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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 Sistem Informasi Pembelian Tunai Terhadap Pengendalian Internal Pembelian Barang: Studi pada salah satu Yayasan Pendidikan di Kota Bandung Erick Erick; Indah Damayanti; Roro Endah Kumalasari; Annita Jannah
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.v2i1.33

Abstract

This article aims to determine the magnitude of the influence of cash purchase information systems on internal control of purchasing goods at one of the educational foundations in the city of Bandung. Respondents are employees directly related to the purchase of goods as many as 35 employees. The researcher uses the correlation coefficient analysis technique, simple regression, and the coefficient of determination to determine the magnitude of the influence of the cash purchase information system on the internal control of purchasing goods. The calculation results show a significant effect of cash purchase information systems on internal control of purchasing goods. Recommendations from the research suggest improving the control environment, controlling activities, understanding risks, informing and communicating well from each individual or organization, and carrying out effective monitoring. In addition, improving the management system on purchase documents and others to be sustainable properly, such as archiving proof of purchase in physical form or stored in computer-based information technology.
Pengaruh Sistem Persediaan Barang terhadap Pengendalian Internal Persediaan Barang: Studi pada salah satu instansi pemerintah daerah di Kabupaten Bandung Dudi Mustofa; Boy Suzanto; Haris Nurdiansyah; Jimmy Rusjiana
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.v2i1.34

Abstract

This study aimed to investigate the effect of the inventory system on internal control. The study used a descriptive and verification approach that was carried out employing a survey of employees at one of the local government agencies in Bandung Regency with 35 respondents. The study results show a robust correlation coefficient between the inventory system and the internal control of the inventory, which is indicated by the coefficient of determination, and the rest is influenced by other factors not examined by the authors in this study. Based on the study results, it is better if there are changes in the inventory system; socialization and evaluation are carried out by communicating systematically to employees so that employees can quickly adapt and understand well. Furthermore, agencies need to hold special training for all employees related to supplies so that productive human resources can be created and optimized for better agencies going forward.
Penerapan Dan Tantangan Produk Tabungan Haji IB Makbul Pada Masa Pandemi Covid-19 di PT. Bank Sumut Unit Usaha Syariah Raihanati Aulia; Mustapa Khamal Rokan
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.v2i2.35

Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana penerapan dan tantangan produk tabungan haji ib makbul pada masa pandemic covid-19 di PT. Bank Sumut Unit Usaha Syariah. Jenis penelitian ini adalah penelitian kualitatif dengan berdasarkan pendekatan deskriptif. Teknik dalam pengumpulan data berdasarkan observasi, wawancara serta dokumentasi. Hasil analisis menunjukkan bahwa tabungan haji iB Makbul Bank Sumut Syariah yang berprinsip pada akad wadiah yad adhdhamanah sudah sesuai dengan fatwa DSN.
Pengaruh Penerapan SIMDA Keuangan Terhadap Kualitas Laporan Keuangan: Studi Kasus Pada Rumah Sakit Khusus Gigi Dan Mulut Kota Bandung Dedi Karmana; Sakti Muda Nasution; Mira Ismirani Fudsy; Budi Lesmana
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.v2i2.38

Abstract

The purpose of this research are to know the application of SIMDA Finance at the Rumah Sakit Khusus Gigi dan Mulut in Bandung city, the results of the SIMDA Financial report and how the influence of the application of SIMDA Finance to the Quality of Financial Reports at the Rumah Sakit Khusus Gigi dan Mulut in Bandung city. The research method used is descriptive quantitative method. Data obtained from questionnaires distributed and then processed through SPSS 25 to be tested and then presented the results of the output. After analyzing and discussing, the authors conclude that the implementation of SIMDA Finance at RSKGM is good even though there are still obstacles. The output of SIMDA Finance is complete and of high quality which contains relevant, reliable, comparable and understandable information in accordance with PP. 71 of 2010 concerning Government Accounting Standards. SIMDA Finance has a positive and significant effect on the Quality of Financial Reports at the Rumah Sakit Khusus Gigi dan Mulut in Bandung City and the magnitude of the influence of SIMDA Finance on the Quality of Financial Reports is 58.3% and the remaining 41.7% is influenced by other variables outside of this study.
Analisis Kualitas, Desain, Dan Harga Terhadap Keputusan Pembelian Sepatu Olahraga Produk NIKE Melalui Gaya Hidup Sebagai Variabel Intervening Di Kabupaten Sidoarjo Muhammad Rifqi Achmadi; Supardi Supardi; Sriyono Sriyono; Wisnu Panggah Setiyono
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.v2i2.39

Abstract

The purpose of this study is to conduct a Quality, Design and Price Analysis of the Purchasing Decision of Nike Sports Shoes Through Lifestyle as an Intervening Variable in Sidoarjo Regency. The research on Quality, Design and Price Analysis of the Decision to Purchase Nike Sports Shoes Products Through Lifestyle as an Intervening Variable in Sidoarjo Regency is to use quantitative methods in the form of surveys assisted by questionnaires and by using secondary data to become comparative materials. The sample used was 200 people who were determined by the purposive sample method in this case were users of Nike sports shoes with varying age ranges ranging from less than 20 years of age to 40 years. The analytical tools used are multiple linear regression test analysis, coefficient of determination (R2), correlation coefficient, and t test using the SPSS version 24 program. The result of this study is that product quality has a significant effect on purchasing decisions. Product design has a significant effect on sales decisions. The price of the product has an insignificant effect on sales decisions. Product quality through lifestyle does not have a significant effect on purchasing decisions. Product design through lifestyle has no significant effect on purchasing decisions. The price of products through lifestyle has a significant effect on purchasing decisions.
Sistem Informasi Anggaran Biaya Pemeliharaan, Kerusakan Dan Konstruksi Pada Bagian Administrasi Oji Tiongkos Maruli Chrismas; Asep Ririh Riswaya; Fikri Irawan Abdurahman
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.v2i2.41

Abstract

Maintenance and Construction of West Bandung Witel is one of the work units of PT. Telkom Akses Jawa Barat, whose job is to build and maintain the broadband network owned by PT. Telkom Indonesia which is located in Dayeuh Kolot, Bandung City. In improving performance and activities within the Construction and Maintenance Unit environment, a system or application is needed that can facilitate work data collection. So that the work carried out by the unit can be recorded properly and on time according to the targets set by the company. Based on these problems, with this practical work a web-based system or application is built that can help with existing problems. Making this information system is done by way of data collection, analysis, design, implementation up to testing the information system. The end result of this research is a Maintenance and Construction Administration Information System that can be used to facilitate staff or employees in processing work data. Keywords : Administrative Information Systems, web, PHP, Laravel Framework
Perancangan Sistem Informasi Pengadaan Suku Cadang Kereta Api Berbasis Web Muhammad Ajid Duhari; Heri Wahyudi; Eko Arief Nugroho
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.v2i2.42

Abstract

Kereta Api Indonesia DAOP (Operation Area) II Bandung is one of the operating areas of Indonesian railways, under the environment of PT Kereta Api Indonesia (Persero) which is under the Board of Directors of PT Kereta Api Indonesia led by a Head of Operations Area (Kadaop) who is under and is responsible to the Board of Directors of PT Kereta Api Indonesia. Operational Area II Bandung has three major stations, including Bandung station, Kiaracondong station, and Tasikmalaya station, while the middle class train stations include Padalarang station, Cipeundeuy station, Ciamis station, and Banjar station. The train warehouse is located at Bandung station, while the locomotive depot is not far from Bandung station. In presenting logistics information, it is still not optimal because it still uses manual methods so that in terms of time it is not effective and efficient. To solve this problem, a Web-based monitoring information system was created. The theoretical basis refers to the definition of Information Systems, Scout Movement and web builder applications including Web Browsers, Web Servers and Web editors.With the existence of an information system that supports it is expected that the processing of spare parts data and other reports can be more effective, efficient and timely.Hopefully the system created can be used as the beginning of developing a better system and can help with logistics work, so that the author hopes that employees are open to information systems that can make their work easier which may change in the future.  Keywords : System, information, deposit, daily, web, responsive web
Pengaruh Profitabilitas Dan Kebijakan Deviden Terhadap Nilai Suatu Perusahaan Yang Bergerak Di Bidang Farmasi Periode 2012 S.D 2019 Roshy Hilda Kusmawati; Nita Yura Roslina; Roro Endah Kumalasari; Sana Sholihah
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.v2i2.43

Abstract

This study aims to determine and analyze the effect of profitability and dividend policy on company value in the manufacturing sector listed on the Indonesia Stock Exchange. The independent variable X1 in this study is profitability proxied by Return On Equity (ROE). The independent variable X2 is the dividend policy proxied by the Dividend Payout Ratio (DPR). Moreover, the dependent variable Y is company value proxied by Price to Book Value (PBV). in pharmaceutical companies in the 2012-2019 period. The sample was selected using the time series method with 32 financial reports from 2012 to 2019. The data testing technique uses multiple linear regression with a significant alpha level of 5%. The results of the study Y = 248.903 + 164.246 (ROE) – 9.111 (DPR) + ɛ. This study proves that profitability has a significant positive effect on firm value, while dividend policy significantly negatively affects firm value. Therefore, simultaneously profitability and dividend policy affect firm value.
Pengaruh Self-Assessment System Terhadap Penerimaan Pajak Penghasilan Pasal 25 Wajib Pajak Orang Pribadi Pada Salah Satu Kantor Pelayanan Pajak Di Kota Bandung Rina Eytha Farida; Anton Tirta Komara; Jimmy Rusjiana; Lungguh Jatmika
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.v2i2.44

Abstract

The purpose of this study was to determine and test the relationship and extent of the influence of the Self Assessment System variable on Income Tax Article 25 Receipts of Individuals in one of the Primary Tax Service Offices in Bandung.The research method used is descriptive and verification research methods. Where research aims to analyze data by describing or describing the data that collect as it is without intending to make conclusions that apply to the public. The second method is the verification method, where research is used to test the truth of a hypothesis which is carried out through data collection in the field. In an effort to obtain data and information that will support this research, namely by collecting secondary data.Based on the research results, the correlation coefficient is 0.757 or 75.7%, meaning that there is a strong relationship between the variable (X) Self Assessment System and variable (Y) Income Tax Article 25 income for individuals. The results of the study show the results of a simple linear regression, namely the equation Y = 18.324 + 0.423x, this shows that the Self Assessment System has a positive effect on income tax article 25 for individuals. The results of the calculation of the significant test (t test) with a significant level of 0.05 obtained tcount greater than ttable (5.436 > 1.717), this means that H0 is rejected and Ha is accepted. Thus proving that there is a significant influence between the Self Assessment System on the receipt of Income Tax Article 25 for individuals. The magnitude of the influence of the Self Assessment System on the receipt of Income Tax Article 25 for individuals is shown from the calculation of the coefficient of determination which is 57.3%, while the remaining 42.7% is the influence of other factors or variables not examined by the author.
Pengaruh Penerapan E-System Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Salah Satu Kantor Pelayanan Pajak Pratama Di Kota Bandung Nia Kurniawati; Djajun Juhara; Vicky Achmad Zulfikar; R. Deni Purana
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.v2i2.45

Abstract

This study aims to determine the effect of the application of the E-Taxation System on the Compliance of Individual Taxpayers at KPP Pratama Bandung Cicadas. The research method used is a descriptive analysis method, while the data collection technique is by distributing questionnaires to 40 respondents (Individual Taxpayers) at the Bandung Cicadas Pratama Tax Service Office. The data analysis technique used is the person product-moment correlation coefficient analysis technique, simple linear regression analysis, and the coefficient of the determination analysis technique, with his assistance using the help of excel and software SPSS 26 for windows. In the results of the regression research, there is a significant and positive effect between tax collection actions and individual taxpayer compliance. These results are calculations from the regression analysis obtained from Y = 8.74+ 0,803 X, which shows a constant value of 8,749; this shows that if the application of the E-Taxation System is zero, then the level of compliance with individual taxpayers is 8,749 while the predictive value is 0.803. shows that for each additional unit for the Implementation of the Tax E-System, the individual taxpayer compliance will increase by 0.803 and fall into the "Probably" category. That is, there is a robust relationship between the implementation of the Tax E-System with individual taxpayer compliance, with a determination coefficient of 66.3%. The application of the E-Taxation System affects individual taxpayer compliance by 66.3%, while the remaining 33.7% is the influence of other factors not examined in this study.

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