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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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PENGARUH SUMBER DAYA MANUSIA, SISTEM PENGENDALIAN INTERN PEMERINTAH DAN AUDIT KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN Agustiawan Agustiawan; Annie Mustika Putri; Yoni Saputra
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.1926

Abstract

The purpose of this study is to examine the effect of human resources, the government's internal control system and regional financial audits towards the quality of financial statements. The population in this study was all employees in the Office of the Regional Financial and Asset Management Agency (BPKAD) Riau Province whilst the sample was 116 respondents. The sampling method in this research is census sampling. The data used were primary data, which was completely done by using survey methods with questionnaires and the processing method used was multiple linear regression. The result of this study conveys that the variables of human resources, internal government control systems and regional financial audits affect the quality of financial statements.
ANALISIS PENGENDALIAN INTERN PENERIMAAN DAN PENGELUARAN KAS DALAM MENINGKATKAN KUALITAS CASH FLOWS (STUDY KASUS PADA PT SMART LIVING) Shofiatur Rochmah; Nanik Kustiningsih
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.2168

Abstract

Internal control on cash receipts and disbuements in the company is vey important because cash is one of the assets that has an important role in the development of the company, where cash is the most liquid asset. This study aims to analyze the internal control of cash receips and disbursements in improving the quality of cash flows carried out at PT. Smart Living which is engaged in GPS installation services. In this study, the method used by the autho in analyzing the data is a qualitative method using inteview, observation, and documentation. The results of this study indicate that the internal control system for cash receipts has been unning effectively, wich has not been running effectively, because there are still dual function between recipients, depositors and cash registers.
ANALISIS SISTEM AKUNTANSI PENGGAJIAN DAN PENGUPAHAN PADA PT. X Merin Krisdayanti; Nanik Kustiningsih
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.2170

Abstract

The accounting information system for contracts and wages is very important for a company which can assist in making decisions and archieving the implementation of payroll and wages for employees. The goal is to be able to find out how the implementation of the accounting system for payroll and wages at PT. X. This type of research used in this research is descriptive research using data analysis methods, namely qualitative data analysis. This study aims to identify and analyze the payroll and wage accounting information system at PT. X. The results of this analysis indicate the payroll and wages accounting information system at PT. X which is still not supportive, as well as the lack of supervision on the attendance list of employees, this shows the weakness that accours in the company PT. X.
TEKANAN KETAATAN BUDGETARY SLACK (PERSPEKTIF BUDAYA ORGANISASI SEBAGAI VARIABEL MODERASI) Lalu M. Syahril Majidi; Heni Agustina; Rizki Amalia Elfita; Ninnasi Muttaqiin
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.2205

Abstract

Setiap perusahaan saling bersaing untuk melakukan yang terbaik dalam melakukan penganggaran dan kegiatan operasional lainnya. Namun hal tersebut justru membuat para manajemen dapat melakukan kesenjangan dalam membuat anggaran. Pentingnya suatu pengelolaan anggaran ini membuat banyak manajemen melakukan budgetary slack. Faktor yang dapat mempengaruhi adanya slack salah satunya adalah tekanan ketaatan pada suatu perusahaan. Bedasarkan hal tersebut peneliti ingin mengetahui seberapa besar pengaruh tekanan ketaatan terhadap budgetary slack yang dimoderasi oleh budaya organisasi. Penelitian ini bersifat kuantitatif deskriptif dengan populasi seluruh mahasiswa yang telah mengampu mata kuliah etika profesi dan bisnis. Jumlah sampel ditemukan sebanyak 110 mahasiswa. Berdasarkan hasil pengolahan data dan hasil analisisis menunjukkan bahwasannya variabel tekanan ketaatan memiliki pengaruh signifikan terhadap budgetary slack dan variabel budaya organisasi memoderasi hubungan tekanan ketaatan terhadap budgetary slack.
Pencegahan Fraud pada Mantri PT Bank Rakyat Indonesia (PERSERO)Tbk Kantor Cabang Gombong: Peran Pengendalian Internal, Kesesuaian Kompensasi, dan Budaya Etis Organisasi Triwahyuni Triwahyuni; Anton Prasetyo
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.2272

Abstract

Tujuan penelitian ini yaitu menganalisis apakah variable-variabel independen dalam penelitian ini memiliki pengaruh pada pencegahan fraud. Sampel dari penelitian ini adalah Mantri Bank BRI Cabang Gombong dengan masa kerja minimal satu tahun sebanyak 96 responden dengan menggunakan kuesioner. Penentuan sampel yaitudengan teknik nonprobability sampling dan sampel jenuh. Analisis data dengaan menggunakan SPSS 22 for windows yangameliputi ujiainstrumen validitasadan reliabilitas,auji asumsi klasikadan uji regresiaberganda. Dalam penelitian ini diperoleh hasil pengendalian internal,akesesuaian kompensasiadan budaya etisaorganisasi berpengaruhapositif dan signifikanapada pencegahan fraud secara parsial maupun simultan.
DAMPAK RASIO KEUANGAN DAN PERTUMBUHAN PERUSAHAAN TERHADAP FINANCIAL DISTRESS MELALUI ANALISA SPRINGATE, ZMIJEWSKI, GROVER DAN ALTMAN Z-SCORE Endah Tri Wahyuningtyas; Siti Fatmawati
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.2489

Abstract

Financial distress merupakan perusahaan berada dalam kondisi kesulitan keuangan untuk melunasi semua kewajibannya. Salah satu faktor yang mempengaruhi kondisi financial distress adalah kegagalan dalam mengelola keuangan perusahaan. Penelitian ini bertujuan menemukan bukti empiris adanya pengaruh rasio leverage, pertumbuhan perusahaan, profitabilitas dan likuiditas terhadap financial distress serta memprediksi financial distress menggunakan 4 analisis yaitu Altman Z-score, Springate, Zmijewski dan Grover. Objek penelitian ini adalah perusahaan infastruktur, utilitas dan transportasi pada tahun 2015-2019. Penelitian ini menggunakan teknik purposive sampling dengan sampel 19 perusahaan dan 95 data perusahaan. Hasil penelitian secara bersama-sama leverage, pertumbuhan perusahaan, profitabilitas, dan likuiditas dengan menggunakan 4 analisis berpengaruh terhadap financial distress. Secara parsial Rasio leverage berpengaruh negatif terhadap financial distress menggunakan model Altman Z-score. Model Grover, Springate dan Zmijewski menghasilkan bahwa rasio leverage berpengaruh positif terhadap financial distress. Rasio pertumbuhan perusahaan tidak berpengaruh terhadap financial distress menggunakan pengukuran financial distress model Altman Z-Score, Springate, Zmijewski dan Grover. Rasio profitabilitas tidak berpengaruh terhadap financial distress menggunakan model Altman Z-Score. Model Springate menunjukan bahwa rasio profitabilitas berpengaruh positif terhadap financial distress namun berpengaruh negatif melalui model Zmijewski dan Grover. Rasio likuiditas berpengaruh positif terhadap financial distress menggunakan model Altman Z-score dan Grover namun berpengaruh negatif jika melalui analisa Springate dan Zmijewski.
PENGARUH KONFLIK PERAN GANDA (WORK FAMILY CONFLICT) AMBIGUITAS PERAN DAN STRES KERJA TERHADAP KINERJA STAF KARYAWATI (Studi pada Universitas Nahdlatul Ulama Surabaya) Riyan Sisiawan Putra Riyan; Firda Nur Aziza; Hidayatul Khusnah; Tri Utami
JURNAL AKUNTANSI DAN MANAJEMEN Vol 5 No 2 (2021): Accounting and Management Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v5i2.2500

Abstract

This study deals with how the influence of dual role conflict, role ambiguity and job stress on the performance of female employees at Nahdlatul Ulama University Surabaya. The purpose of this study was to determine the effect of multiple role conflict, role ambiguity and job stress on employee performance. Respondents in this study were 82 employees of Naahdlatul Ulama University Surabaya. The data collection method used is using a questionnaire. This study uses dual role conflict as an independent variable, role ambiguity as an independent variable, job stress as an independent variable and employee staff performance as the dependent variable. The sampling technique used in this research is probability sampling method. The analysis used is the classical assumption test, validation test, reliability test, multiple linear regression analysis, hypothesis testing, coefficient of determination. This study shows that there is a significant effect of dual role conflict on the performance of female employees and, a significant effect of role ambiguity on the performance of female employees and, a significant effect of job stress on the performance of female employees.
ANALISIS PENGARUH CELEBRITY ENDORSER, BRAND IMAGE DAN BRAND TRUST TERHADAP KEPUTUSAN PEMBELIAN (STUDI KASUS PADA KONSUMEN WANITA PRODUK SKIN CARE MEREK MS GLOW DI KECAMATAN SUMBAWA) : Manajemen Pemasaran Abdul Salam; Selly Abdiyanti
JURNAL AKUNTANSI DAN MANAJEMEN Vol 6 No 1 (2022): Accounting and Management Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v6i1.2204

Abstract

Ms. Glow is a new product that is currently on the rise. This product continues to show its existence and is growing very rapidly and the competition is fast in the midst of intense competition, from Ms. Glow's portfolio which has managed to sell more than 2 million products every month with a product category of 3 million SKUs (Stock Keeping Units). promoting sales in online and offline lines, namely by advertising and cooperating with community leaders. This study analyzed the influence of celebrity endorsers, brand image, and brand trust on female consumers of Ms. Glow skincare products in Sumbawa. This study uses quantitative methods. The sample in this study collected 100 research subjects obtained through the non-probability sampling technique with the purposive sampling method. The data obtained were processed using multiple linear regression analysis techniques through SPSS software version 16.0 for Windows. The results of research analysis in this study indicate that 1) celebrity endorser has a significant effect on purchasing decisions (2) brand image has no significant effect on purchasing decisions (3) brand trust has a significant effect on purchasing decisions.
PENGARUH BUDAYA ORGANISASI, PROACTIVE FRAUD AUDIT, WHISTLEBLOWING, DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN DALAM PENGELOLAAN DANA BOS Agustiawan Agustiawan; Ririn Melati; Siti Rodiah
JURNAL AKUNTANSI DAN MANAJEMEN Vol 6 No 1 (2022): Accounting and Management Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v6i1.2378

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh budaya organisasi, proactive fraud audit, whistleblowing dan pengendalian internal terhadap pencegahan kecurangan dalam pengelolaan dana BOS. Data yang digunakan dalam penelitian ini berupa data primer. Jenis penelitian ini adalah kuantitatif. Objek dari penelitian ini adalah sekolah yang ada di Kecamatan Tampan Pekanbaru. Metode pengumpulan sampel menggunakan metode sampling jenuh. Sampel yang diambil sebanyak 113 sekolah. Uji analisis data menggunakan metode regresi linier berganda yang pengolahannya dengan menggunakan SPSS 25. Hasil penelitian ini menunjukkan bahwa budaya organisasi, proactive fraud audit dan whistleblowing berpengaruh terhadap Pencegahan Kecurangan dalam Pengelolaan Dana BOS. Sedangkan pengendalian internal tidak berpengaruh terhadap Pencegahan Kecurangan dalam Pengelolaan Dana BOS
Pengaruh Self Assessment, Kesadaran Wajib Pajak, Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Pribadi Urfatul Rustaprilana; Heni Agustina; Hidayatul Khusnah
JURNAL AKUNTANSI DAN MANAJEMEN Vol 6 No 1 (2022): Accounting and Management Journal
Publisher : UNUSA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33086/amj.v6i1.2449

Abstract

This study aims to examine the effect of self-assessment, taxpayer awareness, and tax sanctions on taxpayer compliance. The data used in this study using primary data. Primary data obtained through questionnaires distributed to taxpayers in the West Sidoarjo region. This study uses a data collection technique which uses the slovin formula with a sample of 100 taxpayers having a TIN. The type in this research is quantitative. The population in this study is an individual taxpayer in West Sidoarjo. The analysis used is multiple linear analysis and uses the SPSS 25 program. The results of the study indicate that the self-assessment variable, taxpayer awareness, and tax sanctions have a significant effect on taxpayer compliance in paying personal taxes. However, partially the self-assessment variable has a significant positive effect on taxpayer compliance. Meanwhile, the taxpayer awareness variable has no significant effect on taxpayer compliance. And the variable of tax sanctions has a significant positive effect on taxpayer compliance.

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