cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Faizal Reza
Contact Email
rezafaizaluntagsmd@gmail.com
Phone
+628122999476
Journal Mail Official
rezafaizaluntagsmd@gmail.com
Editorial Address
Jl. Ir. H. Juanda No. 80 Samarinda, East Kalimantan. Phone 0541 743390. Email: rjabm@untag-smd.ac.id; rezafaizaluntagsmd@gmail.com URL: http://ejurnal.untag-smd.ac.id/index.php/RJABM/about/contact
Location
Kota samarinda,
Kalimantan timur
INDONESIA
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
 11   12   13   14   15 
Pengaruh Upah Minimum, Jumlah Penduduk, dan Inflasi Terhadap Tingkat Pengangguran di Kabupaten Kupang Onta, Damasius; Ballo, Fransina W.; Kiak, Novi Theresia
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.v7i2.7321

Abstract

This research aims to explain the influence of the minimum wage, population and inflation on the unemployment rate in Kupang Regency. This research is quantitative research with time series data for 19 years, namely in the observation period 2004-2022. The data used are minimum wage growth rate data, population growth rate data and inflation rate data sourced from the Kupang Regency Central Statistics Agency. The analytical method used is multiple linear regression analysis which is processed using Eviews-12 software. The results of this research show that partially the minimum wage variable has a positive relationship and hasa significant effect onthe unemployment ratein Kupang Regency. Meanwhile, the population variable and the inflation variable do not have a significant effect on the unemployment rate in Kupang Regency. Simultaneously, the variables minimum wage, population and inflation have a significant effect on the unemployment rate in Kupang Regency.
ANALISIS PERUBAHAN LABA KOTOR PADA UD SOFY DI SAMARINDA Sipi, Agustina; Lau, Elfreda Aplonia; Haryadi, Rina Masithoh
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.v3i1.4222

Abstract

This study aims to analyze diverse of gross profit in UD Sofy Samarinda from the results of cement tonasa sales in 2016 compared to 2015. In addition, this study aims to investigate the factors that cause change in gross profit from the sales aspect as well as from the aspect of cost of goods soldThe theory used in this study is management accounting theory, especially about gross profit, sales, cost of goods sold, with the first hypothesis that the increase in sales and increase in cost of goods sold causes an increase in gross profit. The second hypothesis of this study is the factors that cause the change in gross profit due to changes in quantity and selling prices, changes in volume (quantity) and the cost of the product unity.The data collection technique used is library research. The analytical method used is an analysis gross profit change focused on sales price variance analysis, sales volume variance analysis, cost price variance analysis and cost volume variance analysis.The results of the study pointed that the increase in sales and the increase in cost of goods sold in 2016 caused an increase in the gross profit of cement sales in UD Sofy Samarinda in that year compared to 2016. The results also showed that changes in gross profit (increase in gross profit) were caused by sales price variance, sales volume variance, cost price variance, volume price variance.
Menguji Dampak Omicron terhadap Harga Saham dan Volume Transaksi: Studi Kasus pada Indeks Saham LQ-45 di Bursa Efek Indonesia Adiputra, Andre Kussuma; Meilaretasya, Nabilla Eka; Rohmah, Khaula Lutfiati
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.v8i1.7506

Abstract

Rapid stock price movements, especially during the ongoing pandemic, demand heightened attention from investors. The unpredictability of stock prices and market reactions to COVID-19 and its variants poses a challenge in predicting their future trends. Beyond stock prices, examining the trading volume of listed companies is crucial. This research aims to analyze potential differences in stock prices and transaction volumes within the LQ-45 Stock Index following the Omicron announcement in Indonesia. The study focuses on the 14 days preceding and following the Omicron announcement, utilizing a saturated sampling approach. The data is analyzed through the Wilcoxon Signed Rank Test for hypothesis testing. Findings suggest significant disparities in stock prices and transaction volumes before and after the Omicron announcement. The research concludes that news or announcements related to the Omicron variant adversely impact the capital market, aligning with event study principles. Such announcements influence market responses, resulting in fluctuations in stock prices and transaction volumes.
PENGARUH LOCUS OF CONTROL TERHADAP KEPUASAN KERJA DAN STRESS KERJA SERTA DAMPAKNYA TERHADAP TURNOVER INTENTION (Pada Frontliner PT Bank OCBC NISP Tbk Kantor Cabang Area Jakarta Pusat dan Jakarta Barat) Amirudin, Amirudin
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.v7i2.7092

Abstract

The Influence of Locus of Control on Job Satisfaction and Job Stress and Its Impact on Turnover Intention to Frontliner of PT Bank OCBC NISP Tbk in Central and West Jakarta Area Branch Office".This study aims to determine the effect of Locus of Control on Job Satisfaction and Job Stress and its impact on Turnover Intention to Frontliner of PT Bank OCBC NISP Tbk in Central and West Jakarta Area Branch Office. In this research, the method used is survey quantitative method with associative approach, and to find the data is done by spreading questionnaires to 138 respondents (frontliners).Locus of control has an influence on job satisfaction of 19.6%. Testing the hypothesis obtained t count > t table or (5.764 > 1.977) this is reinforced by the significance probability of 0.000 < 0.05, so H0 is rejected and H1 is accepted, it means that there is positive and significant influence between the locus of control on job satisfaction.Locus of control has an influence on job stress of 9.7%. Testing the hypothesis obtained t count > t table or (3.819 > 1.977) this is reinforced by the significance probability of 0.000 < 0.05, so H0 is rejected and H1 is accepted, it means that there is positive and significant influence between locus of control and job stress.Job satisfaction has influence on turnover intention of 38.2%. Testing the hypothesis obtained t count > t table or (9.170 > 1.977) this is reinforced by the significance probability of 0.000 < 0.05, so H0 is rejected and H1 is accepted, it means that there is positive and significant influence between job satisfaction and turnover intention.Job stress has an influence on turnover intention of 33.1%. Testing the hypothesis obtained t count > t table or (8.208 > 1.977) this is reinforced by the significance probability of 0.000 < 0.05, so H0 is rejected and H1 is accepted meaning that there is positive and significant influence between work stress and turnover intentionJob satisfaction and job stress simultaneously have an influence on turnover intention with contributions influence by 45.5% while the remaining 54.5% influenced by other factors. Statistical hypothesis testing using the F count > F table or (56.393 > 3.06), it is also reinforced with a probability of significance 0.000 < 0.05. Thus H0 is rejected and H1 accepted. This means that there is a positive and significant simultaneous effect between job satisfaction and job stress on turnover intention to Frontliner of PT Bank OCBC NISP Tbk in Central and West Jakarta Area Branch Office.Keywords: Locus of Control, Job Satisfaction, Job Stress and Turnover Intention.
Kinerja Kredit Usaha Rakyat Pada Perbankan Samarinda Haryadi, Rina Masithoh
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.v1i1.2736

Abstract

This research to know the performance of people's business credit at one of retail bank at Samarinda in 2012 - 2014 which measured by Loan To Equity (LTE), Credit Risk Ratio (CRR) and Provission for Loan Losses (PLL). The result of Credit Risk Ratio (CRR) measurement in 2012-2013 shows that the credit performance of the people business has increased, which has a higher ratio which means unhealthy KUR performance in bank management capability to minimize the risk of bank credit failure. While the year 2014 has decreased that has a smaller ratio which means the performance of healthy KUR in the ability of bank management in minimizing the risk of bank credit failure.Measurement by using the Provision for Loan Losses (PLL) for 2012-2013, shows that the credit performance of the people business has increased that has a higher ratio which means that the bank's credit performance is not good the effectiveness of credit management many banks experiencing credit congestion. While the year 2013 until the year 2014 has decreased that has a smaller ratio which means the performance of good bank credit that is effectiveness management  bank credit does not suffer a lot of credit congestion
ANALISIS PENGAKUAN, PENGUKURAN, PENYAJIAN DAN PENGUNGKAPAN AKUNTANSI ASURANSI SYARIAH BERDASARKAN PSAK 108 (Revisi 2016) Luayyi, Sri; Leonita, Berlian; A., Prima Noermaning
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.v7i2.7345

Abstract

This research aims to analyze and describe the suitability of recognition, measurement, presentation and disclosure of sharia insurance transactions in the financial reports of sharia insurance companies listed on the Indonesia Stock Exchange with PSAK 108 (Revised 2016). The type of research used by researchers is qualitative research with descriptive methods. The data used in the research is secondary data with documentation data collection techniques. The data for this research is in the form of published financial reports from PT Asuransi Jiwa Syariah Jasa Mitra Abadi Tbk in 2022.The analysis technique used in this research is descriptive analysis using research tools in the form of PSAK 108 (Revised 2016). The research results show that the company has not fully implemented PSAK 108 (Revised 2016) and there are still presentations and disclosures that are not appropriate.
TESTING RETURN ON EQUITY AND RETURN ON ASSETS SIGNALS ON LQ45 ISSUERS Hermawan, Hengki
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 2 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v4i2.4901

Abstract

This study aims to determine the effectiveness of the Return On Equity and Return On Assets signals at LQ45 issuers. M engujinya with multiple regression method on each object banks and manufacturing companies LQ45 companies subsequent visits magnitude of the effective contribution of Return on Equity and Return on Assets. The results of the research on the bank obtained that Return On Equity partially had no effect on stock prices and Return On Assets had an effect on stock prices, simultaneously Return on Equity and Return On Assets fell on stock prices, the Return On Assets signal was better than the Return On Equity signal. the results of research manufacturing companies Return On Assetspartially it does not have a significant effect on stock prices while Return On Equity partially has a significant effect on stock prices and simultaneously Return on Equity and Return On Assets have an effect on stock prices. While the signal is good Return On Equity leih of the signal Return On Assets. This study provides a new perspective on Return On Equity and Return On Assets in research.
Analisis Determinan Faktor Cash Holding pada Subsektor Property and Real Estate yang Terdaftar di Bursa Efek Indonesia Suryani, Jely; Jonathan, LCA Robin; Irwan, Sayid
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.v8i1.7646

Abstract

This study aims to determine and analyze the effect of Growth Opportunity, Leverage (DAR), Net Working Capital, Operating Cash Flow on Cash Holding in the Property and Real Estate Subsector listed on the Indonesia Stock Exchange in 2021.The sampling in this study used purposive sampling techniques, with the final sample obtained was 50 companies. The type of data used is secondary data obtained from financial statements published through IDX. The analysis technique used is multiple linear regression analysis with the use of SPSS program version 25.The results of the analysis explain that (1) Growth opportunity has a negative insignificant effect on Cash holding (2) Leverage (DAR) has a positive insignificant effect on Cash holding (3) Net Working Capital has a positive insignificant effect on Cash holding (4) Operating cash flow has a significant positive effect on Cash holding (5) Growth opportunity, Leverage (DAR), Net Working Capital, Operating cash flow silmutant has a significant positive effect.
ANALISIS HIGHEST AND BEST USE PEMANFAATAN TANAH KOSONG DI KELURAHAN PENKASE OELETA KOTA KUPANG Henuk, Wulan Elisabeth; Tameno, Nikson; Tungga, Cicilia Apriliana
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.v7i2.7160

Abstract

This study discusses and implements the Highest and Best Use (HBU) Analysis method for fixed assets under the management and ownership of the Kupang City Government in the form of unused vacant land, located in Penkase Oeleta Village, Alak District, Kupang City, East Nusa Tenggara Province. This type of research is a quantitative descriptive research. Data collection techniques were carried out using questionnaires, interviews, observation and documentation. This study uses the Highest and Best Use analysis to determine the most optimal type of utilization of the research object's land for four aspects which include physical aspects, legal aspects, financial aspects and maximum productivity. The results of the study show that the Highest and Best Use Analysis in terms of the physical aspect of alternative land uses as Public Warehouses, Grocery Warehouses and as Housing is possible to do, while based on legal aspects, alternative land uses as Public Warehouses and Grocery Warehouses are permitted, while use as Housing is not permitted, then based on the financial aspect of the alternative land use as a Public Warehouse meets the eligibility criteria, namely an NPV of Rp. 2,194,024,971., IRR is 18% and the highest land value is Rp. 5,398,430,092. The basic food warehouse meets the eligibility criteria, namely an NPV of Rp. 3,072,079,311., IRR is 25% and the highest land value is Rp. 9,553,342,631,. The results of the analysis show that the highest and best land value is an alternative use as a Grocery Warehouse, which is Rp. 8,741,064 per square meter or an increase in land value by 4% compared to the market value of vacant land for the research object, which is Rp. 1,993,029., per square meter. So the highest and best utilization of vacant land is the Grocery Warehouse.
IS ARBITRAGE PRICING THEORY IS A FAIRY TALE ?: THE EVIDENCE FROM INDONESIA WITH ORDINARY LEAST SQUARE ESTIMATION Reza, Faizal; Nurqamarani, Adisthy Shabrina; Solihin, Danna
RJABM (Research Journal of Accounting and Business Management) Vol 2, No 1 (2018)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v2i1.3475

Abstract

Time series analysis in financial sector has grown in popularity since the last few decades, theories about capital markets are increasingly studied since Capital Asset Pricing Model (CAPM) and Arbitrage Pricing Theory (APT) are often compared and paired with one another. The development of APT is widespread by involving many macroeconomic variables. Unfortunately there is no consensus until now. This paper aims to examine the relevance of APT in the case of Indonesia during the period 2009-2017 with standard multiple regression equations. From three independent variables, only exchange rates have a significant influence on the composite stock price (IHSG) in Indonesia, while inflation and GDP have no significant effect on stock prices. 99.8% variation in stock price formation can be explained by independent variables where there is a positive relationship between exchange rate and stock price indicates a mechanism of stock price formation through strong domestic demand before fourth quarter 2016 and trade effect (export-import) after fourth quarter 2016 .

Page 13 of 21 | Total Record : 207

 11   12   13   14   15 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol 9, No 1 (2025) Vol 8, No 2 (2024) Vol 8, No 1 (2024) Vol 7, No 2 (2023) Vol 7, No 1 (2023) Vol 6, No 2 (2022) Vol 6, No 1 (2022) Vol 5, No 2 (2021) Vol 5, No 1 (2021) Vol 4, No 2 (2020) Vol 4, No 1 (2020) Vol 3, No 2 (2019) Vol 3, No 1 (2019) Vol 2, No 2 (2018) Vol 2, No 1 (2018) Vol 1, No 2 (2017) Vol 1, No 1 (2017) More Issue