Accounting and Management Journal
ISSN : 25799609     EISSN : 24799614
Accounting and Management Journal is a scientific peer-reviewed journal published by Faculty of Economics and Business, Universitas Nahdlatul Ulama Surabaya, Indonesia. Since Established in 2017, AMJ is intended Provide a medium for dissemination of original and quality research on various topic in Accounting and management. The Journal calls for articles reporting the research result on accounting and management to be published two times a year (July and December).
Articles 23 Documents
PREDIKSI FINANCIAL DISTRESS PADA SEKTOR PERTAMBANGAN

Handayani, Anita

JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 2 (2018): December
Publisher : UNUSA Press

Show Abstract | Original Source | Check in Google Scholar | Full PDF (112.087 KB) | DOI: 10.33086/amj.v2i2.891

Abstract

Financial distress shows the condition of the company unable to fulfill its smooth obligations. Financial difficulties if not handled properly will bring the company into bankruptcy. Bankruptcy predictions can use the Altman, Springate, Grover, Zmijewski methods. The results showed that the accuracy of the Springate model predicts financial distress by 73% compared to other models. And sequentially followed by Altman’s model of 54%, and the grover model of 35% and the last is the zmijewski model of 22%.

ANALISIS PENILAIAN TINGKAT KESEHATAN BANK DENGAN MENGGUNAKAN METODE RGEC (RISK PROFILE, GOOD CORPORATE GOVERNANCE, EARNINGS, AND CAPITAL) PADA BANK UMUM SYARIAH DI INDONESIA PERIODE 2014–2016

Rodiyah, Siti

JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 2 (2018): December
Publisher : UNUSA Press

Show Abstract | Original Source | Check in Google Scholar | Full PDF (190.366 KB) | DOI: 10.33086/amj.v2i2.890

Abstract

This study aims to determine how the health of Sharia Commercial Banks using RGEC method. Data analysis technique used in this research is RGEC method and financial statement analysis. The type of qualitative descriptive research with quantitative data. The assessment factors on RGEC method are: risk profile using measurement indicators on credit risk factor (NPF) and liquidity risk (FDR), good corporate governance using data that has been processed and obtained from each sharia bank (self-assessment result), earnings using measurement indicators on ROA, NIM, ROE, and BOPO, capital using measurement indicators on CAR. The results of this study indicate that banks that have healthy health status in 2014 to 2016 are BCA Syariah and BNI Syariah. While banks that are in fairly healthy condition consistently period 2014 until 2016 is Bank Muamalat and Bank Victoria Sharia. While other banks the level of health is quite volatile ie in a healthy and quite healthy.

DAMPAK MEA TERHADAP INVESTASI, EKSPOR-IMPOR DAN PENGGUNAAN TENAGA KERJA INDONESIA

Khasanah, Nur, Astuti, Prihartini Budi, Kristanti, Ika Neni

JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 2 (2018): December
Publisher : UNUSA Press

Show Abstract | Original Source | Check in Google Scholar | Full PDF (101.682 KB) | DOI: 10.33086/amj.v2i2.888

Abstract

This research attempts to analyze the effects of the economic integration of the ASEAN Economic Community (AEC) which was implemented since 2015. The impact analyzed is focused on investments made in Indonesia, both investments made by foreign investors and domestic investors. Another thing that was also highlighted in this study was the flow of exports and imports. This was also investigated because one of the policies contained in the agreement of the ASEAN economic community was the elimination of international trade barriers. In addition to the two things above, researchers also analyzed the influence of the ASEAN economic community on the use oflabor in Indonesia. The data analyzed in this study are secondary data obtained from the relevant agencies. The method used in this study is a different sample pair test. This method is used because the research conducted is comparing the conditions of investment, export-import and use of labor in Indonesia before and after the economic integration of the ASEAN Economic Community. At the end of this study, researchers will provide recommendations to the government regarding what should be done by the government to optimize investment activities, exports and use of local labor in Indonesia.

IMPLEMENTASI METODE QUALITY FUNCTION DEPLOYMENT DAN METODE SERVQUAL DIMENSI KEPARIWISATAAN GUNA PERBAIKAN KUALITAS PARIWISATA PANTAI KEBUMEN (Studi Kasus pada Pantai Logending, Pantai Manganti, Pantai Suwuk, Pantai Petahanan, dan Pantai Brencong)

Trifiyanto, Kabul, Susilowati, Ika

JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 2 (2018): December
Publisher : UNUSA Press

Show Abstract | Original Source | Check in Google Scholar | Full PDF (119.721 KB) | DOI: 10.33086/amj.v2i2.881

Abstract

Kebumen tourism is dominated by south coast destination objects with combat routes ranging from half to two hours drive from the city center. Since 2015 tourist visits  have increased, but on average only 14%. This is not comparable with the budget issued by the government to date which focuses on tourism infrastructure and the opening of new objects, especially coastal areas. According to preliminary studies the cause is because of visitor dissatisfaction with the quality of services provided, especially coastal tourism. So as to provide recommendations for improvements in tourism services in this study, the quality function deployment (QFD) method is based on servqual evaluation specifically for tourism dimensions. There are 43 variables used to define the quality of service dimensions of tourism for visitors. By using additional kano models, 12 critical variables were obtained. Then the critical variable produces 16 technical responses through the house of quality method for later as a recommendation for improvement. With the priority of repairs are; making tourist management SOPs, adding cleaners, and adding a viewing post/spot

ANALISIS DAMPAK UKURAN PERUSAHAAN, OPINI AUDIT, DAN REPUTASI KAP TERHADAP AUDIT DELAY PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BEI PERIODE 2010–2016

Irmalia, Yusi Nur, Khusnah, Hidayatul, Wahyuningtyas, Endah Tri

JURNAL AKUNTANSI DAN MANAJEMEN Vol 2 No 2 (2018): December
Publisher : UNUSA Press

Show Abstract | Original Source | Check in Google Scholar | Full PDF (98.128 KB) | DOI: 10.33086/amj.v2i2.884

Abstract

The purpose of this study was to analyze the firm size, audit opinion, and reputation of public accountant on audit delay. The data used in this research was secondary data, taken from the annual report 2010 to 2016 of mining companies listed at the Indonesia Stock Exchange. The samples consist of 133 firms from 2010 through 2016 and still listed. The analysis tools to test hypothesis are logistic regression analysis by using SPSS 20 with the degree of significance at 0.05. The empirical result of the study show that the firm size, audit opinion, and reputation of public accountant simultaneously have a positive influence on audit delay. The firm size has no positive effect on audit delay. While audit opinion, and reputation of public accountant have a positive influence on audit delay

ANALISIS TINGKAT KEPUASAN PELANGGAN TERHADAP PELAYANAN PT PELNI (PERSERO)

Rohman, Arif Fatkur, Syairudin, Bambang, Angreni, Endah

JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 2 (2018): Maret
Publisher : UNUSA Press

Show Abstract | Original Source | Check in Google Scholar | Full PDF (284.242 KB) | DOI: 10.33086/amj.v1i2.81

Abstract

Development and competition business of transporting had been restrictive. Each operators race competition do innovation, efficiency, and continuous improvement. The customers of PT Pelni from year to year continues to decrease. Although actually PT Pelni also improve themselves, repair service and innovation, but still be unable to improve the number of passengers. This study attempts to know the level customer satisfaction PT Pelni to make known well and innovation that has done is in line with hope customers. The measurement of the customer satisfaction PT Pelni done with the approach servqual method. Aspects which are under consideration includes 5 dimensions main namely tangibles, reliability, responsiveness, assurance, and empathy which divided in 29 indicators variable. This research using respondents as the sample. Data analysis used the analysis method servqual and cartesious diagrams. The research results show that there are inconquirity between hope customers by the fact experienced. The largest is in dimension tangible, with the gap an average of -1,3.While gap smallest there are in dimension responsiveness -0,42. Analysis by diagram cartecious show you some attribute in the main priority improvement: furnishings that high quality (2), facilities shopping centers on a vessel (4), the availability of a bed with the corresponding numbers of a ticket (6), size cabin large (7), and the condition a clean room (8). All those attributes including in dimension of tangible.

PENGARUH SISTEM PENGUKURAN KINERJA KOMPREHENSIF DAN PEMBERDAYAAN PSIKOLOGIS TERHADAP KOMITMEN ORGANISASI

Khusnah, Hidayatul, Putra, Riyan Sisiawan

JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 2 (2018): Maret
Publisher : UNUSA Press

Show Abstract | Original Source | Check in Google Scholar | Full PDF (122.363 KB) | DOI: 10.33086/amj.v1i2.80

Abstract

A comprehensive performance measurement system is part of the management control function. Overall activities undertaken by employees in strategic planning, budgeting, implementation, and performance evaluation are influenced by the management. This study aims to examine the effect of a comprehensive performance measurement system on psychological empowerment and organizational commitment, as well as the effect of psychological empowerment on organizational commitment at Unusa. Hypothesis testing in this study using Structural Equation Modeling - Partial Least Square (SEM-PLS) with WarpPLS 3.0 software. The results of this study indicate that a comprehensive performance measurement system positively affects the psychological empowerment and organizational commitment. The latest findings of psychological empowerment have a positive effect on organizational commitment.

IDENTIFIKASI KEBUTUHAN SISTEM MONITORING DAN PENGENDALIAN MULTI-PROYEK KONSTRUKSI DENGAN METODE HOUSE OF QUALITY Studi Kasus: Dinas Pekerjaan Umum Kabupaten Gresik

Siswanto, Agus, Baihaqi, Imam

JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 2 (2018): Maret
Publisher : UNUSA Press

Show Abstract | Original Source | Check in Google Scholar | Full PDF (886.577 KB) | DOI: 10.33086/amj.v1i2.79

Abstract

Every year, the committing officer, then called as PPK, as the manager of the owner construction project in the local government and its team often handles more than 50 (fifty) construction projects termed “multi construction projects”. This study aims to identify the design needs of monitoring and controlling multi-construction projects system in the local government in order to be developed as a reference needs of monitoring and controlling system software. This study began by identifying the needs of PPK and stakeholders through interviews related to the system software that will be developed. The interview results were then grouped and described as “customer requirement attributes” and then made the “importance” level values of those attributes as a questionnaire. The quality result concluded that all customer requirements attributes were considered important with the total score range at 123–171 from the “importance” standard score is 105. Then a functional requirement was made for each customer requirement and analyzed using a method adopted from house of quality (HoQ) with final results are; the highest percentage from 36 (thirty six) of the relative importance weight from functional requirements is 6.42 percent and the lowest is 1.24 percent with 5 (five) highest sequences are 4.78 percent-6.42 percent.

PENGGUNAAN METODE HOUSE OF RISK UNTUK ANALISIS FAKTOR KETERLAMBATAN DAN PENYUSUNAN STRATEGI PENANGANAN: STUDI KASUS PEMBANGUNAN MALL

Saputra, Ramdhan Yundra, Baihaqi, Imam

JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 2 (2018): Maret
Publisher : UNUSA Press

Show Abstract | Original Source | Check in Google Scholar | Full PDF (205.856 KB) | DOI: 10.33086/amj.v1i2.78

Abstract

In the work plan there are often operational problems that hinder the completion of a project such as lack of resources, improper resource allocation, delays in project implementation and other issues beyond the schedule in the work plan. The same happened to the mall development project experiencing operational problems. Project delays may come from service providers as well as from users of services or other parties. Therefore this thesis aims to analyze the factors causing the delay in completion of the mall development project. The method used in analyzing the problem in this project is house of delay which serves to analyze data of cause of delay. From the result of 5 delay events, 13 delay agents are then searched aggregate delay potential (ADP) value to determine 3 main problems causing delays in this project. Based on the analysis using the HOR method, found that the three main causes of the delay of mall development is the image changes, lack of coordination by the owner, and the addition of the scope of work. These 3 problems can be minimized by making good communication and coordination with the owner, creating procedures for making and changing pictures, creating a comprehensive check list.

ANALISIS TEKNOLOGI INFORMASI MOBILE BANKING DAN PERSEPSI RISIKO TRANSAKSI TERHADAP KEPUASAN NASABAH (Studi Kasus Bank Mandiri Syariah Cabang Jemur Handayani Surabaya)

Soelistya, Djoko, Agustina, Heni Agustina

JURNAL AKUNTANSI DAN MANAJEMEN Vol 1 No 2 (2018): Maret
Publisher : UNUSA Press

Show Abstract | Original Source | Check in Google Scholar | Full PDF (114.066 KB) | DOI: 10.33086/amj.v1i2.77

Abstract

In this era of technology now a very important role in the banking business the role of technology is absolute, where in the banking system of information technology is needed to support the progress of the banking system. The purpose of this research is to know about the effect of Information Technology of banking car and Risk Transaction Perception on Banking Customer Satisfaction, because many people only think about the interest in the use of banking facilities but not many banks know the feeling of satisfaction that exist within the customer over the facility. This research is quantitative research with explanative research type by doing observation because it explains the relation between variables through hypothesis testing without giving treatment with sample taken from a population using questionnaire as primary data gathering tool, and generally is unit of individual analysis. The population taken as many as 155 respondents, taken from the respondent employees UNUSA Yayasan RSI Surabaya. The results of this study found that a significant value variable Perception of Technology (X1) 0,000

Page 1 of 3 | Total Record : 23