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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 28 No 2 (2021): Oktober" : 6 Documents clear
Koperasi Digital: Seberapa Penting dan Kesiapannya? Made Susilawati
Akutansi Bisnis & Manajemen ( ABM ) Vol 28 No 2 (2021): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (428.913 KB) | DOI: 10.35606/jabm.v28i2.925

Abstract

The purpose of this study was to examine how urgent and ready to digitize cooperatives during and through the covid-19 pandemic. Data was collected through literature study, interviews, focus group discussions, and observations. The object of the research is social capital in cooperatives in a number of districts/cities in NTT Province. The research method uses a qualitative approach through a case study. The result of this study is that the social capital of commitment as a healthy, independent, and contemporary cooperative is a stimulant towards the cooperatives digitization. Cooperative social capital from the cultural dimension of adaptation to digitalization still needs to be strengthened by literacy, preparation of resources supported by security of funds and data, and commitment.
Keterbacaan Catatan Atas Laporan Keuangan dan Dampak Audit (Readability over Financial Reporting Footnotes and Audit Outcomes) Nadiah Bella Sagitarisma; Riesanti E. Wijaya
Akutansi Bisnis & Manajemen ( ABM ) Vol 28 No 2 (2021): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (320.317 KB) | DOI: 10.35606/jabm.v28i2.930

Abstract

This study aims to find out the relationship of readability over financial reporting footnotes and audit outcomes. Audit outcomes are projected by audit fees and audit report lag. Researchers used data from the company's financial statements listed on IDX in 2015-2018. Researchers used purposive sampling. From the copying, researchers processed 184 company data. This study used the panel's data regression analysis method. Data processing uses Generalized - least - squares. This research proves that the worse the readability, the lower the audit fee. Meanwhile, the worse the readability, the more time it takes the auditor to carry out an examination of the financial statements. This phenomenon occurs because the condition of the readability of notes to financial statements in Indonesia is still at a low level.
Determinan Kepuasan Pengguna Sistem Informasi Akademik (Determinants of User Satisfaction with Academic Information Systems) Ali Lating; Fadil Abdullah Lating; Djoko Sugiono; Yuyuk Liana
Akutansi Bisnis & Manajemen ( ABM ) Vol 28 No 2 (2021): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.201 KB) | DOI: 10.35606/jabm.v28i2.931

Abstract

This study aims to analyze the factors that affect the satisfaction of users of academic information systems. The factors tested in this study were: system quality, information quality, and perceived usefulness. The research population is STIE Malangkuçeçwara students batch 2014, with a sample of 193 respondents as users of academic information systems. Data was collected using a questionnaire distributed through mass media (WhatsApp and Line). Data were analyzed using partial least squares. The results showed that the quality of information, system quality and perceived usefulness affect user satisfaction.
Faktor-Faktor Yang Mempengaruhi Profitabilitas Perbankan Indonesia (Factors Affecting the Profitability of Indonesian Banking) Intan Anjeli Renta; Juliana Kadang
Akutansi Bisnis & Manajemen ( ABM ) Vol 28 No 2 (2021): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (462.224 KB) | DOI: 10.35606/jabm.v28i2.922

Abstract

This study aims to analize the factors that affect the profitability of banks at state-owned banks and private foreign exchange banks listed on the IDX in 2015-2019. The factors used are liquidity, capital, credit risk, and operational efficiency. The analysis technique used is panel data regression with the Fixed Effect Model approach. The results showed that simultaneously liquidity, capital, credit risk and operational efficiency had a significant effect on profitability. then partially liquidity and capital do not have a significant effect on profitability, while credit risk and operational efficiency have a significant effect on profitability.
Implementasi Surat Keterangan Tidak Dipungut Atas Impor Kapal (Implementation of Certificate Not Collected on Ship Import) Rodo Gokmatua Sidabalok; Suparna Wijaya
Akutansi Bisnis & Manajemen ( ABM ) Vol 28 No 2 (2021): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (492.699 KB) | DOI: 10.35606/jabm.v28i2.923

Abstract

This study aims to analize the factors that affect the profitability of banks at state-owned banks and private foreign exchange banks listed on the IDX in 2015-2019. The factors used are liquidity, capital, credit risk, and operational efficiency. The analysis technique used is panel data regression with the Fixed Effect Model approach. The results showed that simultaneously liquidity, capital, credit risk and operational efficiency had a significant effect on profitability. then partially liquidity and capital do not have a significant effect on profitability, while credit risk and operational efficiency have a significant effect on profitability.
Pengaruh Kualitas Layanan dan Pengalaman Konsumen Terhadap Loyalitas Destinasi Jamaah Umroh Diah Harjaningtyas Sentoso; Erna Andajani; Siti Rahayu
Akutansi Bisnis & Manajemen ( ABM ) Vol 28 No 2 (2021): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (389.554 KB) | DOI: 10.35606/jabm.v28i2.924

Abstract

the purpose of this study is to determine the effect of destination loyalty modeling that embody of service quality on destination image, destination image on destination loyalty, destination image on destination satisfaction, consumer experience on destination satisfaction, consumer experience on destination loyalty, destination satisfaction on destination loyalty. In this study, the type of research that will be used in this thesis is a type of quantitative research, where this research will collect data from questionnaires targeting Indonesian pilgrims in Medina and Mecca. The methodology of this research study will be processed with SEM AMOS. The research results that service quality influences destination loyalty, destination image influences destination loyalty, destination image influences destination satisfaction, consumer experience influences destination satisfaction, consumer experience influences destination loyalty, destination satisfaction influences destination loyalty.

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