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
14 Documents
Search results for
, issue
"Vol 5, No 2 (2021)"
:
14 Documents
clear
<![CDATA[Persepsi Wajib Pajak UMKM Atas Peraturan Pemerintah Nomor 23 Tahun 2018 Di Kota Pontianak ]]>
<![CDATA[Renny Wulandari Risal]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 5, No 2 (2021) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (273.907 KB)
|
DOI: 10.31293/rjabm.v5i2.5776
<![CDATA[This research aims to analyze and provide an overview of the perception of SMEs taxpayers in Pontianak City towards Government Regulation No. 23 of 2018 which is seen from tax rates, techbology and tax information, tax sanctions, tax facilities and tax socialization. This research is a descriptive study that describes the perception of taxpayers towards Government Regulation No. 23 of 2018. The sample in the study of SMEs taxpayers in Pontianak City uses the convenience samplling technique. The data analysis technique used validity test, reliability tets and descriptive data analysis. The results of that the perception of SMEs taxpayers on Government Regulation No. 23 0f 2018 as awhole has not been optimal. However, for taxpayer Government Regulation No. 23 of 2018 has provided convenience in carrying out tax payments for SMEs.]]>
<![CDATA[Pengaruh Pengalaman dan Kompetensi Terhadap Produktivitas Kerja ]]>
<![CDATA[Alfiana Nur Aisyah, Farah Nada Pinkan, Prames Berliana Danianta]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 5, No 2 (2021) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (613.193 KB)
|
DOI: 10.31293/rjabm.v5i2.5642
<![CDATA[Perusaahan merupakan tempat dalam menjalankan kegiatan produksi, pencatatan administrasi, dan terdiri dari orang-orang yang memiliki tanggung jawab dalam operasional dan resiko dalam perusahaannya. Pengalaman sangat diperlukan dalam bekerja, dan komptensi yang dimiliki setiap karyawan biasa digunakan untuk meningkatkan kinerja atau status dan juga kualitas seseorang dalam menyelesaikan pekerjaannya. Oleh karena itu, dengan adanya pengalaman dan kompetensi kerja yang tinggi dapat mendorong produktivitas karyawan dalam bekerja. Perusahaan selalu mementingkan produktivitas karena ini adalah hal terpenting untuk menentukan apakah perusahaan tersebut efektif atau tidak. Maka melalui penelitian ini dapat diketahui bahwa tujuan dilakukan penelitian ini adalah untuk mengetahui pengaruh pengalaman dan kompetensi kerja terhadap produktivitas kerja. Pada penelitian ini digunakan metode kuantitatif dengan menggunakan pendekatan survei kuesioner dengan jumalah 31 responden yang bekerja. Pengalaman dan kompetensi kerja saat ini sangat diperlukan pada perusahaan untuk meningkatkan produktivitas kerja di setiap karyawan dan menciptakan keefektifan pada perusahaan.]]>
<![CDATA[PERBAIKAN TATA LETAK PASAR INDUK TRADISIONAL DI SANGATTA DENGAN METODE MARKET BASKET ANALYSIS (MBA) ]]>
<![CDATA[Indra Wahyudi, Anwar Arifin]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 5, No 2 (2021) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (464.568 KB)
|
DOI: 10.31293/rjabm.v5i2.5784
<![CDATA[ ABSTRACTThe customer is one of the goals of the market. One of the factors that influence consumer satisfaction is the arrangement of products/products. An attractive display becomes the face of the market itself. The Traditional Main Market in Sangatta is a market that is satisfied with consumers. So far, the product arrangement of the Traditional Main Market in Sangatta has only been based on the intuition of the market management, while the wide market area causes consumers to feel tired when shopping.The Market Basket Analysis method aims to determine what products are usually purchased by consumers at the same time. In addition, the application of this method can provide convenience for consumers in shopping, because goods that are usually purchased simultaneously are nearby. In addition, it can improve efficiency in conducting promotions. Products purchased should not be produced simultaneously, promoting one product can increase sales of other products that are usually purchased simultaneouslyThis study uses the Market Basket Analysis (MBA) method. Product information that dominates sales can be used as a reference to determine consumer habits in making purchases. The habit in question is any product that consumers buy at the same time. The use of Market Basket Analysis (MBA) is expected to cause impulse buying/purchases that were not planned. In addition to using Market Basket Analysis (MBA), Activity Relationship Chart (ARC) is also used as a tool to get layout results that are by consumer habits in shopping and with government regulations. Keywords : Product layout, Market basket analysis, Activity relationship chart. ]]>
<![CDATA[PENGARUHKOMPENSASIFINANSIALDANSEMANGAT KERJA TERHADAP KINERJA KARYAWAN PADAKOPERASI SIMPAN PINJAM “MUHAMMADIYAHDI MARTAPURA†KABUPATEN BANJAR ]]>
<![CDATA[Abdul Kadir]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 5, No 2 (2021) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (262.565 KB)
|
DOI: 10.31293/rjabm.v5i2.5750
<![CDATA[Abstract: The purpose of this study was to determine the effect of financial compensation and work morale on employee performance at the Savings and Loans Cooperative "Muhammadiyah in Martapura" Banjar Regency. simultaneously, partially and dominantly. This study uses an analytical survey research method with a cross sectional approach. The population in this study were 35 people. The sample in this study used a total sampling technique of 35 people in 2020. Data collection techniques used questionnaires, documentation, interviews and observations. The data analysis technique uses regression analysis with computerized assistance and the SPSS Version 25 program. The results of the study can be concluded that financial allowances and work morale have a simultaneous influence on employee performance at the Savings and Loans Cooperative "Muhammadiyah in Martapura" Banjar Regency. Financial allowances and morale have a partial effect on employee performance at the Savings and Loans Cooperative "Muhammadiyah in Martapura" Banjar Regency. Morale (X2) is the variable that has the most dominant influence on employee performance at the Savings and Loan Cooperative "Muhammadiyah in Martapura" Regency Kata Kunci : tunjangan finansial, semangat kerja, kinerja ]]>
<![CDATA[Pengaruh DER dan NPM terhadap Nilai Perusahaan pada Perusahaan Properti dan Real Estate yang terdaftar di BEI ]]>
<![CDATA[Indah Widyah Ningsih]]>;
<![CDATA[Deni Malik]]>;
<![CDATA[Mursidah Nurfadillah]]>;
<![CDATA[Fenty Fauziah]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 5, No 2 (2021) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (359.84 KB)
|
DOI: 10.31293/rjabm.v5i2.5830
<![CDATA[This study aims to identify significant influence between Debt to Equity Ratio (DER) and Net Profit Margin (NPM) on firm value proxied by Price Book Value (PBV) in property and real estate companies listed on the Indonesia Stock Exchange. This study uses a multiple linear regression method with quantitative approach and uses a purposive sampling method with sampling techniques on property and real estate companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The final sample of the study was 39 firm-years. The results of this study indicate that there’s a significant effect of Debt to Equity Ratio (DER) on Firm Value and there’s no significant effect on Net Profit Margin (NPM) on Firm Value. This research was expected to be a reference and material for consideration in making investment decisions for investors, as well reference for considering company value and efforts to increase company value in order to attract investors to invest their capital for the company. Keywords : DER, NPM dan Firm Value]]>
<![CDATA[PENGARUH LOAN TO DEPOSIT RATIO DAN BEBAN OPERATIONAL PER PENDAPATAN OPERASIONAL TERHADAP RETURN ON ASSET PADA PT. BANK MEGA Tbk YANG TERCATAT DI BURSA EFEK INDONESIA (BEI) ]]>
<![CDATA[Krida Puji Rahayu]]>;
<![CDATA[Rudi Sanjaya]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 5, No 2 (2021) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (468.971 KB)
|
DOI: 10.31293/rjabm.v5i2.5700
<![CDATA[The purpose of this study was to determine the effect of Loan to Deposit Ratio (LDR) and Operating Expenses per Operating Income (BOPO) on Return On Assets (ROA) at PT. Bank Mega Tbk in 2010-2019. This study uses secondary data obtained through documentation in the form of annual financial reports from PT. Bank Mega Tbk, officially accessed from www.bankmega.com Data analysis was carried out using Descriptive Analysis, Classical Assumption Test consisting of Normality Test; Non-Multicollinearity Test; Non Heteroscedasticity Test; and Non-Autocorrelation Test, Model Feasibility Test consisting of Multiple Correlation Test (R); Determination Correlation Test (R Square); and the F Test (Anova), as well as the Effect of Causality Test consisting of the Simple Linear Regression Coefficient; Multiple Linear Analysis; and Hypothesis Testing (T Test).The results of the study found that the Loan to Deposit Ratio on Return On Assets at PT Bank Mega in 2010-2019 with a significant value of 0.826 where 0.826 > 0.05 means that the Loan to Deposit Ratio has no effect on Return On Assets. Operating Expenses per Operating Income on Return On Assets at PT Bank Mega in 2010-2019 with a significant value of 0.000 where 0.000 < 0.05 means that Operational Expenses per Operating Income have an effect on Return On Assets. And Loan to Deposit Ratio and Operating Expenses per Operating Income on Return On Assets at PT Bank Mega in 2010-2019 with a significant value of 0.010 where 0.010 < 0.05 means that Loan to Deposit Ratio of Operating Expenses per Operating Income has a joint effect on Return On Assets.]]>
<![CDATA[Pengaruh Pengendalian Internal, Penerapan Standar Akuntansi Keuangan (SAK), Dan Bukti-Bukti (Kecukupan dan Kelayakan) Audit Terhadap Opini Laporan Keuangan Wajar Tanpa Pengecualian “Studi Penelitian Di Kantor Akuntan Publik Di Jakarta Selatan ]]>
<![CDATA[Rudi Sanjaya]]>;
<![CDATA[Krida Puji Rahayu, Lativa]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 5, No 2 (2021) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (255.36 KB)
|
DOI: 10.31293/rjabm.v5i2.5698
<![CDATA[The purpose of this study was to determine the effect of internal control, the application of financial accounting standards (SAK), and audit evidence (adequacy and feasibility), either simultaneously or partially. The population used in this study are auditors who work at the Public Accounting Firm (KAP) located in South Jakarta. The sampling technique in this study used the purposive sampling method. This study uses primary data in the form of a questionnaire distributed at the public accounting firm in South Jakarta. Hypothesis testing in this study using multiple linear regression. The results show that the magnitude of the coefficient of determination is 0.535 or internal control, the application of financial accounting standards (SAK) and audit evidence (adequacy and feasibility) can explain the unqualified opinion on financial statements by 53.5%, while the rest (100%- 53.5% = 46.5%) is explained by other variables that are not used in the study such as limitations on audit scope, accounting systems and procedures, client survival factors, and company integrity, and the results of the hypothesis show that internal control, application of accounting standards Financial Statements (SAK), and audit evidence (Sufficiency and Eligibility) have a significant effect simultaneously or partially on the unqualified opinion on the financial statements.]]>
<![CDATA[Pengaruh Pengalaman dan Kompetensi Terhadap Produktivitas Kerja ]]>
<![CDATA[Prames Berliana Danianta, Alfiana Nur Aisyah, Farah Nada Pinkan,]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 5, No 2 (2021) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31293/rjabm.v5i2.5642
<![CDATA[Perusaahan merupakan tempat dalam menjalankan kegiatan produksi, pencatatan administrasi, dan terdiri dari orang-orang yang memiliki tanggung jawab dalam operasional dan resiko dalam perusahaannya. Pengalaman sangat diperlukan dalam bekerja, dan komptensi yang dimiliki setiap karyawan biasa digunakan untuk meningkatkan kinerja atau status dan juga kualitas seseorang dalam menyelesaikan pekerjaannya. Oleh karena itu, dengan adanya pengalaman dan kompetensi kerja yang tinggi dapat mendorong produktivitas karyawan dalam bekerja. Perusahaan selalu mementingkan produktivitas karena ini adalah hal terpenting untuk menentukan apakah perusahaan tersebut efektif atau tidak. Maka melalui penelitian ini dapat diketahui bahwa tujuan dilakukan penelitian ini adalah untuk mengetahui pengaruh pengalaman dan kompetensi kerja terhadap produktivitas kerja. Pada penelitian ini digunakan metode kuantitatif dengan menggunakan pendekatan survei kuesioner dengan jumalah 31 responden yang bekerja. Pengalaman dan kompetensi kerja saat ini sangat diperlukan pada perusahaan untuk meningkatkan produktivitas kerja di setiap karyawan dan menciptakan keefektifan pada perusahaan.]]>
<![CDATA[PERBAIKAN TATA LETAK PASAR INDUK TRADISIONAL DI SANGATTA DENGAN METODE MARKET BASKET ANALYSIS (MBA) ]]>
<![CDATA[Anwar Arifin, Indra Wahyudi,]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 5, No 2 (2021) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31293/rjabm.v5i2.5784
<![CDATA[ ABSTRACTThe customer is one of the goals of the market. One of the factors that influence consumer satisfaction is the arrangement of products/products. An attractive display becomes the face of the market itself. The Traditional Main Market in Sangatta is a market that is satisfied with consumers. So far, the product arrangement of the Traditional Main Market in Sangatta has only been based on the intuition of the market management, while the wide market area causes consumers to feel tired when shopping.The Market Basket Analysis method aims to determine what products are usually purchased by consumers at the same time. In addition, the application of this method can provide convenience for consumers in shopping, because goods that are usually purchased simultaneously are nearby. In addition, it can improve efficiency in conducting promotions. Products purchased should not be produced simultaneously, promoting one product can increase sales of other products that are usually purchased simultaneouslyThis study uses the Market Basket Analysis (MBA) method. Product information that dominates sales can be used as a reference to determine consumer habits in making purchases. The habit in question is any product that consumers buy at the same time. The use of Market Basket Analysis (MBA) is expected to cause impulse buying/purchases that were not planned. In addition to using Market Basket Analysis (MBA), Activity Relationship Chart (ARC) is also used as a tool to get layout results that are by consumer habits in shopping and with government regulations. Keywords : Product layout, Market basket analysis, Activity relationship chart. ]]>
<![CDATA[PENGARUHKOMPENSASIFINANSIALDANSEMANGAT KERJA TERHADAP KINERJA KARYAWAN PADAKOPERASI SIMPAN PINJAM “MUHAMMADIYAHDI MARTAPURA” KABUPATEN BANJAR ]]>
<![CDATA[Kadir, Abdul]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 5, No 2 (2021) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.31293/rjabm.v5i2.5750
<![CDATA[Abstract: The purpose of this study was to determine the effect of financial compensation and work morale on employee performance at the Savings and Loans Cooperative "Muhammadiyah in Martapura" Banjar Regency. simultaneously, partially and dominantly. This study uses an analytical survey research method with a cross sectional approach. The population in this study were 35 people. The sample in this study used a total sampling technique of 35 people in 2020. Data collection techniques used questionnaires, documentation, interviews and observations. The data analysis technique uses regression analysis with computerized assistance and the SPSS Version 25 program. The results of the study can be concluded that financial allowances and work morale have a simultaneous influence on employee performance at the Savings and Loans Cooperative "Muhammadiyah in Martapura" Banjar Regency. Financial allowances and morale have a partial effect on employee performance at the Savings and Loans Cooperative "Muhammadiyah in Martapura" Banjar Regency. Morale (X2) is the variable that has the most dominant influence on employee performance at the Savings and Loan Cooperative "Muhammadiyah in Martapura" Regency Kata Kunci : tunjangan finansial, semangat kerja, kinerja ]]>
