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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 7, No 1 (2023)" : 14 Documents clear
Pengaruh DER dan NPM terhadap Nilai Perusahaan pada Perusahaan Properti dan Real Estate yang terdaftar di BEI Indah Widyah Ningsih; Deni Malik; Mursidah Nurfadillah; Fenty Fauziah
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 1 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i1.5832

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 STRUKTUR MODAL, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2018-2021 Martania Dwi Hapsari; Retnosari Retnosari
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 1 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i1.6878

Abstract

The purpose of this study is to analyze and evaluate the effect of capital structure, profitability, and company size on company value in property and real estate companies listed on the Indonesia Stock Exchange during the 2018-2021 period. The researcher chose to take the capital structure variable to see the entity's ability to manage debt effectively during the study period, the profitability variable to evaluate its impact on the research period, and the company size variable to identify the importance of assets for investors. The data used in this study is secondary data obtained from the www.idx.co.id page by downloading the 2018-2021 financial reports. The population in this study consisted of 81 companies in the property and real estate sector which were listed on the Indonesia Stock Exchange, but only 28 companies were taken as samples using a purposive sampling method. The research method used is a quantitative method with a quantitative descriptive approach. Data were analyzed using multiple linear regression and hypothesis testing assessed from the coefficient of determination, F test, and T test. The results showed that the capital structure proxied by DER had no effect on firm value in property and real estate companies listed on the IDX, the profitability of which was proxied by ROA has no effect on firm value in property and real estate companies listed on the IDX, and company size proxied by Size has an effect on firm value in property and real estate companies listed on the IDX.
Pengaruh Pertumbuhan Ekonomi, Pendidikan dan Kesehatan Terhadap Tingkat Kemiskinan di Kabupaten Kupang Frederikus Roky Ikwan Soko; Fransina Wely Ballo
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 1 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i1.7035

Abstract

This study aims to explain the effect of economic growth, education and health on poverty levels in Kupang District. This research is a quantitative study with time series data for 21 years, namely during the 2002-2022 observation period. The data used are data on the growth rate of gross regional domestic product at constant prices of 2000 and 2010, mean years of schooling data and life expectancy data from the Central Statistics Agency of Kupang Regency. The analytical method used is multiple linear regression analysis which is processed through Eviews-12 software. The results of this study show that partially the economic growth and education variables have no effect on the poverty rate in Kabupaten Kupang. Meanwhile, the health variable has a significant effect on the poverty rate in Kupang Regency, this is because development in the health sector in Kupang Regency has shown positive developments, which means that the quality of public health and community work productivity has also increased. Simultaneously, economic growth, education and health variables have a significant effect on the poverty rate in Kabupaten Kupang.
PENGARUH UPAH DAN JAMINAN SOSIAL TERHADAP PRESTASI KERJA KARYAWAN PADA CV JUMBO PRIMA RAYA DI SAMARINDA Marten Apuy
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 1 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i1.6880

Abstract

Hasil persamaan regresi linier berganda adalah Y = 2,779 + 0,414X1 + 0,968X2+ e. Hasil perhitungan nilai koefisien korelasi (R) = 0,886 berarti menunjukkan bahwa ada hubungan antara variabel upah dan jaminan sosial terhadap variabel prestasi kerja, dan dapat dinyatakan hubungan yang kuat dan signifikan. Nilai koefisien determinasi = 0,784 atau 78,40% ini dipengaruh oleh upah  (X1) dan jaminan sosial  (X2) serta sisanya sebesar 0,216 atau 21,60% ini dipengaruhi oleh variabel lain yang tidak dapat dijelaskan dalam penelitian ini.Hasil perhitungan diketahui nilai t hitung variabel upah sebesar 2,725 sedangkan variabel jaminan sosial sebesar 7,238 , Jadi dalam penentuan perbandingan nilai t hitung dengan nilai t table harus memperhitungkan taraf signifikan sebesar 95% atau alfa (α 5%), maka nilai t table sebesar = 2,04841. Karena  nilai thitung > dari ttabel (2,725 > 2,04841) untuk variabel upah sedangkan variabel jaminan sosial nilai t hitung sebesar 7,238 Karena  nilai thitung > dari ttabel (7,238> 2,04841) maka hipotesis yang diajukan dapat diterima. Begitupun hasil perhitungan F hitung > F tabel (490,038> 3,15) dan tingkat signifikansi lebih kecil dari 0,05 (0,000 < 0,05) maka hal ini menunjukkan bahwa hipotesis yang diajukan diterima.   
Evaluasi Penerapan SAK ETAP pada Koperasi Karyawan “Respati’ Universitas Respati Yogyakarta Andre Kussuma Adiputra; Sri Muntari; Poly Endrayanto Eko Christmawan
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 1 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i1.6692

Abstract

This research was conducted to find out how measurement, recognition, presentation, and disclosure of report elements in financial reporting of cooperatives based on financial accounting standards of entities without public accountability in the "Respati" cooperative at Respati University, Yogyakarta.The method used in this study is descriptive qualitative using primary data in the form of interviews with the management of the Respati Employee Cooperative and secondary data in the form of the Respati Employee Cooperative Financial Statements. The results of this research are that the Respati Employee Cooperative has prepared financial reports but they are not complete and have not implemented SAK ETAP in preparing their overall financial statements.Based on the results of this study, it is suggested that the Respati Employee Cooperative start paying attention to its Financial Statements so that they are more in line with SAK ETAP in force in 2018, make complete and detailed records, calculate depreciation of fixed assets owned, and present complete Financial Statements.
KONTRIBUSI PT. MUTIARA ADONARA TERHADAP PENYERAPAN TENAGA KERJA DAN PENDAPATAN KELUARGA DI DESA OYANGBARANG KECAMATAN WOTAN ULUMADO KABUPATEN FLORES TIMUR Felix Mubera Sogen; Marthen R Pellokila; Marselina Ratu
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 1 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i1.6713

Abstract

Felix Mubera Sogen, Marthen R. Pellokila, Marselina Ratu Program Studi Ekonomi Pembangunan Fakultas Ekonomi Dan Bisnis Universitas Nusa Cendana Email: felix.m.sogen@gmail.com  ABSTRACT This research was conducted with the aim of explaining the contribution of PT. Mutiara Adonara on employment absorption in Oyangbarang Village, Wotan Ulumado District, East Flores Regency and explained the contribution of PT. Mutiara Adonara on the income of the family of company workers in Oyangbarang Village. This research is a descriptive research with a qualitative approach, the type of data used is qualitative and quantitative data with primary and secondary data sources. The research location of PT. Mutiara Adonara which is located in Oyangbarang Village, Wotan Ulumado District, East Flores Regency, the collection technique uses observation, interviews and documentation with data analysis techniques consisting of data reduction, data presentation and drawing conclusions. The results of this study show the contribution of PT. Mutiara Adonara on employment absorption in Oyangbarang Village by 35%, the contribution of PT. Mutiara Adonara on employment absorption in the Wotan Ulumado District of 3.53% and the contribution of PT. Mutiara Adonara on employment absorption in East Flores Regency by 0.12%. With these results based on the environmental quality scale the contribution of PT. Mutiara Adonara regarding employment in Oyangbarang Village is in the low category and for Wotan Ulumado District and East Flores Regency it is still in the very low category. While the contribution of PT. Mutiara Adonara to the income of the families of company workers in Oyangbarang Village, Wotan Ulumado District, East Flores Regency, amounting to 89.02%. This can be interpreted that, the income from working at PT. Mutiara Adonara has a large contribution to family labor income.  Keywords: Contribution of  PT. Mutiara Adonara, Labor Absorption, Family Income.
ANALISIS STRATEGI PENGEMBANGAN USAHA UNTUK MENINGKATKAN PROFIT PADA USAHA JASA DIGITAL MARKETING RAPIKAN SOSMEDMU Ikayanti Puspaning Kartini; Goeyana Goeyana; Cindy Cindy
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 1 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i1.6856

Abstract

Tujuan dari penelitian ini yaitu untuk mengetahui dan menganalisis pengembangan usaha digital marketing Rapikan SosmedMU agar bisa meningkatkan profit.Metode penelitian yang digunakan adalah metode kualitatif. Dengan teknik pengumpulan data menggunakan data primer dan data sekunder. Data primer dilakukan dengan cara wawancara kepada informan penelitian yaitu owner dari usaha jasa Rapikan SosmedMU serta observasi langsung ke lapangan. Data sekunder dilakukan dengan cara studi kepustakaan dan dokumentasi.Hasil identifikasi faktor-faktor internal maupun eksternal menunjukkan bahwa skor Strength + Opportunities > Weaknesses + Threats = 4,55 > 1,35, yang diperoleh dari analisis SWOT. Strategi umum yang dapat dilakukan oleh perusahaan adalah perlu mengimplementasikan strategi pertumbuhan yang agresif  atau strategi SO begitu pula strategi SWOT lain yang sudah dipaparkan agar dapat maksimal dalam meningkatkan profit atau pendapatan.
KONTRIBUSI PT. MUTIARA ADONARA TERHADAP PENYERAPAN TENAGA KERJA DAN PENDAPATAN KELUARGA DI DESA OYANGBARANG KECAMATAN WOTAN ULUMADO KABUPATEN FLORES TIMUR Sogen, Felix Mubera; Pellokila, Marthen R; Ratu, Marselina
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 1 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i1.6713

Abstract

Felix Mubera Sogen, Marthen R. Pellokila, Marselina Ratu Program Studi Ekonomi Pembangunan Fakultas Ekonomi Dan Bisnis Universitas Nusa Cendana Email: felix.m.sogen@gmail.com  ABSTRACT This research was conducted with the aim of explaining the contribution of PT. Mutiara Adonara on employment absorption in Oyangbarang Village, Wotan Ulumado District, East Flores Regency and explained the contribution of PT. Mutiara Adonara on the income of the family of company workers in Oyangbarang Village. This research is a descriptive research with a qualitative approach, the type of data used is qualitative and quantitative data with primary and secondary data sources. The research location of PT. Mutiara Adonara which is located in Oyangbarang Village, Wotan Ulumado District, East Flores Regency, the collection technique uses observation, interviews and documentation with data analysis techniques consisting of data reduction, data presentation and drawing conclusions. The results of this study show the contribution of PT. Mutiara Adonara on employment absorption in Oyangbarang Village by 35%, the contribution of PT. Mutiara Adonara on employment absorption in the Wotan Ulumado District of 3.53% and the contribution of PT. Mutiara Adonara on employment absorption in East Flores Regency by 0.12%. With these results based on the environmental quality scale the contribution of PT. Mutiara Adonara regarding employment in Oyangbarang Village is in the low category and for Wotan Ulumado District and East Flores Regency it is still in the very low category. While the contribution of PT. Mutiara Adonara to the income of the families of company workers in Oyangbarang Village, Wotan Ulumado District, East Flores Regency, amounting to 89.02%. This can be interpreted that, the income from working at PT. Mutiara Adonara has a large contribution to family labor income.  Keywords: Contribution of  PT. Mutiara Adonara, Labor Absorption, Family Income.
ANALISIS STRATEGI PENGEMBANGAN USAHA UNTUK MENINGKATKAN PROFIT PADA USAHA JASA DIGITAL MARKETING RAPIKAN SOSMEDMU Kartini, Ikayanti Puspaning; Goeyana, Goeyana; Cindy, Cindy
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 1 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i1.6856

Abstract

Tujuan dari penelitian ini yaitu untuk mengetahui dan menganalisis pengembangan usaha digital marketing Rapikan SosmedMU agar bisa meningkatkan profit.Metode penelitian yang digunakan adalah metode kualitatif. Dengan teknik pengumpulan data menggunakan data primer dan data sekunder. Data primer dilakukan dengan cara wawancara kepada informan penelitian yaitu owner dari usaha jasa Rapikan SosmedMU serta observasi langsung ke lapangan. Data sekunder dilakukan dengan cara studi kepustakaan dan dokumentasi.Hasil identifikasi faktor-faktor internal maupun eksternal menunjukkan bahwa skor Strength + Opportunities > Weaknesses + Threats = 4,55 > 1,35, yang diperoleh dari analisis SWOT. Strategi umum yang dapat dilakukan oleh perusahaan adalah perlu mengimplementasikan strategi pertumbuhan yang agresif  atau strategi SO begitu pula strategi SWOT lain yang sudah dipaparkan agar dapat maksimal dalam meningkatkan profit atau pendapatan.
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 7, No 1 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i1.5832

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

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