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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 47 Documents
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Pengaruh Komunikasi Interpersonal Dan Komitmen Organisasi Terhadap Kinerja Karyawan : (Studi pada salah satu perusahaan flagship di Kota Bandung) Mutiara Octaviana; Soelaiman Sukmalana; Bulan Tati Fitria; Windi Matsuko Danasasmita
Acman: Accounting and Management Journal Vol. 1 No. 2 (2021): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.646 KB) | DOI: 10.55208/aj.v1i2.23

Abstract

The study of human resources within the organization focuses on individual performance to achieve optimal results. Therefore, it is necessary to have effective communication and employees committed to the tasks assigned by the organization. This research departs from the problems in the field, which indicate that there are inadequate employee performance results that thoughts to cause by interpersonal communication and employee commitment. This study aims to determine the effect of interpersonal communication and organizational commitment on employee performance. The research method is a survey of employees who work at one of the flagship companies in Bandung with a sample of 35 employees. The results showed a significant effect of interpersonal communication and organizational commitment on employee performance. The study results recommend that companies have more interpersonal communication and employee commitment to achieve optimal performance.
Pengaruh Sistem Informasi Akuntansi Penerimaan Kas Terhadap Pengendalian Intern Penerimaan Kas : (Studi pada salah satu perusahaan penginapan di Kabupaten Bandung Barat) Galih Muhamad; Djajun Juhara; Annita Jannah; Adam Ramdhani
Acman: Accounting and Management Journal Vol. 1 No. 2 (2021): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.902 KB) | DOI: 10.55208/aj.v1i2.24

Abstract

The role of accounting information systems and internal control in an organization is critical in presenting information related to business decisions. Therefore, the effectiveness of the accounting information system and internal control must facilitate the decision-making process by the management. This research departs from the problems that occur in the internal control of cash receipts which are thought to be caused by the ineffectiveness of the cash receipts accounting information system. This study aims to determine the effect of the cash receipts accounting information system on the internal control of cash receipts. The research method used is a survey method on 30 employees of a lodging service company. A simple regression analysis technique was used to answer the problem formulation. The results showed a significant effect of cash receipts accounting information systems on internal control of cash receipts. The study results recommend that the company further improve the accounting information system of cash receipts and internal control of cash receipts to achieve organizational goals.
Pengaruh Kualitas Pelayanan Dan Harga Terhadap Kepuasan Konsumen : (Studi pada salah satu perusahaan jasa transportasi di Kota Bandung) Aditia Aditia; Anton Tirta Komara; Nita Yura Roslina; Lungguh Jatmika
Acman: Accounting and Management Journal Vol. 1 No. 2 (2021): Acman: Accounting and Management Journal
Publisher : Center of Research, STIE Pasundan, Bandung, Indonesia.

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (31.172 KB) | DOI: 10.55208/aj.v1i2.25

Abstract

This study aims to determine service quality and price on customer satisfaction. The research method used is a survey method on 100 customers at one of the transportation service providers in the city of Bandung. The path analysis technique is used to answer the problem formulation. The results show that the service quality variable and the price variable have a significant effect either partially or simultaneously on customer satisfaction; however, there are still several factors that influence customer satisfaction outside of this study. The study results recommend that the company's management provide directives and strict rules to bus officers always to pay attention and make time-efficient, for example, the time of bus departure and bus arrival on the destination route so that there are no delays.
Pengaruh Kualitas Pelayanan Dan Citra Perusahaan Terhadap Kepuasan Konsumen: Studi pada perusahaan jasa pengiriman di Kota Bandung Tika Aswati; Anton Tirta Komara; Rd. Okky Satria; Nita Yura Roslina
Acman: Accounting and Management Journal Vol. 2 No. 1 (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.v2i1.26

Abstract

This study aims to determine the magnitude of the influence of service quality and corporate image on customer satisfaction at one of the delivery service companies in the city of Bandung. Respondents are customers who use delivery services as many as 90 customers. Researchers used path analysis techniques to determine the magnitude of the influence of service quality and corporate image on customer satisfaction. The calculation results show a significant effect of service quality and company image on customer satisfaction. Recommendations from the study results suggest that optimizing consumer satisfaction felt by consumers should make consumers loyal to shipping service products so that consumers are reluctant to switch to using other shipping service products. Furthermore, with service improvements that make consumers loyal, consumers will likely be willing to pay more for the services they feel.
Pengaruh Motivasi Kerja Dan Disiplin Kerja Terhadap Kinerja Karyawan : Studi pada salah satu perusahaan BUMN di Jawa Barat Chrisvan Caissar; Aan Hardiyana; Adhie Fasha Nurhadian; Kadir Kadir
Acman: Accounting and Management Journal Vol. 2 No. 1 (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.v2i1.27

Abstract

This study aims to determine the effect of work motivation and work discipline on employee performance. The object of research is one of the state-owned companies in West Java. The number of respondents in this study was 50 employees. The author uses path analysis techniques to analyze the effect of work motivation and work discipline on employee performance. The study results proved that there was a significant influence of work motivation and work discipline on employee performance. Therefore, to improve employee performance, companies should need to provide motivation to their employees and monitor the performance improvement of each employee so that if employee motivation and discipline are good, good performance will also create. For example, the company provides bonuses/incentives to employees who have worked well following company regulations. So that employees are motivated and disciplined, thus employees will continue to improve their performance.
Pengaruh Insentif Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM Masa Pandemi Covid-19 : Studi pada salah satu KPP di Kota Bandung Vega Yulistiani; Maulana Yusup; Robbi Saepul Rahman; S Mia Lasmaya
Acman: Accounting and Management Journal Vol. 2 No. 1 (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.v2i1.28

Abstract

This study aims to determine whether tax incentives affect MSME taxpayer compliance during the covid-19 pandemic and how much influence tax incentives have on MSME taxpayer compliance during the COVID-19 pandemic. This study uses quantitative research methods with a descriptive verification approach. The sample in this study is as many as 44 MSME taxpayers registered in one of the KPP cities of Bandung. Data collection techniques using a questionnaire that has tested for validity and reliability. The data analysis technique used to answer the hypothesis is simple linear regression. The results of data analysis are seen from the coefficient of determination to determine the amount of contribution given by tax incentives to MSME taxpayer compliance by 67%. Furthermore, the results of hypothesis testing can see that the t-count value is 9.259, and the t-table value is 2.018. hypothesis-testing means that the t-count value is greater than the t-table (9.259>2.018). Thus the result is that H0 is rejected and H1 is accepted. Therefore, tax incentives have a positive and significant effect on MSME taxpayer compliance during the COVID-19 pandemic.
Pengaruh Kualitas Pelayanan Dan Lokasi Terhadap Kepuasan Nasabah: Survey pada nasabah salah satu Bank Swasta di Kota Bandung Febtryanti Yanelka; Imam Heryanto; Ashila Dwiyanisa; Imelda Megawati
Acman: Accounting and Management Journal Vol. 2 No. 1 (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.v2i1.29

Abstract

Customer satisfaction is one of the critical aspects of achieving service goals in marketing. This study aims to determine service quality and location on customer satisfaction. Researchers surveyed one of the private banks in Bandung with several respondents as many as 100 customers. The researchers used path analysis techniques to determine the magnitude of the influence of service quality and location on customer satisfaction. The study results indicate that there is a significant effect of service quality and location on customer satisfaction. Furthermore, the study results indicate that to increase the satisfaction of existing customers; it should continue to be improved so that there is no decline by paying attention to service and other aspects such as location, so this can achieve.
Pengaruh Harga Dan Promosi Terhadap Kepuasan Pelanggan: Survey pada pelanggan perusahaan penyedia jasa Event Organizer di Kota Bandung Iman Rohiman; Farid Riadi; Ujang Wawan Sam Adinata; Asep Rochyadi Suherman
Acman: Accounting and Management Journal Vol. 2 No. 1 (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.v2i1.30

Abstract

This study aims to determine the effect of price and promotion on customer satisfaction. The research object is customers who use the company's services at one of the event organizer service providers in Bandung City, with 45 customers as respondents. The authors use descriptive analysis techniques and verification analysis to determine the magnitude of the influence of price and promotion on customer satisfaction. The study results indicate that there is a significant effect of price and promotion on customer satisfaction. Furthermore, the study results indicate that to increase customer satisfaction; the company should provide more detailed information to customers so that it is easy to understand. The company must also evaluate the existing bureaucracy to avoid confusing customers too much.
Pengaruh Motivasi Dan Kompetensi Terhadap Kinerja Pegawai: Survey pada salah satu instansi pemerintah di Kota Bandung Syyafiya Rheina Destiana; Nenny Rinawati; Retno Resawati; Windi Matsuko Danasasmita
Acman: Accounting and Management Journal Vol. 2 No. 1 (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.v2i1.31

Abstract

This study aims to determine the effect of motivation and competence on employee performance—the research conducted at one of the government agencies in the city of Bandung. The study used a survey approach to employees with 67 respondents. Researchers used descriptive analysis techniques and verification analysis. The study results indicate that there is a significant influence of motivation and competence on employee performance and the domain of influence is motivation. Furthermore, the study results indicate that to improve employee performance, agencies should give a sense of responsibility to their employees if they do not work carefully; if the employee's work is not done carefully, the agency can reprimand the employee firmly.
Pengaruh Effective Tax Rate, Bonus Mechanism, Debt To Equity Ratio, Dan Exchange Rate Terhadap Keputusan Transfer Pricing : Studi pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2011 - 2018 Dessy Rosmawati; Wajib Ginting
Acman: Accounting and Management Journal Vol. 2 No. 1 (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.v2i1.32

Abstract

The purpose of this study is to examine the Effective Tax Rate, Bonus Mechanism, Debt to Equity Ratio, and Exchange Rate on Transfer Pricing Decisions on 7 Consumer Goods Industrial Sector Companies listed on the Indonesia Stock Exchange for the period 2011-2018. The data used is secondary data. This research method is quantitative with a descriptive verification approach. The population of this research is the consumer goods industry sector as many as 42 companies. The number of samples in this study was seven companies determined using purposive sampling; data collection was carried out through documentation and literature study. This research was tested using model feasibility, overall model test, logistic regression analysis, coefficient of determination test, and hypothesis testing using a partial test (wald test) and simultaneous test (omnibus test). Based on the research results on the Wald test, it found that the Effective Tax Rate did not affect Transfer Pricing Decisions where the significance (sig.) of 0.236 was greater than 0.05. Bonus Mechanism has a significant positive effect on Transfer Pricing Decisions where the significance (sig.) of 0.045 is smaller than 0.05. Debt to Equity Ratio has no effect on Transfer Pricing Decisions where the significance (sig.) of 0.102 is more significant than 0.05. Exchange Rate has no effect on Transfer Pricing Decisions where the significance (sig.) of 0.796 is more significant than 0.05. Based on the research results on the omnibus test, it found that the Effective Tax Rate, Bonus Mechanism, Debt to Equity Ratio, and Exchange Rate simultaneously (together) affected Transfer Pricing Decisions where the chi-square value was 10.285 greater than the chi-square table. 9.48773 and a significance value of 0.036, which is smaller than 0.05. Based on the results of the coefficient of determination of 31.7%, it concluded that the Effective Tax Rate, Bonus Mechanism, Debt to Equity Ratio, and Exchange Rate on Transfer Pricing Decisions are 31.7%. While the remaining 68.3% were influenced by other factors outside this research, such as Tunneling Incentive, Company Size, and Foreign Ownership.

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