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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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MODEL KEBERLANJUTAN USAHA PASCA PANDEMI MENGGUNAKAN METODE PENDEKATAN KEUANGAN DAN NON KEUANGAN (STUDI PADA UKM BAKPIA SLEMAN) Lila Retnani Utami; Veronika Wiratna Sujarweni; Dian Rhesa Rahmayanti; Hesti Nurhayati
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 (815.752 KB) | DOI: 10.31293/rjabm.v6i2.6649

Abstract

The pre-survey conducted by researchers on Bakpia SMEs in Sleman, the majority experienced a decline in sales which greatly impacted livelihoods. The purpose of this study is to develop a model of SME business sustainability from a financial and non-financial perspective, based on the Balance Scorecard theory and findings in the field. This type of research is qualitative case study. The object of this research is Bakpia SMEs in Sleman who were able to survive during the pandemic, Sleman bakpia consumers. The type of data used is primary and secondary. Sources of data obtained by means of interviews, observation and documentation, questionnaires.The result is that SMEs that can survive in the pandemic era are SMEs that have strength and make non-financial efforts to satisfy customers, innovate and operate products. UKM do growth and learning, give alms, help orphans. From a financial perspective, SMEs separate personal and business money, plan monthly income and expenses, prepare financial reports in the form of income statements and balance sheets. This UKM is proven in terms of economical, effective and efficient financial performance and has managed to get through the pandemic and currently 3 bakpia UKM have sales that are almost the same as before the pandemicKeywords: Post Pandemi Business Sustainability Model; SMEs; Bakpia
variabel Investasi Asing Langsung dan Pertumbuhan Ekonomi di Indonesia dari tahun 1981-2021: Pendekatan Granger Causality Test Rikhard T. C. Bolang
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 (1489.037 KB) | DOI: 10.31293/rjabm.v6i2.6658

Abstract

This research aims to identify and analyze the direction of the causal relationship between Foreign Direct Investment (FDI) and Economic Growth (GDP) in Indonesia in 1981-2021. The data used is secondary data. Secondary data is sourced from the World Bank website via the Indodapoer website. The analytical tool used to determine the direction of causality is using the Granger Causality Test. In addition to looking at the two-way relationship between Foreign Direct Investment and Economic Growth, this research also examines the analysis of the effect of Foreign Direct Investment on Indonesia's Economic Growth in the short and long term which is tested using the Error Correction Model (ECM).Based on the results of the ECM analysis, it was concluded that there is a long-term and short-term relationship between FDI and GDP in Indonesia. However, after conducting a causality analysis using the Granger Causality Test up to the fifth lag, it is concluded that there is no two-way relationship between Indonesia's FDI and GDP, but only a one-way relationship, namely Indonesia GDP to FDI.
TECHNOLOGY ADOPTION STRATEGY OF SOCIAL MEDIA IN MICRO SMALL MEDIUM ENTERPRISES Adisthy Shabrina Nurqamarani; Agus Priyanto; Sarah Fadilla
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 (171.841 KB) | DOI: 10.31293/rjabm.v6i2.6633

Abstract

This study explores the I-T-O-E framework to understand the dominant factors that specifically influence MSME adoption. Micro, Small, and Medium Enterprises (MSMEs) as one of the most affected needs to implement a marketing strategy through social media, due to low costs and ease of reaching consumers on a wider scale. West Java was chosen as the research location because the level of technology adoption in MSMEs is the highest among other big cities. The culinary sector was chosen because it is one of the sectors most affected by the COVID-19 pandemic and is the sub-sector with the lowest use of internet media among other creative economy sub-sectors. The methodology is qualitative, involving interviews with participants (MSMEs in the culinary sub-sector) selected through snowball sampling.  The result shows that individual factor holds the most important role in determining social media strategy in MSME. This research is expected to have significant implications for both theory and state public policy in increasing digital interconnection, inclusivity, productivity, and MSME income. 
Pengaruh Likuiditas, Leverage, Struktur Aktiva Terhadap Harga Saham Melaui Profitabilitas Sebagai Variabel Intervening Pada Perusahaaan Sektor Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2018 - 2021 Raden Wimendy Aristaldo; Nekky Rahmiyati
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 (497.861 KB) | DOI: 10.31293/rjabm.v6i2.6661

Abstract

Penelitian ini akan dilakukan pada perusahaan sektor property and real estate di Bursa Efek Indonesia priode 2018 – 2021. Karena berdasar pada fenomena pada sektor property ral estate mengenai Real Estate Property atau rumah untuk milenial berpengaruh terhadap saham dan nilai perusahaan. Penelitian ini dikelompokkan pada penelitian kuantitatif, penelitian ini populasinya adalah seluruh perusahaan Perusahaaan Sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2018 sampai dengan 2021, Sedangkan Teknik yang dipilih dalam pengambilan sampel adalah purposive sampling. Teknik pengumpulan data dalam penelitian ini menggunakan metode dokumentasi yang bersumber Websitenya BEI sedangkan teknik analisis data dalam penelitian ini penulis menggunakan PLS (Partial Least Square). Berdasarkan hasil dari pembahasan ditemukan bahwa Likuiditas berpengaruh negatif tidak signifikan terhadap harga saham dan Likuiditas berpengaruh positif signifikan terhadap profitabilitas. Laverage berpengaruh negatif signifikan terhadap harga saham dan Laverage berpengaruh positif Tidak signifikan terhadap profitabilitas. Struktur aktiva berpengaruh positif signifikan terhadap Harga Saham dan Struktur aktiva berpengaruh positif Tidak signifikan terhadap profitabilitas. Profitabilitas berpengaruh positif Tidak signifikan terhadap Harga Saham dan Profitabilitas tidak dapat memediasi pengaruh likuiditas, laverage dan struktur aktiva terhadap harga saham pada perusahaan sektor properti dan real estate yang terdaftar di BEI periode 2018-2021.
PENGARUH KOMPENSASI DAN PROMOSI JABATAN TERHADAP KEPUASAN KERJA KARYAWAN PADA PT CERIA JUSINDO NUSANTARA JAKARTA Sam Cay; Raden Yeti Sumiaty
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 (335.972 KB) | DOI: 10.31293/rjabm.v6i2.6618

Abstract

This study aims to determine the effect of compensation and promotion on employee job satisfaction at PT Ceria Jusindo Nusantara Jakarta. The research hypothesis being tested is whether there is a significant effect between Compensation and Position Promotion on Employee Job Satisfaction at PT Ceria Jusindo Nusantara Jakarta. The research method used in this research is descriptive quantitative research method, the sampling method used is a saturated sample of 50 employees. The data collection technique is using a questionnaire, while the data analysis method used is validity test, reliability test, classical assumption test, multiple linear regression analysis, correlation coefficient analysis (R), coefficient of determination analysis and hypothesis testing. Based on the results of the study using SPSS 25, the t-test results obtained that tcount for compensation is smaller than the ttable value of 0.564 or (0.575> 0.05) with a significant value of 0.575> 0.05. So it can be concluded that partially compensation has a positive but not significant effect on employee satisfaction. This means that Ho is accepted and Ha is rejected. The tcount value of work motivation is greater than ttable 1.677 or (3.869 > 1.677) with a significant value of 0.000 <0.05. So it can be concluded that partially promotion has a positive and significant effect on employee job satisfaction. This means that Ho is rejected and Ha is accepted. For the F test, the Fcount value is 30,839 and a significant value of 0.000 so that it can be concluded that compensation and promotion simultaneously have an effect on employee performance as evidenced by the Fcount 30.839 > Ftable 3.20 and a significant value of 0.000 <0.05, so it can be concluded that Ho is rejected and Ha accepted. The results of multiple linear analysis obtained Y = 8.057 + 0.063 X1 + 0.742 X2 Keywords: Compensation, Promotion and Employee Job Satisfaction.
Pengaruh DER dan NPM terhadap Nilai Perusahaan pada Perusahaan Properti dan Real Estate yang terdaftar di BEI Indah Widyah Ningsih; Deni Malik; Mursidah Nurfadillah; Fenty Fauziah
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 1 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i1.5832

Abstract

This study aims to identify significant influence between Debt to Equity Ratio (DER) and Net Profit Margin (NPM) on firm value proxied by Price Book Value (PBV) in property and real estate companies listed on the Indonesia Stock Exchange. This study uses a multiple linear regression method with quantitative approach and uses a purposive sampling method with sampling techniques on property and real estate companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The final sample of the study was 39 firm-years. The results of this study indicate that there’s a significant effect of Debt to Equity Ratio (DER) on Firm Value and there’s no significant effect on Net Profit Margin (NPM) on Firm Value. This research was expected to be a reference and material for consideration in making investment decisions for investors, as well reference for  considering company value and efforts to increase company value in order to attract investors to invest their capital for the company. Keywords : DER, NPM dan Firm Value
PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2018-2021 Martania Dwi Hapsari; Retnosari Retnosari
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 1 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i1.6878

Abstract

The purpose of this study is to analyze and evaluate the effect of capital structure, profitability, and company size on company value in property and real estate companies listed on the Indonesia Stock Exchange during the 2018-2021 period. The researcher chose to take the capital structure variable to see the entity's ability to manage debt effectively during the study period, the profitability variable to evaluate its impact on the research period, and the company size variable to identify the importance of assets for investors. The data used in this study is secondary data obtained from the www.idx.co.id page by downloading the 2018-2021 financial reports. The population in this study consisted of 81 companies in the property and real estate sector which were listed on the Indonesia Stock Exchange, but only 28 companies were taken as samples using a purposive sampling method. The research method used is a quantitative method with a quantitative descriptive approach. Data were analyzed using multiple linear regression and hypothesis testing assessed from the coefficient of determination, F test, and T test. The results showed that the capital structure proxied by DER had no effect on firm value in property and real estate companies listed on the IDX, the profitability of which was proxied by ROA has no effect on firm value in property and real estate companies listed on the IDX, and company size proxied by Size has an effect on firm value in property and real estate companies listed on the IDX.
Pengaruh Pertumbuhan Ekonomi, Pendidikan dan Kesehatan Terhadap Tingkat Kemiskinan di Kabupaten Kupang Frederikus Roky Ikwan Soko; Fransina Wely Ballo
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 1 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i1.7035

Abstract

This study aims to explain the effect of economic growth, education and health on poverty levels in Kupang District. This research is a quantitative study with time series data for 21 years, namely during the 2002-2022 observation period. The data used are data on the growth rate of gross regional domestic product at constant prices of 2000 and 2010, mean years of schooling data and life expectancy data from the Central Statistics Agency of Kupang Regency. The analytical method used is multiple linear regression analysis which is processed through Eviews-12 software. The results of this study show that partially the economic growth and education variables have no effect on the poverty rate in Kabupaten Kupang. Meanwhile, the health variable has a significant effect on the poverty rate in Kupang Regency, this is because development in the health sector in Kupang Regency has shown positive developments, which means that the quality of public health and community work productivity has also increased. Simultaneously, economic growth, education and health variables have a significant effect on the poverty rate in Kabupaten Kupang.
PENGARUH UPAH DAN JAMINAN SOSIAL TERHADAP PRESTASI KERJA KARYAWAN PADA CV JUMBO PRIMA RAYA DI SAMARINDA Marten Apuy
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 1 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i1.6880

Abstract

Hasil persamaan regresi linier berganda adalah Y = 2,779 + 0,414X1 + 0,968X2+ e. Hasil perhitungan nilai koefisien korelasi (R) = 0,886 berarti menunjukkan bahwa ada hubungan antara variabel upah dan jaminan sosial terhadap variabel prestasi kerja, dan dapat dinyatakan hubungan yang kuat dan signifikan. Nilai koefisien determinasi = 0,784 atau 78,40% ini dipengaruh oleh upah  (X1) dan jaminan sosial  (X2) serta sisanya sebesar 0,216 atau 21,60% ini dipengaruhi oleh variabel lain yang tidak dapat dijelaskan dalam penelitian ini.Hasil perhitungan diketahui nilai t hitung variabel upah sebesar 2,725 sedangkan variabel jaminan sosial sebesar 7,238 , Jadi dalam penentuan perbandingan nilai t hitung dengan nilai t table harus memperhitungkan taraf signifikan sebesar 95% atau alfa (α 5%), maka nilai t table sebesar = 2,04841. Karena  nilai thitung > dari ttabel (2,725 > 2,04841) untuk variabel upah sedangkan variabel jaminan sosial nilai t hitung sebesar 7,238 Karena  nilai thitung > dari ttabel (7,238> 2,04841) maka hipotesis yang diajukan dapat diterima. Begitupun hasil perhitungan F hitung > F tabel (490,038> 3,15) dan tingkat signifikansi lebih kecil dari 0,05 (0,000 < 0,05) maka hal ini menunjukkan bahwa hipotesis yang diajukan diterima.   
Evaluasi Penerapan SAK ETAP pada Koperasi Karyawan “Respati’ Universitas Respati Yogyakarta Andre Kussuma Adiputra; Sri Muntari; Poly Endrayanto Eko Christmawan
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 1 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i1.6692

Abstract

This research was conducted to find out how measurement, recognition, presentation, and disclosure of report elements in financial reporting of cooperatives based on financial accounting standards of entities without public accountability in the "Respati" cooperative at Respati University, Yogyakarta.The method used in this study is descriptive qualitative using primary data in the form of interviews with the management of the Respati Employee Cooperative and secondary data in the form of the Respati Employee Cooperative Financial Statements. The results of this research are that the Respati Employee Cooperative has prepared financial reports but they are not complete and have not implemented SAK ETAP in preparing their overall financial statements.Based on the results of this study, it is suggested that the Respati Employee Cooperative start paying attention to its Financial Statements so that they are more in line with SAK ETAP in force in 2018, make complete and detailed records, calculate depreciation of fixed assets owned, and present complete Financial Statements.

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