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Akuntansi Bisnis & Manajemen (ABM)

jabm
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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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ANALISIS VARIABEL KARAKTER PENGUSAHA YANG BERPENGARUH TERHADAP KINERJA USAHA INDUSTRI KECIL MAKANAN RINGAN DI KOTAMADYA MALANG Muniroh Muniroh
Akutansi Bisnis & Manajemen ( ABM ) Vol 10 No 1 (2003): April
Publisher : STIE Malangkucecwara

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One the one hand, the existence of small-scale industry in Indonesia is perceived as an unprofessional industry, managed by people with limited skills and implementing traditional technology. On the other, small-scale industry can be viewed as an activity capable of uplifting the economy of small people and having positive impact in the terms of the ease to penetrate. This condition is very strategic for the growth and equal distribution of economy in Indonesia, which has a big population with low average educational background. The contribution of this sector is still considered very insufficient for the rapid population growth. Therefore, professional small-scale industry is paramount. However, the constraints of insufficient human resources quality, slow market development, lack of capital, and limited technology and management are evident. This study is aimed at determining the variables influencing the caracter of manager, snack food processing industries in particular. The study results are expected to contribute information about dominant variables influencing the improvement of performance of small-scale industry bussinessmen. The study employed six independent variables, the age, marital status, number of dependents, experience, the entrepreneur mental attitude and employee turn over. On the other hand, the dependent variable was the contribution income used as a performance measurement variable. Number of samples was used 50 the entrepreneur of small-scale industry in Malang, and with non proportional stratified sampling. The results of the study indicate the following 1) Simultaneously, the six independent variables significantly influenced the company performance with the determination coefficient stood at 35,5 %, whereas partially, the four variables of age, experience and the entrepreneur mental attitude significantly influenced the company performance with a significance level of a = 10 %. 2) Age was the variable with dominant influence on the company performance.

MEMAKNAI KINERJA PENYULUH KELUARGA BERENCANA DI KABUPATEN PASURUAN Yuni Arfiani; Darti Djuharni; Hariyanto Hariyanto
Akutansi Bisnis & Manajemen ( ABM ) Vol 28 No 1 (2021): April
Publisher : STIE Malangkucecwara

sesuai dengan tujuan penelitian yaitu Memaknai Kinerja Penyuluh Keluarga Berencana (KB) di Kabupaten Pasuruan. Data dikumpulkan melalui wawancara mendalam, observasi, dan dokumentasi. Tahapan analisis yang dilakukan dalam penelitian ini adalah membuat transkrip wawancara ; menginventarisasi pernyataan-pernyataan yang unik ; mengelompokkan berdasarkan tema-tema tertentu, serta mereduksi data yang tidak relevan. Hasil penelitian menunjukkan bahwa Kinerja Penyuluh KB tampak dari adanya Kerja keras dan Kerja Pintar, komunikasi dan kordinasi yang baik, dan Kepuasan kerja yang dirasakan.

Pengaruh Pelatihan Kerja dan Insentif Terhadap Kepuasan Kerja dan Dampaknya Terhadap Komitmen (Studi pada Karyawan PT BRI (Persero) Tbk. Malang Martadinata) Helmy Adisaksana
Akutansi Bisnis & Manajemen ( ABM ) Vol 24 No 2 (2017): Oktober
Publisher : STIE Malangkucecwara

The aim of this research is to know the description about work training, incentive, work satisfaction, and organizational commitment variable and also to know the influence between those variables in PT. Bank Rakyat Indonesia (Persero) Tbk. in the Branch Office of Malang Martadinata. This research takes sample for 52 people/respondents, in which all of them are employee in BRI Bank. Data collection conducted by questionnaire that published to all employees. Research method that used in this research was quantitaive research with descriptive format that aims to describe the relationship or the influence of each variable in the research. To know the influence in this research, then the collected data would be analyzed by using path analysis. Research result shows that: (1) work training variable influenced significantly to the work satisfaction; (2) work training variable influenced significantly to the organizational commitment; (3) incentive variable influenced significantly to the work satisfaction; 4) incentive variable influenced significantly to the organizational commitment; (5) work satisfaction influenced significantly to the organizational commitment.

Pengaruh Gaya Kepemimpinan dan Motivasi Terhadap Peningkatan Kinerja Karyawan Bagian Distribusi Pada PT. Indomarco Adi Prima Cab. Ngadiluwih Rini Astuti
Akutansi Bisnis & Manajemen ( ABM ) Vol 25 No 2 (2018): Oktober
Publisher : STIE Malangkucecwara

The purpose of this research are: (1) To examine the extent to which influence Motivation (X2) on Employee Performance Distribution Department at PT. IndomarcoAdi Prima, Ngadiluwih; (2) To know the variables X (leadership style (X1), Motivation (X2)) which have the dominant influence on variable Y (Employee Performance) at PT. Indomarcoadi Prima Ngadiluwih. The sample in this research are all employees at PT Indomarco Adi Prima cabang Ngadiluwih because the number is relatively small (42 peoples). The influence of leadership style and motivation on employee performance at PT Indomarco Adi Prima Cab.Ngadiluwih (R) is 0843. It shows they have strong closeness, to the performance so that influenced by leadership style and motivation equal to 84,3% while the rest influenced by other factor.

Variabel Keragaman Produk dan Lokasi yang Mempengaruhi Keputusan Berbelanja Konsumen Teguh Widodo
Akutansi Bisnis & Manajemen ( ABM ) Vol 22 No 1 (2015): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (211.305 KB)

Lots of companies are trying to take advantage of business opportunities that exist with the right marketing strategy. Seeing the business world is increasingly rapidly followed by increasing competition in today's business makes the company had to rethink the company's marketing strategy is critical. This study aims to determine the effect of the diversity of products and location toward consumer shopping decisions. Data was collected by distributing questionnaires, a study conducted on 100 respondents in the sample of consumers who shop in Alfamidi Jl. Soekarno Hatta in Malang. The results showed that the diversity of products (X1) and location (X2) simultaneously significant effect on consumer decision variables shopping (Y). From R2 value indicates that consumers shopping for the decision variables (Y) is explained by diversity of products (X1) and location variable (X2), while the remaining explained by other variables beyond independent variables studied.

THE IMPACTS OF THE DEVELOPMENT OF ELECTRONIC PAYMENT SYSTEM ON SOME ASPECTS OF MONETARY POLICY Imama Zuchroh
Akutansi Bisnis & Manajemen ( ABM ) Vol 8 No 2 (2001): Oktober
Publisher : STIE Malangkucecwara

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Recently, a new payment instrument has emerged : the multipurpose card or ?electronic purse?. It is a plastic card which contains real purchasing power, for which the customer has paid in advance. Although development in the field of electronic payment systems were used in a great number of retail outlets, they would become a direct competitor not only to cashless payment instruments already in existence, but also to notes and coins issued by central banks and national authorities. Some development of electronic purses are : smart cards and stored value cards. One other forms of electronic payment system is ?home banking?, which based on personal computers and high capacity telecommunications, turn the home into a virtual bank branch. The main form of home banking is phone banking. This service allows a limited range of transactions to be carried out from home (or from any location with a suitable telephone). The last half session of the paper, explores some of the monetary policy issues that might be raised by electronic money : reserve requirements, definitions of money, seignorage, and the appropriate limitations on the types of institutions that could issue electronic value. Furthermore, there are some consequences to central banks concerning the use of electronic purse. Electronic payment system raise at least two kinds of problem : one relating to the soundness of the issuer, and the other relating to the soundness of the instrument. For monetary policy purposes, central banks need to control the amount of money which is available to non-bank economic accents as a means of payment. There are 3 implications for the conduct of monetary policy on using prepaid cards. First, the new form of money contained in multi-purpose prepaid cards will have to be included in narrow money aggregates since it will be close to a perfect substitute for notes and coins and for sight deposits. Second, the extent to which the velocity if prepaid card money will be identical to forms of money which already exist will have to be assed. Third, the decrease in notes and coins is likely to contract the size of central banks? balance sheets.

PERSEPSI WAJIB PAJAK TERHADAP CITRA PERPAJAKAN INDONESIA SETELAH FENOMENA KASUS KORUPSI PAJAK Dian Purnama Sari
Akutansi Bisnis & Manajemen ( ABM ) Vol 27 No 1 (2020): April
Publisher : STIE Malangkucecwara

This study aims to understand the perception of taxpayers after corruption cases involving tax officials in Indonesia. This research uses Mixed Method. Beginning with the PLS test which shows that perceptions of taxpayers have a negative effect on taxpayer obedience. Furthermore, phenomenology is used to further reveal taxpayer compliance. The result there are 3 understandings, namely (1) The image of Indonesian taxation has deteriorated, such as "has fallen on the stairs"; (2) The phenomenon of corruption cases by tax officials opens the eyes of taxpayers and impacts the behavior of taxpayers; and (3) Understanding that Tax, between the state and God. This study also shows that the perception of the Indonesian people about the world of taxation before the existence of corruption cases has been bad and after the emergence of corruption cases taxpayers are increasingly open to the world of Indonesian taxation. A bad perception does not necessarily make taxpayers disobedient , because taxpayers still have the desire to follow the orders of the State and God

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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (218.444 KB)

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.

ANALISIS PELAYANAN DAN HARGA TERHADAP KEPUASAN PELANGGAN PERUSAHAAN DAERAH AIR MINUM Erik Irawan Suganda
Akutansi Bisnis & Manajemen ( ABM ) Vol 28 No 1 (2021): April
Publisher : STIE Malangkucecwara

Tujuan penelitian ini adalah untuk mengetahui pelayanan dan harga serta dampaknya terhadap kepuasan pelanggan Perusahaan Daerah Air Minum (PDAM) Cabang Parung Panjang Kabupaten Bogor. Populasi penelitian adalah pelanggan pada instansi tersebut sejumlah 12.524 orang dengan jumlah sampel sebanyak 100 orang yang dihitung menggunakan rumus Slovin. Pengumpulan data variabel yang diteliti menggunakan kuesioner dengan skala rating. Teknik analisis data menggunakan statistik deskriptif inferensial. Hasil penelitian menunjukkan: (1) Terdapat pengaruh positif dan signifikan pelayanan terhadap kepuasan pelanggan, (2) Terdapat pengaruh positif dan signifikan harga terhadap kepuasan pelanggan, dan (3) Terdapat pengaruh positif dan signifikan pelayanan dan harga secara bersama-sama terhadap kepuasan pelanggan

Social Entrepreneur Sebagai Core Competence, Tinjauan dari Marketing Perspective Imama Zuchroh
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 (233.287 KB)

Long term purpose of this research is to widely spread the theme of Social Entrepreneur. The Social Entrepreneur Model is a unique concept as it combines two contrast concepts which are "Social" and "Entrepreneur". "Social" is inclined to social term with less profit oriented; whereas "Entrepreneur" has a tendency to a profit oriented condition. Specific purpose of this paper is to analyse the Core Competence of Pelangi Nusantara Community, viewed from Marketing Perspective. There are three basic variables of Core Competence: (1) It is a source of competitive advantage in that it makes a significant contribution to perceived customer benefit; (2) It has a potential breadth of applications to a wide variety of markets; and (3) It is difficult for competitors to imitate (Kotler, 2002). Qualitative Research was conducted. Very strong core competence from the three variables has been attained by Pelangi Nusantara Community, and this leads to toughen the Pelangi Nusantara Marketing Strategy.

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Home Page

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Editorial Team

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Contact Name Hanif Mauludin

Contact Email hanif@stie-mce.ac.id

Phone +6281259010669

Journal Mail Official hanif@stie-mce.ac.id

Editorial Address Jalan Terusan Candi Kalasan Blimbing Malang 65142.

Location Kota malang, Jawa timur INDONESIA

Abstract

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Contact Name
Hanif Mauludin

Contact Email
hanif@stie-mce.ac.id

Phone
+6281259010669

Journal Mail Official
hanif@stie-mce.ac.id

Editorial Address
Jalan Terusan Candi Kalasan Blimbing Malang 65142.

Location
Kota malang,

Jawa timur

INDONESIA