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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 207 Documents
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PENGARUH GPM, DER DAN EPS TERHADAP HARGA SAHAM PADA PT. ADHI KARYA (PERSEROAN), TBK YANG TERCATAT DI BURSA EFEK INDONESIA Rudi Sanjaya
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 1 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (234.186 KB) | DOI: 10.31293/rjabm.v6i1.6349

Abstract

The purpose of this study was to analyze the effect of Gross Profit Margin, Debt to Equity Ratio and Earning Per Share on stock prices at PT Adhi Karya Tbk period 2013-2020. The data collection method used in this study is secondary data. The type of data used in writing this thesis is quantitative data, namely the financial statements of PT Adhi Karya Tbk period 2013-2020. Financial statement management uses IMB SPSS version 22. The data analysis methods used in this research are financial ratio analysis, descriptive analysis, classical assumption test, model feasibility test, and causality effect test. From the results of the study it can be concluded that GPM (X1) partially has a significant effect on stock prices (Y), while DER (X2) and EPS (X3) partially have no significant effect on stock prices (Y). From the results of the F test, GPM, DER and EPS simultaneously have a significant effect on stock prices. And based on the coefficient of determination test shows a value of 0.727 which explains that GPM, DER and EPS affect stock prices by 72.7% while the remaining 27.3% is influenced by other factors not examined in this study.
ANALISIS PENDAPATAN USAHATANI SAWO (Manilkara zapota L.) DI DESA API-API KECAMATAN WARU KABUPATEN PENAJAM PASER UTARA Midiansyah, Firda Juita, Aditya Rachman Yusuf
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 1 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (184.583 KB) | DOI: 10.31293/rjabm.v6i1.6040

Abstract

Sapodilla is a long-lived fruit tree, sapodilla is very beneficial for health, people really like sapodilla because the fruit is sweet and soft. Sapodilla farming activities carried out are activities to produce agricultural commodities as agribusiness. This study aims was to determine the income from sapodilla farming in Api-Api Village, Waru District, North Penajam Paser Regency. This research has been carried out for 3 months from December 2020 to February 2021 in Api-Api Village, Waru District, Pejanam Paser Utara Regency. Sampling using the census method or saturated sample with a total of 29 respondents. The data collection method used primary data with interviews and secondary data with relevant literature after which income was analyzed. The results showed that the average total revenue obtained by the respondents was IDR 4.840.127.000 ha-1 year-1 with an average revenue of IDR 166.900.931,03 ha-1 year-1 while the production cost was IDR 673.376.000 ha-1 year-1 with an average production cost of IDR 23.219.862,07 ha-1 year-1 The results of the analysis show that the total income obtained from 29 respondents is IDR 4.166.751.000 ha-1 year-1 with an average income IDR 143.681.068,97 ha-1 year-1 . The role of the government is very important to encourage sapodilla farming to increase maximum yields.
PENGARUH BYSTANDER EFFECT DAN WHISTLEBLOWING TERHADAP KECURANGAN LAPORAN BANTUAN KEUANGAN PARTAI POLITIK (STUDI EKSPERIMEN PADA MAHASISWA PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNDANA) Yohana Febriani Angi, Maria Indriyani Hewe Tiwu
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 1 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (170.339 KB) | DOI: 10.31293/rjabm.v6i1.6174

Abstract

AbstractThis study aims to (1) Determine the effect of the observer's impact on reducing party financial assistance funds; (2) Knowing the effect of whistleblowing on opposing fraud and (3) studying the effect of observers and complaints on the increase in party political aid funds. Testing the hypothesis in this study using an experimental instrument. The factors consist of two variables, namely the adequacy of financial statements as the dependent variable, the observer effect and the complaint as an independent variable. The population in this study were all students of FEB Accounting Study Program, Nusa Cendana University. The sampling technique using purposive sampling method. The criteria used as research correspondents are students who have received and taken Business Law and Ethics courses. The data used in this study are primary data obtained directly from the research object in several research results. The Rating Scale used in this study uses a Likert Scale. The results show that the bystander effect affects the reduction of financial aid for political parties. Whistleblowing plays a role in reducing the fraud on financial statements of political parties. And the effect observer and whistleblowing influence simultaneously towards reducing the adequacy of political party financial assistance. Keywords: Bystander effect, whistleblowing, Fraudulent Reports on political party financial assistance 
PEMETAAN BIBLIOMETRIK DENGAN VOSVIEWER TERHADAP PERKEMBANGAN HASIL PENELITIAN IMPLEMENTASI GOOD CORPORATE GOVERNANCE Arbi Abdul Kahfi; Muhammad Rizal; Tetty Herawati
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 1 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (418.883 KB) | DOI: 10.31293/rjabm.v6i1.5847

Abstract

This study aims to determine the development map of research in the topic of implementation of good corporate governance (GCG). The study was conducted in October 2021 by conducting a search through the Scopus database. The search data is then analysis descriptively based on the year, name of the institution and country, the name of the journal, and productivity. The data is then analysis using the VOSViewer. The results showed that the number of publications of research results in this topic at Scopus in 2002-2021 had increased significantly. The largest publication of research results in this topic indexed in Scopus is Diponegoro University. The most productive researcher is Stiglbauer, M. Through network visualization shows that the development map of GCG implementation research is divided into 7 clusters with 22 topics. Density visualization shows the development of GCG implementation research has the heaviest weight on the word good corporate governance and corporate governance
ANALISIS KEBIJAKAN PENGEMBANGAN PARIWISATA UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) SELAMA MASA PANDEMI COVID-19 DI KOTA KUPANG Gaudensius K. Poto; Apriana Fanggidae; Maria Indriyani H. Tiwu
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 2 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (314.266 KB) | DOI: 10.31293/rjabm.v6i2.6653

Abstract

This study aims to analyze tourism development policies to increase local revenue during the Covid-19 Pandemic period in Kupang City, obtained from the Kupang City Tourism Office. Analysis of two stages is carried out; In the first stage we analyzed the tourism development policy during the Covid-19 pandemic period in Kupang City, as well as analyzing the impact of these policies on the tourism sector and the contribution of the tourism sector to regional original income using a qualitative descriptive approach. In the second stage, the priority of tourism development policies to increase local revenue during the Covid-19 Pandemic Period Analysis through Analytical Hierarchy Process (AHP). The results show that the tourism development policy during the Pandemic period is the development of Human Resources (HR) of tourism, improving the quality of the tourism industry, developing tourism attractions, developing tourism imagery, and community empowerment through tourism. The contribution of the tourism sector to local revenue is not optimal because it is still sourced from the tourism industry. With AHP, this research identifies the priority of tourism development policies to increase local revenue during the Pandemic period, namely tourism destinations, tourism marketing, tourism institutions, and the tourism industry. This study shows that the level of training, supervision, and low management of tourism, increasing the development of tourism destinations, and increasing cooperation. The basic implications of this study are to improve tourism training, supervision, and management, establish regional regulations on tourist attractions and build cooperation with private and other regions. Keywords: Tourism Development Policy, Regional Original Revenue 
KONTRIBUSI BUDAYA ORGANISASI DAN KOMPETENSI TERHADAP KEPUASAN KERJA PEGAWAI PADA DINAS TENAGA KERJA DAN TRANSMIGRASI KABUPATEN BIMA Muhammad Yusuf; Firmansyah Kusumayadi
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 2 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.648 KB) | DOI: 10.31293/rjabm.v6i2.6664

Abstract

Penelitian ini bertujuan untuk mengetahui adanya kontribusi budaya organisasi dan kompetensi terhadap kepuasan kerja pegawai Dinas Tenaga Kerja dan Transmigrasi Kabupaten Bima. Instrument pada penelitian ini berupa angket atau kuesioner dengan menggunakan skala likert. Populasi pada penelitian ini sebanyak 49 orang pegawai Dinas Tenaga Kerja dan Transmigrasi Kabupaten Bima. Teknik analisis data menggunakan uji validitas, uji reliabilitas, uji multikolinearitas, uji normalitas, analisis regresi linier berganda, koefisien determinasi, koefisien korelasi, uji T dan uji F dengan bantuan program SPSS. Hasil pengujian diketahui bahwa variabel variabel budaya organisasi nilai t hitung sebesar 3,127 dan variabel kompetensi 2,913 yang dapat disimpulkan bahwa variabel Budaya Organisasi  di terima, dan variabel Kopetensi di terima . Nilai uji f didapatkan sebesar 49,148 sehingga dapat disimpulkan bahwa budaya organisasi dan kompetensi secara bersama-sama mmeberikan kontriusi secara positif dan signifikan terhadap kepuasan kerja pada Dinas Tenaga Kerja dan Transmigrasi Kabupaten Bima.
MENUMBUHKAN LOYALITAS PENGUNJUNG TEMPAT WISATA MELALUI DIMENSI EXPERIENTAL MARKETING Wiwik Widiyanti
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 2 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (197.68 KB) | DOI: 10.31293/rjabm.v6i2.6532

Abstract

The Loyalty of visitors is very important for the survival of the Insani Herbal Garden. This can be grown through a pleasant experience that is summarized in the experiential marketing dimension. The purpose of this study was to determine how the influence of experiential marketing dimensions on loyalty, either simultaneously or partially. The Descriptive quantitative methods were chosen as a research approach with data collection techniques using questionnaires. Samples were taken as many from as 100 respondents. The data were processed using the SPSS 16 application. The results of the research on partial hypothesis testing for the dimensions of sense, feel, think and act significantly affected loyalty, while the related dimension did not significantly affect visitor loyalty. In contrast to simultaneous hypothesis testing, the five dimensions of experiential marketing significantly affect visitor loyalty. The results of this study are expected to be taken into consideration by the management of Taman Herbal Insani in advancing their business
PARADIGMA PENGELOLAAN KEUANGAN DAERAH SEBELUM DAN SELAMA PANDEMI COVID-19 DI KOTA KUPANG-NTT Maria Droste Nini Soera; Nikson Tameno; Cicilia A. Tungga
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 2 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (201.876 KB) | DOI: 10.31293/rjabm.v6i2.6654

Abstract

ABSTRACT This study aims to determine the paradigm (point of view) of regional financial management before and during the Covid-19 pandemic in Kupang City based on regional financial management in 2018-2020.  To deal with the Covid-19 pandemic, the Government makes policies on the use of regional budgets which are then regulated in several regulations that have been passed.  This policy led to changes in the structure of the APBD due to the policy of refocusing and reallocating the budget.  This type of research is a comparative descriptive with a qualitative research approach.  Data collection techniques in this study were in the form of observation, interviews, and documentation.  Data analysis techniques in the form of data reduction, data presentation, and drawing conclusions.  There has been a change in the structure of the APBD, namely the PAD of Kupang City in 2020 decreased and the balancing funds from the center were diverted to deal with health problems due to Covid-19 in the City of Kupang such as DAK and DID.  Regional financial management is considered disobedient/compliance with the law but that is understandable.  Regional financial management in 2018 is categorized as effective and at the efficiency level it is categorized as efficient.  2019 is categorized as effective and quite efficient.  Meanwhile, 2020 is categorized as very effective and quite efficient.  The city government's transparency is assessed in accordance with the concept of transparency in regional financial management.   Keywords: Refocusing, Reallocation, Pandemic, Covid-19, APBD, Paradigm, Kupang City Government 
PENGARUH GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN PADA PT. WAHANA SAFETY INDONESIA Krida Puji Rahayu; Sella Cantika
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 2 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (361.926 KB) | DOI: 10.31293/rjabm.v6i2.6652

Abstract

This study aims to determine the Leadership Style and Organizational Culture on employee performance at PT Wahana Safety Indonesia simultaneously. This research is an associative-research with a quantitative approach. The independent variables used in this research are leadership style (x1) and organizational culture (x2). While the dependent variable or the dependent variable used in this study is employee performance (y). Sampling used in this study using the saturated sample method which is the entire existing population, namely all employees of PT Wahana Safety Indonesia as many as 150 employees. Data collection was carried out in this study using a questionnaire/questionnaire. The data analysis technique used is validity test, reliability test, classical assumption test, multiple linear regression test and hypothesis testing with the results obtained that the regression value is Y = 3.571a + 0.0511 + 0.5232. Hypothesis test for leadership style variable (X1) obtained t-count < t-table (1.305 <1.976) with a significance value > 0.05 (0.194 >0.05) leadership style variable (X1) partially has positive but has no significant effect on employee performance (Y) at PT Wahana Safety Indonesia (H0 is accepted and Ha is rejected). Hypothesis test of organizational culture variable (x2) obtained t-count > t-table (18.279 > 1.976) with a significance value <0.05 (0.000 <0.05) organizational culture variable (X2) partially has a positive and significant effect on performance employee (Y) (H0 is rejected and Ha is accepted). While the hypothesis test is obtained by f-count > f-table (192.039 > 3.06) with a significance value of <0.05 (0.000 <0.05) then the results of the f-test of the independent variables leadership style (X2) and organizational culture (X2) are Simultaneous positive and significant effect on the dependent variable, namely employee performance (Y) at PT Wahana Safety Indonesia. Meanwhile, with the value of determination, 72.3% was found to be influenced by leadership style (X1) and organizational culture (X2) where the remaining 27.7% was influenced by other factors.
IMPLEMENTASI TRANSAKSI NON TUNAI QRIS DI DESA DETUSOKO BARAT KABUPATEN ENDE Lordna Wintari Hawu; Marselina Ratu; Fransina W. Ballo
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 2 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.217 KB) | DOI: 10.31293/rjabm.v6i2.6655

Abstract

 Penelitian ini bertujuan untuk mengetahui bagaimana implementasi transaksi non tunai di Desa Detusoko Barat, serta mengetahui faktor pendukung dan penghambat dalam mengimplementasikan transaksi non tunai. Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan penelitian deskriptif kualitatif. Pengumpulan data dilakukan melalui wawancara dengan informan tentang implementasi transaksi non tunai di Desa Detusoko Barat dan faktor pendukung dan penghambat dalam implementasi transaksi non tunai, pengumpulan data juga dilakukan melalui observasi dan dokumentasi. Hasil penelitian ini menunjukkan bahwa implementasi transaksi non tunai (QRIS) di Desa Detusoko Barat belum sepenuhnya masyarakat Desa Detusoko Barat menggunakan pembayaran nontunai. Faktor pendukung dalam implementasi transaksi non tunai (QRIS) di Desa Detusoko Barat yaitu, adanya kerja sama pihak bank NTT dan BUMDes Au Wula, lokasi yang mendukung, adanya dukungan pemerintah desa serta adanya sosialisasi dari pihak bank. Faktor penghambat dalam implementasi transaksi non tunai (QRIS) di Desa Detusoko Barat yaitu, minimnya pemahaman masyarakat, jaringan internet yang tidak stabil, keterbatasan penggunaan smartphone, kurangnya loyalitas masyarakat, serta sumber daya manusia.Kata kunci: Transaksi Non Tunai, QRIS, Desa Wisata.

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