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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 diss

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Current Issue

DOI: https://doi.org/10.33086/amj.v8i2
Published: 2025-01-13

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Articles

PENGUJIAN KEPATUHAN PENGENDALIAN INTERNAL PROSEDUR KAS PADA RUMAH SAKIT PALANG BIRU KUTOARJO

Supriono,  Politeknik Sawunggalih Aji,  Indonesia
Reni Suci Wahyuni,  Politeknik Sawunggalih Aji,  Indonesia
Margaretta Nuke Tanjungsari,  Politeknik Sawunggalih Aji,  Indonesia
DOI : https://doi.org/10.33086/amj.v8i2.6193
52 - 61
2025-01-13
Abstract views: 72 , Downloads : 102

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Efek Mediasi Penggunaan Financial Technology Pada Pengaruh Literasi Keuangan Terhadap Kinerja Keuangan UMKM Kabupaten Gresik

Mardiyah Anugraini,  Indonesia
Hidayatul Khusnah,  Universitas Nahdlatul Ulama Surabaya,  Indonesia
Ninnasi Muttaqiin,  Universitas Nahdlatul Ulama Surabaya,  Indonesia
DOI : https://doi.org/10.33086/amj.v8i2.6632
1 - 15
2025-01-13
Abstract views: 175 , Downloads : 140

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PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN INSTITUSIONAL DAN KOMITE AUDIT TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN DENGAN OPINI AUDITOR SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA

Marliyoni Halawa,  Universitas Prima Indonesia,  Indonesia
Rasinta Ria Ginting,  Universitas Prima Indonesia,  Indonesia
Enda Noviyanti Simorangkir,  Universitas Prima Indonesia,  Indonesia
Helman Helman,  Universitas Prima Indonesia,  Indonesia
Galumbang Hutagalung,  Universitas Prima Indonesia,  Indonesia
DOI : https://doi.org/10.33086/amj.v8i2.6432
28 - 42
2025-01-13
Abstract views: 236 , Downloads : 163

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Systematic Literature Review : Importance Of Knowledge Sharing on Organization (Antecedents & Consequences

Ayuninda Rochmaningsih,  Airlangga University,  Indonesia
Ahmad Rizki Sridadi,  Indonesia
Tri Siwi Agustina,  Indonesia
DOI : https://doi.org/10.33086/amj.v8i2.6764
109 - 118
2025-01-13
Abstract views: 64 , Downloads : 69

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Analysis of financial difficulties in financial management with ALTMAN Z-SCORE, ZMIJEWSKI, and SPRINGATE models in small textile and apparel companies. Listed on the Indonesia Stock Exchange

Masno Marjohan,  Universitas Pamulang,  Indonesia
DOI : https://doi.org/10.33086/amj.v8i2.6372
16 - 27
2025-01-13
Abstract views: 64 , Downloads : 88

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DAMPAK RISIKO LIKUIDITAS TERHADAP PROFITABILITAS YANG TERDAFTAR DI BANK INDONESIA

Rizky Andriansyah,  Fakultas Ekonomi dan Bisnis Universitas Trisakti,  Indonesia
Restu Agung Fauzi,  Fakultas Ekonomi dan Bisnis Universitas Trisakti,  Indonesia
Farah Margaretha Leon,  Fakultas Ekonomi dan Bisnis Universitas Trisakti,  Indonesia
DOI : https://doi.org/10.33086/amj.v8i2.6633
97 - 108
2025-01-13
Abstract views: 131 , Downloads : 129

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An assessment of the impact of target costing on the financial performance of south African state-owned entities

Nyiko D. Mchavi,  University of South Africa, College of Accouinting Sciences,  South Africa
Collins C, Ngwakwe,  University of Limpopo, South Africa ,  South Africa
DOI : https://doi.org/10.33086/amj.v8i2.6518
2025-01-13
Abstract views: 167 , Downloads : 113

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ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN PESANTREN DI PONDOK PESANTREN AMANATUL UMMAH SURABAYA

Mohammad Ghofirin, S.Pd., M.Pd,  Universitas Nahdlatul Ulama Surabaya,  Indonesia
Dina Anggraeni Susesti,  Universitas Nahdlatul Ulama Surabaya,  Indonesia
DOI : https://doi.org/10.33086/amj.v8i2.6425
43 - 51
2025-01-13
Abstract views: 52 , Downloads : 68

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FENOMENA PENGHINDARAN PEMBAYARAN PPN YANG SUDAH DIPUNGUT OLEH PENGUSAHA KENA PAJAK, APA MOTIFNYA?

Bernard Sirait,  Universitas Sultan Ageng Tirtayasa,  Indonesia
Via Aviatun Nupus,  Universitas Sultan Ageng Tirtayasa,  Indonesia
Wanda Rika Meilena,  Universitas Sultan Ageng Tirtayasa,  Indonesia
Nugi Ratnasari,  Universitas Sultan Ageng Tirtayasa,  Indonesia
Muhammad Jaenal Arifin,  Universitas Sultan Ageng Tirtayasa,  Indonesia
Roza Mulyadi,  Universitas Sultan Ageng Tirtayasa,  Indonesia
DOI : https://doi.org/10.33086/amj.v8i2.6759
84 - 96
2025-01-13
Abstract views: 107 , Downloads : 58

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