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EFFECT OF ORGANIZATIONAL CULTURE, ORGANIZATIONAL COMMITMENT, AND LOYALTY ON EMPLOYEE PERFORMANCE OF PT. NISSAN MOTOR INDONESIA SURABAYA Tri Setyo Herdianto, Tri Andjarwati; Setyo Herdiyanto
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 1 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

The aim of this study is to examine and analyze the influence of corporate culture, corporate engagement and loyalty on employee performance at PT. Nissan Motor Indonesia Surabaya. The hypothesis of this study is that company culture, engagement and loyalty of employees have an impact on employee performance. The data was collected by distributing questionnaires to 25 participants. SPSS version 25 was used for data analysis in this study. The sampling technique used was saturated sampling. The data analysis technique used is validity test, reliability test, classic acceptance test, multiple linear regression analysis, multiple correlation analysis and determination analysis. The F-test and the t-test are used as hypothesis tests.Based on the research of multiple linear regression analysis, Y = 16,613 + 0.428 X1 + 0.464 X2 + 0.595 X3 + e. The results of the F-hypothesis test show that organizational culture, organizational commitment and loyalty simultaneously have a significant influence on employee performance; this can be seen from the Sig value of 0.000 <0.05 and the value of F_count 18.899> F_table 3.07. The results of the t-hypothesis test indicate that the variable organizational culture sometimes has a significant influence on employee performance, this can be seen from the sig value of 0.000 <0.05 and the t_count value of 3,311> t_table 2,080. Partial commitment of the organization has a significant influence on employee performance, this can be seen from the sig value of 0.032 <0.05 and the value of t_count 2.303> t_table 2.080. Loyalty sometimes has a significant influence on employee performance, this can be seen from the sig value of 0.001 <0.05 and the t_count value of 3.974> t_table 2.080. The results of the t-hypothesis test show that the variables organizational culture, organizational commitment and loyalty partially influence employee performance.Keywords: Employee Performance, Loyalty, Organizational Commitment, Organizational Culture.

PENGARUH LINGKUNGAN KERJA, MOTIVASI, DAN KOMPENSASI TERHADAP KEPUASAN KERJA UNTUK MENINGKATKAN PRODUKTIVITAS KERJA KARYAWAN PADA PT. RAYA AZURA PERSADA Agustina Mogi, Sidik Priadana, Azhar Affandi, Umi Narimawati
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 1 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Determining the effect of the Work-Environment, Motivation and Compensations on Job-Satisfaction for this study to improve work productivity at PT. Raya Azura Persada.A quantitative-research is research that is elected by the researcher. Saturated sample is used for sampling from the total population, namely all employees who work at PT. Raya Azura Persada. A questionnaire is used to collect data.Based on data, we can conclude that there is significance (0,045) between the Work-Environment (variable-X1). There is no significance (>0,05) between Motivation & Compensation on Job-Satisfaction (variable-Y). Aside from that there is no influence of Work-Environment (variable-X1), Motivation (variable-X2) & Compensation (variable-X3) for work productivity (variable-Z) indicated by the value of significance > 0.05.

Pengembangan Bisnis Pariwisata Kebun Raya Bogor Pada Masa Pandemik Covid 19 Berdasarkan Daya Dukung Wisata dan CHSE Isnurrini Hidayat Susilowati, Rosento
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 1 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

The impact of the COVID-19 pandemic caused tourist visits to decline sharply which led to a decline in regional income and foreign exchange from the tourism sector. Nowadays people have new habits where in determining choices or tourist destinations they consider health, security and safety factors. Opening and redeveloping the tourism sector, the Ministry of Tourism and Creative Economy is preparing a Cleanliness, Health, Safety and Environmental Sustainable (CHSE) program with its carrying capacity. This is also done by the Bogor Botanical Gardens tourist attraction. This study aims to explore internal and external factors in the business development of the tourism sector based on the carrying capacity of tourism and CHSE in the Bogor Botanical Gardens, followed by formulating alternative strategies and priority strategies using SWOT analysis. The study used a qualitative descriptive method. Based on the strategic analysis of the development of the Bogor Botanical Gardens tourism object, it is in quadrant I between external opportunities and internal strengths with management strategies by implementing CHSE, adding facilities and infrastructure to support CHSE, for example ticket purchases are made in two events, namely online and offline applications and additional toilet facilities. The next strategy is to add educational tourism spots for ornamental plant maintenance to visitors and actively post activities on Instagram and create an attractive website.Keywords: SWOT, Tourism Business Development

PENGARUH PAJAK TANGGUHAN, KOMPENSASI MANAJEMEN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN PAJAK Suparmin, Satiman
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 1 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

The purpose of this research are to test the influence of Deferred Tax, Management Compensation and Company Size on Tax Management. The independent variables used are Deferred Tax, Management Compensation and Company Size. The dependent variable used is Tax Management. This research is a type of quantitative research using secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015 until 2019. The method used is purposive sampling because this study has certain sample criteria that are tailored to the research objectives. Based on the purposive sampling method, the number of samples of manufacturing companies in this study was 165 samples. In testing the hypothesis using multiple regression analysis with the help of the Eviews version 12 program. Based on the results of the F test, it can be seen that the variables of Deferred Tax, Management Compensation and Company Size together had an effect on Tax Management. Based on the results of the t test, it can be seen that the Deferred Tax variable had an effect on Tax Management. Management Compensation Variable didn’t effect on Tax Management. Company Size variable didn’t effect on Tax Management.

PENGARUH INDEKS PEMBANGUNAN MANUSIA DAN PDRB SEKTOR PERTANIAN TERHADAP KEMISKINAN DI KALIMANTAN TIMUR Saripah Nurfilah, Mariyah
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 1 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

The Human Development Index (HDI) is an indicator used to show the population's access to development outcomes and the development ranking of a region. The basic dimensions of HDI with the new method consist of a long and healthy life, knowledge, and a decent standard of living. The objectives of the study were to describe the HDI achievement, employment in the agricultural sector and its contribution to GRDP, and to analyze the effect of the HDI and GRDP of Agriculture on poverty in East Kalimantan. This study uses descriptive analysis and multiple linear regression analysis with variables Mean Length of School, Expenditure per capita (EXP), and Gross Regional Domestic Product of the agricultural sector (GDP). The data used are time series data for the period 2011-2020. The results showed an increase in HDI by 4.22, an increase in GRDP of 28.48 billion, and the percentage of poor people by an average during the 2011-2020 period of 6.25%. The variables of average length of schooling, per capita expenditure, and GRDP in the agricultural sector have a significant effect on the 5% level of poverty, while the variables of school year expectancy and life expectancy have no significant effect on poverty. RLS has a significant effect on increasing poverty, and EXP and GRDP in the agricultural sector have a significant effect on reducing poverty. The implication of the research is to increase the human development index by increasing the quality and quantity of providing education guarantees, social welfare guarantees to the community, as well as increasing income and creating job opportunities.

PENGARUH GPM, DER DAN EPS TERHADAP HARGA SAHAM PADA PT. ADHI KARYA (PERSEROAN), TBK YANG TERCATAT DI BURSA EFEK INDONESIA Rudi Sanjaya
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 1 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

The purpose of this study was to analyze the effect of Gross Profit Margin, Debt to Equity Ratio and Earning Per Share on stock prices at PT Adhi Karya Tbk period 2013-2020. The data collection method used in this study is secondary data. The type of data used in writing this thesis is quantitative data, namely the financial statements of PT Adhi Karya Tbk period 2013-2020. Financial statement management uses IMB SPSS version 22. The data analysis methods used in this research are financial ratio analysis, descriptive analysis, classical assumption test, model feasibility test, and causality effect test. From the results of the study it can be concluded that GPM (X1) partially has a significant effect on stock prices (Y), while DER (X2) and EPS (X3) partially have no significant effect on stock prices (Y). From the results of the F test, GPM, DER and EPS simultaneously have a significant effect on stock prices. And based on the coefficient of determination test shows a value of 0.727 which explains that GPM, DER and EPS affect stock prices by 72.7% while the remaining 27.3% is influenced by other factors not examined in this study.

ANALISIS PENDAPATAN USAHATANI SAWO (Manilkara zapota L.) DI DESA API-API KECAMATAN WARU KABUPATEN PENAJAM PASER UTARA Midiansyah, Firda Juita, Aditya Rachman Yusuf
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 1 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Sapodilla is a long-lived fruit tree, sapodilla is very beneficial for health, people really like sapodilla because the fruit is sweet and soft. Sapodilla farming activities carried out are activities to produce agricultural commodities as agribusiness. This study aims was to determine the income from sapodilla farming in Api-Api Village, Waru District, North Penajam Paser Regency. This research has been carried out for 3 months from December 2020 to February 2021 in Api-Api Village, Waru District, Pejanam Paser Utara Regency. Sampling using the census method or saturated sample with a total of 29 respondents. The data collection method used primary data with interviews and secondary data with relevant literature after which income was analyzed. The results showed that the average total revenue obtained by the respondents was IDR 4.840.127.000 ha-1 year-1 with an average revenue of IDR 166.900.931,03 ha-1 year-1 while the production cost was IDR 673.376.000 ha-1 year-1 with an average production cost of IDR 23.219.862,07 ha-1 year-1 The results of the analysis show that the total income obtained from 29 respondents is IDR 4.166.751.000 ha-1 year-1 with an average income IDR 143.681.068,97 ha-1 year-1 . The role of the government is very important to encourage sapodilla farming to increase maximum yields.

PENGARUH BYSTANDER EFFECT DAN WHISTLEBLOWING TERHADAP KECURANGAN LAPORAN BANTUAN KEUANGAN PARTAI POLITIK (STUDI EKSPERIMEN PADA MAHASISWA PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNDANA) Yohana Febriani Angi, Maria Indriyani Hewe Tiwu
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 1 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

AbstractThis study aims to (1) Determine the effect of the observer's impact on reducing party financial assistance funds; (2) Knowing the effect of whistleblowing on opposing fraud and (3) studying the effect of observers and complaints on the increase in party political aid funds. Testing the hypothesis in this study using an experimental instrument. The factors consist of two variables, namely the adequacy of financial statements as the dependent variable, the observer effect and the complaint as an independent variable. The population in this study were all students of FEB Accounting Study Program, Nusa Cendana University. The sampling technique using purposive sampling method. The criteria used as research correspondents are students who have received and taken Business Law and Ethics courses. The data used in this study are primary data obtained directly from the research object in several research results. The Rating Scale used in this study uses a Likert Scale. The results show that the bystander effect affects the reduction of financial aid for political parties. Whistleblowing plays a role in reducing the fraud on financial statements of political parties. And the effect observer and whistleblowing influence simultaneously towards reducing the adequacy of political party financial assistance. Keywords: Bystander effect, whistleblowing, Fraudulent Reports on political party financial assistance

PEMETAAN BIBLIOMETRIK DENGAN VOSVIEWER TERHADAP PERKEMBANGAN HASIL PENELITIAN IMPLEMENTASI GOOD CORPORATE GOVERNANCE Arbi Abdul Kahfi; Muhammad Rizal; Tetty Herawati
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 1 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

This study aims to determine the development map of research in the topic of implementation of good corporate governance (GCG). The study was conducted in October 2021 by conducting a search through the Scopus database. The search data is then analysis descriptively based on the year, name of the institution and country, the name of the journal, and productivity. The data is then analysis using the VOSViewer. The results showed that the number of publications of research results in this topic at Scopus in 2002-2021 had increased significantly. The largest publication of research results in this topic indexed in Scopus is Diponegoro University. The most productive researcher is Stiglbauer, M. Through network visualization shows that the development map of GCG implementation research is divided into 7 clusters with 22 topics. Density visualization shows the development of GCG implementation research has the heaviest weight on the word good corporate governance and corporate governance

ANALISIS PENDAPATAN USAHATANI SAWO (Manilkara zapota L.) DI DESA API-API KECAMATAN WARU KABUPATEN PENAJAM PASER UTARA Aditya Rachman Yusuf, Midiansyah, Firda Juita,
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 1 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v6i1.6040

Sapodilla is a long-lived fruit tree, sapodilla is very beneficial for health, people really like sapodilla because the fruit is sweet and soft. Sapodilla farming activities carried out are activities to produce agricultural commodities as agribusiness. This study aims was to determine the income from sapodilla farming in Api-Api Village, Waru District, North Penajam Paser Regency. This research has been carried out for 3 months from December 2020 to February 2021 in Api-Api Village, Waru District, Pejanam Paser Utara Regency. Sampling using the census method or saturated sample with a total of 29 respondents. The data collection method used primary data with interviews and secondary data with relevant literature after which income was analyzed. The results showed that the average total revenue obtained by the respondents was IDR 4.840.127.000 ha-1 year-1 with an average revenue of IDR 166.900.931,03 ha-1 year-1 while the production cost was IDR 673.376.000 ha-1 year-1 with an average production cost of IDR 23.219.862,07 ha-1 year-1 The results of the analysis show that the total income obtained from 29 respondents is IDR 4.166.751.000 ha-1 year-1 with an average income IDR 143.681.068,97 ha-1 year-1 . The role of the government is very important to encourage sapodilla farming to increase maximum yields.

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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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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