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Akuntansi Bisnis & Manajemen (ABM)
Published by STIE Malangkucecwara
ISSN : 08544190     EISSN : 26853965     DOI : https://doi.org/10.35606/jabm
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Ruang lingkup artikel untuk dapat dipublikasikan pada jurnal ABM terdiri atas bidang Akuntansi, Bisnis, dan Manajemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 25 Documents
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Search results for , from "2022" : 25 Documents clear
Dampak Literasi Keuangan dan Sikap Keuangan terhadap Perilaku Keuangan Hisnol Jamal; Haeruddin Haeruddin; Ibrahim Ahmad
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

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Abstract

This study analyzes the impact of financial literacy and financial attitudes on the financial behavior of property developers in Gowa Regency. It involves 30 property developers as a census sample. Data were collected using an online questionnaire and analyzed using multiple linear regression with SPSS 25. The results indicate that financial literacy has a positive and significant influence on financial behavior. However, the impact of financial attitudes on financial behavior was not found to be significant. The managerial implication is that property developers should enhance their understanding of financial concepts to optimize their business decisions. Although financial attitudes were not significant in this study, they should still be considered in decision-making. A holistic approach to financial management can provide greater benefits in property business management.
Profesional Skeptimisme Auditor dan Kualitas Audit dalam Era Blockchain I Nyoman Agus Wijaya; Sinta Setiana; Finna Rusyana
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

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Abstract

This research aims to identify the influence of professional skepticism on audit quality through blockchain technology as a moderating variable. This research also tries to find determining factors that can increase auditors' professional skepticism. Data analysis was carried out using SEM-PLS, with auditor analysis units in Indonesia. Data was collected through questionnaires sent to auditor managers, senior auditors and junior auditors as objects receiving pressure from clients in insurance engagements. The research results show that auditors' professional skepticism has a positive influence on audit quality. The interaction between client time limit pressure and audit quality is strengthened by the presence of professional skepticism. These findings conclude that auditors must increase professional skepticism in technological sophistication to improve audit quality. In addition, the results of this study indicate that the pressure of client time constraints has a positive influence on professional skepticism.
Pengaruh Literasi Keuangan, Inklusi Keuangan, dan Keterampilan Akuntansi terhadap Keberlanjutan UMKM (The Impact of Financial Literacy, Financial Inclusion, and Accounting Skills on the Sustainability of MSMEs) Rachma Kusuma Dewi; Anissa Hakim Purwantini
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

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Abstract

This research analyzes the influence of financial literacy, financial inclusion, access to capital, financial technology and accounting skills on the sustainability of Micro, Small and Medium Enterprises (MSMEs) in Magelang City. The sample used was 333 MSMEs and analyzed using multiple regression with SPSS 25. The results of this study show that financial literacy, financial inclusion and accounting skills have a positive impact on the sustainability of MSMEs, while financial technology and access to capital do not have a significant impact. Internal company resources such as financial and accounting knowledge and capabilities are key factors in achieving sustainability for MSMEs
Pelaporan Corporate Social Responsibility pada Kondisi Covid-19 Terhadap Efisiensi Investasi Pregnandia Ladina; Muhammad Saifi; Nur Imamah
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

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Abstract

This research aims to analyze the effect of corporate social responsibility (CSR) reporting on investment efficiency with information asymmetry as a mediating variable in Covid-19 conditions. This research was conducted on healthcare companies listed on the IDX in 2020-2021. The research sample consisted of 30 companies with purposive sampling. SmartPLS4 was used to test the data. The research results show that CSR has no significant effect on investment efficiency, but CSR has a significant effect on information asymmetry. In addition, information asymmetry does not mediate the effect of CSR on investment efficiency
Pengukuran Kinerja PT Garuda Indonesia Tbk Berbasis Balanced Scorecard (Performance Measurement of Pt Garuda Indonesia Tbk Based on Balanced Scorecard Kintan Rachmi Satyodriyani; Hesti Restarani; Umi Kaltum
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

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Abstract

This research aims to analyze the application of the balanced scorecard (BSC) method as a benchmark for measuring performance at PT Garuda Indonesia (Persero) Tbk. This research uses a qualitative descriptive method by analyzing data information that can be measured into research indicators based on the four perspectives of the BSC, financial perspective, customer perspective, internal business perspective and growth and learning perspective. Based on the BSC analysis, in 2018-2021 the company's overall performance was not good. The company's condition is getting better in the 2021-2022 period, marked by an increase in profits and a significant increase in the scores of the four BSC perspectives. This indicates that the company's overall performance is improving compared to previous years

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