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Contact Name
Hanif Mauludin
Contact Email
hanif@stie-mce.ac.id
Phone
+6281259010669
Journal Mail Official
hanif@stie-mce.ac.id
Editorial Address
Jalan Terusan Candi Kalasan Blimbing Malang 65142.
Location
Kota malang,
Jawa timur
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 6 Documents
Search results for , issue "Vol 27 No 1 (2020): April" : 6 Documents clear
MAKNA BONUS BAGI PENGEMUDI TRANSPORTASI ONLINE Darti Djuharni; Wilujheng Dwi Pangesti
Akutansi Bisnis & Manajemen ( ABM ) Vol 27 No 1 (2020): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (358.622 KB) | DOI: 10.35606/jabm.v27i1.567

Abstract

The interpretive paradigm used in this study is intended to uncover the meaning of bonuses for online transportation drivers. The existence of benefits felt by the community towards the existence of online transportation, encourages researchers to study it further. Nine online transportation drivers in Malang were used as informants in this study. Interviews were conducted based on the willingness of the drivers and conducted while the person was waiting for the order. Based on the results of the analysis that has been done, the meaning of bonuses revealed in this study are: Fulfillment of Basic Needs, Performance Enhancement, Fulfillment of Safety and Comfort, and Existence of Achievement Assessment
KONVERGENSI IFRS, KUALITAS AUDIT, DAN MANAJEMEN LABA Fitri Ramadhani; Theresia Woro Damayanti
Akutansi Bisnis & Manajemen ( ABM ) Vol 27 No 1 (2020): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.578 KB) | DOI: 10.35606/jabm.v27i1.549

Abstract

The purpose of this study is to analyzed how the IFRS convergence influence earnings management with audit quality as a moderating variable. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the period 2008-2018 obtained using the purposive sampling method. The results of the study using panel data analysis showed that IFRS convergence negatively and significantly affected earnings management.This shows that the convergence of IFRS has an impact on the decline in earnings management practices. However, this study failed to prove audit quality as a moderating variable.
PERSEPSI WAJIB PAJAK TERHADAP CITRA PERPAJAKAN INDONESIA SETELAH FENOMENA KASUS KORUPSI PAJAK Dian Purnama Sari
Akutansi Bisnis & Manajemen ( ABM ) Vol 27 No 1 (2020): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.184 KB) | DOI: 10.35606/jabm.v27i1.550

Abstract

This study aims to understand the perception of taxpayers after corruption cases involving tax officials in Indonesia. This research uses Mixed Method. Beginning with the PLS test which shows that perceptions of taxpayers have a negative effect on taxpayer obedience. Furthermore, phenomenology is used to further reveal taxpayer compliance. The result there are 3 understandings, namely (1) The image of Indonesian taxation has deteriorated, such as "has fallen on the stairs"; (2) The phenomenon of corruption cases by tax officials opens the eyes of taxpayers and impacts the behavior of taxpayers; and (3) Understanding that Tax, between the state and God. This study also shows that the perception of the Indonesian people about the world of taxation before the existence of corruption cases has been bad and after the emergence of corruption cases taxpayers are increasingly open to the world of Indonesian taxation. A bad perception does not necessarily make taxpayers disobedient , because taxpayers still have the desire to follow the orders of the State and God
MODEL AKAD QARDHUL HASAN PADA USAHA MIKRO KECIL MENENGAH Rini Rahayu Kurniati; Afifuddin ,; Sri Nuring Wahyu
Akutansi Bisnis & Manajemen ( ABM ) Vol 27 No 1 (2020): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (381.843 KB) | DOI: 10.35606/jabm.v27i1.551

Abstract

The purpose of the research was to analyze the qardhul hasan contract model in small and medium entrepreneurs (MSMEs) in the context of economic development in Batu City and to analyze the role of the qardhul hasan contract in small and medium entrepreneurs (MSMEs) in the context economic development in Batu City. This research uses qualitative descriptive method by collecting data using analytical technical triangulation through head micro unit of Sharia BRI Batu City and qarhul hasan customers as informans. The results showed that the qardhul hasan contract model was in the form of: a contract based on sharia concept, namely the provision of loan funds for businesses based on customers who needed and paid back according to ability. The role of the qardhul hasan contract is to create a sense of independence, create creativity to start and develop a business.
PENILAIAN KINERJA DOSEN BIDANG KOMPETENSI BELAJAR MENGAJAR Muhammad Sapruwan; Sanjaya Endra Setyawan2
Akutansi Bisnis & Manajemen ( ABM ) Vol 27 No 1 (2020): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (603.189 KB) | DOI: 10.35606/jabm.v27i1.552

Abstract

The purpose of this study is to know how to assess the performance of lecturers in teaching and learning competence, and how is the application of the weighted product method?.The criteria used are Time, Neatness, Communication, Lecture Process, Mastery of Material, Learning Evaluation. Through samples five lecturers by using the Weighted Product method, the weight is obtained with the initials of the lecturer ASR., while lecturer which has the lowest weight the initials ACP.The implications of this research study are on the basis of these weights can be used as a foundation in decision making Pelita Bangsa University's management policy actions. Lecturers who get good grades should get appreciation, while lecturers who score less will be trained. What distinguishes this research study With other research is Lecturer performance evaluation is carried out by students And followed by the weighted product method which has not been widely used in universities.
PENDIDIKAN PENGELOLAAN KEUANGAN KELUARGA, GAYA HIDUP, PEMBELAJARAN SERTA PENGARUHNYA TERHADAP LITERASI KEUANGAN Atika Syuliswati
Akutansi Bisnis & Manajemen ( ABM ) Vol 27 No 1 (2020): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.541 KB) | DOI: 10.35606/jabm.v27i1.553

Abstract

The purpose of this study was to examine the effect of family financial management education, life style, and learning in higher education to financial literacy simultaneously and partially to students of the Accounting Department of State Polytechnic Malang. This research is a quantitative research and a sample consist of 142 students of the Accounting Department of State Polytechnic Malang. The method used is survey method using questionnaire given to the respondent to be answered. Question in questionnaire using likert scale. Data analysis method used in this research is multiple linear regression analysis. The results showed simultaneously and partially family financial management education, life style, and learning in higher education have significant effect on financial literacy.

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