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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 5 Documents
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Search results for , issue "Vol 9 No 1 (2002): April" : 5 Documents clear
PENGARUH PERSEPSI TERHADAP AKUNTANSI SUMBER DAYA MANUSIA Agus Dwi Sasono
Akutansi Bisnis & Manajemen ( ABM ) Vol 9 No 1 (2002): April
Publisher : STIE Malangkucecwara

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Abstract

Derasnya arus informasi yang disebabkan oleh kemajuan teknologi dan transportasi mengakibatkan semua aktivitas tidak bisa berdiri atau jalan sendiri-sendiri, apakah aktivitas ekonomi maupun disiplin ilmu. Manajemen Sumber daya Manusia sebagai salah satu disiplin ilmu yang mempelajari sumber daya manusia dalam organisasi saat ini mengalami pergeseran peranannya dari yang bersifat taktis menuju strategis yaitu pemberian nasehat-nasehat kepada manajer senior dalam memahami tentang implikasi dari keputusan usaha yang telah diambilnya. Demikian halnya dengan disiplin ilmu akuntansi, yang dahulunya hanya memberikan informasi tentang kekayaan perusahaan berupa sumber daya alam dan modal saja, sekarang dirasakan masih kurang karena masih ada kekayaan perusahaan yang belum tersajikan yaitu kekayaan sumber daya manusia. Akuntansi Sumber Daya Manusia adalah paradigma yang mencoba menjawab permasalahan tersebut, yang berguna untuk memberikan informasi yang diperlukan untuk memperoleh, mengembangkan, mengalokasikan, menghemat, menggunakan, menilai sumber daya manusia dari suatu perusahaan. Namun sampai sekarang masih belum bisa diterapkan di Indonesia. Tempat penelitian dilakukan di Malang Jawa Timur dengan responden para akuntan yang terdiri dari akuntan publik, akuntan pendidik dan akuntan intern. Sampel dalam penelitian ini sebanyak 33 responden. Dari hasil uji hipotesis pertama (ke 1), dengan menggunakan uji F dapat diketahui F= 11.770 dengan sig. F= 0.000 < a = 0.05, dapat disimpulkan bahwa secara simultan terdapat pengaruh yang signifikan antara variabel bebas yaitu Perhatian (X1), Pemahaman (X2) dan Perhatian (X3) terhadap variabel terikat yaitu penerapan akuntansi sumber daya manusia (Y). Dari hasil uji hipotesis kedua (ke 2), dengan menggunakan uji t dapat diketahui variabel Perhatian (X1) menghasilkan t = 3.387 dengan sig. t = 0.002 < a = 0.05, Pemahaman (X2) menghasilkan t = 2.282 dengan sig. t = 0.030 < a = 0.05 dan Ingatan (X3) menghasilkan t = 2.978 dengan sig. t = 0.01 < a = 0.05, dapat disimpulkan bahwa secara partial terdapat pengaruh yang signifikan antara variabel bebas yaitu Perhatian (X1), Pemahaman (X2) dan Ingatan (X3) terhadap variabel terikat yaitu penerapan akuntansi sumber daya manusia (Y). Peneliti menyarankan penyajian biaya sumber daya manusia dalam laporan keuangan pada pos aktiva tetap tidak berwujud dan diamortisasikan setiap periodenya, sedangkan nilai sumber daya manusia disajikan dalam catatan direksi.
VARIABEL-VARIABEL YANG BERPENGARUH TERHADAP KINERJA USAHA INDUSTRI KECIL PENGOLAHAN MAKANAN DI KOTAMADYA MALANG Muniroh Muniroh
Akutansi Bisnis & Manajemen ( ABM ) Vol 9 No 1 (2002): April
Publisher : STIE Malangkucecwara

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Abstract

Tujuan penelitian ini adalah untuk mengetahui seperangkat variabel yang mempengaruhi kinerja industri kecil dan diharapkan diperoleh informasi variabel dominan yang memainkan peranan dalam memperbaiki kinerja pengusaha kecil, untuk mewujudkan pengusaha kecil yang tangguh. Dari penelitian yang difokuskan pada industri kecil pengolahan makanan ini, digunakan 14 variabel bebas yang dikelompokkan dalam 3 kelompok variabel utama, pertama variabel karakteristik pengusaha (mencakup usia, status perkawinan, jumlah tanggungan keluarga, tingkat pendidikan, pengalaman baik dibidang yang sama atau lainnya, dan sikap mental wirausaha), kedua adalah variabel karakteristik pegawai (meliputi jumlah pegawai, tingkat turn over pegawai, upah dan ketrampilan), serta ketiga adalah variabel karakteristik lingkungan (pemasok, lokasi dan mitra). Sedangkan variabel terikat yang digunakan sebagai pengukur kinerja adalah Contribution Income. Hasil penelitian menunjukkan bahwa secara simultan 14 variabel bebas berpengaruh terhadap kinerja perusahaan, namun secara parsial 3 variabel yang terdiri dari usia, status perkawinan dan sikap mental wirausaha berpengaruh terhadap kinerja perusahaan dengan tingkat signifikansi a 5%. Usia mewakili karakteristik pengusaha, jumlah pegawai mewakili karakteristik pegawai dan m8itra mewakili karakteristik lingkungan merupakan variabel yang mempunyai 8pengaruh dominan terhadap kinerja perusahaan. Sedangkan koefisien determinasinya sebesar 41,6%.
ANALISIS PENGARUH KINERJA KEUANGAN PERUSAHAAN DENGAN ALAT UKUR EVA, MVA, DAN ROA TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR DI BEJ Imam Ghozali
Akutansi Bisnis & Manajemen ( ABM ) Vol 9 No 1 (2002): April
Publisher : STIE Malangkucecwara

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Abstract

The main purpose of this research was: first of all, tries to analyse the effect of financial performance (EVA, MVA, and ROA) on stock returns of manufacturing companies listed in JSX; secondly, it tries to analyse which among those three analysis tools (EVA, MVA, and ROA) that has the greatest effect on stock returns of the sample companies. The sample in this research was 20 manufacturing companies that were listed in JSX. Those 20 companies were the ones that meet certain research requirement. The observation years were between 1996 to 2000. The technique of analysis was employed in this research is multiple linear regression analysis. The analysis was employed only after a preliminary test which ensured that the data did not violate the classical assumption of normality has been conducted. There were four hypothesis in this research, either partially or simultaneously, that will be tested by using t-test (significant at 10 %, 5 % degree of freedom 98 %), and F-test (significant at 10 %, degree of freedom: 98 %). The result from the first and second research showed that EVA and ROA were not significantly important to the stock return in the partial way in manufacturing companies. The third hypothesis showed that MVA had significant effect on stock return partially, with t-test 10 % and 5 %, df 98 %, was 2,205 with cost significant 0.030. The fourth hypothesis simultaneously that EVA, MVA, and ROA had influenced stock return, with F-test 10 %, df 98 % was 2.338, the value of cost significantly 0.078. The main factors that cause this insignificancy can be categorized as external factors. They may range from the dollar rate fluctuations since 1997, the resignation of President Soeharto in 1998, ethnic conflicts that erupted throughout 1998 - 2000, monetary crisis, company debt restructure
HUBUNGAN INFORMASI NON-AKUNTANSI DALAM PROSPEKTUS DENGAN TINGKAT INITIAL RETURN DI BURSA EFEK JAKARTA:BUKTI LANJUTAN Tatang Ary Gumanti; Sri Indah Cahyati
Akutansi Bisnis & Manajemen ( ABM ) Vol 9 No 1 (2002): April
Publisher : STIE Malangkucecwara

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Abstract

This study examines the association between the firms? initial return and non-accounting information available in the issue of prospectus of an initial public offerings (IPO) in the Jakarta Stock Exchange. Five non-accounting information were examined. These include reputation of underwriters, reputation of auditor, company age, the percentage of retained ownership, and the value of the issue. A sample of 86 IPO firms that went public during the period of 1992-1995 was tested. An ordinary least square (OLS) regression was used to test the null hypothesis that the non-accounting information available in the issue prospectus is not related to the IPO?s initial return. Initial return was measured as the relative difference between the firm?s first day closing price and its offer price. Two measures of initial returns were examined: (1) initial return that does not incorporate the market return, that is the raw initial return, and (2) initial return adjusted for the market return, that is market adjusted initial return. Reputation of underwriters, reputation of auditors, company age, and offering value were expected to be negatively associated with initial returns. Retained ownership is predicted to have positif relationship. The results show that non-accounting information of prospectus is significantly associated with IPO initial returns meaning that the null hypothesis is rejected. The reputation of underwriters has a positive association with initial returns. Auditor reputation, retained ownership and the size of the issue have the expected relationship, but the relation between company age and initial return is positive. Only the size of issue is significantly related to the level of initial return. The results using market adjusted return produce qualitatively similar conclusions as that using raw initial return. Overall, the finding suggests that in making decision in the new issue stock, investors are encouraged to consider non-accounting information of prospectus in particular the size of the issue.
APAKAH LUKISAN MERUPAKAN MEDIA INVESTASI? Gatot Sujono
Akutansi Bisnis & Manajemen ( ABM ) Vol 9 No 1 (2002): April
Publisher : STIE Malangkucecwara

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Abstract

Triggered by an unpredictable monetary problem, most of Asian countries has plunged into deep economic crisis causing sluggish real-sector development even with negative rate. The secondary effect of the crisis has been rampant in the capital-stock market which has fluctuated at low levels. Conversely, during the last two decade the global art market, especially paintings, has expanded enormously with fascinating price and sales. As an illustration, during the two weeks in November 1990, Sothebys and Christie' New York together took transactions amounted to $355.6 million. Another example, in December 2000 Christies London was able to sell ?Portrait of a Lady aged 62'? by Rembrant Harmensz van Rijn for 19,803,751.00 (www.christies.com), These interesting phenomena give the big question mark: is the art marketable and profitable ? Therefore, this study attempts to analyze whether paintings considered as profitable alternative media of investment. Using a simple regression analysis, this study shows that paintings --in general-- give the acceptable normal rate of return .

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