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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 6 Documents
Search results for , issue "Vol 25 No 2 (2018): Oktober" : 6 Documents clear
Analisis Kinerja Keuangan, Perencanaan Pengendalian Modal dan Piutang Untuk Meningkatkan Stabilitas Keuangan UD Lapar Sehat Jember Meliany Sanjaya
Akutansi Bisnis & Manajemen ( ABM ) Vol 25 No 2 (2018): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (549.413 KB) | DOI: 10.35606/jabm.v25i2.375

Abstract

The purpose of this study is to analyze the company's financial performance by analyzing account receivable for working capital efficiency and control of working capital to improve financial stability of the company at UD. Lapar Sehat Jember by analyzing receivables, working capital ratios, and ways of working capital efficiency and management of the company. The results of this study are consideration for company management in determining policies for the circulation of money and the use of working capital and to consider the possible risks that will arise in the company, to determine the level of liquidity, solvency, profitability and stability of the company. The results of the study proves that there is a lot of working capital buried in the company's receivables so that the money circulation in the company experiences delays and makes the company's money turnover unstable, so that the company needs good management in regulating debt to customers and manage well for this can be obtained efficiency and financial stability in the company.
Pengaruh Gaya Kepemimpinan dan Motivasi Terhadap Peningkatan Kinerja Karyawan Bagian Distribusi Pada PT. Indomarco Adi Prima Cab. Ngadiluwih Rini Astuti
Akutansi Bisnis & Manajemen ( ABM ) Vol 25 No 2 (2018): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (591.638 KB) | DOI: 10.35606/jabm.v25i2.376

Abstract

The purpose of this research are: (1) To examine the extent to which influence Motivation (X2) on Employee Performance Distribution Department at PT. IndomarcoAdi Prima, Ngadiluwih; (2) To know the variables X (leadership style (X1), Motivation (X2)) which have the dominant influence on variable Y (Employee Performance) at PT. Indomarcoadi Prima Ngadiluwih. The sample in this research are all employees at PT Indomarco Adi Prima cabang Ngadiluwih because the number is relatively small (42 peoples). The influence of leadership style and motivation on employee performance at PT Indomarco Adi Prima Cab.Ngadiluwih (R) is 0843. It shows they have strong closeness, to the performance so that influenced by leadership style and motivation equal to 84,3% while the rest influenced by other factor.
Pengaruh Current Ratio, Earning Per Share, dan Return On Equity terhadap Divident Payout Ratio (Studi Kasus Pada Emiten yang Tercatat dalam Indeks LQ45 di BEI) Taufik Akbar
Akutansi Bisnis & Manajemen ( ABM ) Vol 25 No 2 (2018): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (388.085 KB) | DOI: 10.35606/jabm.v25i2.377

Abstract

Dividend policy is a financial decision made by the company in determining how much profit from shares to be distributed to shareholders (investors) and how much profit from the shares to be held for re-investment of the company. In order to be able to distribute dividends the company must obtain profits by taking into account the factors that influence dividend policy. The purpose of this study was to determine the effect of return on equity, current ratio, and earnings per share on dividend payout ratio. This research was conducted on companies included in the LQ45 list on the Indonesia Stock Exchange. The number of samples taken as many as 10 samples of the company within a period of 5 years (2012-2016) using purposive sampling method. The analysis technique used is panel data regression analysis that is calculated using EViews. Based on the results of the analysis found that the return on equity, current ratio, and earnings per share simultaneously have a significant effect on dividend payout ratio. Return on equity and earning per share partially have a significant influence on dividend payout ratio. The partial ratio does not have a significant effect on dividend payout ratio.
Analisis Pengaruh Rasio Aktivitas, Leverage Keuangan Terhadap Nilai Perusahaan Dengan Profitabilitas Ssebagai Variabel Intervening Pada Perusahaan Perkebunan Yang Terdaftar Di Bursa Efek Indonesia “BEI” (Periode 2015-2017) Marli Marli
Akutansi Bisnis & Manajemen ( ABM ) Vol 25 No 2 (2018): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (533.169 KB) | DOI: 10.35606/jabm.v25i2.378

Abstract

This study aims to examine and analyze the effect of the proxied ratio of activities with Total Asset Turnover and Leverage proxied by the Debt to Equity Ratio on Corporate Values ​​proxied with Price to Book Value with Profitability proxied with Return On Assets as an intervening variable through Annual Financial Reports That Have Been Compiled By Plantation Subsector Companies listed on the Indonesia Stock Exchange. The Population In This Study Is Obtained By Using Purposive Sampling Methods In Plantation Companies Listed On The Indonesia Stock Exchange (IDX) During the 2015-2017 Period and based on the criteria that have been determined, a sample of 14 plantation companies is obtained. The analysis method used is Path Analysis, the development of multiple linear regression. By using multiple regression analysis, TATO has a significant positive effect on ROA. While DER has a significant negative effect on ROA. The TATO variable has a significant positive effect on PBV. DER variable has a significant negative effect on PBV and ROA has a significant positive effect on PBV. Based on path analysis and Sobel Test, it can be concluded that ROA mediates the effect of TATO on PBV. However, ROA does not mediate the effect of DER on ROA.
Kualitas Produk yang Dihasilkan Mempengaruhi Perilaku Pembeli (Studi pada Bisnis Keluarga di Perusahaan “Achiyat” Blitar) Sunarsasi Sunarsasi
Akutansi Bisnis & Manajemen ( ABM ) Vol 25 No 2 (2018): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (392.162 KB) | DOI: 10.35606/jabm.v25i2.374

Abstract

With the growing development of the business world, the competition is also getting tighter, so as a business person must always find various ways to win the competition, so as not to experience losses or bankruptcy especially with similar products. And do not forget about the product innovations so that they are not outdated, in the sense that buyers' interests can be maintained. To meet buyers' interests, the quality of the products produced must always be maintained. Product quality greatly affects the behavior of buyers; therefore the authors use variables for this study and buyer behavior. While this type of research uses quantitative descriptive to draw conclusions through statistical analysis. Using the buyer as a population and the sample took as many as 50 people as respondents. Data collection techniques using purposive sampling with questionnaires that are validity and reliability. For the hypothesis using simple linear regression analysis and t test. While the test t count = 3.905 with a probability of 0.00. Which means the probability is <0.05, then the results of the t test are appropriate and the hypothesis is accepted. Based on the results of the data analysis above, there is a significant influence between product quality and buyer behavior.
Budaya Organisasi dan Kepuasan Kerja Terhadap Organizational Citizenship Behavior Melalui Komitmen Organisasi Sebagai Variabel Moderating Mawar Ratih Kusumawardani; Brahma Wahyu Kurniawan
Akutansi Bisnis & Manajemen ( ABM ) Vol 25 No 2 (2018): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (639.853 KB) | DOI: 10.35606/jabm.v25i2.379

Abstract

The results of this study indicate that: (1) Organizational culture has a significant influence on Organizational Citizenship Behavior, (2) Job satisfaction hasn’t influence on Organizational Citizenship Behavior, (3) Organizational culture has a significant influence on organizational commitment, (4) Job satisfactin hasn’t influence on organizational commitment, (5) Organizational Citizenship Behavior has a significant influence on organizational commitment, (6) Organizational culture has an indirrect influence on organizational commitment through Organizational Citizenship Behavior, and (7) Job satisfaction has an indirrect influence on organizational commitment through Organizational Citizenship Behavior.

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