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.
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<![CDATA[Sosialisasi Memoderasi Kepatuhan Wajib Pajak UMKM ]]>
<![CDATA[Renny Wulandari, Risal, Endang Kristiawati]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v4i2.4914
<![CDATA[Penelitian ini bertujuan untuk menguji faktor apa saja yang mempengaruhi kesadaran wajib pajak dalam memenuhi kewajiban perpajakan dengan sosialisasi sebagai variabel moderasi, metode penelitian yang digunakan adalah kuantitatif dengan uji statistik, sampel dalam penelitian ini adalah UMKM yang ada di Kota Pontianak. Hasil pada penelitian menemukan bahwa, Sosialisasi Perpajakan berpengaruh positif signifikan dan memperkuat Variabel Pengetahuan akuntansi dan Kualitas pelayanan fiskus terhadap Kepatuhan Wajib Pajak. Sosialisasi Perpajakan memperlemah Kesadaran Waijb Pajak terhadap Kepatuhan Wajib Pajak. Sedangkan Sosialisasi tidak memoderasi Pengetahuan Pajak terhadap Kepatuhan Wajib Pajak. Penelitian berikutnya peneliti dapat menambah jumlah sampel dan penambahan variabel lain.]]>
<![CDATA[ANALISIS PERBANDINGAN TINGKAT PERMINTAAN OBLIGASI KONVENSIONAL DAN SUKUK (OBLIGASI SYARIAH) ]]>
<![CDATA[Jubaidi Jubaidi]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v4i2.4915
<![CDATA[ABSTRACTSukuk is one instrument that adds to the diversity of Islamic products in the capital market. The existence of sukuk increasingly competes with the number of conventional bonds that have long been circulating in the community. Therefore, this study aims to describe the comparison of the level of demand between conventional bonds and sukuk in 2014-2018. The method used in this study is a quantitative method with a type of comparative research, where this study takes data in the form of monthly time series data in a span of 5 years starting from 2014-2018. Data collected in the form of the number of bonds and corporate sukuk in circulation. The analytical tool used in this study was the t-test which in the subsequent process used SPSS assistance. The results of this study indicate that there is a comparison that shows the difference between the level of demand for bonds and sukuk.]]>
<![CDATA[PENGARUH PROFITABILITAS, LEVERAGE, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (Studi pada perusahaan perbankan yang terdaftar di BEI tahun 2017-2019) ]]>
<![CDATA[Akhmad Darmawan]]>;
<![CDATA[Bagas Akbar Dwi Pangestu Rimbawan]]>;
<![CDATA[Dwi Vina Rahmawati]]>;
<![CDATA[Bima Cinintya Pratama]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v4i2.4864
<![CDATA[The purpose of the empirical study is to examine and analyze the effect of Profitability, Leverage, and Audit Quality on tax avoidance with Company Size as a moderating variable. The empirical research sample is a banking company listed on the Indonesia Stock Exchange (IDX) in 2017-2019 with 22 company samples. This study uses multiple regression analysis as hypothesis testing. The results of empirical research are (1) Profitability has a significant negative effect on tax avoidance, (2) Leverage has no effect on tax avoidance, (3) Audit quality has no effect on tax avoidance.]]>
<![CDATA[Pengaruh Motivasi intrinsik dan motivasi ekstrinsik terhadap kinerja karyawan pada Departemen Finance & Collector PT Tepian Multimedia di Samarinda ]]>
<![CDATA[Surianti - Ningsih]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v4i2.4929
<![CDATA[ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh Motivasi Intrinsik (X1) dan Motivasi Ekstrinsik (X2) terhadap Kinerja Karyawan (Y) baik secara parsial maupun simultan dan untuk mengetahui variabel manakah yang paling berpengaruh terhadap kinerja karyawan. Landasan teori utama (Grand Theory) dalam penelitian ini adalah Manajemen Sumber Daya Manusia (HRM). Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh karyawan Bagian Keuangan & Kolektor PT Tepian Multimedia Samarinda. Jumlah sampel yang digunakan adalah 34 karyawan. Teknik pengambilan sampel yang digunakan adalah sampling jenuh. Teknik analisis data yang digunakan dalam penelitian ini adalah uji validitas dan reliabilitas, uji asumsi klasik, analisis linier berganda, variabel yang paling berpengaruh.Hasil perhitungan uji t (parsial) menunjukkan bahwa secara parsial Motivasi Intrinsik (X1) tidak berpengaruh signifikan terhadap Kinerja Karyawan (Y) sedangkan Motivasi Ekstrinsik (X2) secara parsial berpengaruh terhadap Kinerja Karyawan (Y). Hasil perhitungan uji F (simultan) menunjukkan bahwa variabel independen Motivasi Intrinsik (X1), Motivasi Ekstrinsik (X2) secara simultan memiliki pengaruh terhadap variabel dependen Kinerja Karyawan (Y) pada Departemen Keuangan & Kolektor PT Tepian Multimedia Samarinda. Variabel yang paling berpengaruh terhadap kinerja karyawan adalah Variabel Motivasi Ekstrinsik (X2).]]>
<![CDATA[ANALISIS PENGARUH LEVERAGE, FINANCIAL PERFORMANCE FIRM SIZE DAN SALES GROWTH TERHADAP FIRM VALUE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA ]]>
<![CDATA[Fenty Fauziah]]>;
<![CDATA[Sri Wahyuni Jamal]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v4i2.4874
<![CDATA[This study aims to analyze the effect of leverage, financial performance, firm size and sales growth on firm value. The study population is all manufacturing companies listed on the Indonesian stock exchange, the period 2017 - 2018. The sample selection uses a purposive sampling method. Data analysis and hypothesis testing were carried out using a structural equation modeling approach using the Eviews 11. The results showed that financial performance and sales growth had a significant effect on firm value. investors in making investment decisions view the level of profitability from their ability to manage assets. The ability to manage assets creates sales growth so that it can get maximum profit. Both of these things can increase the company's value in the market. Investors in making investment decisions generally do not consider several factors as a whole, so that the right investment decisions will be obtained.]]>
<![CDATA[ANALISIS SEKTOR UNGGULAN DAN PERUBAHAN STRUKTUR EKONOMI DI KABUPATEN/KOTA PROVINSI BANTEN ]]>
<![CDATA[Syarifah Ida Farida]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v4i2.4894
<![CDATA[The purpose of this study was to determine the leading sectors and changes in economic structure in the Regency / City of Banten Province. The research method used is the Location Quotient (LQ) analysis and Shift Share analysis. The data in this study use secondary data in the form of the value of the Gross Regional Domestic Product (GRDP) of Banten Province obtained from the Central Statistics Agency. The results based on the Location Quotient Analysis show that the service sector still dominates in economic growth in the Regency / City of Banten Province, followed by the agriculture and construction sectors. While the results of the Shift Share analysis show regional growth, mix of compositions and competitive advantages as well as the highest economic growth found in the city of Tangerang.]]>
<![CDATA[TESTING RETURN ON EQUITY AND RETURN ON ASSETS SIGNALS ON LQ45 ISSUERS ]]>
<![CDATA[hengki hermawan]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v4i2.4901
<![CDATA[This study aims to determine the effectiveness of the Return On Equity and Return On Assets signals at LQ45 issuers. M engujinya with multiple regression method on each object banks and manufacturing companies LQ45 companies subsequent visits magnitude of the effective contribution of Return on Equity and Return on Assets. The results of the research on the bank obtained that Return On Equity partially had no effect on stock prices and Return On Assets had an effect on stock prices, simultaneously Return on Equity and Return On Assets fell on stock prices, the Return On Assets signal was better than the Return On Equity signal. the results of research manufacturing companies Return On Assetspartially it does not have a significant effect on stock prices while Return On Equity partially has a significant effect on stock prices and simultaneously Return on Equity and Return On Assets have an effect on stock prices. While the signal is good Return On Equity leih of the signal Return On Assets. This study provides a new perspective on Return On Equity and Return On Assets in research.]]>
<![CDATA[TESTING RETURN ON EQUITY AND RETURN ON ASSETS SIGNALS ON LQ45 ISSUERS ]]>
<![CDATA[Hermawan, Hengki]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v4i2.4901
<![CDATA[This study aims to determine the effectiveness of the Return On Equity and Return On Assets signals at LQ45 issuers. M engujinya with multiple regression method on each object banks and manufacturing companies LQ45 companies subsequent visits magnitude of the effective contribution of Return on Equity and Return on Assets. The results of the research on the bank obtained that Return On Equity partially had no effect on stock prices and Return On Assets had an effect on stock prices, simultaneously Return on Equity and Return On Assets fell on stock prices, the Return On Assets signal was better than the Return On Equity signal. the results of research manufacturing companies Return On Assetspartially it does not have a significant effect on stock prices while Return On Equity partially has a significant effect on stock prices and simultaneously Return on Equity and Return On Assets have an effect on stock prices. While the signal is good Return On Equity leih of the signal Return On Assets. This study provides a new perspective on Return On Equity and Return On Assets in research.]]>
<![CDATA[Sosialisasi Memoderasi Kepatuhan Wajib Pajak UMKM ]]>
<![CDATA[Endang Kristiawati, Renny Wulandari, Risal,]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v4i2.4914
<![CDATA[Penelitian ini bertujuan untuk menguji faktor apa saja yang mempengaruhi kesadaran wajib pajak dalam memenuhi kewajiban perpajakan dengan sosialisasi sebagai variabel moderasi, metode penelitian yang digunakan adalah kuantitatif dengan uji statistik, sampel dalam penelitian ini adalah UMKM yang ada di Kota Pontianak. Hasil pada penelitian menemukan bahwa, Sosialisasi Perpajakan berpengaruh positif signifikan dan memperkuat Variabel Pengetahuan akuntansi dan Kualitas pelayanan fiskus terhadap Kepatuhan Wajib Pajak. Sosialisasi Perpajakan memperlemah Kesadaran Waijb Pajak terhadap Kepatuhan Wajib Pajak. Sedangkan Sosialisasi tidak memoderasi Pengetahuan Pajak terhadap Kepatuhan Wajib Pajak. Penelitian berikutnya peneliti dapat menambah jumlah sampel dan penambahan variabel lain.]]>
<![CDATA[ANALISIS PERBANDINGAN TINGKAT PERMINTAAN OBLIGASI KONVENSIONAL DAN SUKUK (OBLIGASI SYARIAH) ]]>
<![CDATA[Jubaidi, Jubaidi]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 4, No 2 (2020) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
Show Abstract
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DOI: 10.31293/rjabm.v4i2.4915
<![CDATA[ABSTRACTSukuk is one instrument that adds to the diversity of Islamic products in the capital market. The existence of sukuk increasingly competes with the number of conventional bonds that have long been circulating in the community. Therefore, this study aims to describe the comparison of the level of demand between conventional bonds and sukuk in 2014-2018. The method used in this study is a quantitative method with a type of comparative research, where this study takes data in the form of monthly time series data in a span of 5 years starting from 2014-2018. Data collected in the form of the number of bonds and corporate sukuk in circulation. The analytical tool used in this study was the t-test which in the subsequent process used SPSS assistance. The results of this study indicate that there is a comparison that shows the difference between the level of demand for bonds and sukuk.]]>
