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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
 1 
Search results for , issue "Vol 8, No 1 (2024)" : 8 Documents clear
PENGARUH RETURN ON ASSET DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM KONTRUKSI PERUSAHAAN BUMN KHUSUS PADA PT ADHI KARYA (PERSERO) TBK Meryati, Ani
RJABM (Research Journal of Accounting and Business Management) Vol 8, No 1 (2024)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v8i1.7711

Abstract

This study intends to ascertain the impact of debt to equity ratio and return on assets on the share prices of state-owned construction companies, with a focus on PT Adhi Karya (Persero) Tbk, over the years 2014–2022. The Indonesia Stock Exchange website (www.web.idx.com) and the PT Adhi Karya (Persero) Tbk website provide the data for the quantitative method, which is processed using SPSS soft ware. Based on the research findings, it can be inferred that the variable Return On Assets (X1) partially influences stock prices (Y) with a tcount of 3.270 > ttable 2.447 and a significant value of 0.017 < 0.05. It can be inferred that the Debt to Equity Ratio (X2) variable partially has no significant effect on Share Prices (Y) based on the DER variable's tcount of 1.206 < ttable 2.447 with a significant value of 0.273 > 0.05. Furthermore, the F test findings showed that the ROA and DER variables jointly had a considerable impact on stock prices, with an Fcount value of 5.458 > Ftable 5.14 and a significant value of 0.045 < 0.05. Consequently, the construction share price of the BUMN company, namely PT Adhi Karya (Persero) Tbk, is significantly impacted by both the Return on Asset (X1) and Debt to Equity Ratio (X2) variables at the same time.
ANALISIS TINGKAT LIKUIDITAS PT DIAMOND FOOD INDONESIA Tbk Zilfana, Zilfana; Sudirman, Hudyah Astuti; Sitorus, Astrid Napita
RJABM (Research Journal of Accounting and Business Management) Vol 8, No 1 (2024)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v8i1.7734

Abstract

Liquidity is the company's ability to meet its maturing obligations. Companies are not only responsible for generating profits in their production activities but are also required to be able to fulfill their obligations to make payments when their obligations are due. A company that has a good level of liquidity will certainly run the company well and productively. This research was conducted on PT Diamond Food Indonesia Tbk, which is one of the companies engaged in the industry and distribution of food and beverage products. This study aims to determine the level of liquidity of PT Diamond Food Indonesia Tbk in fulfilling its short-term obligations. This research is in the form of quantitative descriptive. Data collection was carried out by researchers using data from the financial statements of PT Diamond Food Indonesia Tbk for the period 2018-2021 obtained from www.idx.co.id, then analyzed using the liquidity ratio formula, namely the current ratio, quick ratio and cash ratio.The results of the research of PT Diamond Food Indonesia Tbk have a good level of liquidity and have the ability to meet their maturing obligations because the company has a liquidity level above 100% in 2018-2021 based on current ratio analysis, cash ratio and quick ratio. Despite having a good level of liquidity, the company needs to maintain its cash ratio so that the company does not experience difficulties in meeting its current obligations.
LEMBAGA FILANTROPI ISLAM DALAM MENINGKATAN EKONOMI UMMAT Faizah, Umi
RJABM (Research Journal of Accounting and Business Management) Vol 8, No 1 (2024)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v8i1.7860

Abstract

Islamic philanthropy has an important role in community economic empowerment. The conditions of poverty and injustice felt, especially by Muslims, will cause separate and ongoing problems, so it is necessary to make strategic and relevant efforts to unravel the gap in conditions, namely through commendable da'wah activities. That this commendable da'wah is not just to spread religion and call for truth. But da'wah is about how we can see what we can do for our surroundings. This study aims to determine and analyze the potential, role and opportunities of Islamic philanthropy to alleviate poverty and injustice. The results of the study explain that da'wah regarding the problems of poverty and injustice that occur in society need to be unraveled through Islamic da'wah. Islamic philanthropy is a manifestation of our love and care as fellow human beings raising ethical values. The Islamic da'wah agenda through zakat, infaq, shadaqah, and waqaf should be able to unravel domestic problems. With effective activities, well-targeted da'wah, and support from government agencies and institutions, the implementation of Islamic philanthropy provides a solution to the problem of poverty and injustice in Indonesia.
Menguji Dampak Omicron terhadap Harga Saham dan Volume Transaksi: Studi Kasus pada Indeks Saham LQ-45 di Bursa Efek Indonesia Adiputra, Andre Kussuma; Meilaretasya, Nabilla Eka; Rohmah, Khaula Lutfiati
RJABM (Research Journal of Accounting and Business Management) Vol 8, No 1 (2024)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v8i1.7506

Abstract

Rapid stock price movements, especially during the ongoing pandemic, demand heightened attention from investors. The unpredictability of stock prices and market reactions to COVID-19 and its variants poses a challenge in predicting their future trends. Beyond stock prices, examining the trading volume of listed companies is crucial. This research aims to analyze potential differences in stock prices and transaction volumes within the LQ-45 Stock Index following the Omicron announcement in Indonesia. The study focuses on the 14 days preceding and following the Omicron announcement, utilizing a saturated sampling approach. The data is analyzed through the Wilcoxon Signed Rank Test for hypothesis testing. Findings suggest significant disparities in stock prices and transaction volumes before and after the Omicron announcement. The research concludes that news or announcements related to the Omicron variant adversely impact the capital market, aligning with event study principles. Such announcements influence market responses, resulting in fluctuations in stock prices and transaction volumes.
Analisis Determinan Faktor Cash Holding pada Subsektor Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Suryani, Jely; Jonathan, LCA Robin; Irwan, Sayid
RJABM (Research Journal of Accounting and Business Management) Vol 8, No 1 (2024)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v8i1.7646

Abstract

This study aims to determine and analyze the effect of Growth Opportunity, Leverage (DAR), Net Working Capital, Operating Cash Flow on Cash Holding in the Property and Real Estate Subsector listed on the Indonesia Stock Exchange in 2021.The sampling in this study used purposive sampling techniques, with the final sample obtained was 50 companies. The type of data used is secondary data obtained from financial statements published through IDX. The analysis technique used is multiple linear regression analysis with the use of SPSS program version 25.The results of the analysis explain that (1) Growth opportunity has a negative insignificant effect on Cash holding (2) Leverage (DAR) has a positive insignificant effect on Cash holding (3) Net Working Capital has a positive insignificant effect on Cash holding (4) Operating cash flow has a significant positive effect on Cash holding (5) Growth opportunity, Leverage (DAR), Net Working Capital, Operating cash flow silmutant has a significant positive effect.
FATWA DSN-MUI TERHADAP AKAD-AKAD DALAM LETTER OF CREDIT (L/C) IMPOR DAN EKSPOR SYARIAH A, Halimatus Sa'diyah
RJABM (Research Journal of Accounting and Business Management) Vol 8, No 1 (2024)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v8i1.7692

Abstract

The existence of letter of credit which is really accordance with Islamic syariah principles has been waited by moslem bussinessmen who want to run their religion values in all their life. The conventional L/C has been existed is considered as on syariah L/C due to its practice still applicates the interest system. The regulation of L/C Syariah has been existed in Act No. 21/2008 concerning Perbankan Syariah, in article 19 p, and long before the act was born, the existence of L/C Syariah has been mentioned in Fatwa Dewan Syariah Nasional MUI NO.34/DSN-MUI/IX/2002 concerning L/C Impor Syariah and Fatwa Dewan Syariah Nasional MUI No. 35/DSNMUI/IX/2002 concerning L/C Ekspor Syariah. L/C Syariah can applicate some models of akads/contracts, such as : wakalah bil ujrah, qardh, murabahah, salam/istisna’, mudarabah, musyarakah, hawalah and al-bai’. From the variety of contract models which can be applicated to the L/C Syariah, wakalah bil ujrah and Murabahah are considered as the most efficient, safest, and the most minimum risky. Wakalah bil ujrah and Murabahah are also an aggreement that closest to the goal of L/C existence, that is: makes the international trade process become easier.
PENGARUH MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWANPADA PT KARYA MULTI SOLUSI BUMI SERPONG DAMAI TANGERANG SELATAN Sumiaty, Raden Yeti; Cay, Sam
RJABM (Research Journal of Accounting and Business Management) Vol 8, No 1 (2024)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v8i1.7696

Abstract

This research aims to examine the influence of motivation and work environment on the performance of employees of PT Karya Multi Solusi BSD South Tangerang. The data used in this research is primary data by distributing questionnaires to employees of PT Karya Multi Solusi BSD South Tangerang. This research uses a quantitative approach using survey methods. The sampling method used was non-probability sampling, with the sampling technique using purposive sampling. The sample in this study was 100 employees of the production division of PT Karya Multi Solusi BSD South Tangerang. The data analysis method used is multiple regression analysis. The results of this research prove that motivation has a positive and significant effect on the performance of PT Karya Multi Solusi BSD South Tangerang employees, the work environment has a positive and significant effect on the performance of PT Karya Multi Solusi BSD South Tangerang employees.
Teori Mekanisme Pasar Menurut Ibnu Khaldun Angg Rinjani, Heru
RJABM (Research Journal of Accounting and Business Management) Vol 8, No 1 (2024)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v8i1.7568

Abstract

Ibn Khaldun's full name is Abdurrahman Zaid Waliuddin bin Khaldun, born in Tunisa on 1 Ramadan 732 H, coinciding with May 27, 1332 AD. Ibn Khaldun is the most prominent Muslim intellectual figure and most of his thoughts in various fields, such as economics, politics, sociology and culture. (1332-1406). Ibn Khaldun studied some of the problems and phenomena of life about society, history and the economy that had never been studied by scientists before. He explained all economic problems and connected them with verses in the Qur'an. This is proof that various economic activities have been regulated in Islam. In addition, his writings and works show that Ibn Khaldun is the father and economist who preceded Adam Smith, Ricardo and European economists.

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