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INDONESIA
RJABM (Research Journal of Accounting and Business Management)
ISSN : 25803115     EISSN : 25803131     DOI : https://doi.org/10.31293/rjabm
Core Subject : Economy,
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 22 Documents
Search results for , issue "Vol 6, No 2 (2022)" : 22 Documents clear
ANALISIS KEBIJAKAN PENGEMBANGAN PARIWISATA UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) SELAMA MASA PANDEMI COVID-19 DI KOTA KUPANG Gaudensius K. Poto; Apriana Fanggidae; Maria Indriyani H. Tiwu
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 2 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.266 KB) | DOI: 10.31293/rjabm.v6i2.6653

Abstract

This study aims to analyze tourism development policies to increase local revenue during the Covid-19 Pandemic period in Kupang City, obtained from the Kupang City Tourism Office. Analysis of two stages is carried out; In the first stage we analyzed the tourism development policy during the Covid-19 pandemic period in Kupang City, as well as analyzing the impact of these policies on the tourism sector and the contribution of the tourism sector to regional original income using a qualitative descriptive approach. In the second stage, the priority of tourism development policies to increase local revenue during the Covid-19 Pandemic Period Analysis through Analytical Hierarchy Process (AHP). The results show that the tourism development policy during the Pandemic period is the development of Human Resources (HR) of tourism, improving the quality of the tourism industry, developing tourism attractions, developing tourism imagery, and community empowerment through tourism. The contribution of the tourism sector to local revenue is not optimal because it is still sourced from the tourism industry. With AHP, this research identifies the priority of tourism development policies to increase local revenue during the Pandemic period, namely tourism destinations, tourism marketing, tourism institutions, and the tourism industry. This study shows that the level of training, supervision, and low management of tourism, increasing the development of tourism destinations, and increasing cooperation. The basic implications of this study are to improve tourism training, supervision, and management, establish regional regulations on tourist attractions and build cooperation with private and other regions. Keywords: Tourism Development Policy, Regional Original Revenue 
KONTRIBUSI BUDAYA ORGANISASI DAN KOMPETENSI TERHADAP KEPUASAN KERJA PEGAWAI PADA DINAS TENAGA KERJA DAN TRANSMIGRASI KABUPATEN BIMA Muhammad Yusuf; Firmansyah Kusumayadi
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 2 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.648 KB) | DOI: 10.31293/rjabm.v6i2.6664

Abstract

Penelitian ini bertujuan untuk mengetahui adanya kontribusi budaya organisasi dan kompetensi terhadap kepuasan kerja pegawai Dinas Tenaga Kerja dan Transmigrasi Kabupaten Bima. Instrument pada penelitian ini berupa angket atau kuesioner dengan menggunakan skala likert. Populasi pada penelitian ini sebanyak 49 orang pegawai Dinas Tenaga Kerja dan Transmigrasi Kabupaten Bima. Teknik analisis data menggunakan uji validitas, uji reliabilitas, uji multikolinearitas, uji normalitas, analisis regresi linier berganda, koefisien determinasi, koefisien korelasi, uji T dan uji F dengan bantuan program SPSS. Hasil pengujian diketahui bahwa variabel variabel budaya organisasi nilai t hitung sebesar 3,127 dan variabel kompetensi 2,913 yang dapat disimpulkan bahwa variabel Budaya Organisasi  di terima, dan variabel Kopetensi di terima . Nilai uji f didapatkan sebesar 49,148 sehingga dapat disimpulkan bahwa budaya organisasi dan kompetensi secara bersama-sama mmeberikan kontriusi secara positif dan signifikan terhadap kepuasan kerja pada Dinas Tenaga Kerja dan Transmigrasi Kabupaten Bima.
MENUMBUHKAN LOYALITAS PENGUNJUNG TEMPAT WISATA MELALUI DIMENSI EXPERIENTAL MARKETING Wiwik Widiyanti
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 2 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.68 KB) | DOI: 10.31293/rjabm.v6i2.6532

Abstract

The Loyalty of visitors is very important for the survival of the Insani Herbal Garden. This can be grown through a pleasant experience that is summarized in the experiential marketing dimension. The purpose of this study was to determine how the influence of experiential marketing dimensions on loyalty, either simultaneously or partially. The Descriptive quantitative methods were chosen as a research approach with data collection techniques using questionnaires. Samples were taken as many from as 100 respondents. The data were processed using the SPSS 16 application. The results of the research on partial hypothesis testing for the dimensions of sense, feel, think and act significantly affected loyalty, while the related dimension did not significantly affect visitor loyalty. In contrast to simultaneous hypothesis testing, the five dimensions of experiential marketing significantly affect visitor loyalty. The results of this study are expected to be taken into consideration by the management of Taman Herbal Insani in advancing their business
PARADIGMA PENGELOLAAN KEUANGAN DAERAH SEBELUM DAN SELAMA PANDEMI COVID-19 DI KOTA KUPANG-NTT Maria Droste Nini Soera; Nikson Tameno; Cicilia A. Tungga
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 2 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.876 KB) | DOI: 10.31293/rjabm.v6i2.6654

Abstract

ABSTRACT This study aims to determine the paradigm (point of view) of regional financial management before and during the Covid-19 pandemic in Kupang City based on regional financial management in 2018-2020.  To deal with the Covid-19 pandemic, the Government makes policies on the use of regional budgets which are then regulated in several regulations that have been passed.  This policy led to changes in the structure of the APBD due to the policy of refocusing and reallocating the budget.  This type of research is a comparative descriptive with a qualitative research approach.  Data collection techniques in this study were in the form of observation, interviews, and documentation.  Data analysis techniques in the form of data reduction, data presentation, and drawing conclusions.  There has been a change in the structure of the APBD, namely the PAD of Kupang City in 2020 decreased and the balancing funds from the center were diverted to deal with health problems due to Covid-19 in the City of Kupang such as DAK and DID.  Regional financial management is considered disobedient/compliance with the law but that is understandable.  Regional financial management in 2018 is categorized as effective and at the efficiency level it is categorized as efficient.  2019 is categorized as effective and quite efficient.  Meanwhile, 2020 is categorized as very effective and quite efficient.  The city government's transparency is assessed in accordance with the concept of transparency in regional financial management.   Keywords: Refocusing, Reallocation, Pandemic, Covid-19, APBD, Paradigm, Kupang City Government 
PENGARUH GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN PADA PT. WAHANA SAFETY INDONESIA Krida Puji Rahayu; Sella Cantika
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 2 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.926 KB) | DOI: 10.31293/rjabm.v6i2.6652

Abstract

This study aims to determine the Leadership Style and Organizational Culture on employee performance at PT Wahana Safety Indonesia simultaneously. This research is an associative-research with a quantitative approach. The independent variables used in this research are leadership style (x1) and organizational culture (x2). While the dependent variable or the dependent variable used in this study is employee performance (y). Sampling used in this study using the saturated sample method which is the entire existing population, namely all employees of PT Wahana Safety Indonesia as many as 150 employees. Data collection was carried out in this study using a questionnaire/questionnaire. The data analysis technique used is validity test, reliability test, classical assumption test, multiple linear regression test and hypothesis testing with the results obtained that the regression value is Y = 3.571a + 0.0511 + 0.5232. Hypothesis test for leadership style variable (X1) obtained t-count < t-table (1.305 <1.976) with a significance value > 0.05 (0.194 >0.05) leadership style variable (X1) partially has positive but has no significant effect on employee performance (Y) at PT Wahana Safety Indonesia (H0 is accepted and Ha is rejected). Hypothesis test of organizational culture variable (x2) obtained t-count > t-table (18.279 > 1.976) with a significance value <0.05 (0.000 <0.05) organizational culture variable (X2) partially has a positive and significant effect on performance employee (Y) (H0 is rejected and Ha is accepted). While the hypothesis test is obtained by f-count > f-table (192.039 > 3.06) with a significance value of <0.05 (0.000 <0.05) then the results of the f-test of the independent variables leadership style (X2) and organizational culture (X2) are Simultaneous positive and significant effect on the dependent variable, namely employee performance (Y) at PT Wahana Safety Indonesia. Meanwhile, with the value of determination, 72.3% was found to be influenced by leadership style (X1) and organizational culture (X2) where the remaining 27.7% was influenced by other factors.
IMPLEMENTASI TRANSAKSI NON TUNAI QRIS DI DESA DETUSOKO BARAT KABUPATEN ENDE Lordna Wintari Hawu; Marselina Ratu; Fransina W. Ballo
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 2 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.217 KB) | DOI: 10.31293/rjabm.v6i2.6655

Abstract

 Penelitian ini bertujuan untuk mengetahui bagaimana implementasi transaksi non tunai di Desa Detusoko Barat, serta mengetahui faktor pendukung dan penghambat dalam mengimplementasikan transaksi non tunai. Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan penelitian deskriptif kualitatif. Pengumpulan data dilakukan melalui wawancara dengan informan tentang implementasi transaksi non tunai di Desa Detusoko Barat dan faktor pendukung dan penghambat dalam implementasi transaksi non tunai, pengumpulan data juga dilakukan melalui observasi dan dokumentasi. Hasil penelitian ini menunjukkan bahwa implementasi transaksi non tunai (QRIS) di Desa Detusoko Barat belum sepenuhnya masyarakat Desa Detusoko Barat menggunakan pembayaran nontunai. Faktor pendukung dalam implementasi transaksi non tunai (QRIS) di Desa Detusoko Barat yaitu, adanya kerja sama pihak bank NTT dan BUMDes Au Wula, lokasi yang mendukung, adanya dukungan pemerintah desa serta adanya sosialisasi dari pihak bank. Faktor penghambat dalam implementasi transaksi non tunai (QRIS) di Desa Detusoko Barat yaitu, minimnya pemahaman masyarakat, jaringan internet yang tidak stabil, keterbatasan penggunaan smartphone, kurangnya loyalitas masyarakat, serta sumber daya manusia.Kata kunci: Transaksi Non Tunai, QRIS, Desa Wisata.
MODEL KEBERLANJUTAN USAHA PASCA PANDEMI MENGGUNAKAN METODE PENDEKATAN KEUANGAN DAN NON KEUANGAN (STUDI PADA UKM BAKPIA SLEMAN) Lila Retnani Utami; Veronika Wiratna Sujarweni; Dian Rhesa Rahmayanti; Hesti Nurhayati
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 2 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (815.752 KB) | DOI: 10.31293/rjabm.v6i2.6649

Abstract

The pre-survey conducted by researchers on Bakpia SMEs in Sleman, the majority experienced a decline in sales which greatly impacted livelihoods. The purpose of this study is to develop a model of SME business sustainability from a financial and non-financial perspective, based on the Balance Scorecard theory and findings in the field. This type of research is qualitative case study. The object of this research is Bakpia SMEs in Sleman who were able to survive during the pandemic, Sleman bakpia consumers. The type of data used is primary and secondary. Sources of data obtained by means of interviews, observation and documentation, questionnaires.The result is that SMEs that can survive in the pandemic era are SMEs that have strength and make non-financial efforts to satisfy customers, innovate and operate products. UKM do growth and learning, give alms, help orphans. From a financial perspective, SMEs separate personal and business money, plan monthly income and expenses, prepare financial reports in the form of income statements and balance sheets. This UKM is proven in terms of economical, effective and efficient financial performance and has managed to get through the pandemic and currently 3 bakpia UKM have sales that are almost the same as before the pandemicKeywords: Post Pandemi Business Sustainability Model; SMEs; Bakpia
variabel Investasi Asing Langsung dan Pertumbuhan Ekonomi di Indonesia dari tahun 1981-2021: Pendekatan Granger Causality Test Rikhard T. C. Bolang
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 2 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1489.037 KB) | DOI: 10.31293/rjabm.v6i2.6658

Abstract

This research aims to identify and analyze the direction of the causal relationship between Foreign Direct Investment (FDI) and Economic Growth (GDP) in Indonesia in 1981-2021. The data used is secondary data. Secondary data is sourced from the World Bank website via the Indodapoer website. The analytical tool used to determine the direction of causality is using the Granger Causality Test. In addition to looking at the two-way relationship between Foreign Direct Investment and Economic Growth, this research also examines the analysis of the effect of Foreign Direct Investment on Indonesia's Economic Growth in the short and long term which is tested using the Error Correction Model (ECM).Based on the results of the ECM analysis, it was concluded that there is a long-term and short-term relationship between FDI and GDP in Indonesia. However, after conducting a causality analysis using the Granger Causality Test up to the fifth lag, it is concluded that there is no two-way relationship between Indonesia's FDI and GDP, but only a one-way relationship, namely Indonesia GDP to FDI.
TECHNOLOGY ADOPTION STRATEGY OF SOCIAL MEDIA IN MICRO SMALL MEDIUM ENTERPRISES Adisthy Shabrina Nurqamarani; Agus Priyanto; Sarah Fadilla
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 2 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (171.841 KB) | DOI: 10.31293/rjabm.v6i2.6633

Abstract

This study explores the I-T-O-E framework to understand the dominant factors that specifically influence MSME adoption. Micro, Small, and Medium Enterprises (MSMEs) as one of the most affected needs to implement a marketing strategy through social media, due to low costs and ease of reaching consumers on a wider scale. West Java was chosen as the research location because the level of technology adoption in MSMEs is the highest among other big cities. The culinary sector was chosen because it is one of the sectors most affected by the COVID-19 pandemic and is the sub-sector with the lowest use of internet media among other creative economy sub-sectors. The methodology is qualitative, involving interviews with participants (MSMEs in the culinary sub-sector) selected through snowball sampling.  The result shows that individual factor holds the most important role in determining social media strategy in MSME. This research is expected to have significant implications for both theory and state public policy in increasing digital interconnection, inclusivity, productivity, and MSME income. 
Pengaruh Likuiditas, Leverage, Struktur Aktiva Terhadap Harga Saham Melaui Profitabilitas Sebagai Variabel Intervening Pada Perusahaaan Sektor Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2018 - 2021 Raden Wimendy Aristaldo; Nekky Rahmiyati
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 2 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (497.861 KB) | DOI: 10.31293/rjabm.v6i2.6661

Abstract

Penelitian ini akan dilakukan pada perusahaan sektor property and real estate di Bursa Efek Indonesia priode 2018 – 2021. Karena berdasar pada fenomena pada sektor property ral estate mengenai Real Estate Property atau rumah untuk milenial berpengaruh terhadap saham dan nilai perusahaan. Penelitian ini dikelompokkan pada penelitian kuantitatif, penelitian ini populasinya adalah seluruh perusahaan Perusahaaan Sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2018 sampai dengan 2021, Sedangkan Teknik yang dipilih dalam pengambilan sampel adalah purposive sampling. Teknik pengumpulan data dalam penelitian ini menggunakan metode dokumentasi yang bersumber Websitenya BEI sedangkan teknik analisis data dalam penelitian ini penulis menggunakan PLS (Partial Least Square). Berdasarkan hasil dari pembahasan ditemukan bahwa Likuiditas berpengaruh negatif tidak signifikan terhadap harga saham dan Likuiditas berpengaruh positif signifikan terhadap profitabilitas. Laverage berpengaruh negatif signifikan terhadap harga saham dan Laverage berpengaruh positif Tidak signifikan terhadap profitabilitas. Struktur aktiva berpengaruh positif signifikan terhadap Harga Saham dan Struktur aktiva berpengaruh positif Tidak signifikan terhadap profitabilitas. Profitabilitas berpengaruh positif Tidak signifikan terhadap Harga Saham dan Profitabilitas tidak dapat memediasi pengaruh likuiditas, laverage dan struktur aktiva terhadap harga saham pada perusahaan sektor properti dan real estate yang terdaftar di BEI periode 2018-2021.

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