cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Faizal Reza
Contact Email
rezafaizaluntagsmd@gmail.com
Phone
+628122999476
Journal Mail Official
rezafaizaluntagsmd@gmail.com
Editorial Address
Jl. Ir. H. Juanda No. 80 Samarinda, East Kalimantan. Phone 0541 743390. Email: rjabm@untag-smd.ac.id; rezafaizaluntagsmd@gmail.com URL: http://ejurnal.untag-smd.ac.id/index.php/RJABM/about/contact
Location
Kota samarinda,
Kalimantan timur
INDONESIA
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 14 Documents
 1   2 
Search results for , issue "Vol 5, No 2 (2021)" : 14 Documents clear
Pengaruh DER dan NPM terhadap Nilai Perusahaan pada Perusahaan Properti dan Real Estate yang terdaftar di BEI Ningsih, Indah Widyah; Malik, Deni; Nurfadillah, Mursidah; Fauziah, Fenty
RJABM (Research Journal of Accounting and Business Management) Vol 5, No 2 (2021)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v5i2.5830

Abstract

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
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) Rahayu, Krida Puji; Sanjaya, Rudi
RJABM (Research Journal of Accounting and Business Management) Vol 5, No 2 (2021)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v5i2.5700

Abstract

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.
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 Sanjaya, Rudi; Puji Rahayu, Lativa, Krida
RJABM (Research Journal of Accounting and Business Management) Vol 5, No 2 (2021)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v5i2.5698

Abstract

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.
Persepsi Wajib Pajak UMKM Atas Peraturan Pemerintah Nomor 23 Tahun 2018 Di Kota Pontianak Risal, Renny Wulandari
RJABM (Research Journal of Accounting and Business Management) Vol 5, No 2 (2021)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v5i2.5776

Abstract

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.

Page 2 of 2 | Total Record : 14

 1   2 

Filter by Year

2021 2021


Reset
Filter By Issues
All Issue Vol 9, No 2 (2025) Vol 9, No 1 (2025) Vol 8, No 2 (2024) Vol 8, No 1 (2024) Vol 7, No 2 (2023) Vol 7, No 1 (2023) Vol 6, No 2 (2022) Vol 6, No 1 (2022) Vol 5, No 2 (2021) Vol 5, No 1 (2021) Vol 4, No 2 (2020) Vol 4, No 1 (2020) Vol 3, No 2 (2019) Vol 3, No 1 (2019) Vol 2, No 2 (2018) Vol 2, No 1 (2018) Vol 1, No 2 (2017) Vol 1, No 1 (2017) More Issue