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INDONESIA
RJABM (Research Journal of Accounting and Business Management)
ISSN : 25803115     EISSN : 25803131     DOI : https://doi.org/10.31293/rjabm
Core Subject : Economy,
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.
Articles 207 Documents
Peran Qawaid Fiqhiyyah Dalam Pengembangan Ekonomi Syariah Aslamiyah Nur Hakim, El-Diena
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.v8i2.8172

Abstract

ABSTRACTQawaid Fiqhiyyah is a collection of general rules of jurisprudence covering all branches of jurisprudence which serve as guidelines for determining the law on every jurisprudential issue, whether it has been designated by texts or has not had texts. Qawaid al-fiqhiyyah cannot be separated from sharia economic activities, especially in facing general economic developments such as today. In fact, these scientific disciplines are the basis for sharia economic activities so that they run according to the will of Allah SWT.  Qawaid al-Fiqhiyah plays a strengthening role in the mind, giving rise to reasons and considerations for determining the law of 'illat determining the directions of its formation, and paving the way towards the purpose of establishing the law of 'Maqashid al-Syari'ah', namely the benefit of the people, Mashalih al- Anam. In sharia economic transactions, it cannot be separated from Musyarakah, Mudharabah, Murabahah, Musawamah, Ijarah, Wakalah, Musahamah, Wadi'ah contracts and many other economic contracts and concepts in financial institutions.
STUDI KUANTITATIF : EFISIENSI KERJA DAN MANAJEMEN WAKTU DALAM MENINGKATKAN KINERJA PETUGAS 3R DI LINGKUNGAN KECAMATAN PENJARINGAN, JAKARTA UTARA Novianti, Della Suci; Permatasari, Rita Intan; Veritia, Veritia
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.v8i2.8353

Abstract

Performance is a person's ability or the results achieved by a person in carrying out the tasks assigned to them, both in terms of quality and quantity, achieved in a given period of time in accordance with the responsibilities assigned to them. This study aims to determine and analyse the effect of work efficiency and time management on the performance of 3R (Reduce, Reuse, Recycle) officers in the office of the Environmental Implementation Unit of Penjaringan District. The research method uses a quantitative approach that is associative in nature with inferential (inductive) statistical analysis techniques. The research sample was 3R officers as many as 36 people with saturated sampling technique. The results of this study indicate that the Work Efficiency variable has a partial effect on performance of 0.308 and the Time Management variable has a partial effect on performance of 0.698. Work Efficiency and Time Management variables simultaneously affect performance by 66.5%.
PENGARUH KEPIMPINAN DAN DISIPLIN KERJA TERHADAP KINERJA GURU PADA SMK SASMITA JAYA DI TANGERANG SELATAN Amirudin, Amirudin; Yusuf, Ade
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.v8i2.8297

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kepemimpinan dan disiplin kerja terhadap kinerja guru pada SMK Sasmita Jaya-Tangerang Selatan.Metode yang digunakan adalah explanatory research dengan teknik analisis menggunakan analisis statistik dengan pengujian regresi, korelasi, determinasi dan uji hipotesis.Hasil penelitian ini kepemimpinan berpengaruh signifikan terhadap kinerja guru sebesar 43,0%, uji hipotesis diperoleh t hitung > t tabel atau (8,639 > 1,984). Disiplin kerja berpengaruh signifikan terhadap kinerja guru sebesar 44,0%, uji hipotesis diperoleh t hitung > t tabel atau (8,814 > 1,984). Kepemimpinan dan disiplin kerja secara simultan berpengaruh signifikan terhadap kinerja guru dengan persamaan regresi Y = 9,215 + 0,367X1 + 0,412X2 dan kontribusi pengaruh sebesar53,7%, uji hipotesis diperoleh F hitung > F tabel atau (56,869 > 2,700).
ANALISIS PRAKTIK IKHTIKAR MENURUT IMAM YAHYA BIN UMAR DAN RELEVANSINYA TERHADAP UNDANG-UNDANG PENIMBUNAN BARANG DI INDONESIA Amalia, Maya Riski
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.v8i2.7862

Abstract

AbstrackThe purpose of this research is to determine the practice of Ihtikar according to the thoughts of Imam Yahya Bin Umar and its relevance to the Law on Hoarding of Goods in Indonesia. This research uses a literature review in the form of searching and using previous research to answer the practice of Ihtikar according to the thoughts of Imam Yahya bin Umar and its relevance to cases of hoarding of goods in Indonesia. The results of the research indicate that Ihtikar Thought according to Imam Yahya bin Umar is very relevant to the laws in force in the country. According to Imam Yahya bin Umar, Ihtikar is a crime because it causes harm, so this practice is strictly prohibited. This is also in accordance with Indonesian law where in our country, the practice of Ihtikar is strictly prohibited because it can make people miserable. This prohibition is stated in Article 29 of Law no. 7 of 2014 concerning Trade.  Keyword:  Ihtikar, Indonesian Goods Hoarding Law
PENGARUH FASILITAS KANTOR, MOTIVASI KERJA DAN DISIPLIN KERJA TERHADAP KINERJA PERANGKAT DESA DI KECAMATAN BUNTAO’ KABUPATEN TORAJA UTARA Pangngala, Aditya; Syam, Andi Hendra; M., Andi Syahrul
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.v8i2.8284

Abstract

This study explores how office amenities, work ethic, and occupational discipline affect village apparatus performance indicators in the Buntao' District of the North Toraja Regency. Using a large sample of 45 village officials and an associative quantitative methodology, the study found that the performance of the village apparatus was positively and statistically significantly correlated with office facilities (sig. 0.011 < 0.05), work motivation (sig. 0.018 < 0.05), and work discipline (sig. 0.011 < 0.05). The F-count value of 52.218 exceeded the F-table value of 3.21, indicating that the three independent variables simultaneously showed a positive and significant collective influence. This supports the idea that office facilities, work motivation, and work discipline are important factors influencing the operation of the village apparatus in the aforementioned jurisdiction. Keywords : Office Facilities, Work Motivation, Work Discipline, Performance of Village Apparatus
ANALISIS KEBIJAKAN PENGEMBANGAN PARIWISATA UNTUK MENINGKATKAN PENDAPATAN ASLI DAERAH (PAD) SELAMA MASA PANDEMI COVID-19 DI KOTA KUPANG K. Poto, Gaudensius; Fanggidae, Apriana; Tiwu, Maria Indriyani H.
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 | 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 
ANALISIS SOSIOLOGI EKONOMI DALAM PENGELOLAAN DAN PENYALURAN DANA SOSIAL STUDI KOMPARATIF ANTARA DANA ZAKAT INFAK SADAQAH (ZIS) DAN DANA KOLEKTE Wibowo, Sarwo Eddi
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 1 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v4i1.4674

Abstract

This study aims to analyze the management and distribution of social funds viewed from the perspective management funds of Zakat, Infaq, Sadaqah and Dana Kolekte to conducted by Muslims and Catholics communities in people needed. The method used in this study is a qualitative descriptive approach. Data collection techniques using in depth interviews, observation and literature review.  The results of this study indicate that Zakat, Infaq, Sadaqah and Dana Kolekte have very large role for community development, especially people of each religion. The aspects of economic sociology focus on community empowerment and poverty alleviation through philanthropic funds such as Zakat, Infaq, Sadaqah and Dana Kolekte that provide significant influence and benefits for people in needed
ANALISIS PENDAPATAN USAHATANI SAWO (Manilkara zapota L.) DI DESA API-API KECAMATAN WARU KABUPATEN PENAJAM PASER UTARA Aditya Rachman Yusuf, Midiansyah, Firda Juita,
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 | 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 Pengalaman dan Kompetensi Terhadap Produktivitas Kerja Prames Berliana Danianta, Alfiana Nur Aisyah, Farah Nada Pinkan,
RJABM (Research Journal of Accounting and Business Management) Vol 5, No 2 (2021)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v5i2.5642

Abstract

Perusaahan merupakan tempat dalam menjalankan kegiatan produksi, pencatatan administrasi, dan terdiri dari orang-orang yang memiliki tanggung jawab dalam operasional dan resiko dalam perusahaannya. Pengalaman sangat diperlukan dalam bekerja, dan komptensi yang dimiliki setiap karyawan biasa digunakan untuk meningkatkan kinerja atau status dan juga kualitas seseorang dalam menyelesaikan pekerjaannya. Oleh karena itu, dengan adanya pengalaman dan kompetensi kerja yang tinggi dapat mendorong produktivitas karyawan dalam bekerja. Perusahaan selalu mementingkan produktivitas karena ini adalah hal terpenting untuk menentukan apakah perusahaan tersebut efektif atau tidak. Maka melalui penelitian ini dapat diketahui bahwa tujuan dilakukan penelitian ini adalah untuk mengetahui pengaruh pengalaman dan kompetensi kerja terhadap produktivitas kerja. Pada penelitian ini digunakan metode kuantitatif dengan menggunakan pendekatan survei kuesioner dengan jumalah 31 responden yang bekerja. Pengalaman dan kompetensi kerja saat ini sangat diperlukan pada perusahaan untuk meningkatkan produktivitas kerja di setiap karyawan dan menciptakan keefektifan pada perusahaan.
KONTRIBUSI BUDAYA ORGANISASI DAN KOMPETENSI TERHADAP KEPUASAN KERJA PEGAWAI PADA DINAS TENAGA KERJA DAN TRANSMIGRASI KABUPATEN BIMA Yusuf, Muhammad; Kusumayadi, Firmansyah
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 | 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.