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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 8 Documents
Search results for , issue "Vol 8, No 2 (2024)" : 8 Documents clear
PERAN PELATIHAN TERHADAP KINERJA KARYAWAN (STUDI LITERATUR) Sukardi, Roy Fransiskus; Kalbuadi, Amiruddin
RJABM (Research Journal of Accounting and Business Management) Vol 8, No 2 (2024)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v8i2.8368

Abstract

The goals of an organization or company can be achieved if it is supported by employees who have competencies according to the field within the company, therefore employees are an important production factor. Companies need human resources who have competencies according to their fields to run the business in the most effective way. Employees help the company achieve its goals by leading, thinking, and planning. To achieve organizational goals, companies carry out integrated training and education for their employees. One of the efforts made by companies to improve the quality of human resources in the world of work is by providing training. Training is the process of training and equipping employees with skills, knowledge and intellectual abilities. The aim of this literature research is to determine the role of training in improving employee performance using the literature review method. Literature studies are based on searching scientific articles. The research results show that training has an important role in increasing employee competency which will encourage increased employee performance
Pengaruh Current Ratio (CR) dan Debt To Assets Ratio (DAR) Terhadap Rerurn On Assets ( ROA) Pada Perusahaan Properti dan Real Estate yang Terdaftar Di Bursa Efek Indonesia Periode 2015 -2022 Sawukir, Sawukir; Nurmono, Nurmono
RJABM (Research Journal of Accounting and Business Management) Vol 8, No 2 (2024)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v8i2.8296

Abstract

The aim of this research is to determine the effect of Current Ratio (CR) and Deb To Assets Ratio (DAR) on Return On Assets (ROA) in property and real estate companies listed on the Indonesia Stock Exchange for the 2015-2022 period. The method used is a quantitative method using secondary data in the form of financial reports of property and real estate sector companies. The population in this study was 22 companies, using purposive sampling techniques, to obtain 4 property and real estate sector companies registered on the IDX that met the criteria. Data analysis uses a panel data regression model with the estimation used, namely the Fixed Effect Model (FEM). The research results show that partially the Current Ratio (CR) and Debt to Asset Ratio (DAR) do not have a significant effect on Return On Assets (ROA). Meanwhile, simultaneously, the Current Ratio (CR) and Debt to Asset Ratio (DAR) have a significant effect on Return On Assets (ROA) in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2015-2022 period.
SPEKULASI, PROYEKSI DAN INVESTASI DALAM ISLAM: MENCARI KESEIMBANGAN ANTARA RISIKO DAN KEUNTUNGAN Narda Wati, Narda Wati; Rahmah, Nur Azizah; Iswanto, Bambang
RJABM (Research Journal of Accounting and Business Management) Vol 8, No 2 (2024)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v8i2.8035

Abstract

This article discusses the concepts of speculation, projection, and investment in Islam, as well as attempts to achieve a balance between risk and profit according to sharia principles. A deep understanding of financial risk, sustainable financial projections, and Islamic investment principles are the main focus. These concepts are applied in a practical context to show how individuals and institutions can take wise financial decisions taking into account Islamic ethical values. Through the merging of practical and theoretical approaches, this article provides a comprehensive view of how speculation, projection, and investment can be conducted in accordance with Islamic teachings. Speculation tends to involve an element of uncertainty and luck, which is contrary to the principles of justice and order in Islam. In Islam, speculative activities tend to be regarded as gambling involving a high element of uncertainty and ignorance. Investments in Islam must be halal, or not contrary to religious principles. Investments must also be made with due regard to the principles of fairness, transparency, and clear agreements.
Peran Qawaid Fiqhiyyah Dalam Pengembangan Ekonomi Syariah Aslamiyah Nur Hakim, El-Diena
RJABM (Research Journal of Accounting and Business Management) Vol 8, No 2 (2024)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v8i2.8172

Abstract

ABSTRACTQawaid Fiqhiyyah is a collection of general rules of jurisprudence covering all branches of jurisprudence which serve as guidelines for determining the law on every jurisprudential issue, whether it has been designated by texts or has not had texts. Qawaid al-fiqhiyyah cannot be separated from sharia economic activities, especially in facing general economic developments such as today. In fact, these scientific disciplines are the basis for sharia economic activities so that they run according to the will of Allah SWT.  Qawaid al-Fiqhiyah plays a strengthening role in the mind, giving rise to reasons and considerations for determining the law of 'illat determining the directions of its formation, and paving the way towards the purpose of establishing the law of 'Maqashid al-Syari'ah', namely the benefit of the people, Mashalih al- Anam. In sharia economic transactions, it cannot be separated from Musyarakah, Mudharabah, Murabahah, Musawamah, Ijarah, Wakalah, Musahamah, Wadi'ah contracts and many other economic contracts and concepts in financial institutions.
STUDI KUANTITATIF : EFISIENSI KERJA DAN MANAJEMEN WAKTU DALAM MENINGKATKAN KINERJA PETUGAS 3R DI LINGKUNGAN KECAMATAN PENJARINGAN, JAKARTA UTARA Novianti, Della Suci; Permatasari, Rita Intan; Veritia, Veritia
RJABM (Research Journal of Accounting and Business Management) Vol 8, No 2 (2024)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v8i2.8353

Abstract

Performance is a person's ability or the results achieved by a person in carrying out the tasks assigned to them, both in terms of quality and quantity, achieved in a given period of time in accordance with the responsibilities assigned to them. This study aims to determine and analyse the effect of work efficiency and time management on the performance of 3R (Reduce, Reuse, Recycle) officers in the office of the Environmental Implementation Unit of Penjaringan District. The research method uses a quantitative approach that is associative in nature with inferential (inductive) statistical analysis techniques. The research sample was 3R officers as many as 36 people with saturated sampling technique. The results of this study indicate that the Work Efficiency variable has a partial effect on performance of 0.308 and the Time Management variable has a partial effect on performance of 0.698. Work Efficiency and Time Management variables simultaneously affect performance by 66.5%.
PENGARUH KEPIMPINAN DAN DISIPLIN KERJA TERHADAP KINERJA GURU PADA SMK SASMITA JAYA DI TANGERANG SELATAN Amirudin, Amirudin; Yusuf, Ade
RJABM (Research Journal of Accounting and Business Management) Vol 8, No 2 (2024)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v8i2.8297

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemimpinan dan disiplin kerja terhadap kinerja guru pada SMK Sasmita Jaya-Tangerang Selatan.Metode yang digunakan adalah explanatory research dengan teknik analisis menggunakan analisis statistik dengan pengujian regresi, korelasi, determinasi dan uji hipotesis.Hasil penelitian ini kepemimpinan berpengaruh signifikan terhadap kinerja guru sebesar 43,0%, uji hipotesis diperoleh t hitung > t tabel atau (8,639 > 1,984). Disiplin kerja berpengaruh signifikan terhadap kinerja guru sebesar 44,0%, uji hipotesis diperoleh t hitung > t tabel atau (8,814 > 1,984). Kepemimpinan dan disiplin kerja secara simultan berpengaruh signifikan terhadap kinerja guru dengan persamaan regresi Y = 9,215 + 0,367X1 + 0,412X2 dan kontribusi pengaruh sebesar53,7%, uji hipotesis diperoleh F hitung > F tabel atau (56,869 > 2,700).
ANALISIS PRAKTIK IKHTIKAR MENURUT IMAM YAHYA BIN UMAR DAN RELEVANSINYA TERHADAP UNDANG-UNDANG PENIMBUNAN BARANG DI INDONESIA Amalia, Maya Riski
RJABM (Research Journal of Accounting and Business Management) Vol 8, No 2 (2024)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v8i2.7862

Abstract

AbstrackThe purpose of this research is to determine the practice of Ihtikar according to the thoughts of Imam Yahya Bin Umar and its relevance to the Law on Hoarding of Goods in Indonesia. This research uses a literature review in the form of searching and using previous research to answer the practice of Ihtikar according to the thoughts of Imam Yahya bin Umar and its relevance to cases of hoarding of goods in Indonesia. The results of the research indicate that Ihtikar Thought according to Imam Yahya bin Umar is very relevant to the laws in force in the country. According to Imam Yahya bin Umar, Ihtikar is a crime because it causes harm, so this practice is strictly prohibited. This is also in accordance with Indonesian law where in our country, the practice of Ihtikar is strictly prohibited because it can make people miserable. This prohibition is stated in Article 29 of Law no. 7 of 2014 concerning Trade.  Keyword:  Ihtikar, Indonesian Goods Hoarding Law
PENGARUH FASILITAS KANTOR, MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP KINERJA PERANGKAT DESA DI KECAMATAN BUNTAO’ KABUPATEN TORAJA UTARA Pangngala, Aditya; Syam, Andi Hendra; M., Andi Syahrul
RJABM (Research Journal of Accounting and Business Management) Vol 8, No 2 (2024)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v8i2.8284

Abstract

This study explores how office amenities, work ethic, and occupational discipline affect village apparatus performance indicators in the Buntao' District of the North Toraja Regency. Using a large sample of 45 village officials and an associative quantitative methodology, the study found that the performance of the village apparatus was positively and statistically significantly correlated with office facilities (sig. 0.011 < 0.05), work motivation (sig. 0.018 < 0.05), and work discipline (sig. 0.011 < 0.05). The F-count value of 52.218 exceeded the F-table value of 3.21, indicating that the three independent variables simultaneously showed a positive and significant collective influence. This supports the idea that office facilities, work motivation, and work discipline are important factors influencing the operation of the village apparatus in the aforementioned jurisdiction. Keywords : Office Facilities, Work Motivation, Work Discipline, Performance of Village Apparatus

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