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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 9, No 1 (2025)" : 8 Documents clear
Hubungan antara Corporate governance dan Tax Avoidance: Studi Empiris pada Sektor Pertambangan di BEI Aprillia, Juwita
RJABM (Research Journal of Accounting and Business Management) Vol 9, No 1 (2025)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v9i1.8703

Abstract

This study aims to examine the effect of corporate governance mechanisms on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Using a quantitative approach with multiple regression analysis, this research investigates four key elements of corporate governance: institutional ownership, managerial ownership, proportion of independent commissioners, and the existence of an audit committee. The empirical findings show that institutional ownership has a significant negative effect on tax avoidance, suggesting that institutional investors play a monitoring role in curbing opportunistic managerial behavior. In contrast, managerial ownership has a significant positive effect, indicating a potential conflict of interest between management and stakeholders. The proportion of independent commissioners shows a negative but not significant effect, while the audit committee has no significant effect. These results highlight the importance of corporate governance structures in promoting tax compliance and contribute to both academic literature and policymaking related to fiscal transparency and corporate accountability in resource-based sectors.
PENGARUH LINGKUNGAN KERJA DAN STRES KERJA TERHADAP KINERJA KARYAWAN PADA PT. DELTA HASRAT ANUGRAH TANGERANG Udin, Amir; Yusuf, Ade
RJABM (Research Journal of Accounting and Business Management) Vol 9, No 1 (2025)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v9i1.8535

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Lingkungan Kerja Dan Stres Kerja Terhadap Kinerja Karyawan pada PT. Delta Hasrat Anugrah Tangerang. Metode dalam penelitian ini yaitu pendekatan kuantitatif. Teknik pengumpulan data menggunakan kuesioner yang berisi pernyataan dari variabel lingkungan kerja, stress kerja, dan kinerja karyawan. Jumlah responden adalah 60 karyawan PT. Delta Hasrat Anugrah Tangerang yang dijadikan sampel penelitian. Teknik analisis data menggunakan teknik statistik meliputi uji instrument data (uji validitas dan uji reliabilitas), uji asumsi klasik (uji normalitas, uji multikolinearitas, dan uji heterokedastisitas), analisis regresi linier, dan uji hipotesis (uji t dan uji f). Data diolah menggunakan SPSS versi 22. Berdasarkan hasil analisis data, maka disimpulkan bahwa : (1) Lingkungan Kerja tidak berpengaruh signifikan terhadap Kinerja Karyawan dengan nilai Thitung < Ttabel (0,766 < 2.00247) dan nilai signifikansi sebesar 0,447. (2) Stres Kerja berpengaruh positif dan signifikan terhadap kinerja karyawan dengan nilai Thitung > Ttabel (4,366 > 2.00247) dan nilai signifikansi sebesar 0,000. (3) Secara simultan variabel lingkungan kerja dan stress kerja berpengaruh pada kinerja karyawan dengan hasil uji f nilai Fhitung > Ftabel (22,416 >3,16) dan nilai signifikansi sebesar 0,000 < 0,05.
PENGARUH KUALITAS LAYANAN TATA USAHA TERHADAP KEPUASAN SISWA DI SMAK SANTO YOSEPH SANGATTA Sitoro, Simunawir; Irma, Irma; Madu, Herdianus
RJABM (Research Journal of Accounting and Business Management) Vol 9, No 1 (2025)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v9i1.8748

Abstract

This research aims to determine the influence of the quality of administrative services on student satisfaction at Smak Santo Yoseph Sangatta. The problem formulation is whether there is an influence between the quality of administrative services on student satisfaction at SMAK Santo Yoseph Sangatta method. The analysis used in this research is a simple regression analysis method with the SPSS application. The sample in this study amounted to 112 respondents. The independent variable is the variable quality of administrative services and the dependent variable is student satisfaction.The results of the research show that the administrative service quality variable (X) partially has a positive and significant influence on student satisfaction (Y) with a t valuecount 11.410 > ttable 1,658. Based on the coefficient of determination (R) value obtained in this research of 0.542, this means that 54.2% of the student satisfaction variable can be explained by the administrative service quality variable (X). It can be concluded that the quality of administrative services consisting of physical evidence (tangible), empathy (empathy), reliability (reliability), responsiveness (responsiveness) and guarantees (assurance) simultaneously has a positive and significant effect on student satisfaction at SMAK Santo Yoseph Sangatta.
Bigger Isn’t Always Better? Moderasi Ukuran Perusahaan pada Pengaruh Rasio Keuangan terhadap ROA di Industri Kesehatan yang terdaftar di BEI Saragi, Nanda Putra
RJABM (Research Journal of Accounting and Business Management) Vol 9, No 1 (2025)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v9i1.8724

Abstract

This study investigates the influence of Debt to Equity Ratio (DER), Current Ratio (CR), and Total Asset Turnover (TATO) on Return on Assets (ROA), with Firm Size as a moderating variable in healthcare sector companies listed on the Indonesia Stock Exchange (IDX). A total of 28 companies were selected using purposive sampling, with data spanning from 2021 to 2024, resulting in 112 observations. Data analysis was performed using SPSS version 29. The findings show that DER has no significant effect on ROA. In contrast, both CR and TATO have a positive and significant effect on ROA. Furthermore, Firm Size does not moderate the relationship between DER, CR, and TATO on ROA. These results indicate that during the observed period, the profitability of health sector companies in Indonesia is primarily influenced by liquidity and asset turnover efficiency, rather than capital structure. Additionally, company size does not significantly strengthen or weaken the relationship between these financial ratios and ROA. Keywords: Debt to Equity Ratio, Current Ratio, Total Asset Turnover, Return on Assets, Firm Size, Moderation
Inovasi Festival Bandung Innovation Contest And Coaching Clinic ICONIC Dalam Menciptakan Dampak Ekonomi Positif Melalui Pemberdayaan Lingkungan Bunga Dinanthi, Diva Syafilla; Choerunnisa, Raisa Rafifiti
RJABM (Research Journal of Accounting and Business Management) Vol 9, No 1 (2025)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v9i1.8731

Abstract

The city of Bandung faces serious challenges in environmental management, especially after the Sarimukti landfill fire, which impacted the local economy, particularly MSMEs. The Bandung City Government, through Bapperida, collaborates with communities, MSME actors, and society as collaborative agents. This research analyzes how the Bandung ICONIC Festival functions as a collaborative innovation that connects environmental issues with economic growth through empowerment. A literature study with a descriptive-qualitative approach uses the cross-sector collaboration theory from Bryson, Crosby, and Stone (2006) as an analytical framework. The ICONIC Festival successfully created an environmentally-based creative economy ecosystem that strengthens the role of MSMEs and enhances public literacy on sustainability issues. Recommendations are provided for integrating thematic environmental approaches into urban development policies.
PENGARUH HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN MENYEWA KENDARAAN YANG BERDAMPAK PADA KEPUASAN KONSUMEN PADA PT GUMILAR NUSA SEJATI DI JAKARTA SELATAN Yusuf, Ade; Purnama, Aan; Kadarusman, Yuyus
RJABM (Research Journal of Accounting and Business Management) Vol 9, No 1 (2025)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v9i1.8670

Abstract

This study aims to determine the effect of price and service quality on the decision to rent a vehicle that has an impact on satisfaction at PT Gumilar Nusa Sejati, The statistical methods used are multiple linear regression analysis, correlation coefficient test, determination coefficient test, and t test and F test to test the hypothesis partially and simultaneously. The results of the study showed that price has a positive and significant effect on the decision to rent by 32% and the hypothesis test obtained a calculated t value> t table (6.793> 1.984). Service quality has a positive and significant effect on the decision to rent by 13.4% and the hypothesis test obtained a calculated t value> t table (3.898> 1.984). Price and service quality simultaneously have a positive and significant effect on the decision to rent by 40.1% and the hypothesis test obtained a calculated F value> F table (21.413> 2.700). The decision to rent has a positive and significant effect on customer satisfaction by 72.2%. The hypothesis test obtained a calculated t value> t table (15.968> 1.984). Keywords: price, service quality, rental decision, customer satisfaction
Analisis Sektor Unggulan Kota Serang Menggunakan Metode Location Quotient (LQ) dan Shiftshare Anjani, Septi Rostika; Kusumaningsih, Asih; Lestari, Ambar Widya
RJABM (Research Journal of Accounting and Business Management) Vol 9, No 1 (2025)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v9i1.8601

Abstract

Economic growth is a benchmark for the success of development planning. Changes in sectors that increase or decrease are important in the development of a region. In the process of economic growth, a high level of structural and sectoral change will be seen related to this process. This research aims to analyze the leading sectors and economic structure in Serang City.  The methods used are LQ and shiftshare analysis. This research uses secondary data obtained from the Central Statistics Agency. The results of the LQ calculation show that there are nine sectors which are the basic sectors, namely the Government Administration, Defense and Mandatory Social Security sectors with an average LQ value of 2.9, followed by the Accommodation and Food and Drink Provision sector, the Wholesale and Retail Trade sector, the Car and Bicycle Repair sector Motorcycles, Information and Communication sector, Education Services sector, Health Services and Social Activities sector, and Other Services Sectors. The results of the shiftshare analysis show that the GRDP contribution in the Wholesale and Retail Trade sector makes the largest contribution in Serang City, followed by the Construction sector and the Real Estate sector.
Pengaruh Kompensasi Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT Ace Hardware Indonesia Tbk Herni, Yulies; Udin, Amir
RJABM (Research Journal of Accounting and Business Management) Vol 9, No 1 (2025)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v9i1.8536

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Kompensasi dan Disiplin Kerja baik secara parsial maupun simultan terhadap Kinerja Karyawan pada PT Ace Hardware Indonesia Tbk, Metode yang digunakan pada penelitian ini yaitu metode kuantitatif melalui pendekatan assosiatif, pengumpulan data dan analisa menggunakan statistik. Data yang digunakan melalui teknik observasi, angket (kuesioner sebanyak 59 responden) dan kepustakaan. Metode analisa yang digunakan dalam penelitian ini adalah uji validitas, uji realibilitas, uji normalitas, uji asumsi klasik, analisis regresi linear sederhana, analisis regresi linear berganda, uji koefisien korelasi, uji determinasi dan uji signifikan (uji t dan uji f). Nilai determinasi atau kontribusi pengaruh sebesar 0,264, maka dapat disimpulkan bahwa variabel Kompensasi (X1) memiliki konstribusi pengaruh terhadap variabel Kinerja Karyawan (Y) Karyawan sebesar 26,4 %. Uji hipotesis diperoleh nilai t hitung > t tabel (4.519 > 1,672) dari nilai signifikan 0,000 < 0,05 maka dapat disimpulkan Ha1 diterima atau variabel Kompensasi (X1) secara parsial berpengaruh positif dan signifikan terhadap Kinerja Karyawan (Y). Diketahui nilai signifikan untuk pengaruh X2 (disiplin kerja) terhadap Y (kinerja karyawan sebesar 83% Uji hipotesis diperoleh nilai t hitung > t tabel (16,688 > 1,672) dari nilai signifikan 0,000 < 0,05 maka dapat disimpulkan Ha2 diterima atau variabel Disiplin Kerja (X2) secara parsial berpengaruh positif dan signifikan terhadap Kinerja Karyawan (Y). Nlai koefisien korelasi atau tingkat pengaruh antara variabel bebas dengan variabel terikat diperoleh angka(R) Sebesar 0,918 maka dapat disimpulkan bahwa variabel Kompensasi (X1) dan Disiplin Kerja (X2) terhadap Kinerja Karyawan (Y) berpengaruh Sangat Kuat. diperoleh nilai koefisien determinasi (R – Square) sebesar 0,842 maka dapat disimpulkan bahwa Kompensasi (X1) dan Disiplin Kerja (X2) secara bersama-sama memiliki konstribusi pengaruh sebesar 84,2% terhadap Kinerja Karyawan (Y), sisa nya 15,8 % dipengaruhi oleh faktor lain yang tidak diteliti.

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