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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 5 Documents
 1 
Search results for , issue "Vol 10 No 1 (2003): April" : 5 Documents clear
PEMBANGUNAN EKONOMI DAN DISTRIBUSI PENDAPATAN ANTAR DAERAH DI DAERAH ISTIMEWA YOGYAKARTA Didit Welly Udjianto
Akutansi Bisnis & Manajemen ( ABM ) Vol 10 No 1 (2003): April
Publisher : STIE Malangkucecwara

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Abstract

The result of this research as follow from the three leading sektors analyzed corcerning with economy of Yogyakarta the period of 1975 - 1995 as shows that the value of structural change elasticity is defferent the tertiary sektor is the highest. The couses the allocation of development resources in the forms of facilities and infrastructure s needed to increase inputs among those sektors gives different influences. Structural change elasticity has altered the pattern of PDRB composition in Yogyakarta where previously an agricultural area, it is now dominated by service sektor. This condition couses the rise of the elements of growth inducement that is unequal and uneven. As the result, there is s tendency of more uneven societys income distribution in Yogyakarta, it means that the higher income per capita, the greater the rate of its unevenness.
ANALISIS VARIABEL KARAKTER PENGUSAHA YANG BERPENGARUH TERHADAP KINERJA USAHA INDUSTRI KECIL MAKANAN RINGAN DI KOTAMADYA MALANG Muniroh Muniroh
Akutansi Bisnis & Manajemen ( ABM ) Vol 10 No 1 (2003): April
Publisher : STIE Malangkucecwara

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Abstract

One the one hand, the existence of small-scale industry in Indonesia is perceived as an unprofessional industry, managed by people with limited skills and implementing traditional technology. On the other, small-scale industry can be viewed as an activity capable of uplifting the economy of small people and having positive impact in the terms of the ease to penetrate. This condition is very strategic for the growth and equal distribution of economy in Indonesia, which has a big population with low average educational background. The contribution of this sector is still considered very insufficient for the rapid population growth. Therefore, professional small-scale industry is paramount. However, the constraints of insufficient human resources quality, slow market development, lack of capital, and limited technology and management are evident. This study is aimed at determining the variables influencing the caracter of manager, snack food processing industries in particular. The study results are expected to contribute information about dominant variables influencing the improvement of performance of small-scale industry bussinessmen. The study employed six independent variables, the age, marital status, number of dependents, experience, the entrepreneur mental attitude and employee turn over. On the other hand, the dependent variable was the contribution income used as a performance measurement variable. Number of samples was used 50 the entrepreneur of small-scale industry in Malang, and with non proportional stratified sampling. The results of the study indicate the following 1) Simultaneously, the six independent variables significantly influenced the company performance with the determination coefficient stood at 35,5 %, whereas partially, the four variables of age, experience and the entrepreneur mental attitude significantly influenced the company performance with a significance level of a = 10 %. 2) Age was the variable with dominant influence on the company performance.
PENGARUH INTERAKSI STRATEGI DAN SISTEM AKUNTANSI MANAJEMEN TERHADAP KINERJA MANAJERIAL Muslichah Muslichah
Akutansi Bisnis & Manajemen ( ABM ) Vol 10 No 1 (2003): April
Publisher : STIE Malangkucecwara

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Abstract

This study investigated the interaction effect of strategy and management accounting systems (MAS) on managerial performance. MAS was defined in term of perceived availability of two characteristics of information, which were scope and timeliness. To assess the interaction effect, data were collected from 57 managers of manufacturing industry by way of mail surveys combined with personal contact. The results of this study indicated that strategy and the availability of MAS characteristics of broad scope and timeliness were associated with higher managerial performance.
DEVELOPMENTS OF ACCOUNTING STANDARDS FOR GOODWILL AND IDENTIFIABLE INTANGIBLES: AN AUSTRALIAN CONTEXT Yousef Shahwan
Akutansi Bisnis & Manajemen ( ABM ) Vol 10 No 1 (2003): April
Publisher : STIE Malangkucecwara

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Abstract

Accounting for goodwill and identifiable intangibles is one of the most controversial issues in financial reporting. It has been on the agenda of the Australian Accounting Standards Board, the US, UK, and the International Accounting Standards Boards, and the Full High Court of Australia. The Australian Securities and Investments Commission has also placed accounting for intangibles in its Media Releases directed at specif9ic companies. The objective of the present paper is to consider the recent developments of accounting standards for goodwill and identifiable intangibles made by the USA, UK, Canada, and the International Accounting Standards Board (IASB) from one hand. On the other hand, it reviews the historical documents that have been issued since the release of the Australian goodwill standard. Reference to concurrent studies is made to explore the effect of standard developments in promoting uniformity of practice in Australia.
MODEL PROFIL KOMPETENSI INDIVIDU DOSEN SEBAGAI PENJAMIN MUTU SUATU KASUS DI PERGURUAN TINGGI INSTITUT TEKNOLOGI BANDUNG Dyah Kususmastuti
Akutansi Bisnis & Manajemen ( ABM ) Vol 10 No 1 (2003): April
Publisher : STIE Malangkucecwara

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Abstract

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