RJABM (Research Journal of Accounting and Business Management)
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.
Articles
16 Documents
Search results for
, issue
"Vol 4, No 1 (2020)"
:
16 Documents
clear
<![CDATA[JKSE AND TRADING ACTIVITIES BEFORE AFTER COVID-19 OUTBREAK ]]>
<![CDATA[Catur Kumala Dewi]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 4, No 1 (2020) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (268.148 KB)
|
DOI: 10.31293/rjabm.v4i1.4671
<![CDATA[The Covid-19 outbreak gave a negative implication not only on the Indonesian stock exchange but throughout the world until WHO declared Covid-19 a pandemic. Stock market movements are formed by stock market participants, including issuers, brokers and investors. IHSG continues to fluctuate sharply and tends to decrease in the beginning of January 2020 to April 2020. Different things happen for trading volumes that have increased. Trading volume is a combination of sell and buy during the trading session. Before and after Covid-19, IHSG gives an illustration that trading volume is increasingly fluctuating sharply with an upward trend above trading volume before Covid-19. Pandemic provides an overview of IHSG volatility and trading volumes that experience sharp fluctuations with a downward trend. Therefore, reserves are better if diversification is carried out in real assets other than financial assets.]]>
<![CDATA[ANALISIS RESIKO EKONOMI PENGGUNAAN KAWASAN PADA RENCANA TATA RUANG WILAYAH (STUDI KASUS RISIKO EKONOMI PENGGUNAAN LAHAN DI PROVINSI KALIMANTAN TIMUR) ]]>
<![CDATA[Abdul Rahmi]]>;
<![CDATA[Zulkarnain Zulkarnain]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 4, No 1 (2020) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (277.801 KB)
|
DOI: 10.31293/rjabm.v4i1.4682
<![CDATA[ This study aims to examine the economic risks of the negative impacts of some land usage and to determine magnitude of the economic risk caused by land use. This research was conducted for 4 (four) months in the GIS laboratory of the Faculty of Agriculture of Mulawarman University and several government agencies in the Province of East Kalimantan. This study used descriptive analysis method with an economic assessment of expenditures made to improve conditions for the use of the area on basis rules of regional ecosystem. The results showed that: (1) the economic risk of land use impacts is that state revenues from exploitation of natural resources are insufficient to make repairs to the damage that occurred and (2) the amount of economic risk caused by the use of mining land and forestry in the amount of Rp. 20.040.837.903.712.400,00 and Rp. 1.358.921.159.228.910,00]]>
<![CDATA[ANALISIS PROFITABILITAS PT UNILEVER INDONESIA Tbk ]]>
<![CDATA[Danna Solihin]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 4, No 1 (2020) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (293.227 KB)
|
DOI: 10.31293/rjabm.v4i1.4673
<![CDATA[The development of food and beverage industry is expected to remain one of the leading sectors in supporting growth of manufacturing industry and national economy. The purpose of this study to analyze financial performance in terms of profitability ratios. Object of this research is PT Unilever Indonesia Tbk. The data used in the form of PT Unilever Indonesia Tbk’s financial statements for the periode 2017-2020 Quarter 1. This result shows that there was a decline in financial performance at PT Unilever Indonesia Tbk in the 2017-2019 period but shows increase trend in the 2019-2020 when viewed from the aspect of profitability ratios. The decline in performance was caused by decrease in sales value and profit value both of gross profit and net profit after tax, but in the 2019-2020 period there was an increase in financial performance in several ratios including the ratio of gross profit margin, net profit margin, return on assets, while return on equity ratio fluctuated in the 2017-2020 period. Viewed from the gross profit margin ratio, for the net profit margin ratio of 5,55% and return on asset ratio decreased by 1% for the 2017-2018 and 2018-2019 periods, but for the return on equity ratio decreased by 3% in the 2017-2018 period and 7% in 2019-2020 period. The decrease in sales value and net profit was caused by the decline in consumption growth of middle and lower class people.]]>
<![CDATA[Analisis Study Kelayakan dan Pola Bisnis Pengelolaan Obyek Wisata Di Bendungan Teritip ]]>
<![CDATA[Zilfana Mursalim]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 4, No 1 (2020) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (36.273 KB)
|
DOI: 10.31293/rjabm.v4i1.4686
<![CDATA[ABSTRACTThe purpose of this study is to analyze economic growth in the dam area and its buffer zone and formulate a business pattern for managing public economic zones. The analytical method used in this study is a comparative descriptive method with data collection methods through field surveys that produce primary and secondary data. Whereas the analysis tool is by looking at the contribution to Regional Original Revenue (PAD), using investment criteria with the Net Present Value (NPV) Method, the Internal Rate of Return (IRR) Method, the Net Benefit Cost Ratio (Net BC) Method and Sensitivity and Business Patterns with using Business Model Canvas (BCM). The results of a feasibility study of investment in developing public zones in the Teritip Dam can drive and trigger the growth of other economic sectors with a very broad range, where a number of workers will be absorbed in tourism activities and contribute significantly to PAD through retribution. Real economic activities including creative industries around the Teritip Dam public zone can also develop which will improve the welfare of the community.Keywords: Public economy, feasibility study, canvas business model,]]>
<![CDATA[PENERAPAN PERHITUNGAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI PT. GLOBAL BAHTERA LOGISTIK DI SAMARINDA ]]>
<![CDATA[Fitri Cahyanti]]>;
<![CDATA[Mardiana Mardiana]]>;
<![CDATA[Camelia Verahastuti]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 4, No 1 (2020) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (238.626 KB)
|
DOI: 10.31293/rjabm.v4i1.4672
<![CDATA[Value Added Tax is one type of tax that became the mainstay of the government in order to realize the independence of the nation in development.This research purpose to know The Application, Calculation and Reporting of Value Added Tax at PT. Global Bahtera Logistik in Samarinda implement already apply obligation of Value Added Tax obey Value Added Tax Law number 42 year 2009.Analysis tools used in this research is Value Added Tax Law number 42 year 2009 about Value Added, goods and services and sales tax on luxury goods. Data obtained by using the technique of documentacion and observation.The results obtained from the details of the bill invoice and faktur Value Added Tax at PT. Global Bahtera Logistik in Samarinda it was found, have not done the rectification of the notice Value Added Tax period from march to desember 2018.The conclusion of this research that The Application, Calculation and Reporting of Value Added Tax at PT. Global Bahtera Logistik in Samarinda not in accordance with the Value Added Tax Law Number 42 Year 2009.]]>
<![CDATA[PENGARUH PROMOSI DAN KEPERCAYAAN TERHADAP MOTIVASI MUZAKKI PADA BAZNAS PROVINSI KALIMANTAN TIMUR ]]>
<![CDATA[Purwanti Purwanti]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 4, No 1 (2020) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (311.389 KB)
|
DOI: 10.31293/rjabm.v4i1.4688
<![CDATA[The purpose of the research was : 1) to the determine the effect of promotion on muzakki motivation, and 2) to find out the effect of trust in muzakki motivation on BAZNAS in East Kalimantan. The research used a quantitative approach. The sample in the research was taken using purposive sampling technique. To collect data, researcher use research instrumens, questionnaires. The population in the research was muzakki which distributed zakat to BAZNAS of East Kalimantan province while the sample was muzakki which distributed zakat to the BAZNAS of East Kalimantan province through UPZ, Each UPZ was taken 3 muzakki to fill the quetionnary. Based on the results of the data validity test, the statement on the research questionnaire was declared valid therefore it could be used fot the next test, that was reliability testing. The results of the multicollinearity test showed no multicollinearity. Heterocedasticity test results showed no problems with heterocedasticity. The autocorrelation test results showed no autocorrelation. The test results for the significance of the test were 0,292 or 29,2%. The results of multiple linier regression analysis formed the equation Y = 28,461-0,36X1 + 0,246X2. From the equation obtained a constant 28,461. Thus the promotion variable ad a significant negative effect while the trust variable had appositive and significant effect. The results of the F test state that promotion and trust variables simultaneously (together) influenced motivation of muzakki whilw partially the trust had a positive and significant effect on the motivation of muzakki in the BAZNAS of East Kalimantan Province.Keywords : promotion, trust and motivation]]>
<![CDATA[ANALISIS SOSIOLOGI EKONOMI DALAM PENGELOLAAN DAN PENYALURAN DANA SOSIAL STUDI KOMPARATIF ANTARA DANA ZAKAT INFAK SADAQAH (ZIS) DAN DANA KOLEKTE ]]>
<![CDATA[Sarwo Eddi Wibowo]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 4, No 1 (2020) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (266.994 KB)
|
DOI: 10.31293/rjabm.v4i1.4674
<![CDATA[This study aims to analyze the management and distribution of social funds viewed from the perspective management funds of Zakat, Infaq, Sadaqah and Dana Kolekte to conducted by Muslims and Catholics communities in people needed. The method used in this study is a qualitative descriptive approach. Data collection techniques using in depth interviews, observation and literature review. The results of this study indicate that Zakat, Infaq, Sadaqah and Dana Kolekte have very large role for community development, especially people of each religion. The aspects of economic sociology focus on community empowerment and poverty alleviation through philanthropic funds such as Zakat, Infaq, Sadaqah and Dana Kolekte that provide significant influence and benefits for people in needed]]>
<![CDATA[ANALISIS PENGENDALIAN PIUTANG USAHA PADA PT. ASTRA MULTI FINANCE (SPEKTRA) SAMARINDA ]]>
<![CDATA[Nur Fitri Ilmayani]]>;
<![CDATA[Elfreda Aplonia Lau]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 4, No 1 (2020) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (361.039 KB)
|
DOI: 10.31293/rjabm.v4i1.4681
<![CDATA[This study aims to determine and analyze the control of trade receivables at PT. Astra Multi Finance (SPEKTRA) Samarinda, considering that the company is increasing its profits by selling loans. The sale of credit does not immediately generate cash receipts, but it raises accounts receivable. This trade receivable will be effective in increasing sales if carried out supervision or control, it is necessary to study the effectiveness of internal control over the trade receivable. The theory that underlies this research is management accounting specifically about receivables and control of receivables. The analytical tools used in this study are Receivable Turn Over, Average Collection Period, Arrears Ratio and Billing Ratio The results showed that: first, Receivable Turn Over every year has increased which means that control of receivables from year to year more effective. Second, the Average Collection Period from year to year is getting faster which shows that the billing department can collect receivables into cash faster. Third, the calculation of the Arrears Ratio has decreased which shows that the amount of outstanding arrears has decreased, this is good for the company because the amount of receivables is getting smaller. Fourth, the calculation results of the Billing Ratio have increased each year. Thus it was concluded that control of receivables at PT. Astra Multi Finance (SPEKTRA) Samarinda has been carried out effectively.]]>
<![CDATA[ANALISIS SOSIOLOGI EKONOMI DALAM PENGELOLAAN DAN PENYALURAN DANA SOSIAL STUDI KOMPARATIF ANTARA DANA ZAKAT INFAK SADAQAH (ZIS) DAN DANA KOLEKTE ]]>
<![CDATA[Wibowo, Sarwo Eddi]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 4, No 1 (2020) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31293/rjabm.v4i1.4674
<![CDATA[This study aims to analyze the management and distribution of social funds viewed from the perspective management funds of Zakat, Infaq, Sadaqah and Dana Kolekte to conducted by Muslims and Catholics communities in people needed. The method used in this study is a qualitative descriptive approach. Data collection techniques using in depth interviews, observation and literature review. The results of this study indicate that Zakat, Infaq, Sadaqah and Dana Kolekte have very large role for community development, especially people of each religion. The aspects of economic sociology focus on community empowerment and poverty alleviation through philanthropic funds such as Zakat, Infaq, Sadaqah and Dana Kolekte that provide significant influence and benefits for people in needed]]>
<![CDATA[ANALISIS PENGENDALIAN PIUTANG USAHA PADA PT. ASTRA MULTI FINANCE (SPEKTRA) SAMARINDA ]]>
<![CDATA[Ilmayani, Nur Fitri]]>;
<![CDATA[Lau, Elfreda Aplonia]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 4, No 1 (2020) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31293/rjabm.v4i1.4681
<![CDATA[This study aims to determine and analyze the control of trade receivables at PT. Astra Multi Finance (SPEKTRA) Samarinda, considering that the company is increasing its profits by selling loans. The sale of credit does not immediately generate cash receipts, but it raises accounts receivable. This trade receivable will be effective in increasing sales if carried out supervision or control, it is necessary to study the effectiveness of internal control over the trade receivable. The theory that underlies this research is management accounting specifically about receivables and control of receivables. The analytical tools used in this study are Receivable Turn Over, Average Collection Period, Arrears Ratio and Billing Ratio The results showed that: first, Receivable Turn Over every year has increased which means that control of receivables from year to year more effective. Second, the Average Collection Period from year to year is getting faster which shows that the billing department can collect receivables into cash faster. Third, the calculation of the Arrears Ratio has decreased which shows that the amount of outstanding arrears has decreased, this is good for the company because the amount of receivables is getting smaller. Fourth, the calculation results of the Billing Ratio have increased each year. Thus it was concluded that control of receivables at PT. Astra Multi Finance (SPEKTRA) Samarinda has been carried out effectively.]]>
