLEMENTASI METODE QUALITY FUNCTION DEPLOYMENT DAN METODE SERVQUAL DIMENSI KEPARIWISATAAN GUNA PERBAIKAN KUALITAS PARIWISATA PANTAI KEBUMEN (Studi Kasus pada Pantai Logending, Pantai Manganti, Pantai Suwuk, Pantai Petahanan, dan Pantai Brencong) Kabul Trifiyanto; Ika Susilowati
JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 2 (2018): Accounting and Management Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v2i2.881

Abstract

Kebumen tourism is dominated by south coast destination objects with combat routes ranging from half to two hours drive from the city center. Since 2015 tourist visits have increased, but on average only 14%. This is not comparable with the budget issued by the government to date which focuses on tourism infrastructure and the opening of new objects, especially coastal areas. According to preliminary studies the cause is because of visitor dissatisfaction with the quality of services provided, especially coastal tourism. So as to provide recommendations for improvements in tourism services in this study, the quality function deployment (QFD) method is based on servqual evaluation specifically for tourism dimensions. There are 43 variables used to define the quality of service dimensions of tourism for visitors. By using additional kano models, 12 critical variables were obtained. Then the critical variable produces 16 technical responses through the house of quality method for later as a recommendation for improvement. With the priority of repairs are; making tourist management SOPs, adding cleaners, and adding a viewing post/spot
PERAN SOCIAL CAPITAL DALAM MEMITIGASI PENGARUH ROLE STRESS TERHADAP JOB PERFORMANCE (Studi Kasus pada Profesi Akuntan di Kebumen, Puworejo, dan Purwokerto) Arya Samudra Mahardhika; Anton Prasetyo
JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 2 (2018): Accounting and Management Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v2i2.882

Abstract

The purpose of this study was to analyze the effect of role stress consisting of role conflict and role ambiguity on job performance, and to analyze the role of social capital as a moderating variable in the relationship. Respondents from this study were accountant professions in Kebumen, Purworejo, and Purwokerto, sampling was done by purposive sampling with the criteria of the accounting profession who had worked for 1 (one) year, the sample studied was 65. The results of hypothesis testing using WarpPLS software 3.0 shows that role stress has a significant effect on job performance, but the coefficient of job ambiguity shows the opposite direction of the hypothesis. Inaddition, this study also found that social capital has a role in reducing the negative influence of role conflict on job performance, but its role cannot be proven in role ambiguity
ANALISIS DAMPAK UKURAN PERUSAHAAN, OPINI AUDIT, DAN REPUTASI KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2010–2016 Yusi Nur Irmalia; Hidayatul Khusnah; Endah Tri Wahyuningtyas
JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 2 (2018): Accounting and Management Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v2i2.884

Abstract

The purpose of this study was to analyze the firm size, audit opinion, and reputation of public accountant on audit delay. The data used in this research was secondary data, taken from the annual report 2010 to 2016 of mining companies listed at the Indonesia Stock Exchange. The samples consist of 133 firms from 2010 through 2016 and still listed. The analysis tools to test hypothesis are logistic regression analysis by using SPSS 20 with the degree of significance at 0.05. The empirical result of the study show that the firm size, audit opinion, and reputation of public accountant simultaneously have a positive influence on audit delay. The firm size has no positive effect on audit delay. While audit opinion, and reputation of public accountant have a positive influence on audit delay
DAMPAK MEA TERHADAP INVESTASI, EKSPOR-IMPOR DAN PENGGUNAAN TENAGA KERJA INDONESIA Nur Khasanah; Prihartini Budi Astuti; Ika Neni Kristanti
JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 2 (2018): Accounting and Management Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v2i2.888

Abstract

This research attempts to analyze the effects of the economic integration of the ASEAN Economic Community (AEC) which was implemented since 2015. The impact analyzed is focused on investments made in Indonesia, both investments made by foreign investors and domestic investors. Another thing that was also highlighted in this study was the flow of exports and imports. This was also investigated because one of the policies contained in the agreement of the ASEAN economic community was the elimination of international trade barriers. In addition to the two things above, researchers also analyzed the influence of the ASEAN economic community on the use oflabor in Indonesia. The data analyzed in this study are secondary data obtained from the relevant agencies. The method used in this study is a different sample pair test. This method is used because the research conducted is comparing the conditions of investment, export-import and use of labor in Indonesia before and after the economic integration of the ASEAN Economic Community. At the end of this study, researchers will provide recommendations to the government regarding what should be done by the government to optimize investment activities, exports and use of local labor in Indonesia.
ANALISIS PENILAIAN TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, AND CAPITAL) PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2014–2016 Siti Rodiyah
JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 2 (2018): Accounting and Management Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v2i2.890

Abstract

This study aims to determine how the health of Sharia Commercial Banks using RGEC method. Data analysis technique used in this research is RGEC method and financial statement analysis. The type of qualitative descriptive research with quantitative data. The assessment factors on RGEC method are: risk profile using measurement indicators on credit risk factor (NPF) and liquidity risk (FDR), good corporate governance using data that has been processed and obtained from each sharia bank (self-assessment result), earnings using measurement indicators on ROA, NIM, ROE, and BOPO, capital using measurement indicators on CAR. The results of this study indicate that banks that have healthy health status in 2014 to 2016 are BCA Syariah and BNI Syariah. While banks that are in fairly healthy condition consistently period 2014 until 2016 is Bank Muamalat and Bank Victoria Sharia. While other banks the level of health is quite volatile ie in a healthy and quite healthy.
PREDIKSI FINANCIAL DISTRESS PADA SEKTOR PERTAMBANGAN Anita Handayani
JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 2 (2018): Accounting and Management Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v2i2.891

Abstract

Financial distress shows the condition of the company unable to fulfill its smooth obligations. Financial difficulties if not handled properly will bring the company into bankruptcy. Bankruptcy predictions can use the Altman, Springate, Grover, Zmijewski methods. The results showed that the accuracy of the Springate model predicts financial distress by 73% compared to other models. And sequentially followed by Altman’s model of 54%, and the grover model of 35% and the last is the zmijewski model of 22%.
ANALISIS KEBIJAKAN DIVIDEN DI INDONESIA TAHUN 2013-2017 Ninnasi Muttaqiin
JURNAL AKUNTANSI DAN MANAJEMEN Vol 3 No 1 (2019): Accounting and Management Journal
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.

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