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Iwan Sidharta
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Acman: Accounting and Management Journal
Published by Sekolah Tinggi Ilmu Ekonomi Pasundan Bandung
ISSN : -     EISSN : 27756866     DOI : https://doi.org/10.55208/aj
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Library & Information Science
Topic related to these field can be Accounting and Management, entrepreneurship, finance and financial services, human resource management, marketing, industrial relations, insurance, intellectual property management, international business, logistics, management information systems, management and communication, management and strategy, marketing, production, operations and manufacturing management, public and non-profit management, quality control, taxation management, technological change, and other related topics. Research articles, conceptual paper, case study, and all of the aspects are acceptable.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 15 Documents
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Search results for , issue "Vol. 2 No. 2 (2022): Acman: Accounting and Management Journal" : 15 Documents clear
Pengaruh Kompetensi dan Disiplin Kerja terhadap Kinerja Pegawai : Studi Kasus Pada Salah Satu Instansi di Kota Bandung Fitri Aryani; Aan Hardiyana; RD Okky Satria; Adhie Fasha Nurhadian
Acman: Accounting and Management Journal Vol. 2 No. 2 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i2.48

Abstract

Researchers researched to determine the effect of Competence and Work Discipline on the Performance of Regional Office Employees III of the Bandung City State Civil Service Agency. Furthermore, this research analyzes the factor that has the most dominant influence between Competency and Work Discipline on the Performance of Employees at the Regional Office III of the State Personnel Agency for the City of Bandung. Based on path analysis research, the competency and discipline variables on the performance of employees of the Regional Office of the Bandung City State Civil Service Agency are declared valid. Therefore, the conclusions and considerations related to the research results are paying attention to Competency and Work Discipline to Improve Employee Performance. The results of the study show that compensation (X1) has a significant effect on employee performance (Y). Likewise, Work Discipline (X2) significantly influences Employee Performance (Y). Competence (X1) and Work Discipline (X2) have a positive influence on Employee Performance (Y). Based on research results, companies need to improve programs such as training and seminars that support optimizing competence to increase employee performance. In addition, companies need to reinforce the applicable rules and sanctions so that work discipline is optimal. If the employee is disciplined, the employee's performance will increase. Based on the results of company research, it is better to improve employee performance, then competence and work discipline need to be optimized and improved.
Pengaruh Motivasi Dan Pengembangan Karir Terhadap Kinerja Karyawan: Studi Kasus Pada Salah Satu Perusahaan Layanan Keuangan Milik Negara Wilayah Bandung Martina Isnan; Soelaiman Sukmalana; Dhea Perdana Coenraad; Windi Matsuko Danasasmita
Acman: Accounting and Management Journal Vol. 2 No. 2 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i2.49

Abstract

Researchers researched to determine the effect of Motivation and Career Development on Employee Performance of a financial service company in the Bandung area. Moreover, this research analyzes the factor that has the most dominant influence between Motivation and Career Development on Employee Performance of a financial service company in the Bandung area; as many as 50 employees are the object of research using a questionnaire. Based on path analysis research, the variables of Motivation and Career Development on Employee Performance of a financial service company in the Bandung area are declared valid. Therefore, the conclusions and considerations related to the research results pay attention to Motivation and Career Development to Improve Employee Performance. The results of the study show that motivation (X1) has a significant effect on employee performance (Y). then Career Development (X2) significantly influences Employee Performance (Y). Therefore, motivation (X1) and Career Development (X2) have a significant effect on Employee Performance (Y). In increasing employee motivation, companies should pay more attention to employee needs and career development because it impacts employee morale by improving the policy system and paying attention to cost-effectiveness. Furthermore, when employees experience career development, it certainly makes them feel they have adequate abilities to complete their work tasks in the company. These factors affect employee motivation to be more advanced and can help improve employee performance even better.
Pengaruh Kepemimpinan Dan Motivasi Ekstrinsik Terhadap Kinerja Karyawan: Studi Kasus Pada Salah Satu Restoran Di Bandung Pri Widiastuti; Kadir Kadir; Bulan Tati Fitria; Retno Resawati
Acman: Accounting and Management Journal Vol. 2 No. 2 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i2.50

Abstract

Researchers researched to know the effect of leadership and extrinsic motivation on employee performance at a restaurant in Bandung. Moreover, this research analyzes the factors that have the most dominant influence between leadership and extrinsic motivation on employee performance at a restaurant in Bandung, which are the object of research of as many as 46 employees using a questionnaire. Based on research using path analysis, the variables of leadership and extrinsic motivation on employee performance at a restaurant in Bandung are declared valid. Therefore, the conclusions and considerations related to the research results are paying attention to leadership and extrinsic motivation to improve employee performance. The results of the study show that leadership (X1) has a significant influence on employee performance (Y). then Extrinsic Motivation (X2) significantly influences Employee Performance (Y). Therefore, leadership (X1) and Extrinsic Motivation (X2) have a significant influence on Employee Performance (Y). To create a high leadership influence on employee performance, companies should pay more attention to the dimensions of the leadership variable so that employees are motivated and feel responsible and play an important role so that they can improve performance in quality and quantity. Furthermore, in connection with the strong influence of extrinsic motivation on employee performance, it is necessary to increase and improve the factors that make employee morale improving performance increase, for example, the salary factor for employees so that employees feel they have to increase the quality and quantity of their work in return for the rights they have. Get. To create a powerful influence of leadership and extrinsic motivation on employee performance at a restaurant in Bandung, researchers suggest that the company can provide all the things that can influence the variables of leadership and extrinsic motivation to provide enthusiasm, self-awareness, strong desire, and a sense of retribution for providing the best performance for the company so that it does not decrease, on the contrary, it increases every year.
Pengaruh Debt to Equity Ratio Dan Return On Assets Ratio Terhadap Audit Delay: Studi Kasus Pada Perusahaan Sektor Barang Konsumen Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2021 Delviana Maiherawati; Robbi Saepul Rahman; Indah Damayanti; Adam Ramdani
Acman: Accounting and Management Journal Vol. 2 No. 2 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i2.51

Abstract

Researchers conducted research intending to know the effect of the Debt to Equity Ratio and Return on Asset Ratio on Audit Delay in consumer goods sector companies listed on the Indonesia Stock Exchange in 2016-2021. Moreover, this research analyzes the factor that has the most dominant influence between the Debt to Equity Ratio and Return Asset Ratio to Audit Delay in consumer goods sector companies listed on the Indonesia Stock Exchange in 2016-2021. The objects of research are as many as nine companies as gross as consumers listed on the Indonesia Stock Exchange. Based on research using multiple linear analyses shows that if the Debt to Equity Ratio and Return on Assets ratio increase, audit delay will increase. Every decrease in the Debt to Equity Ratio of 1% will increase audit delay. Likewise, every decrease in the Return on Assets Ratio of 1% will increase audit delay. To increase Debt to Equity, the company should pay attention to matters relating to the Debt to Equity Ratio, such as debt and equity in the company concerned. To minimize audit delay, the auditor should pay more attention to matters related to Return on Assets such as profits and assets in the company concerned. To minimize audit delay, the auditor should pay more attention to related matters that can affect the results of the company's financial ratios, especially the Debt to Equity Ratio and the Return on Assets ratio.
The Influence of Taxpayer Knowledge and Taxpayer's Awareness On Land and Building Taxpayer Compliance: Study in One of the District in Bandung District Wajib Ginting
Acman: Accounting and Management Journal Vol. 2 No. 2 (2022): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55208/aj.v2i2.52

Abstract

This study investigates the effect of taxpayer knowledge and taxpayer awareness on taxpayer compliance with Land and Building Tax. The research method uses a survey approach to taxpayers in one of the sub-districts in Bandung Regency. The number of respondents who are willing to fill out the questionnaire is 100 taxpayers. The results of the study indicate that there is an influence of taxpayer knowledge and taxpayer awareness on taxpayer compliance with Land and Building Tax. The results of the study recommend that the government provide socialization regarding the important role of land and building tax in order to increase taxpayer compliance in paying land and building tax.

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