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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 152 Documents
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PENGARUH CORPORATE GOVERNANCE TERHADAP PROFITABILITAS DENGAN MEDIASI LEVERAGE PADA PERUSAHAAN BUMN DALAM BEI Boyke Daniel Sabatanta; Richard F Simbolon
Akutansi Bisnis & Manajemen ( ABM ) Vol 27 No 2 (2020): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (319.828 KB) | DOI: 10.35606/jabm.v27i2.686

Abstract

Tujuan penelitian ini adalah menguji dan menganalisis pengaruh corporate governance terhadap profitabilitas menggunakan leverage sebagai variabel mediasi. Sampel sebanyak 20 perusahaan BUMN yang terdaftar di Bursa Efek Indonesia periode 2017-2018 sehingga diperoleh sebanyak 40 observasi. Teknis analisis menggunakan analisis regresi linear berganda. Hasil penelitian menyimpulkan bahwa corporate governance secara signifikan berpengaruh terhadap leverage dan profitabilitas. Lebih lanjut dibuktikan bahwa leverage secara signifikan mempengaruhi profitabilitas. Leverage secara meyakinkan terbukti memediasi pengaruh corporate governance terhadap profitabilitas
Strategi Branding Air Minum Dalam Kemasan Q-Jami' Produksi CV Masjid Agung Jami Malang Ima Hidayati Utami; Azizun Kurnia Illahi
Akutansi Bisnis & Manajemen ( ABM ) Vol 23 No 1 (2016): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.585 KB)

Abstract

This study aims to describe the branding strategy emploied by packaged drinking water Q-Jami producer to make its brand widely known by the public and able to compete with similar products on the market. Employing a qualitative descriptive approach, the data is collected from primary and secondary data sources. The primary data was collected through interviews with 4 informants who were selected purposively and observations conducted on the site research, while the secondary data is taken from references, journals, and related documents. The informants consists of: the director of CV Masjid Agung Jami', the head of maintenance, and two employees. The findings reveal that: Firstly, before the brand name was released to the public, producer used four phases of strategic branding, namely: selecting unique brand name, selecting unique product feature, building brand personality characteristic, and creating distinctive visual identity. Secondly, producer run 6 steps of branding process to make the product widely known and competitive in the market, they are : designing appropriate logo, designing a good logo, using the word of mouth as a marketing tool, creating a messages that encourages cosumers to spread them, rewarding loyal distributors, and consistent with logo and design. Thirdly, brand name and brand personality built based on the issue of healthy as well as consuers religious norms values have fulfilled consumers particular emotional needs made them believe and loyal to the product rapidly.
Lingkungan Toko Terhadap Kepuasan Konsumen dalam Berbelanja Brahma Wahyu Kurniawan
Akutansi Bisnis & Manajemen ( ABM ) Vol 25 No 1 (2018): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (280.553 KB) | DOI: 10.35606/jabm.v25i1.343

Abstract

The results of this study are as follows: (1) location of the store has a significant influence on consumer satisfaction in shopping, with a value of β = 0.590; (2) The layout of the store has a significant influence on consumer satisfaction in shopping, with a value of β = 0.241; (3) The atmosphere shop has a significant influence on consumer satisfaction in shopping, with a value of β = 0.343; (4) Simultaneously, store environment variables consisting of store location, store layout and atmosphere of the store has a significant impact on consumer satisfaction in shopping, with a value of F = 86.482 and the value of Adjusted R Square of 0.721. Of these three variables, the location of the store is the dominant variable that affects customer satisfaction in shopping.
Dampak Pengangkatan Kembali Sri Mulyani Indrawati (SMI) Menjadi Menteri Keuangan Negara Republik Indonesia Terhadap Bursa Efek Indonesia (Event Study Pada Sektor Perbankan dan Real Estate) Yuli Agustina
Akutansi Bisnis & Manajemen ( ABM ) Vol 23 No 2 (2016): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (273.798 KB)

Abstract

The purpose of this study was to see whether there is market reaction on the appointment of returning Sri Mulyani Indrawati (SMI) as Minister of Finance of Indonesia on July 27, 2016 as measured by abnormal return of the company. The population of this study were 92 companies comprising of the entire real estate sector companies as much as 49 and as many as 43 companies of the banking sector. Selection of the sample using purposive sampling which is a non-probability sampling technique by observing certain criteria in accordance with the purpose of research. The criteria in question is a company that has a stock price information as much as 51 days, consisting of 40 days as the estimation period, 5 days before the event, time of event and 5 days after the events announcement of the cabinet reshuffle vol 2, as well as a company that actively conduct sales transactions and purchase of shares (shares not sleep) during the event period. Study determined the final sample is 80 companies. While statistical tool used two different test paired samples (paired sample t-test) with the program PASW Statistics 18. The results obtained from this study showed a difference of capital market reaction before and after the event up again of SMI became finance minister of Indonesia measured abnormal return. At the company's real estate sector, there is a significant reaction obtained on a comparison of the second day before (H-2) with the second day after (H + 2) events, while in the banking sector companies significant reaction obtained on a comparison between the first day before (H -1) with the first day after (H + 1) after the event.
POLA PEMILIHAN SUMBER DANA PADA INDUSTRI MANUFAKTUR YANG PERTUMBUHAN PENJUALANNYA DIATAS TINGKAT PERTUMBUHAN INTERNAL DALAM PERSPEKTIF TEORI PECKING ORDER Nafiron Musfiqin Uddin
Akutansi Bisnis & Manajemen ( ABM ) Vol 7 No 2 (2000): Oktober
Publisher : STIE Malangkucecwara

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Abstract

The Firm experiencing sales growth beyond an internal level is in which to expand the business on the wider market. So that, financing constraint factor, that used to finance growth, is one of the problems experienced by management. The purpose of this research is to identify how firms finance growth in sales when that growth is in excess of an internal level. There are three alternatives in which to raise the additional funds needed to finance that growth : 1) increase the firm?s internal financing; 2) use of debt financing ; 3) issue external equity. Myers (1984) indicates that firms typically employ a pecking order of financing choices, using internal equity before the issuance of external debt, followed by the issuance of external equity. The go public manufactured industry in Bursa Efek Jakarta, that sales growth is in excess of an internal level for the period of 1993 - 1996, include as a sample. The statistical method used in this research are contingency tables in conjunction with a chi-square test and logistic regression. Contingency tables used to test whether there is any relationship, without considering causation, between type of financing method and rate of growth above internal level. Logistic regression analysis is performed to test for the probability that a firm will choose 1) internal or external financing and, if external, 2) debt or new equity financing. The statistical results show that the faster firms are growing, the more they used up available internal financing and, thus, must raise funds externally. In addition, Logistic regression analysis evidences that firms with lower profitability and asymmetric information tend to raise the majority of their funds externally, with debt being the primary choice, followed by external equity. So that, both sets of results provide indirect support for Myers? pecking order theory.
Peran BUMDes Dalam Memanfaatkan Dana Desa Untuk Memajukan Kesejahteraan Masyarakat Desa Banyuanyar, Kecamatan Ampel, Kabupaten Boyolali Yesaya Setia Nugroho Tjokro Rahardjo; Aprina Nugrahesthy Sulistya Hapsari
Akutansi Bisnis & Manajemen ( ABM ) Vol 26 No 02 (2019): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (356.08 KB) | DOI: 10.35606/jabm.v26i02.453

Abstract

The Indonesian government is currently carrying out overall development both in terms of infrastructure and economically for every corner of the region such as in rural areas. This is evidenced by the assistance in the form of village funds which are given annually by the government. Another proof of rural development is the four development programs launched by the Ministry of Village, Development of Disadvantaged Areas and Transmigration, one of them is the development of Village Enterprises (BUMDes). BUMDes are expected to be the main economic foundation for rural areas so that BUMDes can be a source of income for rural development. This study aims to provide information about the role of BUMDes in managing village funds to improve the prosperity of the Banyuanyar Village community, Ampel District, Boyolali Regency. This study uses a qualitative method by collecting data using analytical triangulation techniques. The results of the study show that BUMDes have performed their roles quite well in the welfare of society. The constraints of BUMDes in Banyuanyar Village refer more to the lack of human resources that can process the village's potential and are still skeptical of the village community about BUMDes itself.
Analisis Pengaruh Motivasi, Kemampuan Kerja dan Jiwa Wirausaha terhadap Keberhasilan Usaha pada Sentra Kripik Tempe Sanan Malang Eni Farida; Rahayu Widayanti
Akutansi Bisnis & Manajemen ( ABM ) Vol 22 No 1 (2015): April
Publisher : STIE Malangkucecwara

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Abstract

Small and medium industries is part of a national business that has a position and a huge potential in strengthening the structure of the national economy and has a significant role in employment, but on the other hand there are still many problems faced by small industries which are multi dimensions. External issues related to suppliers (suppliers), buyers, competitors, advances in information technology and so on. Internal problems associated with limited human resources (HR, low education levels, lack of motivation, abilities (skills) are also very limited, and low entrepreneurial spirit into its own problems that often result in a business carried on not optimal. Even small industry trends will be less competitive and difficult to develop compared to industries bigger. On the other hand there are many potential that has yet to be optimized. The purpose of this study are: (1) analyze the effect of simultaneously between motivation, ability to work and entrepreneurial spirit to business success, (2) analyze the effect of partially between motivation, ability to work and entrepreneurial spirit to business success, and (3) analyzing the dominant variable affecting the success of the business. This study uses the respondents business owners, primary data collection is done by distributing questionnaires to 79 business owners in the industrial centers. Because the population is less than 100, then the entire population being sampled Chips Tempe Sanan Malang. There are three independent variables were analyzed, namely: motivation, ability to work and entrepreneurial spirit. While the dependent variable is the success of the business. The collected data were then analyzed using multiple linear regression analysis.The analysis showed the presence of simultaneous or partial influence between motivation variables (X1) , the ability to work (X2) and the entrepreneurial spirit (X2) to business success (Y) , indicated by the R2 value of 0.551 or 55.1 %. While that has the most dominant effect is variable entrepreneurial spirit (X3)
DAMPAK AKUISISI DAN MERGER TERHADAP HARGA SAHAM, VOLUME PERDAGANGAN SAHAM DAN KINERJA PERUSAHAAN Januar Eko Prasetyo
Akutansi Bisnis & Manajemen ( ABM ) Vol 9 No 2 (2002): Oktober
Publisher : STIE Malangkucecwara

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Abstract

Acquisition and merger were to increase synergy, restructuring business, increase shareholder and management wealth. The objectives of this study is to test trading volume activity, stock price, and performance firm (before and after acquisition & merger). The study analyze 31 cases of acquisition and merger during 1995 - 1998 time period in Jakarta Stock Exchange. Data collected from Business Data Center, The Anatomy of the Indonesian Stock Exchange, and Indonesian Capital Market Directory. To test the hypothesis, this study employ Paired Sample t-test. The result of study show that acquisition and merger is no difference trading volume activity and stock price, but performance firm is difference.
PENGARUH VOLUME PERDAGANGAN SAHAM DAN RETURN TERHADAP BID-ASK SPREAD SAHAM R. Hendri Gusaptono
Akutansi Bisnis & Manajemen ( ABM ) Vol 10 No 2 (2003): Oktober
Publisher : STIE Malangkucecwara

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Abstract

Inventory holding, order processing and asymmetry are component of cost of bid-ask spread. Two of these costs, inventory holding and The asymmetry information, can not observed be directly, so need a proxi. Trading volume and return can be as inventory holding proxi. This study investigated the influence of trading volume and return to stock bid-ask spread. This case study is taken from telecomunnication industry, that are PT. Telkom and PT. Indosat. The reason choice of these object, because PT. Telkom and PT. Indosat stock are traded actively. The result of this study show that, first independent variable (trading volume and return) and dependent variable (stock bid-ask spread) have significant influence. Second, trading volume to stock bid-ask spread have positive influence. And third return to stock bid-ask spread have negative influence
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.

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