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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 8 Documents
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Search results for , issue "Vol 7, No 2 (2023)" : 8 Documents clear
ANALISIS EFEKTIVITAS DAN KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN NAGEKEO Rua, Skolastika Febronia Menge; De Rozari, Petrus Emanuel; Tameno, Nikson
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 2 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i2.7300

Abstract

This study aims to determine whether the collection of Fees for Acquisition of Rights on Land and Buildings (BPHTB) is effective and contributes to Local Original Revenue and Local Taxes of Nagekeo Regency, especially from 2017 to 2021 by analyzing these two variables and the causes of the decline in BPHTB targets, especially from 2019 to 2020. This type of study is a combination research method (Mix Methods) with a Sequential Explanatory model conducted through a case study. Data collection techniques using documentation and interviews. The result of this study is the level of effectiveness of the Fees for Acquisition of Rights on Land and Buildings (BPHTB) during 2017-2021 has an average effectiveness value of 120.71% which is considered very effective. In 2019-2020 the effectiveness criteria dropped to be quite effective because it was achieved less than 90%. The contribution of the Fees for Acquisition of Rights on Land and Buildings (BPHTB) to the Local Original Revenue (PAD) of Nagekeo Regency during 2017-2021 has an average contribution of 0.40% which in the calculation is interpreted as "very less" because BPHTB is a small part of local taxes which are district/city taxes which when compared to PAD, BPHTB has a very small proportion of contribution. Likewise, the contribution of BPHTB to local taxes has an average contribution of 3.10% which has very insufficient criteria. Because the amount of BPHTB revenue depends on the taxpayer who submits the transfer of land / building rights whose NJOP is above the standard NPOPTKP value of Rp.60,000,000. To increase the contribution and effectiveness of BPHTB, the government is expected to make adjustments to the Tax Object Sale Value (NJOP) by establishing a regional head regulation (Perkada) on land price standards. Establish cooperation with the head of the KPKNL office, BPN in Nagekeo Regency and Notary PPAT.
META ANALISIS : PENGARUH KUALITAS PELAYANAN, KUALITAS PRODUK DAN KETERIKATAN PELANGGAN TERHADAP KEPUASAN PELANGGAN Aniswandaru, Bima; Augusta, Clarissa Duika; Falito, Muhammad Robby
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 2 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i2.7034

Abstract

AbstrakTujuan penelitian ini adalah menentukan pengaruh kualitas layanan, kualitas produk, ketertarikan pada kepuasan pelanggan. Dalam penentuan metode yang digunakan di penelitian ini yaitu review literatur, yang mengumpulkan beberapa penelitian sebelumnya untuk menjawab pengaruh kualitas layanan, kualitas produk serta keterikatan pelanggan terhadap kepuasan pelanggan. Hasil penelitian menunjukkan kualitas layanan, kualitas produk dan keterikatan pelanggan pada kepuasan pelanggan, Berdasarkan temuan penelusuran yang dilakukan di bidang meta-analisis ini, dapat diketahui variabel-variabel yang diuji analisis yakni tiga variabel bebas mempunyai hubungan pengaruh signifikan pada variabel kepuasan pelanggan sebagai variabel terikat.  Kata kunci: Kualitas Pelayanan, Kualitas Produk, Keterikatan Pelanggan, Kepuasan PelangganAbstractThe goal this research is to determine the effect of service quality, product quality, interest on customer satisfaction. In determining the method used in article, namely a literature review, which collects several previous studies to answer the effect of service quality, product quality and customer engagement on customer satisfaction. The results showed service quality, product quality and customer engagement on customer satisfaction. Based on the findings of the search conducted in the field of meta-analysis, it also seen that the variables tested by analysis, namely the three independent variables, have influence significant on customer satisfaction as the dependent variable. Keywords: Service Quality, Product Quality, Customer Engagement, Customer Satisfaction
Pengaruh Upah Minimum, Jumlah Penduduk, dan Inflasi Terhadap Tingkat Pengangguran di Kabupaten Kupang Onta, Damasius; Ballo, Fransina W.; Kiak, Novi Theresia
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 2 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i2.7321

Abstract

This research aims to explain the influence of the minimum wage, population and inflation on the unemployment rate in Kupang Regency. This research is quantitative research with time series data for 19 years, namely in the observation period 2004-2022. The data used are minimum wage growth rate data, population growth rate data and inflation rate data sourced from the Kupang Regency Central Statistics Agency. The analytical method used is multiple linear regression analysis which is processed using Eviews-12 software. The results of this research show that partially the minimum wage variable has a positive relationship and hasa significant effect onthe unemployment ratein Kupang Regency. Meanwhile, the population variable and the inflation variable do not have a significant effect on the unemployment rate in Kupang Regency. Simultaneously, the variables minimum wage, population and inflation have a significant effect on the unemployment rate in Kupang Regency.
PENGARUH LOCUS OF CONTROL TERHADAP KEPUASAN KERJA DAN STRESS KERJA SERTA DAMPAKNYA TERHADAP TURNOVER INTENTION (Pada Frontliner PT Bank OCBC NISP Tbk Kantor Cabang Area Jakarta Pusat dan Jakarta Barat) Amirudin, Amirudin
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 2 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i2.7092

Abstract

The Influence of Locus of Control on Job Satisfaction and Job Stress and Its Impact on Turnover Intention to Frontliner of PT Bank OCBC NISP Tbk in Central and West Jakarta Area Branch Office".This study aims to determine the effect of Locus of Control on Job Satisfaction and Job Stress and its impact on Turnover Intention to Frontliner of PT Bank OCBC NISP Tbk in Central and West Jakarta Area Branch Office. In this research, the method used is survey quantitative method with associative approach, and to find the data is done by spreading questionnaires to 138 respondents (frontliners).Locus of control has an influence on job satisfaction of 19.6%. Testing the hypothesis obtained t count > t table or (5.764 > 1.977) this is reinforced by the significance probability of 0.000 < 0.05, so H0 is rejected and H1 is accepted, it means that there is positive and significant influence between the locus of control on job satisfaction.Locus of control has an influence on job stress of 9.7%. Testing the hypothesis obtained t count > t table or (3.819 > 1.977) this is reinforced by the significance probability of 0.000 < 0.05, so H0 is rejected and H1 is accepted, it means that there is positive and significant influence between locus of control and job stress.Job satisfaction has influence on turnover intention of 38.2%. Testing the hypothesis obtained t count > t table or (9.170 > 1.977) this is reinforced by the significance probability of 0.000 < 0.05, so H0 is rejected and H1 is accepted, it means that there is positive and significant influence between job satisfaction and turnover intention.Job stress has an influence on turnover intention of 33.1%. Testing the hypothesis obtained t count > t table or (8.208 > 1.977) this is reinforced by the significance probability of 0.000 < 0.05, so H0 is rejected and H1 is accepted meaning that there is positive and significant influence between work stress and turnover intentionJob satisfaction and job stress simultaneously have an influence on turnover intention with contributions influence by 45.5% while the remaining 54.5% influenced by other factors. Statistical hypothesis testing using the F count > F table or (56.393 > 3.06), it is also reinforced with a probability of significance 0.000 < 0.05. Thus H0 is rejected and H1 accepted. This means that there is a positive and significant simultaneous effect between job satisfaction and job stress on turnover intention to Frontliner of PT Bank OCBC NISP Tbk in Central and West Jakarta Area Branch Office.Keywords: Locus of Control, Job Satisfaction, Job Stress and Turnover Intention.
ANALISIS PENGAKUAN, PENGUKURAN, PENYAJIAN DAN PENGUNGKAPAN AKUNTANSI ASURANSI SYARIAH BERDASARKAN PSAK 108 (Revisi 2016) Luayyi, Sri; Leonita, Berlian; A., Prima Noermaning
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 2 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i2.7345

Abstract

This research aims to analyze and describe the suitability of recognition, measurement, presentation and disclosure of sharia insurance transactions in the financial reports of sharia insurance companies listed on the Indonesia Stock Exchange with PSAK 108 (Revised 2016). The type of research used by researchers is qualitative research with descriptive methods. The data used in the research is secondary data with documentation data collection techniques. The data for this research is in the form of published financial reports from PT Asuransi Jiwa Syariah Jasa Mitra Abadi Tbk in 2022.The analysis technique used in this research is descriptive analysis using research tools in the form of PSAK 108 (Revised 2016). The research results show that the company has not fully implemented PSAK 108 (Revised 2016) and there are still presentations and disclosures that are not appropriate.
ANALISIS HIGHEST AND BEST USE PEMANFAATAN TANAH KOSONG DI KELURAHAN PENKASE OELETA KOTA KUPANG Henuk, Wulan Elisabeth; Tameno, Nikson; Tungga, Cicilia Apriliana
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 2 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i2.7160

Abstract

This study discusses and implements the Highest and Best Use (HBU) Analysis method for fixed assets under the management and ownership of the Kupang City Government in the form of unused vacant land, located in Penkase Oeleta Village, Alak District, Kupang City, East Nusa Tenggara Province. This type of research is a quantitative descriptive research. Data collection techniques were carried out using questionnaires, interviews, observation and documentation. This study uses the Highest and Best Use analysis to determine the most optimal type of utilization of the research object's land for four aspects which include physical aspects, legal aspects, financial aspects and maximum productivity. The results of the study show that the Highest and Best Use Analysis in terms of the physical aspect of alternative land uses as Public Warehouses, Grocery Warehouses and as Housing is possible to do, while based on legal aspects, alternative land uses as Public Warehouses and Grocery Warehouses are permitted, while use as Housing is not permitted, then based on the financial aspect of the alternative land use as a Public Warehouse meets the eligibility criteria, namely an NPV of Rp. 2,194,024,971., IRR is 18% and the highest land value is Rp. 5,398,430,092. The basic food warehouse meets the eligibility criteria, namely an NPV of Rp. 3,072,079,311., IRR is 25% and the highest land value is Rp. 9,553,342,631,. The results of the analysis show that the highest and best land value is an alternative use as a Grocery Warehouse, which is Rp. 8,741,064 per square meter or an increase in land value by 4% compared to the market value of vacant land for the research object, which is Rp. 1,993,029., per square meter. So the highest and best utilization of vacant land is the Grocery Warehouse.
Analisis Sektor Unggulan dengan Metode Location Quotient (LQ) di Kabupaten Pohuwato Ramadhani, Bulan Suci; Bouty, Rahmat Firdaus
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 2 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i2.7297

Abstract

This study aims to determine the leading sectors in Pohuwato Regency using LQ (Location Quetient) analysis. The research method uses descriptive quantitative analysis. Secondary data was obtained from BPS Pohuwato Regency and Gorontalo Province with the last 5 years (2018, 2019, 2020, 2021, 2022). The data is the GDP of constant prices according to business fields analyzed and processed using Microsoft Excel. The findings revealed that there are 2 base or superior sectors in Pohuwato Regency. First, the Agriculture, Forestry, and Fisheries sector. Second, namely in the processing industry sector. While the other 15 sectors include non-base (non-superior) sectors.Keywords : Base, GRDP, Location Quetient, Pohuwato, Sector
PENGARUH SISTEM PENGENDALIAN INTERNAL, AUDIT INTERNAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD PADA LEMBAGA KEUANGAN NON-BANK Satiman, Satiman; Suparmin, Suparmin
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 2 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i2.6740

Abstract

The purpose of this study is to determine the influence of the internal control system, internal audit and good corporate governance on fraud prevention in non-bank financial institutions in the (pawning) sector using a sample of hj nawi branches in South Jakarta and around in 2022. The method used is a quantitative method. The data collection technique used is to distribute questionnaires to pawnshops. Population This study was 63 and the sample used was a saturated sample where the entire population was sampled. Data analysis uses validity test, reliability test, classical assumption test, regression analysis, correlation coefficient analysis, coefficient of determination analysis and hypothesis test. The data in this study were tested using the Software Statistical Package for Social Sciences (SPSS) version 25 The results of this study showed that the internal control system had no effect on fraud prevention, in accordance with the results of calculating the t-test, it was known that the value of 1.868 < 2,000 (calculated < t-table) and a significant value of 0.007 < 0.05. Thus, H0 is accepted and H1 is rejected, this shows that there is no partial influence between Internal Control on Fraud Prevention, while internal audits and good corporate governance affect fraud prevention.

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