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Hanif Mauludin
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INDONESIA
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
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Search results for , issue "Vol 23 No 2 (2016): Oktober" : 5 Documents clear
Dampak Pengangkatan Kembali Sri Mulyani Indrawati (SMI) Menjadi Menteri Keuangan Negara Republik Indonesia Terhadap Bursa Efek Indonesia (Event Study Pada Sektor Perbankan dan Real Estate) Yuli Agustina
Akutansi Bisnis & Manajemen ( ABM ) Vol 23 No 2 (2016): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.798 KB)

Abstract

The purpose of this study was to see whether there is market reaction on the appointment of returning Sri Mulyani Indrawati (SMI) as Minister of Finance of Indonesia on July 27, 2016 as measured by abnormal return of the company. The population of this study were 92 companies comprising of the entire real estate sector companies as much as 49 and as many as 43 companies of the banking sector. Selection of the sample using purposive sampling which is a non-probability sampling technique by observing certain criteria in accordance with the purpose of research. The criteria in question is a company that has a stock price information as much as 51 days, consisting of 40 days as the estimation period, 5 days before the event, time of event and 5 days after the events announcement of the cabinet reshuffle vol 2, as well as a company that actively conduct sales transactions and purchase of shares (shares not sleep) during the event period. Study determined the final sample is 80 companies. While statistical tool used two different test paired samples (paired sample t-test) with the program PASW Statistics 18. The results obtained from this study showed a difference of capital market reaction before and after the event up again of SMI became finance minister of Indonesia measured abnormal return. At the company's real estate sector, there is a significant reaction obtained on a comparison of the second day before (H-2) with the second day after (H + 2) events, while in the banking sector companies significant reaction obtained on a comparison between the first day before (H -1) with the first day after (H + 1) after the event.
Penyusunan Anggaran Penjualan Keramik (Ceramic Tiles) pada Toko Aira Mandiri Group Kota Langsa menggunakan Metode Trend Moment Muhammad Fuad; Dina Novita
Akutansi Bisnis & Manajemen ( ABM ) Vol 23 No 2 (2016): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (272.678 KB)

Abstract

The development of Langsa City that followed the construction of various infrastructureincreasing the market demand for building materials, particularly ceramic tile products. As one of the stores that specialize in selling ceramic tiles in the city, Toko Aira Mandiri Group should be able to anticipate the situation through sales budgeting carefully and accurately. The use of trend moment method for predicting future sales volumes in preparing the sales budget is based on two main reasons. The results of this study showed that the implementation of trend moment method in arrangingsales budget helps Toko Aira Mandiri Group predicts future sales volume and therefore be able to plan the inventory level of ceramic tile products it offers in order to avoid losses due to shortage or surplus of inventory. The sales budget can also be used as a reference in formulating business strategies to see which market trend or seasonal conditions towards company’s ceramic tiles.
Pengaruh Human, Organization dan Technology (Hot) Terhadap Kualitas Iinformasi Pelaporan Keuangan Pada Badan Layanan Umum Siti Amerieska
Akutansi Bisnis & Manajemen ( ABM ) Vol 23 No 2 (2016): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.822 KB)

Abstract

This study pupose to examine the human (human resource capacity), organization (application of accounting standards and internal control systems) and technology towads the quality of financial reporting information in Badan Layanan Umum (BLU). The population of this study are all users who carry out financial reporting. Data used in this study are primary data, which obtained from distributing questionnaires. The results of this study that simultaneously signify the human variables, technology significantly influence the quality of financial reporting information Badan Layanan Umum (BLU). While variable implementation of standards accounting does not have a significant effect, but for variable application of the system of internal control has significant effect.
Pengaruh Manajemen Pengetahuan Terhadap Pegawai Kinerja Karyawan Non PNS yang di Mediasi Pembelajaran Organisasi Universitas Brawijaya (Studi Pada Fakultas Terakreditasi Internasional) Arien Hadhi Wibowo
Akutansi Bisnis & Manajemen ( ABM ) Vol 23 No 2 (2016): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.861 KB)

Abstract

Penelitian ini bertujuan untuk menguji dan Menganalisis pengaruh Manajemen Pengetahuan terhadap Pembelajaran Organisasi; Penelitian ini mengungkap pengaruh Manajemen Pengetahuan terhadap Kinerja Pegawai Non PNS, serta pengaruh Manajemen Pengetahuan Terhadap Kinerja Pegawai Non PNS yang dimediasi oleh Pembelajaran Organisasi pada fakultas yang terakreditasi internasional di Universitas Brawijaya. Tenilk Sampel Jenuh digunakan untuk memperoleh sampel yang representative sebanyak 103 karyawan dari fakultas yang terakreditasi internasional (fakultas ekonomi, fakultas ilmu administrasi dan fakultas teknologi pertanian) pegawai Non PNS adalah objeknya.Dari 103 Kuisoner yang disebarkan sebanyak 92 kuisoner yang kembalidengan tingkat pengembalian 89 %. Analisis Jalur digunakan untuk menguji hipotesis. Temuan penelitian ini adalah: (1) Manajemen Pengetahuan secara positif berpengaruh pada Pembelajaran Organisasi; (2) Manajemen Penegetahuan secara positif berpengaruh pada Kinerja Pegawai Non PNS; (3) Pembelajaran Organisasi secara positif berpengaruh pada Kinerja Pegawai Non PNS; (4) Manajemen Pengetahuan secara positif berpengaruh pada Kinerja Pegawai Non PNS melalui Pembelajaran Organisasi. Saran bagi Universitas Brawijaya Malang adalah lebih memperhatikan proses konversi pengetahuan dengan memberikan dukungan sumber daya yang dibutuhkan serta perlindungan terhadap ide-ide inovatif, melibatkan karyawan dalam proses pengambilan keputusan, serta memantapkan aktivitas pembelajaran ke dalam prosedur-prosedur atau standar- standar aksi yang jelas dan terstruktur.
Analisis Pengaruh Dimensi Kualitas Jasa terhadap Kepuasan Pelanggan Perpustakaan Kota Malang Didik Priyo Sugiharto; Triana Murtiningtyas
Akutansi Bisnis & Manajemen ( ABM ) Vol 23 No 2 (2016): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.08 KB)

Abstract

This study was conducted to determine the relationship and the influence of the dimensions of quality of services which include tangible, Reliability, Responsiveness, Assurance, and Emphaty to customer satisfaction in using library services Malang to determine the dimensions of service quality which one has the most dominant influence on customer satisfaction in using library services Malang. Each library can maintain its existence if it can carry out its role. Generally speaking roles - roles that can be done is be a medium between users of the collection as a source of information knowledge, be institutions and cultural interest in the development of reading and generating awareness of the importance of lifelong learning. Develop communication between the user and or with the organizers so as to create collaboration, sharing of knowledge and other scientific communications and also as a motivator, mediator and facilitator for users in search, utilize and develop knowledge and experience. Also acts as an agent of change, development and human culture. According to the city library functions required to deliver high quality service services are services that can meet the needs and expectations of library users, so as to meet users' satisfaction by providing a variety of resources. Information needed both to improve the knowledge for purposes of study, as well as to help solve the problems that are in the face it.

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