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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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FATWA DSN-MUI TERHADAP AKAD-AKAD DALAM LETTER OF CREDIT (L/C) IMPOR DAN EKSPOR SYARIAH A, Halimatus Sa'diyah
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.v8i1.7692

Abstract

The existence of letter of credit which is really accordance with Islamic syariah principles has been waited by moslem bussinessmen who want to run their religion values in all their life. The conventional L/C has been existed is considered as on syariah L/C due to its practice still applicates the interest system. The regulation of L/C Syariah has been existed in Act No. 21/2008 concerning Perbankan Syariah, in article 19 p, and long before the act was born, the existence of L/C Syariah has been mentioned in Fatwa Dewan Syariah Nasional MUI NO.34/DSN-MUI/IX/2002 concerning L/C Impor Syariah and Fatwa Dewan Syariah Nasional MUI No. 35/DSNMUI/IX/2002 concerning L/C Ekspor Syariah. L/C Syariah can applicate some models of akads/contracts, such as : wakalah bil ujrah, qardh, murabahah, salam/istisna’, mudarabah, musyarakah, hawalah and al-bai’. From the variety of contract models which can be applicated to the L/C Syariah, wakalah bil ujrah and Murabahah are considered as the most efficient, safest, and the most minimum risky. Wakalah bil ujrah and Murabahah are also an aggreement that closest to the goal of L/C existence, that is: makes the international trade process become easier.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PASIEN POLI UMUM PADA KLINIK SUKAMAJU TAPOS DEPOK Rosento, Rosento; Susilowati, Isnurrini Hidayat; Saadah, Dedeh
RJABM (Research Journal of Accounting and Business Management) Vol 5, No 1 (2021)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v5i1.5530

Abstract

ABSTRACT Service is an activity to serve customer needs. Companies engaged in products or services can provide the best service so that they can provide satisfaction to customers. The research objective was to find out how much influence the service had on customer aging at the Primary Outpatient Clinic of Sukamaju Tapos Depok. This research is a quantitative study with data calculation using SPSS version 16. The population taken is the average data of patient visits in a day, namely 79 patients. The sample in this study was 65 samples using the random sampling method. The research instrument used a questionnaire with a total of 30 (thirty) statement items. Based on data analysis, the results of the study on a correlation coefficient of 0.872 indicate that service quality has a strong relationship with customer satisfaction. From the determination coefficient test, it was found that the contribution of service variables to patient satisfaction was 79.4% and the remaining 20.6% was influenced by other variables not examined by the author. The simple regression results obtained 13,878 showed good with unidirectional constants and it can be concluded that the effect of service quality on satisfaction at the Sukamaju clinic has a significant effect. Keywords: Service Quality, Customer Satisfaction.
PENGARUH MOTIVASI DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWANPADA PT KARYA MULTI SOLUSI BUMI SERPONG DAMAI TANGERANG SELATAN Sumiaty, Raden Yeti; Cay, Sam
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.v8i1.7696

Abstract

This research aims to examine the influence of motivation and work environment on the performance of employees of PT Karya Multi Solusi BSD South Tangerang. The data used in this research is primary data by distributing questionnaires to employees of PT Karya Multi Solusi BSD South Tangerang. This research uses a quantitative approach using survey methods. The sampling method used was non-probability sampling, with the sampling technique using purposive sampling. The sample in this study was 100 employees of the production division of PT Karya Multi Solusi BSD South Tangerang. The data analysis method used is multiple regression analysis. The results of this research prove that motivation has a positive and significant effect on the performance of PT Karya Multi Solusi BSD South Tangerang employees, the work environment has a positive and significant effect on the performance of PT Karya Multi Solusi BSD South Tangerang employees.
Analisis Sektor Unggulan dengan Metode Location Quotient (LQ) di Kabupaten Pohuwato Ramadhani, Bulan Suci; Bouty, Rahmat Firdaus
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.v7i2.7297

Abstract

This study aims to determine the leading sectors in Pohuwato Regency using LQ (Location Quetient) analysis. The research method uses descriptive quantitative analysis. Secondary data was obtained from BPS Pohuwato Regency and Gorontalo Province with the last 5 years (2018, 2019, 2020, 2021, 2022). The data is the GDP of constant prices according to business fields analyzed and processed using Microsoft Excel. The findings revealed that there are 2 base or superior sectors in Pohuwato Regency. First, the Agriculture, Forestry, and Fisheries sector. Second, namely in the processing industry sector. While the other 15 sectors include non-base (non-superior) sectors.Keywords : Base, GRDP, Location Quetient, Pohuwato, Sector
ANALISIS DAMPAK PEMBANGUNAN SAMARINDA BARU (BSB) TERHADAP PROVINSI KALIMANTAN TIMUR Nurqamarani, Adisty Shabrina; Reza, Faizal
RJABM (Research Journal of Accounting and Business Management) Vol 2, No 2 (2018)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v2i2.3704

Abstract

This is a descriptive research regarding economic impact analysis of APT Pranoto Airport or called “Bandara Samarinda Baru” in East Kalimantan region. The aim of the project was to provide the evidence on the economic benefits resulted from Samarinda Baru airport by applying economic impact analysis. This article primarily focused on expenditure impacts as well as brief information of non-pecuniary impacts of Samarinda Baru airport project during operational phase. At the research stage, the project focused on examining the previous literatures of economic impact studies at the same time as investigating reports on the Samarinda Baru airport. The project involved a strong element of analysis on academic literatures, reports from Dinas Perhubungan Kalimantan Timur and Unit Pengelola Bandar Udara (UPBU) Kalimantan Timur. The methodology applied input output approach based on multipliers and relies on secondary data collection as primary method. The findings showed that there are numerous economic and non economic benefits resulted from the development of Bandara Samarinda Baru, included increase employment of local workers, increase expenditure within the region which impacted to better money circulation within the region, and also increase learning opportunities and create positive image towards cities around the airport location which in turn to economic welfare throughout East Kalimantan province. This finding can be used to emphasize Samarinda Baru airport contribution to East Kalimantan region and support its development in gaining funding and acceptance from local community. 
Teori Mekanisme Pasar Menurut Ibnu Khaldun Angg Rinjani, Heru
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.v8i1.7568

Abstract

Ibn Khaldun's full name is Abdurrahman Zaid Waliuddin bin Khaldun, born in Tunisa on 1 Ramadan 732 H, coinciding with May 27, 1332 AD. Ibn Khaldun is the most prominent Muslim intellectual figure and most of his thoughts in various fields, such as economics, politics, sociology and culture. (1332-1406). Ibn Khaldun studied some of the problems and phenomena of life about society, history and the economy that had never been studied by scientists before. He explained all economic problems and connected them with verses in the Qur'an. This is proof that various economic activities have been regulated in Islam. In addition, his writings and works show that Ibn Khaldun is the father and economist who preceded Adam Smith, Ricardo and European economists.
PENGARUH SISTEM PENGENDALIAN INTERNAL, AUDIT INTERNAL DAN GOOD CORPORATE GOVERNANCE TERHADAP PENCEGAHAN FRAUD PADA LEMBAGA KEUANGAN NON-BANK Satiman, Satiman; Suparmin, Suparmin
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.v7i2.6740

Abstract

The purpose of this study is to determine the influence of the internal control system, internal audit and good corporate governance on fraud prevention in non-bank financial institutions in the (pawning) sector using a sample of hj nawi branches in South Jakarta and around in 2022. The method used is a quantitative method. The data collection technique used is to distribute questionnaires to pawnshops. Population This study was 63 and the sample used was a saturated sample where the entire population was sampled. Data analysis uses validity test, reliability test, classical assumption test, regression analysis, correlation coefficient analysis, coefficient of determination analysis and hypothesis test. The data in this study were tested using the Software Statistical Package for Social Sciences (SPSS) version 25 The results of this study showed that the internal control system had no effect on fraud prevention, in accordance with the results of calculating the t-test, it was known that the value of 1.868 < 2,000 (calculated < t-table) and a significant value of 0.007 < 0.05. Thus, H0 is accepted and H1 is rejected, this shows that there is no partial influence between Internal Control on Fraud Prevention, while internal audits and good corporate governance affect fraud prevention.
PERAN PELATIHAN TERHADAP KINERJA KARYAWAN (STUDI LITERATUR) Sukardi, Roy Fransiskus; Kalbuadi, Amiruddin
RJABM (Research Journal of Accounting and Business Management) Vol 8, No 2 (2024)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v8i2.8368

Abstract

The goals of an organization or company can be achieved if it is supported by employees who have competencies according to the field within the company, therefore employees are an important production factor. Companies need human resources who have competencies according to their fields to run the business in the most effective way. Employees help the company achieve its goals by leading, thinking, and planning. To achieve organizational goals, companies carry out integrated training and education for their employees. One of the efforts made by companies to improve the quality of human resources in the world of work is by providing training. Training is the process of training and equipping employees with skills, knowledge and intellectual abilities. The aim of this literature research is to determine the role of training in improving employee performance using the literature review method. Literature studies are based on searching scientific articles. The research results show that training has an important role in increasing employee competency which will encourage increased employee performance
Pengaruh Current Ratio (CR) dan Debt To Assets Ratio (DAR) Terhadap Rerurn On Assets ( ROA) Pada Perusahaan Properti dan Real Estate yang Terdaftar Di Bursa Efek Indonesia Periode 2015 -2022 Sawukir, Sawukir; Nurmono, Nurmono
RJABM (Research Journal of Accounting and Business Management) Vol 8, No 2 (2024)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v8i2.8296

Abstract

The aim of this research is to determine the effect of Current Ratio (CR) and Deb To Assets Ratio (DAR) on Return On Assets (ROA) in property and real estate companies listed on the Indonesia Stock Exchange for the 2015-2022 period. The method used is a quantitative method using secondary data in the form of financial reports of property and real estate sector companies. The population in this study was 22 companies, using purposive sampling techniques, to obtain 4 property and real estate sector companies registered on the IDX that met the criteria. Data analysis uses a panel data regression model with the estimation used, namely the Fixed Effect Model (FEM). The research results show that partially the Current Ratio (CR) and Debt to Asset Ratio (DAR) do not have a significant effect on Return On Assets (ROA). Meanwhile, simultaneously, the Current Ratio (CR) and Debt to Asset Ratio (DAR) have a significant effect on Return On Assets (ROA) in property and real estate sector companies listed on the Indonesia Stock Exchange for the 2015-2022 period.
SPEKULASI, PROYEKSI DAN INVESTASI DALAM ISLAM: MENCARI KESEIMBANGAN ANTARA RISIKO DAN KEUNTUNGAN Narda Wati, Narda Wati; Rahmah, Nur Azizah; Iswanto, Bambang
RJABM (Research Journal of Accounting and Business Management) Vol 8, No 2 (2024)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v8i2.8035

Abstract

This article discusses the concepts of speculation, projection, and investment in Islam, as well as attempts to achieve a balance between risk and profit according to sharia principles. A deep understanding of financial risk, sustainable financial projections, and Islamic investment principles are the main focus. These concepts are applied in a practical context to show how individuals and institutions can take wise financial decisions taking into account Islamic ethical values. Through the merging of practical and theoretical approaches, this article provides a comprehensive view of how speculation, projection, and investment can be conducted in accordance with Islamic teachings. Speculation tends to involve an element of uncertainty and luck, which is contrary to the principles of justice and order in Islam. In Islam, speculative activities tend to be regarded as gambling involving a high element of uncertainty and ignorance. Investments in Islam must be halal, or not contrary to religious principles. Investments must also be made with due regard to the principles of fairness, transparency, and clear agreements.

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