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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 25 Documents
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Search results for , from "2022" : 25 Documents clear
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.
Pengaruh Struktur Modal terhadap Pajak Penghasilan dan Ukuran Perusahaan sebagai Moderasi (Effect of Capital Structure on Income Tax and Firm Size as Moderating) Eusebius Faleriano Pega; Darti Djuharni; Yuyuk Liana; Taufik Djafri
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 1 (2023): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i1.1191

Abstract

This study aims to measure the effect of capital structure on income tax with company size as a moderating variable. Data was collected from 57 companies in the consumer goods industry sector listed on the Indonesian stock exchange for the 2019-2021 period. Of the 57 companies that met the criteria, there were 14 companies. A number of these 14 companies were then analyzed with the help of SmartPLS and the results obtained were that capital structure had a significant effect on income tax as indicated by the LDAR and DER ratios, company size as a moderating variable also affected the relationship between LDAR and income tax, but company size as a moderating variable did not affect the corporate income tax payable.
Efek Financial Management Behavior, Self Efficacy, Herding Terhadap Keputusan Investasi Generasi Z (Effects of Financial Management Behavior, Self-Efficacy, Herding on Generation Z Investment Decisions) Fikri Hidayat; Sandra Rosalie Siregar; Arif Widodo Nugroho
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 1 (2023): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i1.1192

Abstract

This study was conducted to better understand the impact of financial management behavior, self-efficacy, and herding on the investment decisions of Generation Z. Those born between the years of 1997 and 2010, sometimes known as "Gen Z," are considered to be part of the "millennial" generation. The research used a purposive sample technique, whereby the data collected was tailored to meet certain criteria. Throughout the course of this survey, we were able to collect data from 153 individuals. Using Structural Equation Modeling (SEM) and the SmartPLS 3.0 software, we developed a method for doing in-depth statistical analysis. Research findings indicate that money management habits, self-efficacy, and herding all have a positive impact on investment decisions..
Pengaruh Sustainability Report, Vitalitas, Intellectual Capital terhadap Nilai Perusahaan (Effect of Sustainability Report, Vitality, Intellectual Capital on Firm Value) Ivena Tjandra; Lindrawati Lindrawati; Adi Susanto
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 1 (2023): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i1.1179

Abstract

The purpose of this study is to examine and analyze the factors that affect the value of banking companies. The type of data used is quantitative data in the form of company annual reports and sustainability reports. The object of research is banking companies listed on the Indonesia Stock Exchange in 2017-2019. Data were analyzed using multiple linear regression whose results showed disclosure of sustainability reports and intellectual capital had no effect on firm value. In addition, the level of bank vitality in the form of earnings has a positive effect on firm value, while the risk profile, good corporate governance, and capital have no effect on firm value.
Profitabilitas Memoderasi Pengaruh Likuiditas, Leverage dan Operating Capacity Terhadap Financial Distress (Profitability Moderates the Effect of Liquidity, Leverage and Operating Capacity on Financial Distress) Grestika Pebrianti; Edy Suryadi; Heni Safitri
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 1 (2023): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i1.1181

Abstract

This study aims to determine the role of Profitability (ROA) moderates the effect of Liquidity (CR), Leverage (DER), and Operating Capacity (TATO) on Financial Distress, with a research focus on service companies in the tourism subsector, restaurants, hotels, and transportation companies listed on the Indonesia Stock Exchange for the 2019-2021 period. A sample of 55 companies was used which was taken by purposive sampling technique. Quantitative research method with causal research used in this study, with moderated regression analysis (MRA) as the analytical tool. This analysis results that CR has a partial effect on financial distress, while DER and TATO have no effect. In addition, this study found no evidence to suggest that ROA can moderate the correlation between CR, DER, and TATO in financial distress.
Implementasi Standar Akuntansi Pemerintah Berbasis Akrual Untuk Mewujudkan Laporan Keuangan Yang Berkualitas (Implementation of Accrual-Based Government Accounting Standards to Realize Quality Financial Reports) Anita Sari; Kusmilawaty Kusmilawaty
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 1 (2023): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i1.1185

Abstract

The goal of this research was to look into how the analyze whether quality financial reports are realized with the implementation of accrual-based SAP and how to implement accrual-based SAP in government offices in 2023with a focus on the Environment and Forestry Service of North Sumatra Province. Employees of the finance division of the Environment and Forestry Service of North Sumatra Province in 2023 were used in this study. This study employs qualitative research and data collection methods such as interviews, observations, and documentation According to the study's findings, the Government Accounting Standards on the Accrual Base have been fully implemented in the Environment and Forestry Service of North Sumatra Province in accordance with Government regulations, and there has been an improvement in the quality of financial statements that are more transparent and accountable
Korupsi Dan Kepatuhan Pajak: Peran Kontekstual Edukasi Wajib Pajak (Corruption and Tax Compliance: The Contextual Role of Taxpayer Education) Kaizart Koagouw Mallawa; Theresia Woro Damayanti
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 1 (2023): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35606/jabm.v30i1.1188

Abstract

Tax revenues are often not optimal due to several factors, one of which is the perception of corruption. The purpose of this study was to examine the impact of perceptions of corruption on tax compliance and the role of education. This study took 107 sample countries and used secondary data sources from the Corruption Perception Index, Global Competitiveness Report. The result is that the higher the perception of state corruption, the lower the level of state tax compliance. However, taxpayer education can increase tax compliance through the readiness of taxpayers to obey with the perception of fairness of the tax system and the views of tax authorities that are clean from corruption. The results of this study are expected to be useful for governments and state apparatus in various countries in designing and making policies and programs to increase taxpayer education.
Determinan Pengungkapan Pajak di Indonesia (Determinants of Tax Disclosure in Indonesia) Eirene Puspita Wardoyo; Dian Purnama Sari
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tax disclosure has become a debate, namely whether the existence of tax disclosure can increase tax compliance. Dangerous tax practices such as illegal tax planning by companies create public pressure to prevent and end such acts. This pressure is overcome by increasing compliance and accountability through increasing taxpayer disclosure of information that can be accessed by the public. This study aims to analyze and examine the effect of tax planning, utilization of tax havens, and managerial ownership on corporate tax disclosure. The research object used is a manufacturing company listed on the Indonesia Stock
Celebrity Endorser dan Brand Image sebagai Determinan Keputusan Pembelian Produk Skincare Sherly Hesti Erawati; Novika Salsabila Amalia
Akutansi Bisnis & Manajemen ( ABM ) Vol 30 No 2 (2023): Oktober
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to identify the influence of celebrity endorsers and brand image as determinants of consumer decisions in purchasing skin care products, especially Scarlett Whitening in e-commerce. The research uses a causality approach to show causal relationships between variables. The variables used in this research are celebrity endorser and brand image. The research population was 302 active students of STIE Malangkuçeçwara class of 2019 and the sample used was 20%. Data collection was carried out by distributing questionnaires. The research results show that Celebrity Endorser and Brand Image have a significant and positive influence on purchasing decisions about skincare products

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