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[PENGARUH SKEPTISISME PROFESIONAL, INDEPENDENSI, DAN PENGALAMAN AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT ]]>
<![CDATA[Suparmin Suparmin]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 5, No 1 (2021) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v5i1.5028
<![CDATA[Pengaruh Skeptisisme Profesional, Independensi, dan Pengalaman Auditor Terhadap Ketepatan Pemberian Opini Audit, This study aims to find evidence of the influence of professional skepticism, independence, and experience of auditors on the accuracy of giving audit opinions. The population in this study were respondents who worked at public accounting firms in Tangerang and South Tangerang. The sampling technique used in this research is convenience sampling, with a total sample of 141 respondents. The statistical method uses Multiple Regression Analysis, with hypothesis testing F test (simultaneous) and T test (partial).The results of this study indicate that professional skepticism, independence, and experience of auditors have a significant effect on the accuracy of giving audit opinions to public accounting firms in Tangerang and South Tangerang.]]>
<![CDATA[Leading Sector Relationship To Inter-Regional Economic Growth In The Subosukawonosraten Region ]]>
<![CDATA[Edy Yusuf Agung Gunanto]]>;
<![CDATA[Kamila Yasmin]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 5, No 1 (2021) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v5i1.5518
<![CDATA[This study aims to analyze the relationship between economic growth regency in Subosukawonosraten Region with leading sector approach. The linkage of leading sectors towards economic growth of other regions in the Subosukawonosraten Region determined by Multiple Linear Regression analysis. The results of the Multiple Linear Regression analysis is the most sector that has a significant influence on the other regional economic growth is sectors industry. In addition, sectors that have a significant influence on regional economic growth are real estate, agriculture, construction, information and communication, accommodation provision, trade, government and water supply, respectively.]]>
<![CDATA[EFISIENSI ILUSI FISKAL DAN PENGARUH PENGELUARAN PEMERINTAH DAERAH TERHADAP PERTUMBUHAN EKONOMI (Kasus : Kabupaten di Provinsi Jawa Timur Tahun 2016 s.d. 2018) ]]>
<![CDATA[Farah Aisha Nur Afifah]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 5, No 1 (2021) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v5i1.5526
<![CDATA[ The research is to prove that there was a fiscal illusion in district government spending in East Java in 2016-2018, and to prove that the fiscal illusion that occurred in government spending had an influence on the economic growth of each district. In fiscal decentralization in the era of regional autonomy, there is a phenomenon that each regional government still depends on financing activities from government transfer funds rather than receiving local revenue to finance regional expenditures. Even though government spending has increased every year, it is not in balance with economic growth. In this study it can be proven that there is a fiscal illusion in district government spending in East Java 2016-2018, this fiscal illusion affects the economic growth of each region. To increase economic growth and reduce regional unemployment rates, it is necessary to make efforts to increase capacity and fiscal independence as well as increase the labor force participation rate.Keywords: fiscal illusion, government spending, local government, economic growth, East Java.]]>
<![CDATA[AKUNTANSI PAJAK DI TINJAU DARI LAPORAN KEUANGAN KOPERASI SYARIAH ]]>
<![CDATA[Renny - Wulandari]]>;
<![CDATA[Febriati Febriati]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 5, No 1 (2021) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v5i1.5362
<![CDATA[Syaria accounting is not as familiar as conventional accounting for taxpayers, except for business entities whose business activities use sharia principles. Islamic accounting produces the sam financial reports as conventional accounting. As for when both accounting are used, both must make accounting reports to see how much tax is owed. However, conventional accounting strill views that the results are not in accordance with the actual condition of the company. In contrast to islamic accounting, which uses sharia principles, its said ti be the same as tax accounting, namely upholding honesty in producing reports. The results of this study show that the KSU BMT Mujahidin Islamic cooperative in the city of Pontianak which applies sharia accounting in its reporting is not tax accounting which makes it easier to report taxes, and has not reported taxes in an orderly manner. Inhibiting factors that accur are based on knowledge and tax problems with the procedures for making tax reports, lack of human resources, lack of socialization from related parties, lack of tax education and training for sharia cooperatives and understanding tax and tax accounting theory has never studied good form in form of assistance and monitoring. ]]>
<![CDATA[PENGARUH DISIPLIN KERJA, MOTIVASI KERJA TERHADAP LINGKUNGAN KERJA DAN KINERJA KARYAWAN PT. SAMSONITE INDONESIA ]]>
<![CDATA[Amirudin Amirudin]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 5, No 1 (2021) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v5i1.5043
<![CDATA[In achieving organizational goals, of course, employees are required to maximize the performance they have. Employee performance is an important thing for the organization to pay attention to, because it can affect the achievement of goals and the progress of the organization in the changing global competition. The objectives of this study are: 1) to analyze and determine work discipline on employee performance. 2) analyze and determine the work motivation of employees. 3) analyze and determine the work environment on employee performance. 4) analyze and determine the effect of work discipline, work motivation and work environment simultaneously on employee performance.This research method uses a survey method with a quantitative research approach. survey research is meant to explain causal relationships and hypothesis testing. the population in this research are all employees of PT. Samsonite Indonesia as many as 125 employees, using the Slovin formula, the employees of PT. The sample of Samsonite Indonesia used in this study is 96 people.The results of this study indicate that: 1) Work discipline has a positive and significant effect on the employee performance of PT Samsonite Indonesia. 2) Motivation has a positive and significant effect on the employee performance of PT Samsonite Indonesia. 3) The work environment has a positive and significant effect on the employee performance of PT Samsonite Indonesia. 4) Work discipline, work motivation and work environment simultaneously have a positive and significant effect on employee performance of PT Samsonite Indonesia employees.]]>
<![CDATA[PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PASIEN POLI UMUM PADA KLINIK SUKAMAJU TAPOS DEPOK ]]>
<![CDATA[ROSENTO SENTO ROSENTO]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 5, No 1 (2021) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v5i1.5530
<![CDATA[ABSTRACT Service is an activity to serve customer needs. Companies engaged in products or services can provide the best service so that they can provide satisfaction to customers. The research objective was to find out how much influence the service had on customer aging at the Primary Outpatient Clinic of Sukamaju Tapos Depok. This research is a quantitative study with data calculation using SPSS version 16. The population taken is the average data of patient visits in a day, namely 79 patients. The sample in this study was 65 samples using the random sampling method. The research instrument used a questionnaire with a total of 30 (thirty) statement items. Based on data analysis, the results of the study on a correlation coefficient of 0.872 indicate that service quality has a strong relationship with customer satisfaction. From the determination coefficient test, it was found that the contribution of service variables to patient satisfaction was 79.4% and the remaining 20.6% was influenced by other variables not examined by the author. The simple regression results obtained 13,878 showed good with unidirectional constants and it can be concluded that the effect of service quality on satisfaction at the Sukamaju clinic has a significant effect. Keywords: Service Quality, Customer Satisfaction.]]>
<![CDATA[PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PASIEN POLI UMUM PADA KLINIK SUKAMAJU TAPOS DEPOK ]]>
<![CDATA[Rosento, Rosento]]>;
<![CDATA[Susilowati, Isnurrini Hidayat]]>;
<![CDATA[Saadah, Dedeh]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 5, No 1 (2021) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v5i1.5530
<![CDATA[ABSTRACT Service is an activity to serve customer needs. Companies engaged in products or services can provide the best service so that they can provide satisfaction to customers. The research objective was to find out how much influence the service had on customer aging at the Primary Outpatient Clinic of Sukamaju Tapos Depok. This research is a quantitative study with data calculation using SPSS version 16. The population taken is the average data of patient visits in a day, namely 79 patients. The sample in this study was 65 samples using the random sampling method. The research instrument used a questionnaire with a total of 30 (thirty) statement items. Based on data analysis, the results of the study on a correlation coefficient of 0.872 indicate that service quality has a strong relationship with customer satisfaction. From the determination coefficient test, it was found that the contribution of service variables to patient satisfaction was 79.4% and the remaining 20.6% was influenced by other variables not examined by the author. The simple regression results obtained 13,878 showed good with unidirectional constants and it can be concluded that the effect of service quality on satisfaction at the Sukamaju clinic has a significant effect. Keywords: Service Quality, Customer Satisfaction.]]>
<![CDATA[AKUNTANSI PAJAK DI TINJAU DARI LAPORAN KEUANGAN KOPERASI SYARIAH ]]>
<![CDATA[Wulandari, Renny -]]>;
<![CDATA[Febriati, Febriati]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 5, No 1 (2021) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
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DOI: 10.31293/rjabm.v5i1.5362
<![CDATA[Syaria accounting is not as familiar as conventional accounting for taxpayers, except for business entities whose business activities use sharia principles. Islamic accounting produces the sam financial reports as conventional accounting. As for when both accounting are used, both must make accounting reports to see how much tax is owed. However, conventional accounting strill views that the results are not in accordance with the actual condition of the company. In contrast to islamic accounting, which uses sharia principles, its said ti be the same as tax accounting, namely upholding honesty in producing reports. The results of this study show that the KSU BMT Mujahidin Islamic cooperative in the city of Pontianak which applies sharia accounting in its reporting is not tax accounting which makes it easier to report taxes, and has not reported taxes in an orderly manner. Inhibiting factors that accur are based on knowledge and tax problems with the procedures for making tax reports, lack of human resources, lack of socialization from related parties, lack of tax education and training for sharia cooperatives and understanding tax and tax accounting theory has never studied good form in form of assistance and monitoring. ]]>
<![CDATA[PENGARUH DISIPLIN KERJA, MOTIVASI KERJA TERHADAP LINGKUNGAN KERJA DAN KINERJA KARYAWAN PT. SAMSONITE INDONESIA ]]>
<![CDATA[Amirudin, Amirudin]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 5, No 1 (2021) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
Show Abstract
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Original Source
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DOI: 10.31293/rjabm.v5i1.5043
<![CDATA[In achieving organizational goals, of course, employees are required to maximize the performance they have. Employee performance is an important thing for the organization to pay attention to, because it can affect the achievement of goals and the progress of the organization in the changing global competition. The objectives of this study are: 1) to analyze and determine work discipline on employee performance. 2) analyze and determine the work motivation of employees. 3) analyze and determine the work environment on employee performance. 4) analyze and determine the effect of work discipline, work motivation and work environment simultaneously on employee performance.This research method uses a survey method with a quantitative research approach. survey research is meant to explain causal relationships and hypothesis testing. the population in this research are all employees of PT. Samsonite Indonesia as many as 125 employees, using the Slovin formula, the employees of PT. The sample of Samsonite Indonesia used in this study is 96 people.The results of this study indicate that: 1) Work discipline has a positive and significant effect on the employee performance of PT Samsonite Indonesia. 2) Motivation has a positive and significant effect on the employee performance of PT Samsonite Indonesia. 3) The work environment has a positive and significant effect on the employee performance of PT Samsonite Indonesia. 4) Work discipline, work motivation and work environment simultaneously have a positive and significant effect on employee performance of PT Samsonite Indonesia employees.]]>
<![CDATA[PENGARUH SKEPTISISME PROFESIONAL, INDEPENDENSI, DAN PENGALAMAN AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT ]]>
<![CDATA[Suparmin, Suparmin]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 5, No 1 (2021) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31293/rjabm.v5i1.5028
<![CDATA[Pengaruh Skeptisisme Profesional, Independensi, dan Pengalaman Auditor Terhadap Ketepatan Pemberian Opini Audit, This study aims to find evidence of the influence of professional skepticism, independence, and experience of auditors on the accuracy of giving audit opinions. The population in this study were respondents who worked at public accounting firms in Tangerang and South Tangerang. The sampling technique used in this research is convenience sampling, with a total sample of 141 respondents. The statistical method uses Multiple Regression Analysis, with hypothesis testing F test (simultaneous) and T test (partial).The results of this study indicate that professional skepticism, independence, and experience of auditors have a significant effect on the accuracy of giving audit opinions to public accounting firms in Tangerang and South Tangerang.]]>
