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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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KONTRIBUSI PT. MUTIARA ADONARA TERHADAP PENYERAPAN TENAGA KERJA DAN PENDAPATAN KELUARGA DI DESA OYANGBARANG KECAMATAN WOTAN ULUMADO KABUPATEN FLORES TIMUR Felix Mubera Sogen; Marthen R Pellokila; Marselina Ratu
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.v7i1.6713

Abstract

Felix Mubera Sogen, Marthen R. Pellokila, Marselina Ratu Program Studi Ekonomi Pembangunan Fakultas Ekonomi Dan Bisnis Universitas Nusa Cendana Email: felix.m.sogen@gmail.com  ABSTRACT This research was conducted with the aim of explaining the contribution of PT. Mutiara Adonara on employment absorption in Oyangbarang Village, Wotan Ulumado District, East Flores Regency and explained the contribution of PT. Mutiara Adonara on the income of the family of company workers in Oyangbarang Village. This research is a descriptive research with a qualitative approach, the type of data used is qualitative and quantitative data with primary and secondary data sources. The research location of PT. Mutiara Adonara which is located in Oyangbarang Village, Wotan Ulumado District, East Flores Regency, the collection technique uses observation, interviews and documentation with data analysis techniques consisting of data reduction, data presentation and drawing conclusions. The results of this study show the contribution of PT. Mutiara Adonara on employment absorption in Oyangbarang Village by 35%, the contribution of PT. Mutiara Adonara on employment absorption in the Wotan Ulumado District of 3.53% and the contribution of PT. Mutiara Adonara on employment absorption in East Flores Regency by 0.12%. With these results based on the environmental quality scale the contribution of PT. Mutiara Adonara regarding employment in Oyangbarang Village is in the low category and for Wotan Ulumado District and East Flores Regency it is still in the very low category. While the contribution of PT. Mutiara Adonara to the income of the families of company workers in Oyangbarang Village, Wotan Ulumado District, East Flores Regency, amounting to 89.02%. This can be interpreted that, the income from working at PT. Mutiara Adonara has a large contribution to family labor income.  Keywords: Contribution of  PT. Mutiara Adonara, Labor Absorption, Family Income.
ANALISIS STRATEGI PENGEMBANGAN USAHA UNTUK MENINGKATKAN PROFIT PADA USAHA JASA DIGITAL MARKETING RAPIKAN SOSMEDMU Ikayanti Puspaning Kartini; Goeyana Goeyana; Cindy Cindy
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.v7i1.6856

Abstract

Tujuan dari penelitian ini yaitu untuk mengetahui dan menganalisis pengembangan usaha digital marketing Rapikan SosmedMU agar bisa meningkatkan profit.Metode penelitian yang digunakan adalah metode kualitatif. Dengan teknik pengumpulan data menggunakan data primer dan data sekunder. Data primer dilakukan dengan cara wawancara kepada informan penelitian yaitu owner dari usaha jasa Rapikan SosmedMU serta observasi langsung ke lapangan. Data sekunder dilakukan dengan cara studi kepustakaan dan dokumentasi.Hasil identifikasi faktor-faktor internal maupun eksternal menunjukkan bahwa skor Strength + Opportunities > Weaknesses + Threats = 4,55 > 1,35, yang diperoleh dari analisis SWOT. Strategi umum yang dapat dilakukan oleh perusahaan adalah perlu mengimplementasikan strategi pertumbuhan yang agresif  atau strategi SO begitu pula strategi SWOT lain yang sudah dipaparkan agar dapat maksimal dalam meningkatkan profit atau pendapatan.
Pengaruh Pertumbuhan Modal Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2012 Esterlin Barus, Ivana Nina
RJABM (Research Journal of Accounting and Business Management) Vol 1, No 1 (2017)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v1i1.2725

Abstract

Kondisi perekonomian saat ini telah menciptakan suatu persaingan yang ketat antar perusahaan pertambangan. Persaingan dalam perusahaan pertambangan membuat setiap perusahaan semakin meningkatkan kinerja agar tujuannya dapat tetap tercapai. Beberapa hal yang perlu dipertimbangkan dalam peningkatan kinerja perusahaan adalah adanya pertumbuhan modal dan pelaksanaan CSR perusahaan. Tujuan penelitian ini adalah Menguji pengaruh pertumbuhan modal terhadap kinerja keuangan, menguji pengaruh Corporate Social Responsibility terhadap kinerja keuangan dan menguji pengaruh pertumbuhan modal dan Corporate Social Responsibility terhadap kinerja keuangan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2010 – 2012. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di BEI periode 2010-2012. Model penelitian yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian membuktikan pertumbuhan modal berpengaruh terhadap kinerja keuangan secara parsial, Corporate Social Responsibility berpengaruh terhadap kinerja keuangan secara parsial dan Pertumbuhan modal dan Corporate Social Responsibility secara simultan berpengaruh terhadap kinerja keuangan. Kemampuan model regresi linear berganda dalam menjelaskan variasi variabel kinerja keuangan sebesar 39,8%.
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 EFEKTIVITAS DAN KONTRIBUSI BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN TERHADAP PENDAPATAN ASLI DAERAH DI KABUPATEN NAGEKEO Rua, Skolastika Febronia Menge; De Rozari, Petrus Emanuel; Tameno, Nikson
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 2 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i2.7300

Abstract

This study aims to determine whether the collection of Fees for Acquisition of Rights on Land and Buildings (BPHTB) is effective and contributes to Local Original Revenue and Local Taxes of Nagekeo Regency, especially from 2017 to 2021 by analyzing these two variables and the causes of the decline in BPHTB targets, especially from 2019 to 2020. This type of study is a combination research method (Mix Methods) with a Sequential Explanatory model conducted through a case study. Data collection techniques using documentation and interviews. The result of this study is the level of effectiveness of the Fees for Acquisition of Rights on Land and Buildings (BPHTB) during 2017-2021 has an average effectiveness value of 120.71% which is considered very effective. In 2019-2020 the effectiveness criteria dropped to be quite effective because it was achieved less than 90%. The contribution of the Fees for Acquisition of Rights on Land and Buildings (BPHTB) to the Local Original Revenue (PAD) of Nagekeo Regency during 2017-2021 has an average contribution of 0.40% which in the calculation is interpreted as "very less" because BPHTB is a small part of local taxes which are district/city taxes which when compared to PAD, BPHTB has a very small proportion of contribution. Likewise, the contribution of BPHTB to local taxes has an average contribution of 3.10% which has very insufficient criteria. Because the amount of BPHTB revenue depends on the taxpayer who submits the transfer of land / building rights whose NJOP is above the standard NPOPTKP value of Rp.60,000,000. To increase the contribution and effectiveness of BPHTB, the government is expected to make adjustments to the Tax Object Sale Value (NJOP) by establishing a regional head regulation (Perkada) on land price standards. Establish cooperation with the head of the KPKNL office, BPN in Nagekeo Regency and Notary PPAT.
ANALISIS PERHITUNGAN PAJAK PENGHASILAN KARYAWAN PADA PT.KDC SAMARINDA Mardiana, Mardiana; Rismawati, Fibby
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 1 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v3i1.4217

Abstract

The purpose of this study is to determine the calculation of income tax (PPh) Article 21 for employees of PT.KDC Samarinda is in accordance with Law Number 36 of 2008 and Minister of Finance Regulation Number 101 / PMK.010 / 2016. Tax is a compulsory contribution to the State owed by an individual or entity that is a force based on the Law, by not getting compensation directly and used for the State's needs for the greatest prosperity of the people. Income is any additional economic capability that is received or obtained by taxpayers, both from Indonesia and from outside Indonesia, which can be used for consumption or to increase the wealth of the taxpayer concerned, by name and in any form.Article 21 Income Tax is a tax on income in the form of salary, wages, honorarium, allowances, and other payments in whatever name and form in connection with employment or position, services, and activities carried out by individuals of domestic tax subjects, as referred to in Article 21 Income Tax Law.The analytical tool used in this study is the amount of individual taxpayer tariffs Article 17 of Law Number 36 of 2008. Changes in the amount of Non-Taxable Income (PTKP) according to Minister of Finance Regulation 101 / PMK.010 / 2016 and office fees according to UU- Law Number 36 of 2008 article 21 paragraph 3The results of this study of Income Tax Calculation (PPh) of employees with permanent employee status at PT. KDC Samarinda are in accordance with Law Number 36 of 2008 and Regulation of the Minister of Finance Number 101 / PMK.010 / 2016
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.
META ANALISIS : PENGARUH KUALITAS PELAYANAN, KUALITAS PRODUK DAN KETERIKATAN PELANGGAN TERHADAP KEPUASAN PELANGGAN Aniswandaru, Bima; Augusta, Clarissa Duika; Falito, Muhammad Robby
RJABM (Research Journal of Accounting and Business Management) Vol 7, No 2 (2023)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v7i2.7034

Abstract

AbstrakTujuan penelitian ini adalah menentukan pengaruh kualitas layanan, kualitas produk, ketertarikan pada kepuasan pelanggan. Dalam penentuan metode yang digunakan di penelitian ini yaitu review literatur, yang mengumpulkan beberapa penelitian sebelumnya untuk menjawab pengaruh kualitas layanan, kualitas produk serta keterikatan pelanggan terhadap kepuasan pelanggan. Hasil penelitian menunjukkan kualitas layanan, kualitas produk dan keterikatan pelanggan pada kepuasan pelanggan, Berdasarkan temuan penelusuran yang dilakukan di bidang meta-analisis ini, dapat diketahui variabel-variabel yang diuji analisis yakni tiga variabel bebas mempunyai hubungan pengaruh signifikan pada variabel kepuasan pelanggan sebagai variabel terikat.  Kata kunci: Kualitas Pelayanan, Kualitas Produk, Keterikatan Pelanggan, Kepuasan PelangganAbstractThe goal this research is to determine the effect of service quality, product quality, interest on customer satisfaction. In determining the method used in article, namely a literature review, which collects several previous studies to answer the effect of service quality, product quality and customer engagement on customer satisfaction. The results showed service quality, product quality and customer engagement on customer satisfaction. Based on the findings of the search conducted in the field of meta-analysis, it also seen that the variables tested by analysis, namely the three independent variables, have influence significant on customer satisfaction as the dependent variable. Keywords: Service Quality, Product Quality, Customer Engagement, Customer Satisfaction
Does Education Can Explain Economic Growth? Contribution of Old And New Approach Reza, Faizal
RJABM (Research Journal of Accounting and Business Management) Vol 1, No 1 (2017)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v1i1.2730

Abstract

Does education can explain economic growth? The aim of this study is to find out the impact of education on economic growth with two different approach that is the old approach called Augmented Solow Model (Neoclassical Growth Theory) and newer approach called New Growth Theory. Many research used this two model and found different result, in broad outline there are still two conclusion about impact education on economic growth. First, many researcher still conclude that education is one of important variable that influence economic growth, and vice versa. Apart from the fact that education still give two conclusion, New Growth Theory with TFP serves a broader view about what channel that used by education to influence economic growth that is from diffusion and innovation.
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.

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