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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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Peran Elemen Kemasan Terhadap Perilaku Pembelian Kopi Instan Sachet Lina Budiarti
Akutansi Bisnis & Manajemen ( ABM ) Vol 24 No 1 (2017): April
Publisher : STIE Malangkucecwara

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Abstract

This study aimed to determine the role of packaging elements, such as packaging color, background image, font style, printed information, and innovation toward instant coffee sachet buying behavior. Meanwhile, the data was collected by distributing questionnaires to 120 college students of Business Administration in State Polytechnic of Malang that are selected through purposive sampling technique. Data analysis techniques used in this study is the Structural Equation Modeling (SEM). The findings of the study show that the packaging color, background image, font style, printed information, and innovation have positive influence on instant coffee sachet buying behavior.
REENGINEERING DAN EMPOWERMENT Samsul Hadi
Akutansi Bisnis & Manajemen ( ABM ) Vol 8 No 1 (2001): April
Publisher : STIE Malangkucecwara

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Abstract

Dalam menghadapi perubahan yang bersifat radikal ini, beberapa orang dapat digolongkan dalam tiga kelompok : 1. yang pertama adalah kelompok yang menjadikan perubahan terwujud (to make change happen). 2. yang kedua adalah kelompok yang hanya menyaksikan terjadinya perubahan (to wacth change happens). 3. ketiga adalah kelompok yang terpukul/terpuruk dan hanya bisa bertanya apa yang terjadi (What happened ?). Nah kita akan berada di kelompok yang mana, yang jelas kita tidak akan mau berada pada kelompok 2 dan 3, oleh karena itu lakukanlah sesuatu ! Beberapa pakar bijak mengatakan : ?The risk of doing nothing are often biger than the risk of making mistake? (Resiko karena tidak melakukan sesuatu sering lebih besar resikonya dibandingkan dengan resiko karena melakukan kesalahan). Pengelolaan bisnis dimasa mendatang menuntut ketanggapan dan kemampuan adaptif dari para pelaku bisnis. Hal ini disebabkan begitu banyak perubahan yang terjadi di lingkungan eksternal dunia usaha. Perubahan-perubahan yang terjadi dipicu oleh berbagai faktor seperti: perubahan teknologi (technological change), persaingan global (global competition), deregulasi (Government deregulation), kondisi ekonomi (economic condition) dan perubahan perilaku konsumen (change customer behavior).
KONVERGENSI IFRS, KUALITAS AUDIT, DAN MANAJEMEN LABA Fitri Ramadhani; Theresia Woro Damayanti
Akutansi Bisnis & Manajemen ( ABM ) Vol 27 No 1 (2020): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (379.578 KB) | DOI: 10.35606/jabm.v27i1.549

Abstract

The purpose of this study is to analyzed how the IFRS convergence influence earnings management with audit quality as a moderating variable. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange in the period 2008-2018 obtained using the purposive sampling method. The results of the study using panel data analysis showed that IFRS convergence negatively and significantly affected earnings management.This shows that the convergence of IFRS has an impact on the decline in earnings management practices. However, this study failed to prove audit quality as a moderating variable.
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (225.159 KB)

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.
LOKASI USAHA DAN FASILITAS PELAYANAN SEBAGAI DETERMINAN KEPUTUSAN PEMBELIAN Suci Putri Lestari; Arga Sutrisna; Muhammad Mafazi
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 (347.235 KB) | DOI: 10.35606/jabm.v27i2.687

Abstract

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh lokasi bisnis dan fasilitas terhadap keputusan konsumen hotel. Penelitian ini melibatkan 100 responden sebagai sampel yang merupakan pengguna jasa hotel. Pengujian hipotesis menggunakan regresi berganda. Hasil penelitian menjelaskan bahwa akses dan visibilitas berkontribusi signifikan sebagai indikator lokasi bisnis yang strategis. Arsitektur penempatan fasilitas, interior, kelengkapan fasilitas dan sirkulasi udara merupakan indikator penting dari variabel fasilitas pelayanan. Hasil penelitian membuktikan bahwa lokasi usaha dan fasilitas berpengaruh signifikan terhadap keputusan pembelian
Pengembangan Metode Pembelajaran Kewirausahaan Berbasis Proyek Untuk Meningkatkan Karakter Wirausaha Mahasiswa di Politeknik Negeri Malang Ayu Sulasari
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 (239.703 KB)

Abstract

Attitude mentality potential of entrepreneurship, especially among students need to be developed, with the opportunities that exist and to be the strength to make the authorized capital development. Kalipatrick (1918) Developing an individual to be successful can be achieved by projects that can be done by learners. This study was conducted to obtain a model of entrepreneurial learning development based contextual business problems. It applying the proposed business significantly, this model is expected to be a form of community based education (foster active participation of students in education and training) that is capable of forming new entrepreneurs to reduce poverty, especially in ??Malang. The purpose of this research to determine the development of students entrepreneurial learning method through Project Based Learning approach. The observation is made the group, with each group consist of 5-6 students. The results from this study demonstrated the ability of students to solve problems. Through the development of project-based learning method is seen student interest the development of entrepreneurship shown in the character of students through research variables, that is: leadership / leadership skills were quite good; courage to take risk is still very low; a student perseverance who is well; students' ability to focus on the job they should be improved; and the level of discipline a student who has good enough.
Pengaruh Daya Tarik Wisata Terhadap Niat Berkunjung Ulang Melalui Kepuasan Wisatawan (Studi pada wisatawan “Kampung Warna Warni” di Kota Malang) Mega Mirasaputri Cahyanti
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 (359.635 KB) | DOI: 10.35606/jabm.v25i1.347

Abstract

This research has several objectives: (1) Knowing the influence of tourist attraction to the satisfaction of tourists,(2) Knowing the effect of tourist satisfaction on the intention of repeated visit, and (3) Knowing the direct influence of tourist attraction to the intention of the visit of tourists in Kampung Warna Warni Kota Malan. This research method using quantitative approach with descriptive analysis method, data collecting technique by spreading questionnaires to 100 respondents at tourist sites and hypothesis testing method using path analysis. The result shows that: (1) The tourist attraction has a significant effect on the satisfaction of the tourists (H1 accepted), (2) The satisfaction of tourists has a significant influence on the intention of the tourist visiting in Kampung Warna Warni Malang (H2 accepted), and (3) Tourist attraction has a significant direct effect on the intention of the visit of tourists in Kampung Warna Warni Malang (H3 accepted). And the results of testing Sobel show that the variable satisfaction of tourists mediate tourist attraction and intention to re-visit the Kampung Warna Warni Malang.
Penyusunan Anggaran Penjualan Keramik (Ceramic Tiles) pada Toko Aira Mandiri Group Kota Langsa menggunakan Metode Trend Moment Muhammad Fuad; Dina Novita
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 (272.678 KB)

Abstract

The development of Langsa City that followed the construction of various infrastructureincreasing the market demand for building materials, particularly ceramic tile products. As one of the stores that specialize in selling ceramic tiles in the city, Toko Aira Mandiri Group should be able to anticipate the situation through sales budgeting carefully and accurately. The use of trend moment method for predicting future sales volumes in preparing the sales budget is based on two main reasons. The results of this study showed that the implementation of trend moment method in arrangingsales budget helps Toko Aira Mandiri Group predicts future sales volume and therefore be able to plan the inventory level of ceramic tile products it offers in order to avoid losses due to shortage or surplus of inventory. The sales budget can also be used as a reference in formulating business strategies to see which market trend or seasonal conditions towards company’s ceramic tiles.
PENGARUH KUALITAS SISTEM INFORMASI MANAJEMEN TERHADAP EFEKTIVITAS PENGAMBILAN KEPUTUSAN DALAM BIDANG PERKREDITAN Eko Ganis Sukoharsono
Akutansi Bisnis & Manajemen ( ABM ) Vol 7 No 2 (2000): Oktober
Publisher : STIE Malangkucecwara

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Abstract

Sistem informasi manajemen merupakan penerapan sistem informasi di dalam organisasi untuk mendukung informasi-informasi yang dibutuhkan oleh semua tingkatan manajemen. Informasi diperlukan karena pemakai yang dalam hal ini adalah pengambil keputusan, dihadapi oleh situasi ketidakpastian atau dihadapi masalah. Informasi diharapkan dapat bermanfaat untuk mengurangi ketidakpastian pemakai dan merubah harapan si pemakai. Informasi itu sendiri adalah data atau fakta yang diolah dan disajikan dengan cara tertentu sehingga mempunyai makna atau bermanfaat bagi si pemakai. Dalam kaitannya dengan aktivitas bisnis, kebutuhan akan informasi yakni informasi manajemen mutlak diperlukan. Ini disebabkan informasi manajemen merupakan petunjuk yang dapat memberikan dukungan bagi manajemen untuk pengambilan suatu keputusan bisnis. Pengaruh kualitas sistem informasi manajemen terhadap efektivitas pengambilan keputusan dalam bidang perkreditan adalah signifikan. Ini didasarkan pada persamaan yaitu : Y = 11,2245 + 0,9541X + e, dan telah dilakukan pengujian signifikan yang menghasilkan perhitungan, dimana t hitung (4,513) lebih besar dari t tabel (2,0294), yang berarti kalau variabel kualitas sistem informasi manajemen sama dengan 62 satuan, maka variabel efektivitas pengambilan keputusan dalam bidang perkreditan sama dengan 70,3787 satuan.
Pengembangan Jurusan Zakat Dan Wakaf Pada UIN SMH Banten Nihayatul Masykuroh; Hadi Peristiwo; Asep Dadan Suganda
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 (372.626 KB) | DOI: 10.35606/jabm.v26i02.454

Abstract

This feasibility study aims to determine the extent of the community interest towards opening the Department of Zakat and Endowments Management at the Faculty of Islamic Economics and Business, UIN SMH Banten. The method of this research used descriptive qualitative by distributing questionnaires to the students of High School (SMA), Vocational School (SMK) and Islamic High School (MA) in Serang City. Furthermore, guided interviews were conducted for philanthropic institutions such as BAZNAS, Indonesian Endowments Agency (BWI), Dompet Dhu’afa, and LAZ Harfa. In addition, most respondents were very interested in continuing their studies to a higher level, both the respondents from the public school and private schools as many as 83.1%. Whereas the respondents' interest in continuing their studies in FEBI, UIN SMH Banten, when the Department of Zakat and Endowments Management has been opened, is 49.2%, with the most preferred area of ​​respondents when entering the Department of Zakat and Endowments Management was the management area, which is equal to 76.3%. Based on these data, it can be stated that the Department of Zakat and Endowments Management is feasible to be opened in FEBI, UIN SMH Banten.

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