Akutansi Bisnis & Manajemen ( ABM )最新文献

{"title":"MEMAKNAI KINERJA PENYULUH KELUARGA BERENCANA DI KABUPATEN PASURUAN","authors":"Yuni Arfiani, Darti Djuharni, H. Hariyanto","doi":"10.35606/JABM.V28I1.811","DOIUrl":"https://doi.org/10.35606/JABM.V28I1.811","url":null,"abstract":"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. \u0000 ","PeriodicalId":182443,"journal":{"name":"Akutansi Bisnis & Manajemen ( ABM )","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124241512","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN VARIASI PERTUMBUHAN LABA ANTAR SEGMEN","authors":"W. Saputro, Adi Susanto, Lindrawati","doi":"10.35606/jabm.v27i2.685","DOIUrl":"https://doi.org/10.35606/jabm.v27i2.685","url":null,"abstract":"Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh proprietary cost, agency cost, financing incentives, dan pertumbuhan perusahaan terhadap pengungkapan variasi pertumbuhan laba antar segmen dengan variabel kontrol ukuran perusahaan pada perusahaan manufaktur. Desain penelitian adalah kuantitatif dengan hipotesis. Jenis data yang digunakan adalah data kuantitatif berupa laporan keuangan yang diperoleh dari website BEI. Objek penelitian adalah perusahaan manufaktur yang terdaftar di BEI. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan pertumbuhan perusahaan berpengaruh negatif terhadap pengungkapan variasi pertumbuhan laba antar segmen. Proprietary cost, agency cost dan financing incentives tidak berpengaruh terhadap pengungkapan variasi pertumbuhan laba antar segmen.","PeriodicalId":182443,"journal":{"name":"Akutansi Bisnis & Manajemen ( ABM )","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-10-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130829955","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Kinerja Keuangan Dan Penghematan Pajak Sebelum Dan Sesudah Revaluasi Aset","authors":"Agustina Felisia Willeam","doi":"10.35606/jabm.v26i02.457","DOIUrl":"https://doi.org/10.35606/jabm.v26i02.457","url":null,"abstract":"Revaluation of assets is considered capable of fulfilling relevant information to investors and can improve the company's financial performance. In addition to improving financial performance, there are other studies that mention the revaluation of fixed assets may cause tax savings. Researches mostly discusse the impact of revaluation of fixed assets related to financial performance using quantitative methods, while researches looking at taxation aspects are discussed with qualitative methods. Therefore the researcher will try to connect financial performance using variables in the form of debt to equity ratio, operational profit margin, total turnover assets, and return on assets and tax savings using effective tax rate before and after revaluing fixed assets. The variable was tested using a mean difference test-MANOVA method and the sample used was a public company that revalued its fixed assets in 2013 year. The results of the study did not prove that there were differences in financial performance and tax savings before and after the company revaluing fixed assets.  This has no effect because the company that revalues ​​fixed assets is merely to meet the target of the government or actually the impact of the tax changes does not have a significant influence because there may be other impacts such as new additional costs for example appraiser fees, increased depreciation costs, all of which may make the company’s profits declined and final tax must be paid by the company. Instead, the revaluation just increase the book value of fixed assets and not the fixed assets physically","PeriodicalId":182443,"journal":{"name":"Akutansi Bisnis & Manajemen ( ABM )","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123977372","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Budget Kas Dalam Meningkatkan Likuiditas dan Profitabilitas Perusahaan","authors":"Lydia Resti Elaksmi, Darti Djuharni","doi":"10.35606/jabm.v26i02.455","DOIUrl":"https://doi.org/10.35606/jabm.v26i02.455","url":null,"abstract":"The purpose of the study  to find out how the cash budget implementation at metal company UD Lancar Jaya, Tulungagung in increasing liquidity and profitability. The research method used is case study research. The researcher conducts financial ratio analysis consisting of analysis of liquidity and profitability through financial statements, namely the income statement and balance sheet for 2015-2017 and prepares financial report projections in 2018. The analysis shows that the company faces the problem that is  using inefficient funds","PeriodicalId":182443,"journal":{"name":"Akutansi Bisnis & Manajemen ( ABM )","volume":"261 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133877856","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Peran BUMDes Dalam Memanfaatkan Dana Desa Untuk Memajukan Kesejahteraan Masyarakat Desa Banyuanyar, Kecamatan Ampel, Kabupaten Boyolali","authors":"Yesaya Setia Nugroho Tjokro Rahardjo, Aprina Nugrahesthy Sulistya Hapsari","doi":"10.35606/jabm.v26i02.453","DOIUrl":"https://doi.org/10.35606/jabm.v26i02.453","url":null,"abstract":"The Indonesian government is currently carrying out overall development both in terms of infrastructure and economically for every corner of the region such as in rural areas. This is evidenced by the assistance in the form of village funds which are given annually by the government. Another proof of rural development is the four development programs launched by the Ministry of Village, Development of Disadvantaged Areas and Transmigration, one of them is the development of Village Enterprises (BUMDes). BUMDes are expected to be the main economic foundation for rural areas so that BUMDes can be a source of income for rural development. This study aims to provide information about the role of BUMDes in managing village funds to improve the prosperity of the Banyuanyar Village community, Ampel District, Boyolali Regency. This study uses a qualitative method by collecting data using analytical triangulation techniques. The results of the study show that BUMDes have performed their roles quite well in the welfare of society. The constraints of BUMDes in Banyuanyar Village refer more to the lack of human resources that can process the village's potential and are still skeptical of the village community about BUMDes itself.","PeriodicalId":182443,"journal":{"name":"Akutansi Bisnis & Manajemen ( ABM )","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117075422","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analisis Leader Member Exchange, Budaya Organisasi Dan Komitmen Organisasi Terhadap Kinerja Manajerial","authors":"Andi Asdani, Kuni Utami Handayawati","doi":"10.35606/jabm.v26i02.456","DOIUrl":"https://doi.org/10.35606/jabm.v26i02.456","url":null,"abstract":"Every organization (including those in tertiary institutions) who wish to persist in being a part of an increasingly competitive environment, must be supported by strong, powerful and high-performing human resources. This would include leaders who are able to direct their employees to achieve organizational goals. Therefore, management needs to pay great attention in realizing a strong organizational culture and applying the LMX theory in order to make the work atmosphere more pleasant and being able to use it as a \"tool\" in providing encouragement to employees in achieving an optimal performance. The purpose of this study was to determine the effect of leader member exchange (LMX) on organizational commitment,  the effect of leader member exchange (LMX) on managerial performance, the effect of organizational culture on organizational commitment, the effect of organizational culture on managerial performance and the effect of organizational commitment on managerial performance. The population used in this study were employees at the Managerial Level in Malang State Polytechnic which constitutes each heads of divisions including the head of department and the head of study program at Malang State Polytechnic. Data was collected through distributing questionnaires that have been tested for its validity and reliability. Furthermore, A thorough analysis was conducted using the path analysis model. From the results of this study it was concluded that the LMX variable had a significant effect on managerial employee performance. This would mean that better performing employees would lead to better application of LMX. It was also founded that organizational culture had a significant effect on performance meaning that the better the application of organizational culture, the better the managerial performance. Henceforth, it can be determined that there is a direct influence of Leader Member Exchange (LMX) and Organizational Culture on Managerial Performance and there is an indirect influence on Leader Member Exchange (LMX) and Organizational Culture on managerial performance through organizational commitment","PeriodicalId":182443,"journal":{"name":"Akutansi Bisnis & Manajemen ( ABM )","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131135330","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengembangan Jurusan Zakat Dan Wakaf Pada UIN SMH Banten","authors":"Nihayatul Masykuroh, Hadi Peristiwo, Asep Dadan Suganda","doi":"10.35606/jabm.v26i02.454","DOIUrl":"https://doi.org/10.35606/jabm.v26i02.454","url":null,"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.","PeriodicalId":182443,"journal":{"name":"Akutansi Bisnis & Manajemen ( ABM )","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132318069","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Return On Equity Terhadap Kinerja Perbankan Dan Nilai Emas Sebagai Variabel Moderasi","authors":"Edi Winarto, S. .","doi":"10.35606/jabm.v26i02.458","DOIUrl":"https://doi.org/10.35606/jabm.v26i02.458","url":null,"abstract":"This study purposes to determine the effect of Return on Equity on banking performance assessed by Tobin's Q through the value of gold, whether direct or indirect influence. This type of research is an explanatory research with a quantitative approach. The population used in this study were 40 banking sector companies listed on the Indonesia Stock Exchange from 2013 to 2018. The sampling technique used purposive sampling so that the chosen sample was 29. This study used descriptive statistical data analysis and part analysis. The results show that ROE is not a significant negative effect while Gold on Q is a significant negative effect, the indirect coefficient is 0.02139 and the Total Effect is -0.02261, it means that the actual relationship is an indirect relationship better affecting Tobin's Q (Banking Performance ) which also means that indirectly the gold value variable can drive influence on Company Performance.","PeriodicalId":182443,"journal":{"name":"Akutansi Bisnis & Manajemen ( ABM )","volume":"69 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126157729","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Kepemimpinan dan Motivasi Terhadap Kinerja Karyawan Studi Pada PT Swadaya Graha (Semen Indonesia Group) Gresik","authors":"Nur Mufarokhah","doi":"10.35606/JABM.V26I1.392","DOIUrl":"https://doi.org/10.35606/JABM.V26I1.392","url":null,"abstract":"Leadership and motivation are important factors in the organization. This is expected to improve employee performance in the company. The purpose of this research was to determine the effect of leadership and motivation on employee performance. The results of the research show that there is a positive influence between leadership and motivation on employee performance. Data collection methods used by distributing questionnaires with the population in this research were PT Swadaya Graha Gresik as many as 98 respondents.","PeriodicalId":182443,"journal":{"name":"Akutansi Bisnis & Manajemen ( ABM )","volume":"146 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123139858","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Pengaruh Kompensasi Terhadap Kinerja Karyawan Melalui Prestasi Kerja Karyawan pada PT. Nippon Paint Kediri","authors":"B. Saputra","doi":"10.35606/JABM.V26I1.390","DOIUrl":"https://doi.org/10.35606/JABM.V26I1.390","url":null,"abstract":"The objectives of this study are: 1). Knowing the effect of compensation on employee performance directly. 2). Knowing the effect of compensation on employee performance. 3). Knowing the effect of work performance on employee performance. 4). Knowing the effect of compensation on employee performance through work performance. The population is defined as \"the number of families that will be studied\", the population used by researchers in this study is the entire work of PT. Nippon Paint Kediri. This research sample was taken by using simple random sampling technique that is sampling technique from the population that was carried out randomly regardless of the strata that existed in the population. simple random sampling is a method of sampling where each element of the population has the same opportunity to be chosen as a member of the sample and the sample is taken using a number table/generator. The technique used is path analysis. Based on the results of the research and the discussion described, conclusions can be drawn as follows: 1). There is a significant direct effect between the variable compensation (X1) on employee performance (X2) of 0.410. 2). There is a significant direct effect between compensation (X1) on employee performance (Y) of 0.561. 3). There is a direct significant between employee work performance (X2) on employee performance (Y) of 0.358. 4). There is an indirect effect between compensation (X1) on employee performance (Y) through employee work performance (X2) of 0.708.","PeriodicalId":182443,"journal":{"name":"Akutansi Bisnis & Manajemen ( ABM )","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-02-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125409451","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}