https://journal.lemlit.org/ojs/index.php/aj/issue/feed Acman: Accounting and Management Journal 2024-06-28T00:00:00-04:00 Pusat Penelitian dan Pengabdian Pada Masyarakat (P3M) STIE Pasundan acmanjournal@gmail.com Open Journal Systems <p><strong>Acman: Accounting and Management Journal</strong>, <a href="http://u.lipi.go.id/1614734858" target="_blank" rel="noopener">ISSN Online : 2775-6866</a>, <strong>DOI :</strong> https://doi.org/10.55208/aj, published by Center of Research Sekolah Tinggi Ilmu Ekonomi Pasundan, Bandung, Indonesia. The scope of this journal covering the field Accounting and Management. 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. From 2023 the <strong>Acman: Accounting and Management Journal</strong> will be published in English. <strong>Acman: Accounting and Management Journal </strong>is <strong>Nationally Accredited </strong>with rating 5 or<strong> SINTA 5 </strong>which is determined in accordance with<strong> Decree NO: 72/E/KPT/2024. </strong>The journal will index several quality databases such as <strong><a href="https://garuda.kemdikbud.go.id/journal/view/23255" target="_blank" rel="noopener">Garuda</a>, </strong><a href="https://scholar.google.com/citations?user=rcHnHZ4AAAAJ&amp;hl=id" target="_blank" rel="noopener"><strong>Google</strong> <strong>Scholar</strong></a><strong>, <a href="https://app.dimensions.ai/discover/publication?search_mode=content&amp;and_facet_source_title=jour.1427647" target="_blank" rel="noopener">Dimensions</a>, <a href="https://journals.indexcopernicus.com/search/details?id=122521" target="_blank" rel="noopener">Index copernicus</a>, <a href="https://search.crossref.org/?from_ui=yes&amp;q=Acman:%20Accounting%20and%20Management%20Journal" target="_blank" rel="noopener">Crossref</a> </strong>, <strong><a href="https://sinta.kemdikbud.go.id/journals/profile/11882" target="_blank" rel="noopener">Sinta 5 (Science and Technology Index)</a></strong> and other database.</p> https://journal.lemlit.org/ojs/index.php/aj/article/view/126 The Influence of Work Discipline and Communication on Employee Performance 2024-04-02T22:36:37-04:00 Yulianthy Purwadayana yulianthyy@gmail.com Farid Riadi farid@stiepas.ac.id Vicky Achmad Zulfikar vicky@stiepas.ac.id Nenny Rinawati nenny@stiepas.ac.id <p><em>This study aims to investigate and analyze the impact of work discipline and communication on employee performance in the agricultural industry, specifically in the context of websites and applications used in marketplaces. The research methodology employed consists of descriptive and verification techniques. The researchers employed a questionnaire as the data-collecting method, which was sent to 43 individuals. The instrument underwent rigorous testing before its deployment to ensure its validity and reliability. The statistical technique employed was path analysis, conducted using SPSS version 25 software.</em></p> <p><em>According to the research findings, employees' motivation and work discipline in a marketplace operating as a website and application in the agribusiness sector were judged to be satisfactory. Work discipline and communication impact on employee performance account for 83.3%, while the remaining 16.6% is attributed to other variables. The results indicate that the combination of work discipline and communication substantially impacts employee performance in the agricultural industry, specifically in the marketplace of websites and applications.</em></p> 2024-06-28T00:00:00-04:00 Copyright (c) 2024 Yulianthy Purwadayana, Farid Riadi, Vicky Achmad Zulfikar, Nenny Rinawati https://journal.lemlit.org/ojs/index.php/aj/article/view/127 The Influence of Motivation and Work Environment on Employee Performance 2024-04-16T23:31:34-04:00 Muhamad Nurul Ikhsan mnurulikhsan@gmail.com Senen Machmud senen_machmud@stiepas.ac.id Ester Manik ester@stiepas.ac.id Windi Matsuko Danasasmita windi@stiepas.ac.id <p><em>This study aims to analyze the impact of motivation and work environment on employee performance. It employs Descriptive and Verification Methods. The data source utilized in this study consists of a questionnaire administered to employees of a fashion firm located in Bandung. The research has a sample size of 35 respondents.</em></p> <p><em>The research employs Descriptive and Verification Methods as its statistical methodologies. The initial step involves employing Correlation Data Analysis, Path Analysis, and Coefficient of Determination Analysis, with assistance from the SPSS (Statistical Product and Service Solution) program version 26. After conducting a comprehensive study of the data collected, the Motivation, Work Environment, and Employee Performance at a fashion company in Bandung are categorized as somewhat reasonable. The R Square number indicates that it is 75.5%. Employee Performance is primarily influenced by Motivation and Work Environment, accounting for 75.5% of the overall impact. The remaining 24.5% is attributed to unexplored factors. In addition, Motivation has a lesser impact, accounting for 42.3% of the total influence, in contrast to the Work Environment, which has a total influence of 50.6%. Companies should prioritize creating a conducive work atmosphere while striving to optimize Motivation in a fashion company in Bandung.</em></p> 2024-06-28T00:00:00-04:00 Copyright (c) 2024 Muhamad Nurul Ikhsan, Senen Machmud, Ester Manik, Windi Matsuko Danasasmita https://journal.lemlit.org/ojs/index.php/aj/article/view/128 The Influence of Transformational Leadership and Organizational Culture on Employee Performance 2024-04-20T10:11:32-04:00 M. Faishal Farras mfaishal@gmail.com Dedi Hadian dedi@stiepas.ac.id Aan Hardiyana aan@stiepas.ac.id <p><em>This study utilized SPSS 16 software for research analysis. Its objective was to examine the impact of transformational leadership and organizational culture on employee performance. This research intends to analyze the elements that exert the most significant influence on employee performance, specifically the relationship between transformational leadership, organizational culture, and employee performance. The analysis will be conducted utilizing a questionnaire administered to 30 respondents.</em></p> <p><em>Research utilizing path analysis indicates that the variable of transformational leadership (X1) exerts a direct influence of 41.3% and an indirect influence through its link with organizational culture (X2) of 12.3%, resulting in a total influence of 53.6%. The variable of organizational culture (X2) has a direct impact of 12.9% and an indirect impact through its association with transformational leadership (X1) of 12.3%. The total impact is 25.2%. The research findings demonstrate that the coefficient of determination (R-square), expressed as a percentage, highlights the significant impact of both transformational leadership (X1) and organizational culture (X2) on the employee performance variable (Y), accounting for 78.8% of the variance. It is important to note that there may be other factors that also influence performance. Employees (Y) who were not included in the study are represented by an epsilon value of 21.2%. The research findings suggest that focusing on transformational leadership and organizational culture can enhance employee performance in a publishing and book trading company located in Bandung. It is recommended that more attention be given to these factors.</em></p> 2024-06-28T00:00:00-04:00 Copyright (c) 2024 M. Faishal Farras, Dedi Hadian, Aan Hardiyana https://journal.lemlit.org/ojs/index.php/aj/article/view/129 The Influence of Service Quality and Company Image on Customer Satisfaction 2024-04-20T10:17:37-04:00 Dara Fitria Jannah darafitria@gmail.com Irena Larashati irena@stiepas.ac.id Ashila Dwiyanisa ashila@stiepas.ac.id Imelda Megawati imelda@stiepas.ac.id <p><em>Banking, as a financial organization primarily engaged in the collection and redistribution of public funds, must establish a robust banking system. Consequently, it is necessary to regulate and supervise banking operations to ensure the adoption of sound banking practices. Since the implementation of the OJK Law on 22 November 2011, the oversight of financial services institutions in Indonesia has shifted from multiple institutions to a single institution, the OJK. Previously, banking supervision was conducted by Bank Indonesia, while Bapepam handled the supervision of capital markets and other financial institutions. The objective of this study is to ascertain customer happiness, which is influenced by the quality of service and the organization's image.</em></p> <p><em>This research employs the descriptive and verification analytic approach, focusing on the 92 respondents who are customers of Bank Negara Indonesia. The processing and research are categorized into two distinct types: secondary data from the company and primary data from the questionnaire responses; in-depth analysis is also done, which seeks to provide a comprehensive understanding of how service quality and corporate image impact customer happiness.</em></p> <p><em>According to the research findings, Service Quality is pretty good, with an average rating of 3.23. Company Image is also considered quite good, with an average rating of 3.18. Similarly, Customer Satisfaction falls into the pretty good area. Its mean value is 3.10. Service Quality (X1) significantly influences Customer Satisfaction (Y) with a total influence of 0.334.</em></p> <p><em>Similarly, Company Image (X2) also significantly influences Customer Satisfaction (Y) with a total influence of 0.484. When both Service Quality (X1) and Company Image (X2) are considered together, they have a combined influence on Customer Satisfaction (Y) with a determination (R2) of 0.818 or 81.8%. The remaining 18.2% of the influence on Customer Satisfaction (Y) is attributed to other variables that were not examined. The research findings confirm a strong correlation between Service Quality and Company Image Customer Satisfaction in a banking company in Garut.</em></p> 2024-06-28T00:00:00-04:00 Copyright (c) 2024 Dara Fitria Jannah, Irena Larashati, Ashila Dwiyanisa, Imelda Megawati https://journal.lemlit.org/ojs/index.php/aj/article/view/132 Rural And Urban Land And Building Tax Calculation Application (PBB-P2) 2024-05-09T22:42:36-04:00 Syifa Noerrohmah syifanoerrohmah14@gmail.com Hasanah Tisna Amijaya hastie@stmik-mi.ac.id Asep Ririh Riswaya asep_ririh@stmik-mi.ac.id Agung Tri Retnowaty agung@stmik-mi.ac.id <p><em>The PBB-P2 application, which focuses on the case study of Cangkuang Wetan Village, is specifically created to streamline and enhance the inputting and managing of rural and urban land and building taxes. The data-gathering methods employed, including thorough observation, comprehensive interviews, and extensive literature review, ensure the accuracy and reliability of the system. The system design was created with descriptive techniques and the object-oriented analysis and design (OOAD) development methodology, employing, which involves a process of analysis, system design, and object-oriented implementation outlinas ed by the Unified Modeling Language (UML). This design aims to provide benefits to Cangkuang Wetan Village by automating the tax computation process, managing citizen data, and generating time-saving reports.</em></p> 2024-06-28T00:00:00-04:00 Copyright (c) 2024 Syifa Noerrohmah, Hasanah Tisna Amijaya, Asep Ririh Riswaya, Agung Tri Retnowaty https://journal.lemlit.org/ojs/index.php/aj/article/view/136 The Influence of Capital Structure and Profitability on The Company Value of PT. Waskita Karya (Persero), TBK (Period 2016 To 2020) 2024-05-19T15:02:54-04:00 Amelia Firdauz ameliafirdauuz@gmail.com Tri Ningsih tri@stiepas.ac.id Sana Sholihah sana@stiepas.ac.id <p><strong><em> </em></strong></p> <p><em>This study focuses on the specific time period of 2016-2020 and aims to ascertain and examine the impact of capital structure and profitability on the valuation of manufacturing companies listed on the Indonesia Stock Exchange. The independent variable X1 represents the capital structure, precisely measured by the debt-equity ratio (DER). The independent variable is the company PT. Waskita Karya (Persero), Tbk, a prominent manufacturing company, throughout the period of 2016-2020.</em></p> <p><em>The study population consisted of 12 years' worth of financial reports from PT Waskita Karya (Persero), Tbk, encompassing quarters 1-4. This totaled 48 financial reports. The sample for analysis was selected using the time series approach, resulting in 20 financial reports from 2016 to 2020. The data testing strategy employs several linear regression analysis methods, utilizing an alpha significance level of 5%.</em></p> <p><em>The findings of this study demonstrate that the capital structure has a notable adverse impact on the firm's value, reducing it by 22.4%. Conversely, profitability substantially positively influences the company's value, increasing it by 30.8%. Both capital structure and profitability have a 53.2% impact on firm value at the same time.</em></p> 2024-06-28T00:00:00-04:00 Copyright (c) 2024 Amelia Firdauz, Tri Ningsih, Sana Sholihah https://journal.lemlit.org/ojs/index.php/aj/article/view/139 Implementation Of The Naïve Bayes Method With Approach Holistic In Predicting Student Achievement 2024-05-20T13:14:46-04:00 Imam Buhori 19110167@stmik-mi.ac.id Marjito Marjito marjito@smtik-mi.ac.id Ade Supriatna ade.supriatna@stmik-mi.ac.id Heri Wahyudi heri@stmik-mi.ac.id <p><em>Within the realm of education, students frequently encounter many obstacles, including defiance, absence of drive, and other intricate factors that can impact the caliber of their learning. This issue can result in many students abstaining from attending class, withdrawing from school, or prematurely leaving before completing their education. This highlights the need for proactive and preventive measures taken by educational institutions to assist children in overcoming learning barriers from a young age. Professional educational and training institutions should promptly identify potential obstacles to students' learning and take proactive measures to assist them in overcoming these difficulties. </em></p> <p><em>These endeavors encompass vigilant supervision, effective communication among educators, parents, and students, as well as impactful mentoring and counseling initiatives. By adopting this methodology, educational establishments can establish an all-encompassing and nurturing atmosphere that prioritizes the academic achievement of students. In this study, we employ the Naive Bayes algorithm and the Holistic Approach, two powerful tools in the field of data analysis, to forecast student academic performance at Otista Bandung Vocational School. The Naive Bayes algorithm allows us to make predictions based on the probability of an event occurring given certain conditions, while the Holistic Approach ensures that we consider all relevant factors in our analysis. This research aims to offer early forecasts for students who are susceptible to low academic performance, enabling schools to proactively intervene and avert a fall in student success. By implementing this approach, schools may offer targeted support to individuals requiring more help, while also fostering an inclusive environment that promotes academic success for all students, regardless of their circumstances.</em></p> 2024-06-28T00:00:00-04:00 Copyright (c) 2024 Imam Buhori, Marjito Marjito, Ade Supriatna, Heri Wahyudi https://journal.lemlit.org/ojs/index.php/aj/article/view/153 Driving Performance Excellence: Insights from Retail Sector on Transformational Leadership and Knowledge Sharing Behavior 2024-06-22T18:47:21-04:00 Rinawati Rinawati rinawati@ars.ac.id Iwan Sidharta i_sidh@stiepas.ac.id <p><em>This research delves into the pivotal role of Knowledge-sharing behavior and Transformational Leadership in enhancing employee performance within the retail sector. By investigating the relationships between these key factors, the study aims to provide valuable insights for optimizing workforce effectiveness and driving organizational success. The research methodology involves a quantitative approach, with data collected through surveys from 96 retail sector employees in Bandung. Instruments validated by reputable researchers were utilized to measure transformative leadership, Knowledge-sharing behavior, and employee performance. Data quality was assessed using outer loading, AVE, Composite Reliability, and Cronbach's Alpha, followed by analysis through Partial Least Squares. The findings are expected to shed light on how fostering a culture of knowledge exchange and implementing transformative leadership practices can positively impact employee performance in the retail industry. Ultimately, this research seeks to offer practical recommendations for retail organizations looking to enhance operational efficiency, employee engagement, and overall performance in a competitive market environment.</em></p> 2024-06-28T00:00:00-04:00 Copyright (c) 2024 Rinawati Rinawati, Iwan Sidharta