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Contact Name
Hanif Mauludin
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hanif@stie-mce.ac.id
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+6281259010669
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INDONESIA
Akuntansi Bisnis & Manajemen (ABM)
Published by STIE Malangkucecwara
ISSN : 08544190     EISSN : 26853965     DOI : https://doi.org/10.35606/jabm
Ruang lingkup artikel untuk dapat dipublikasikan pada jurnal ABM terdiri atas bidang Akuntansi, Bisnis, dan Manajemen.
Articles 5 Documents
Search results for , issue "Vol 24 No 1 (2017): April" : 5 Documents clear
Peran Elemen Kemasan Terhadap Perilaku Pembelian Kopi Instan Sachet Lina Budiarti
Akutansi Bisnis & Manajemen ( ABM ) Vol 24 No 1 (2017): April
Publisher : STIE Malangkucecwara

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Abstract

This study aimed to determine the role of packaging elements, such as packaging color, background image, font style, printed information, and innovation toward instant coffee sachet buying behavior. Meanwhile, the data was collected by distributing questionnaires to 120 college students of Business Administration in State Polytechnic of Malang that are selected through purposive sampling technique. Data analysis techniques used in this study is the Structural Equation Modeling (SEM). The findings of the study show that the packaging color, background image, font style, printed information, and innovation have positive influence on instant coffee sachet buying behavior.
Analisa Pengaruh Insentif, Upah dan Absensi pada Produktifitas Karyawan Mulia Bordir di Blitar Studi pada Bisnis Keluarga di Kec. Kepanjenlor Desa Kauman Blitar Sunarsasi Sunarsasi
Akutansi Bisnis & Manajemen ( ABM ) Vol 24 No 1 (2017): April
Publisher : STIE Malangkucecwara

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Abstract

All are engaged in either form of a company or organization would want corresponding results. These results are obtained from the productivity of its employees where the employee also wants incentives or salaries and wages and fair. To achieve this company create and develop the system of incentives, wages and absenteeism as a gift and tailored to the type of work in the company in accordance with applicable regulations. So also on the size of the incentives and wages adjusted for absences. For this study authors used multiple regression quantitative methods. From the results say that the independent variable in quantity multiple regression are incentives, wages and absenteeism, while the dependent variable is productivity.
Pengaruh Perencanaan, Pelaksanaan, Pelaporan dan Evaluasi Anggaran Berbasis Kinerja terhadap Akuntabilitas Kinerja pada Politeknik Negeri Malang Atika Syuliswati; Andi Asdani
Akutansi Bisnis & Manajemen ( ABM ) Vol 24 No 1 (2017): April
Publisher : STIE Malangkucecwara

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Abstract

This study aims to give empirical evidence of the application performance-based budgeting affect to performance accountability at State Polytechnic Of Malang, to see the effect of the application of performance-based budgeting to performance accountability using four variables namely, budgeting planning, budgeting implementation, budgeting reporting, and budgeting evaluation. In this study population taken were 49 people, they are director, deputy director, head of department, secretary of department, head of study program, head of technical unit and there are whole sample. Data collected through direct observation and surveys obtained by the division of questionnaires to the respondents. Multiple linear regression formula is used in this study with software SPSS 20.0. The results of this research proves that simultaneously budgeting planning, budgeting implementation, budgeting reporting, and budgeting evaluation have a significant and positive effect to performance accountability. Partially budgeting planning and budgeting reporting have significant and positive effect to performance accountability.
Pengaruh Tingkat Financial Distress dan Ukuran Perusahaan Terhadap Konservatisme Akutansi Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015 Mohamad Soedarman
Akutansi Bisnis & Manajemen ( ABM ) Vol 24 No 1 (2017): April
Publisher : STIE Malangkucecwara

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Abstract

This study aimed to investigate the effect of financial difficulties and the level of company size on the level of accounting conservatism. In determining the condition of financial difficulties researchers used financial ratio analysis that profit margin ratio and financial leverage. As for the size of the company using the number of shares outstanding. This study refers to the results of research conducted by Luciana Spicca (2003). Eko Widodo (2005), Nathania Pramudhita (2012), and Ike Restu Prahara (2014). Variables used in this research is the profit margin, financial leverage, company size, and accounting conservatism. The population in this study is from four mining companies mining subsectors listed in the Indonesia Stock Exchange in 2015. The sample in this study using purposive sampling method. Then from the criteria set elect 16 of the 41 companies in the sample. The results using multiple linear regression showed that the profit margin ratio is not striving to accounting conservatism with a probability value of 0.077. Financial leverage has no effect on accounting conservatism with a probability value of 0.143. Firm's size has no effect on accounting conservatism with a probability value of 0.324. Simultaneously three variables affect the accounting conservatism with probability value 0,000. The results of this study concluded that the greater the value of the financial distress ratio and size of the company's simultaneously, then anticipate the company to conservative measures will be even greater.
Studi Keperilakuan Individu dalam Menggunakan Sistem Informasi Berbasis Teknologi Tri Rahayu Widyaningrum; M. Iswahyudi
Akutansi Bisnis & Manajemen ( ABM ) Vol 24 No 1 (2017): April
Publisher : STIE Malangkucecwara

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Abstract

This study aims to examine the factors that influence behavior interest toward individual behavior in using technology based information system. This research uses Model Technology Acceptance Model (TAM) with the addition of system quality construct. This research uses survey method and take sample as many as 50 individuals working in companies engaged in finance in Banyuwangi. Test data using WarpPLS 3.0 application. The result of this research is construct perception of ease and quality of system have positive effect to behavior interest. Furthermore, interest in behavior positively affect the behavior of individuals in using technology-based information systems. Perceptions of usefulness and attitudes have a positive effect on behavioral interest but are not significant. The implication of this research is that information technology and management information system providers should consider more about the perception of convenience, system quality, behavioral interest and individual behavior.

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