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RJABM (Research Journal of Accounting and Business Management)
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 16 Documents
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Search results for , issue "Vol 4, No 1 (2020)" : 16 Documents clear
JKSE AND TRADING ACTIVITIES BEFORE AFTER COVID-19 OUTBREAK Dewi, Catur Kumala
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 1 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v4i1.4671

Abstract

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.
ANALISIS RESIKO EKONOMI PENGGUNAAN KAWASAN PADA RENCANA TATA RUANG WILAYAH (STUDI KASUS RISIKO EKONOMI PENGGUNAAN LAHAN DI PROVINSI KALIMANTAN TIMUR) Rahmi, Abdul; Zulkarnain, Zulkarnain
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 1 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v4i1.4682

Abstract

 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
ANALISIS PROFITABILITAS PT UNILEVER INDONESIA Tbk Solihin, Danna
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 1 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v4i1.4673

Abstract

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.
Analisis Study Kelayakan dan Pola Bisnis Pengelolaan Obyek Wisata Di Bendungan Teritip Mursalim, Zilfana
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 1 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v4i1.4686

Abstract

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,
PENERAPAN PERHITUNGAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI PT. GLOBAL BAHTERA LOGISTIK DI SAMARINDA Cahyanti, Fitri; Mardiana, Mardiana; Verahastuti, Camelia
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 1 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v4i1.4672

Abstract

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.
PENGARUH PROMOSI DAN KEPERCAYAAN TERHADAP MOTIVASI MUZAKKI PADA BAZNAS PROVINSI KALIMANTAN TIMUR Purwanti, Purwanti
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 1 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v4i1.4688

Abstract

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

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