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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 12 Documents
 1   2 
Search results for , from "2022" : 12 Documents clear
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.
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%.

Page 2 of 2 | Total Record : 12

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