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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 29 No 1 (2022): April" : 6 Documents clear
Pengaruh Rasio Keuangan Terhadap Efisiensi Perusahaan (The Effect of Financial Ratios on Company Efficiency) Aura Bunga Devismara; Akhmad Hikmalshah Akbar; Reiza Aulia Larasati
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (459.29 KB) | DOI: 10.35606/jabm.v29i1.1026

Abstract

The object of this research is a manufacturing company listedaon the Indonesia StockaExchange. The purpose ofathis study isato examine and analyze theaeffect of leveragea(DER), liquiditya(CR), and profitabilitya(ROA) on company efficiency (TATO). The number of samples used is a number of 20 manufacturing companies obtained using purposive sampling technique. This study design is a causality study design. The researchamethod used is a typeaof quantitative study that is descriptive and analyzed using multiple linear regression methods. The results of thisastudy indicate partially: 1) DER hasaa negative and significant effectaon TATO, 2) CR hasaa positive and insignificant effectaon TATO, 3) ROA has a positive andasignificant effect on TATO.
Penerapan Quality Function Deployment Untuk Meningkatkan EServequal (Implementation of Quality Function Deployment to Improve E-Servequal) Handy Nur Cahya; Zuvita Sasa Dila
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1321.4 KB) | DOI: 10.35606/jabm.v29i1.1020

Abstract

This study aims to identify the service attributes of the application needed by consumers of the Pegadaian Digital Service application. The research objective can be completed using the Quality Function Deployment method which is able to define consumer needs into the company's technical response in improving the quality of application services. The use of the Quality Function Deployment method in this study resulted in eight variables of consumer needs. The need variable with the highest weight value will be the priority. The product variables that are prioritized are Features, Applications, and Servers. The three highest priority consumer needs can be met by the company by carrying out 4 of the 18 technical responses that have the highest importance weight. The Technical Responses were "improvement of the database coding structure", "implementing the API system", "IT and Operational team training", and "adding Capacity Connecting Bandwidth".
Pengaruh Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan Pertambangan Batu Bara (The Effect of CSR on the Financial Performance of Coal Mining Companies) Nurul Hidayah; Suparna Wijaya
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (512.37 KB) | DOI: 10.35606/jabm.v29i1.1021

Abstract

Instead of using conventional thinking that emphasizes profit, companies nowadays choose to prioritize their long-term programs such as corporate social responsibility (CSR). This research aims to determine the effect of CSR disclosure on financial performance projected by return on assets (ROA) and return on equity (ROE) in coal mining companies listed on the Indonesia Stock Exchange in 2017-2019. Sampling was done by purposive sampling method and obtained 15 companies with a data pool for 3 years. The data analysis method used in this research is simple linear regression test. A simple regression test was performed on 2 equations with different dependent variables. The result of this research indicates that CSR disclosure has no significant effect on ROA and ROE
Pengaruh Good Corporate Governance & Corporate Social Responsibility terhadap Kinerja Keuangan (The Influence of GCG and CSR on Financial Performance) Sugeng Hariadi; Dina Rensita Putri; Djoko Sugiono
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (519.327 KB) | DOI: 10.35606/jabm.v29i1.1022

Abstract

This study aims to determine the effect of DKI (Independent Board of Commissioners), DD (Board of Directors), KI (Institutional Ownership), KM (Managerial Ownership), and CSR on the Financial Performance of the Mining Industry listed on the IDX in 2015-2019. Quantitative descriptive approach is the type of this research. With secondary data from the annual financial statements listed on the IDX through (www.idx.co.id) 2015-2019. With a sample of 17 companies from the mining industry taken by purposive sampling method. This study uses descriptive analysis techniques, simple & multiple linear hypothesis testing. This research results that the Independent Board of Commissioners, Institutional Ownership, and CSR have a significant positive effect on Financial Performance. Meanwhile, the Board of Directors and Managerial Ownership have no influence on the Company's Financial Performance.
Pengaruh Strategic Experiential Marketing/SEMs terhadap Kepuasan Pelanggan (The Effect of Strategic Experiential Marketing/SEMs on Customer Satisfaction) Arif Sudaryana; Rahayu Nurfanovita; Suhartapa Suhartapa
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (367.39 KB) | DOI: 10.35606/jabm.v29i1.1023

Abstract

This study aims to see how the influence of strategic experiential marketing/SEMs namely sense, feel, think, act, and relationship on customer satisfaction. The study was conducted in a location in the Special Region of Yogyakarta in 2020, with a population of all customers of Matahari Department Store Yogyakarta.The number of samples used is 120 respondents. In taking the sample used purposive sampling method. To analyze the data, the tool used in this research is multiple linear regression analysis.The data analysis tool used in this research is multiple linear regression analysis. The conclusion of the research shows that there is a significant influence either partially or simultaneously between experiential marketing variables on customer satisfaction.
Mitigasi Risiko Siklus Pengeluaran Gereja XYZ Di Tigarunggu, Sumut (XYZ Church Expenditure Cycle Risk Mitigation in Tigarunggu, North Sumatera) Nathania Carissa Tjahja Pranata; Ika Kristianti
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 1 (2022): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (360.749 KB) | DOI: 10.35606/jabm.v29i1.1025

Abstract

The financial cycle is the main activity for an organization. One of them is the cash disbursement cycle. Recording of organizational expenditure cycles is required for both for-profit and not-profit organizations. The purpose of this research is to know the importance of a risk-based audit approach in the expenditure cycle of non-profit organizations. This study uses qualitative analysis techniques. The object of this research is XYZ Church located in Tigarunggu Village, North Sumatra. The results showed that the level of inherent risk, control, and detection in XYZ Church was high. This is due to discrepancies in recording, the potential for fraudulent use of cash, discrepancies between cash and physical records, and rationalization of fraud. Internal control can be one of the Church's efforts to control the risks that occur. The implementation of low or inappropriate internal control has a high level of risk compared to the implementation of good internal control.

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