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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 7 Documents
 1 
Search results for , issue "Vol 21 No 2 (2014): Oktober" : 7 Documents clear
Farmer's Institution Performance Of Black Pepper Farmers Fitriani Fitriani; Sutarni Sutarni
Akutansi Bisnis & Manajemen ( ABM ) Vol 21 No 2 (2014): Oktober
Publisher : STIE Malangkucecwara

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Abstract

Lampung pepper productivity is lower than its potential productivity. These conditions also affect the export performance of Lampung pepper. Efforts to improve the performance of pepper production can not be separated from the pepper growers increase institutional performance itself. Institutional farmer has a central role in efforts to empower farmers. This study aims to analyze the performance of institutional pepper farmers. The study lasted for 4 months from May ? August, 2014. The survey research method involving 40 farmers pepper as respondents in Kecamatan Abung Tinggi Kabupaten Lampung Utara, Lampung. Farmers are members of the farmer unions. Descriptive analysis is used to describe the institutional performance of farmers. The results showed that the farmers were identified institutional farmer groups and Gabunga Farmers Group (union). Institutional pepper farmers have a central role in the development of agibisnis pepper. Institutional performance pepper farmers reflected in the medium category (57%) and (28%) in both categories, namely Gapoktan Prosperous Farmer and Farmer Group Farmer Makmur.
Pengaruh Kompensasi Finansial dan Kompensasi Non Finansial terhadap Kepuasan Kerja Karyawan Bagian Produksi Pabrik Roti Sarinda Kota Ambon Mohamad Amin
Akutansi Bisnis & Manajemen ( ABM ) Vol 21 No 2 (2014): Oktober
Publisher : STIE Malangkucecwara

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Abstract

The purpose of this study were: (1) To analyze whether there are compensating factors influence among other financial and non financial compensation to employee satisfaction at the Bread Factory Sarinda - Ambon; and (2) To analyze the variables between the compensation factors include financial and non financial compensation which the dominant influence on job satisfaction of employees at the Bread Factory Sarinda - Ambon. This study uses survey research is research that takes a sample from a population that existed at the Bread Factory Sarinda in Ambon and the use of questionnaires as the primary means of data collection, while the type of research is explanatory research or studies that examined the causal relationships between variables through hypothesis testing. In this study describes the influence of compensation factors on job satisfaction Sarinda Bread Factory - Ambon. The population is an employee were 30 peoples. Analytical techniques used in this study is the multiple linear regression analysis. Based on the results of research conducted it can be concluded that: (1) Financial compensation and non-financial compensation and a significant positive effect on job satisfaction, higher financial compensation with non-financial compensation of employees will lead to increased employee satisfaction Sarinda Bread Factory in the city of Ambon; (2) It is known that the independent variable X1 (financial compensation) are independent variables that have a dominant influence on job satisfaction compared with other independent variables; and (3) The magnitude of the coefficient of determination (R2) = 0936 and after adjusting to Ajusted R Square = 0932 shows that the financial compensation and non-financial compensation together provide contribution / donation of 93,2% to changes in job satisfaction while the remaining 6.8%.
Kontribusi Pajak Daerah Bagi Pendapatan Asli Daerah Guna Mendukung Pelaksanaan Otonomi Daerah di Kota Malang Zainul Muchlas
Akutansi Bisnis & Manajemen ( ABM ) Vol 21 No 2 (2014): Oktober
Publisher : STIE Malangkucecwara

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Abstract

The research activities carried out at the Regional Revenue Office in Malang, which is located on the Mayjen Sungkono Street Malang. The data of this study uses secondary data from Malang budget realization report for hotel tax and restaurant tax from 2007 to 2011. Budget Realization Report is one component of the government's financial statements presents information about the comparison of budget and actual revenues and expenditures during the year, the information can be obtained from the percentage of growth rate and the contribution of hotel tax and restaurant tax to local revenue. This research used the calculation method of the growth rate formula (Iksan, 2010) and contributions. (Halim, 2011). The results obtained by the growth rate analysis and the contribution of hotel tax and restaurant tax to Malang local revenue in accordance to the growth rate? assessment criteria (Halim, 2007) and contribute to the local tax revenue (Halim, 2011), showed that the growth rate did not succeed and very less contribute.? It can be seen from the average of growth rate of hotel tax was only 21.06%, the restaurant tax growth rate was only 22.29%, hotel tax contribution to local revenue amounted to 5.33%, and restaurant tax contribution to local revenue revenue amounted to 10.84 %. However, the realization of tax revenue for the hotel and restaurant from 2008 to 2012 were always over budgeted. So, the Malang government manages the hotel tax and restaurant tax well, but the growth rate and its contribution to local revenue still not reached the maximum yet. Therefore the government should be able to increase Malang hotel tax revenue and restaurant tax from year to year.
Dampak Penerapan E-Recruitment Bagi Tenaga Kerja dan Perusahaan Yunus Handoko; Zainul Muchlas
Akutansi Bisnis & Manajemen ( ABM ) Vol 21 No 2 (2014): Oktober
Publisher : STIE Malangkucecwara

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Abstract

Recruitment is important for organization because it has function of collecting human resources toward the organization, the technology development has grown up and it forces Company to apply what is called as e-recuitment which is internet based recruitment. There are some differences in this system compared to traditional recruitment system. However, the difference is not problem because company gain many advantages from the online system, which are cost efficiency, easy-to-use by candidate, easy-to-use by organization, increasing speed of recruitment process and the success of finding potential employees. Despite of the imperfect theory about the ideal implemention that company can implement the system successfully, some big companies like Microsoft, Oracle and Bank of Ireland e-recruitment system. Local and national companies such as Garuda Indonesia, PT. Pertamina, PT.Krakatau Engineering also implement this system.
Kepemimpinan Transformasional dan Organizational Citizenship Behavior (OCB) Dampaknya Pada Kinerja Organisasi Dirga Lestari
Akutansi Bisnis & Manajemen ( ABM ) Vol 21 No 2 (2014): Oktober
Publisher : STIE Malangkucecwara

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Abstract

One of important contributor to make the performance?s organization is leadership behavior. There are many ways to influence followers transformational leadhership by putting the power charismatic, inspirational motivation and personal approach in achieving superior employee performance employee. Transformational effective leadhership emphasize a sense of voluntary and willingness to work even beyond its responsibility of organizational citizenship behavior (OCB). The purposive of this research is to examine transformational leadhersip style which can affect Organizational Citizenship Behavior and organizational performance. Data collect from a unit at the office kabupaten X which consists of 12 units of work with a sampel of 161 respondents. The result showed that the leadhersip behavior transformational have significant Organizational Citizenship Behaviorand and indirectly have an influence in in the organizational performance. Whereas Organizational Citizenship Behaviordirecly influence significant organizational performance. This finding confirms that OCB is intervening variables that relations between the leadhership of the performance of organizational.
Dampak Penerapan IFRS terhadap Nilai Perusahaan (Studi pada perusahaan Sektor Tekstil yang Listing di BEI) Tutik Arniati
Akutansi Bisnis & Manajemen ( ABM ) Vol 21 No 2 (2014): Oktober
Publisher : STIE Malangkucecwara

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Abstract

The objective of this study is to examine corporate value differences among companies before and after convergence of International Financial Statement Reporting (IFRS). There are 18 componies in textile sector which used sampling, and this study uses secondary data from the Indonesian Capital Market Directory (ICMD). Measurement corporate value use Tobin?s Q ratio. Q is the market value of a company by comparing the market value of a company listed on the financial markets with a replacement value of the assets of the company. If Q is greater than 1 then the market value is greater than the value of assets of companies listed, it indicates that the stock is overvalued. Based on the paired t-test on a sample value of a company that has been presented, showing that the hypothesis is rejected because the probability value is not significant. That is means there are no significant difference in the corporate value before and of the company after IFRS convergence.
Indeks Kepuasan Masyarakat (IKM) pada Kantor Camat Kecamatan Sarolangun Kabupaten Sarolangun Dahmiri Dahmiri
Akutansi Bisnis & Manajemen ( ABM ) Vol 21 No 2 (2014): Oktober
Publisher : STIE Malangkucecwara

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Abstract

This study aims to analyze public satisfaction index at Kantor Camat Kecamatan Sarolangun Kabupaten Sarolangun. This study took a sample of 150 respondents by Kepmen PAN No. 25 / KEP / M.PAN / 2/2004. The method used in this research using mixed qualitative descriptive study to determine community satisfaction index of services in the Kantor Camat Kecamatan Sarolangun Kabupaten Sarolangun. To measure the level of satisfaction of the people use the value of Community Satisfaction Index (HPI), which is calculated using the weighted average value of each element of the service. The results showed that there are 3 (three) dimensions in both categories, namely: dimensions service procedures, the ability of service personnel and environmental safety. While the dimensions are not good category there are 2 (two), namely fairness of service and assurance service charge. The dimensions in the unfavorable category there are nine (9) that the terms of service, clarity of service personnel, service personnel discipline, responsibility for care workers, speed of service, courtesy and friendliness of the clerk, the reasonableness of the cost of service, service schedule certainty, and comfortable environment.

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