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RJABM (Research Journal of Accounting and Business Management)

RJABM
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Published by Universitas 17 Agustus 1945 Samarinda

ISSN : 25803115 EISSN : 25803131 DOI : https://doi.org/10.31293/rjabm

Core Subject : Economy,

Economics, Econometrics & Finance

RJABM, particularly focuses on the main problems in the development of the sciences of accounting and business management. It covers the intellectual capital studies, financial studies, balanced score, human resource management, marketing management, economic, operational management, auditing, and any studies that cover sciences of accounting, economic and business management. Please read these guidelines carefully. Authors who want to submit their manuscript to the editorial office of RJABM (Research Journal of Accounting and Business Management), should obey the writing guidelines. If the manuscript submitted is not appropriate with the guidelines or written in a different format, it will BE REJECTED by the editors before further reviewed. The editors will only accept the manuscripts which meet the assigned format. RJABM publishes journals twice in two terms: June and December Please submit your manuscript. Please Download the Template HERE. The draft of Publication Ethics and Malpractice Statement can be downloaded at the Publication Ethics and Misconduct Statement Letter link or this following link for document format.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 11 Documents

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Search results for , issue "Vol 1, No 2 (2017)" : 11 Documents clear

Analisis Penambahan Investasi Pada PT. XYZ dalam Pegembangan Usaha Beatrix Tandi Rerung
RJABM (Research Journal of Accounting and Business Management) Vol 1, No 2 (2017)
Publisher : LPPM University 17 Agustus 1945 Samarinda

This study aims to analyze the feasibility of additional investment for the company and application of investment feasibility analysis method relating to additional business activities at PT.PXY. The method used in analyzing the feasibility of additional investment is done by several methods, namely Accounting Rate of Return (ARR) Method, Pay Back Period (PBP) Method, Net Present Value (NPV) Method, and Internal Rate of Return (IRR) The results show that the Company requires a fund of Rp. 1.162.799.000, - to add fixed assets in order to expand its operational activities. So the company's revenue will be bigger in the future. With the addition of fixed assets, the total value of fixed assets owned by PT. XYZ to Rp. 5.637.799.000, - for the project period of 2017 - 2021. With the addition of fixed assets and assumptions made may be valid for the life of fixed assets, the projected profit to be derived from additional fixed assets will be greater than the amount of profit generated fixed assets without additions. By using the net present value analysis, the addition of fixed assets is feasible to be executed because the present value of the net cash flow projection to be received from 2017 - 2021 has calculated the risk through certainty equivalent method so that net present value after addition is greater than without adding, Rp. 12.227.069.216, - is greater than Rp. 1.523.926.239, -. Keywords: Investment Method, Business

ANALISIS TREND KINERJA KEUANGAN BANK KALTIM Andi Indrawati
RJABM (Research Journal of Accounting and Business Management) Vol 1, No 2 (2017)
Publisher : LPPM University 17 Agustus 1945 Samarinda

The object of this study is Bank Kaltim financial statements that have been audited by independent auditors. Research data obtained through documentation. This research includes descriptive research. In order to analyze the development of financial performance from 2017-2019, researcher used trend analysis technique.Trend analysis is a method of statistical analysis that is intended to make an estimate or forecast the future. To do a good forecasting is needed various kinds of information (data) is quite a lot and observed in a period of relatively long, so that the analysis can determine how many big fluctuations and the factors that influence those change. The profitability ratios will provide an overview of the effectiveness of the management of the company. The greater the profitability means the better, because the prosperity of the owner of the company increased with greater profitability. Profitability ratios consist of Profit Margin, Basic Earning Power, Return on Assets and Return on Equity.

PENGARUH KEMAMPULABAAN DALAM MEMEDIASI KINERJA KEUANGAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFACTURE SECTOR MINING AND MINING SERVICE YANG GO-PUBLIC DI INDONESIA LCA Robin Jonathan
RJABM (Research Journal of Accounting and Business Management) Vol 1, No 2 (2017)
Publisher : LPPM University 17 Agustus 1945 Samarinda

This study aims to determine and analyze the effect of profitability in mediating the financial performance projected in the ratios of efficiency, liquidity and leverage to the value of the company making sectormining and mining services go-public in IndonesiaThe development of manufacture sector mining and mining service has reached 40 companies and from that number is taken the financial statements of the period 2013-2015, in the analysis by using regression analysis of mediation variables with Productof Coefficient method developed by Sobel. Sobel test results states that profitability has a significant effect in mediating leverage to corporate value and no significant effect in mediating the variables of efficiency and liquidity to the value of the company.

CRITICAL REVIEW OF SYSTEM METHODOLOGY Adisty Shabrina Nurqamarani
RJABM (Research Journal of Accounting and Business Management) Vol 1, No 2 (2017)
Publisher : LPPM University 17 Agustus 1945 Samarinda

This article contains critical review of system methodology. The aim was to explore different types of system methodology and its implication on management. The background of this article is due to the use of system methodology that is assumed beneficial to tackle management problem. A review of research articles that examined the variety of system methodology includes lean system methodology and system of system methodology is presented in this paper. The review suggests that implementation of system methodology should embrace a unitary purpose and control in order to be effective. As recommendations of the implementation of system methodology, managers and leaders may improve their employees’ performance by considering and addressing the aspects that affect the implementation on system methodology to be succeeds.

KEMAMPUAN KEPEMIMPINAN PEMIMPIN PERBANKAN MENINGKATKANKAN MOTIVASI KERJA KARYAWAN RURAL BANK PADA BANK PERKREDITAN RAKYAT DI PROVINSI KALIMANTAN TIMUR Agustinus Djiu
RJABM (Research Journal of Accounting and Business Management) Vol 1, No 2 (2017)
Publisher : LPPM University 17 Agustus 1945 Samarinda

This research examines and analyzes: The influence of task Structure on work motivation. The influence Relationship consideration on work motivation. The influence task structure on Employee’s performance. The influence of Relationship consideration on Employee’s performance. The influence work motivation on employee’s performance.The population of study is all employees of Rural Bank Corporation and the samples are 135 employees, to whom the primary data have been collected by questionnaire. The answers of respondents through measuring indicators of each variable have been analyzed by using software program PLS (Partial Least Square).The result of statistical test and path analysis of the hypothesis, have any conclusions as the findings of research : Task structure have influenced on Work motivation significantly with coefficient value 0.130 and Relationship consideration have also significant influence on work motivation with coefficient value 0.537. Task structure have significantly influenced on Performance with coefficient value 0.314.This findings justified the theoretical statements of some theorist and previous empirical studies, that leadership style influenced motivation and Performance as had been introduced by Hersey-Blancard in Gibson (1995:553). Justified Motivation theory – Maslow’s hierarchy needs (1960’s), that employee has hierarchical needs of financial and non financial which will influence individual Motivation.The research is made as an empirical reference and for the useful practice, could be for developing Rural Bank East Kalimantan and for improving employee’s Motivation.

PENGARUH MARKETING PUBLIC RELATIONS, BRAND RELATIONS, SERVICE QUALITY TERHADAP KEPUTUSAN PASIEN BEROBAT PADA SILOAM HOSPITAL Sarwo Eddi Wibowo
RJABM (Research Journal of Accounting and Business Management) Vol 1, No 2 (2017)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Marketing Communication will be variety aspect about consumer, marketing concept, brand relations marketing, value of marketing, and integrated marketing communication (advertising, promotion, public relations, personal selling, direct marketing, integrated marketing communications). My research, researcher many experience about marketing communication including marketing public relations, brand relations, service quality, and result consumer in service quality Researcher very interested and critical thinking about research Marketing communication including Marketing Public Relations, Brand Relations, Service Quality and result consumer in Siloam Hospital. In research have quantitative method and hypothesis test in any variable. (X1): Marketing Public relations (include indicator publication, media identity, activities, speech, and public service. (X2): Brand Relations include intimate, interdependence, quality of brand, connection, and trust. (X3: Service Quality include reliability, responsiveness, assurance, emphaty, and tangible. (Y): identification, search of information, evaluation alternative, judgment, purchases intention. Result consideration F (simultan) indicate exist influence of significant between variable Marketing Public Relations, Brand Relations, and Service Quality toward judgment consumer about consumer judgment in Siloam Hospital. Result of analyze T (partial) refer that variable Marketing Public Relations, Brand Relations, and Service Quality influent significant to consumer judgment in Siloam Hospital.

ANALISIS PERHITUNGAN POTENSI DAN STRATEGI PENGEMBANGAN PAJAK REKLAME DI KABUPATEN KUTAI BARAT Mukhtar Hidayat
RJABM (Research Journal of Accounting and Business Management) Vol 1, No 2 (2017)
Publisher : LPPM University 17 Agustus 1945 Samarinda

This research was implemented with main purpose to count a advertisement tax potency of in Regency of Kutai Barat on its contribution to the District Original Income, efficiency and effectiveness of the advertisement tax collection and the effort done by the Local Government ofRegency of Kutai barat on increasing the advertisement tax acceptance. Data used in this research was secondary and primary data. The primary data was the result of questionnaire, observation and direct interview with Dispenda (District Income Official) or bussiness and advertisement tax. The secondary data was consisted of PAD (District Original Income) data, advertisement tax. advertisement tax potency, quote commission, and Perda (District Regulation) on the advertisement tax. The analysis used was the advertisement tax potency analysis, efficient and effectiveness analysis and SWOT analysis. Efficiency level on theadvertisement tax collection was including inefficient and effectiveness level of the advertisement tax collection was including effective. The SWOT analysis indicated that strategy which able to be used on improving the acceptance of advertisement tax was stable growth strategy, The strategy used in this position was the WO (Weakness and Opportunity) strategy toovercome the weakness with exploiting an available opportunityKeywords: efficient, effective, SWOT and advertisement tax.

ANALISIS KONTRIBUSI DAN EFEKTIVITAS PENERIMAAN RETRIBUSI JASA UMUM TERHADAP PENDAPATAN ASLI DAERAH KOTA SAMARINDA Elvyani NH. Gaffar
RJABM (Research Journal of Accounting and Business Management) Vol 1, No 2 (2017)
Publisher : LPPM University 17 Agustus 1945 Samarinda

In building a region, it takes a very large funding input. Regional levies are among the largest contributors to regional development. Each region must be able to optimize its potentials to be able to increase local revenue (PAD). This study aims to determine: (1) the contribution of public services retribution on revenue of Samarinda years 2010-2016, (2) the effectiveness of public services retribution on revenue of Samarinda years 2010-2016, (3) effectiveness based sub sub- retribution public services on revenue of Samarinda years 2010-2016, (4) the contribution by sub retribution public services on revenue of Samarinda years 2010-2016. The type of research is descriptive research. The data used is secondary data, data collected by method of documentation recording. Using analytical tools contribution ratio and effectiveness. The results of this study indicate that: (1) The contribution of general service fees retribution to local revenue of Samarinda City year 2010-2016 is very less with average contribution rate of 9.65%. (2) The effectiveness of general service fees retribution to the original income of the city of Samarinda 2010-2016 is quite effective with an average effectiveness rate of 88.03%. (3) Of the twelve sub-receipts of general service fees retribution to the original revenue of Samarinda City in 2010-2016 as a whole is 70.48% or less effective. (4) Of the eleven sub-receipts of general service fee retribution to the original revenue of Kota Samarinda in 2010-2016 as a whole is 0.52% or very less

PENGARUH DANA PIHAK KETIGA TERHADAP LABA PADA PT. BANK UOB INDONESIA DI SAMARINDA Umar Hi Salim
RJABM (Research Journal of Accounting and Business Management) Vol 1, No 2 (2017)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Abstrak, Tujuan penelitian ini adalah untuk mengetahui dana pihak ketiga yang terdiri dari giro, tabungan, dan deposito berpengaruh secara signifikan terhadap laba PT. Bank UOB Indonesia periode 2005 – 2016. Sedangkan kegunaan dalam penelitian ini adalah sebagai hasil penelitian ini diharapkan dapat dijadikan masukan dalam pengambilan keputusan yang berkenaan dengan penghimpunan dana dari pihak ketiga. Dan sebagai suatu persyaratan untuk menyelesaikan gelar sarjana pada Sekolah Tinggi Ilmu Ekonomi Nasional Samarinda.Hipotesis yang diajukan dalam penelitian ini adalah model dana pihak ketiga yang terdiri atas variabel giro, tabungan dan deposito secara bersama-sama berpengaruh terhadap laba pada PT. Bank UOB Indonesia di Samarinda. Dan variabel tabungan berpengaruh dominan terhadap laba pada PT. Bank UOB Indonesia di Samarinda.Hipotesis yaitu pengaruh variabel giro (X1), variabel tabungan (X2) dan variabel deposito (X3) masing - masing terhadap variabel laba (Y), maka diketahui bahwa giro (X1) mempunyai nilai signifikan t hitung sebesar 0,079 > α = 0,05, sehingga dapat disimpulkan bahwa giro (X1) tidak berpengaruh signifikan terhadap laba (Y). Untuk variabel tabungan (X2) didapat nilai signifikan t hitung sebesar 0,001 < α = 0,05, dan variabel deposito (X3) mempunyai nilai signifikan t hitung sebesar 0,629 > α = 0,05. Dari ketiga variabel tersebut maka diketahui deposito (X2) memiliki pengaruh dominan terhadap laba PT. Bank UOB Indonesia di Samarinda, hal ini dapat dilihat dari nilai signifikan dari tabungan sebesar 0.001 < α = 0,05 sehingga hipotesis bahwa deposito berpengaruh lebih besar terhadap laba maka diterima.

PENGARUH DANA PERIMBANGAN DAN INVESTASI SERTA TENAGA KERJA TERHADAP PERTUMBUHAN EKONOMI WILAYAH KOTA DI PROVINSI KALIMANTAN TIMUR PADA ERA DESENTRALISASI FISKAL Sunarto Mirman
RJABM (Research Journal of Accounting and Business Management) Vol 1, No 2 (2017)
Publisher : LPPM University 17 Agustus 1945 Samarinda

This study aims to analyze the effect of balanced funds, investment, and labor force to economic growth in urban areas of East Kalimantan Province during the period 2004 to 2008 and to identify the variable fund balance, investments, and the labor force, which variables are the dominant influence on economic growth in urban areas of East Kalimantan Province during the period 2004 to 2008 on Fiscal Decentralization Era. The results of data processing using SPSS for Windows find value of Coefficient of Determination (R Square) in the above calculation is for 0.654 or equal to 65.4%. While Adjusted R square (which is adjusted KD) of 0.589 means that 58.9 percent of the variance of economic growth in urban areas of East Kalimantan Province can be explained by the variance of the three independent variables in the model. Results of regression coefficients values for each independent variable on the entire observation area (urban area Samarinda, Balikpapan, Bontang and Tarakan) obtained is Y = 0.072 to 0.022 X1 + 0.002 X2 + 0.055 X3. It is estimated that the economic growth of urban areas in the province of East Kalimantan will decreased by 0.022 percent, if the fund balance has increased one unit (in billions). Also estimated that economic growth in the urban area of East Kalimantan province will experience an increase of 0.002 percent, if investment increases one unit (in billions).

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Faizal Reza

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Jl. Ir. H. Juanda No. 80 Samarinda, East Kalimantan. Phone 0541 743390. Email: rjabm@untag-smd.ac.id; rezafaizaluntagsmd@gmail.com URL: http://ejurnal.untag-smd.ac.id/index.php/RJABM/about/contact

Location
Kota samarinda,

Kalimantan timur

INDONESIA

Abstract

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Faizal Reza

Contact Email rezafaizaluntagsmd@gmail.com

Phone +628122999476

Journal Mail Official rezafaizaluntagsmd@gmail.com

Editorial Address Jl. Ir. H. Juanda No. 80 Samarinda, East Kalimantan. Phone 0541 743390. Email: rjabm@untag-smd.ac.id; rezafaizaluntagsmd@gmail.com URL: http://ejurnal.untag-smd.ac.id/index.php/RJABM/about/contact

Location Kota samarinda, Kalimantan timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Faizal Reza

Contact Email
rezafaizaluntagsmd@gmail.com

Phone
+628122999476

Journal Mail Official
rezafaizaluntagsmd@gmail.com

Editorial Address
Jl. Ir. H. Juanda No. 80 Samarinda, East Kalimantan. Phone 0541 743390. Email: rjabm@untag-smd.ac.id; rezafaizaluntagsmd@gmail.com URL: http://ejurnal.untag-smd.ac.id/index.php/RJABM/about/contact

Location
Kota samarinda,

Kalimantan timur

INDONESIA