cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Ruang lingkup artikel untuk dapat dipublikasikan pada jurnal ABM terdiri atas bidang Akuntansi, Bisnis, dan Manajemen.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 29 No 2 (2022): Oktober" : 6 Documents clear
Penyaluran Kredit terhadap Rentabilitas pada Bank Pembangunan Daerah (Distribution of Credit to Rentability at Regional Development Banks) Nur Albait; Aftoni Sutanto; Agus Siswanto
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 2 (2022): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v29i2.1108

Abstract

Penelitian ini bertujuan untuk menganalisis penyaluran kredit terhadap rentabilitas pada Bank BPD Sumatera Selatan (Sumsel) – Bangka Belitung (Babel. Metode deskriptif kuantitatif digunakan untuk menghitung rumus LDR, ROA, dan BOPO pada periode 2017 sampai dengan 2021. Hasil penelitian menunjukkan bahwa penyaluran kredit yang dilakukan BPD Sumsel-Babel mengalami peningkatan pada tahun 2020 karena adanya pandemi Covid-19 sejalan dengan peningkatan ROA, sehingga kondisi keuangan bank tetap dalam kondisi sehat. Berdasarkan perhitungan ROE, ROA, dan BOPO hasilnya menunjukkan situasi dalam kondisi sehat. Hal ini tampak dari perhitungan yang dilakukan untuk LDR = 77.07% berada diantara 50 – 85%; ROA=1, 93% berada di atas 1, 25%, sedangkan BOPO= 80.68% berada kurang dari 96%.
Tata Kelola, Tekanan Luar, Dan Kinerja Keuangan terhadap Integritas Laporan Keuangan (Corporate Governance, External Pressure, and Financial Performance on Integrity of Financial Statements) Fahrul Nizam; Emrinaldi Nur; Supriono Supriono
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 2 (2022): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v29i2.1103

Abstract

This study aims to analyze the effect of good corporate governance, external pressure and financial performance on the integrity of financial statements. Empirical study on manufacturing companies listed on the Indonesia Stock Exchange in 2017-2019. Using 75 samples of companies with the selection using purposive sampling. Using the SPSS program to test the data analysis, namely multiple linear regression and classical assumption test. The results of the study indicate that audit tenure and leverage have no effect on the integrity of financial statements. Institutional ownership, independent commissioners, audit committees, and profitability have a significant effect on the integrity of financial statements.
Tata Kelola Akuntansi Masa Pemerintahan Raja Airlangga (Accounting Governance For The Government Of King Airlangga) Novrida Qudsi Lutfillah
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 2 (2022): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v29i2.1104

Abstract

This study aims to determine the practice of accounting governance during the reign of King Airlangga in 1019-1043. Historiography is used in this study by accumulating all data into a series of historical exposures of the Airlangga government. The results show that accounting governance is manifested as a charismatic form of King Airlangga's power in regulating the leadership system by taking notes on inscriptions. Godliness is used as a basis in governance to achieve the welfare of the people. This can be seen from the determination of sima, construction of agricultural facilities and expansion of international trade.
Moderasi Personalitas atas Nilai Sosial dan Minat Karir Mahasiswa sebagai Akuntan Publik (Personality Moderation of Social Values and Career Interests of Students as Public Accountants) Sonhaji Sonhaji; Catharina Vira Kartika; Hanif Mauludin
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 2 (2022): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v29i2.1105

Abstract

Pengaruh personalitas terhadap pemilihan karir telah banyak dikaji sebagai anteseden yang menghasilkan temuan yang berbeda. Kebaruan dari Penelitian ini adalah menguji pengaruh nilai sosial terhadap pilihan karir sebagai akuntan publik dengan personalitas sebagai moderasi. Penelitian dilakukan pada mahasiswa jurusan akuntansi sekolah ekonomi Malangkucecwara. Data dikumpulkan menggunakan kuesioner dan didistribusikan pada 52 responden. Uji hipotesis dengan partial least square. Penelitian ini membuktikan bahwa Personalitas memoderasi pengaruh nilai social terhadap minat karir mahasiswa akuntansi sebagai akuntan publik.Temuan ini sekalgus menegaskan bahwa nilai sosial dan minat karir sebaiknya tidak dilihat dari satu sisi, peran aspek personalitas juga sangat kuat.
Menggagas Sistem Informasi Akuntansi Prophetic (Constructing Prophetic Accounting Information System) Amelia Indah Kusdewanti
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 2 (2022): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v29i2.1106

Abstract

This article aims to critique and construct prophetic accounting information system (AIS). This article uses the metaphor of the Kaaba and tawaf as a method. Meanwhile, the author uses the submission theory initiated by Kusdewanti et al. (2016) as a framework of thought. Kaaba is a value center that connects various aspects of stakeholders to vertically and horizontally, while tawaf places SIA as a basic movement connector that surrounds the value center. As a connector, SIA Prophetic is based on cosmological values, so that its technological aspects will also be based on religious-social-culture. The input is immaterial and material, the process is participatory, and the information output is based on Falah. This article helps build a more humanist AIS and a technology for accounting that is based on religion, culturally, and socially.
Akuntansi Manajemen Strategik Pada Koperasi (Strategic Management Accounting In Cooperatives) Made Susilawati
Akutansi Bisnis & Manajemen ( ABM ) Vol 29 No 2 (2022): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v29i2.1107

Abstract

The purpose of this study is to examine how important strategic management accounting is in advancing cooperatives. This study uses a qualitative method through a case study approach. Data were collected through interviews, observation, and literature study. The object of the research is the application of strategic management accounting in cooperatives. The findings of this study are management accounting strategies contribute to advancing cooperatives, but there are still few cooperatives that apply strategic management accounting strategies due to constraints on understanding the roles and functions of cooperative elements, recruiting members and selecting cooperative management, capital, systems and technology, and commitment. These obstacles can be overcome by implementing strategic management accounting which stimulates to collect information, analyze, interpret, recommend solution strategies, and communicate to cooperative management so that they can be used as considerations related to decision making in planning, controlling, evaluating, and continual improvement.

Page 1 of 1 | Total Record : 6

 1 

Filter by Year

2022 2022


Reset
Filter By Issues
All Issue Vol 30 No 1 (2023): April Vol 29 No 2 (2022): Oktober Vol 29 No 1 (2022): April Vol 28 No 2 (2021): Oktober Vol 28 No 1 (2021): April Vol 27 No 2 (2020): Oktober Vol 27 No 1 (2020): April Vol 26 No 02 (2019): Oktober Vol 26 No 1 (2019): April Vol 25 No 2 (2018): Oktober Vol 25 No 1 (2018): April Vol 24 No 2 (2017): Oktober Vol 24 No 1 (2017): April Vol 21 No 1 (2014): April Vol 23 No 2 (2016): Oktober Vol 23 No 1 (2016): April Vol 22 No 2 (2015): Oktober Vol 22 No 1 (2015): April Vol 21 No 2 (2014): Oktober Vol 10 No 2 (2003): Oktober Vol 10 No 1 (2003): April Vol 9 No 2 (2002): Oktober Vol 9 No 1 (2002): April Vol 8 No 2 (2001): Oktober Vol 8 No 1 (2001): April Vol 7 No 2 (2000): Oktober Vol 7 No 1 (2000): April More Issue