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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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AKUNTANSI PAJAK DI TINJAU DARI LAPORAN KEUANGAN KOPERASI SYARIAH Wulandari, Renny -; Febriati, Febriati
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.v5i1.5362

Abstract

Syaria accounting is not as familiar as conventional accounting for taxpayers, except for business entities whose business activities use sharia principles. Islamic accounting produces the sam financial reports as conventional accounting. As for when both accounting are used, both must make accounting reports to see how much tax is owed. However, conventional accounting strill views that the results are not in accordance with the actual condition of the company. In contrast to islamic accounting, which uses sharia principles, its said ti be the same as tax accounting, namely upholding honesty in producing reports. The results of this study show that the KSU BMT Mujahidin Islamic cooperative in the city of Pontianak which applies sharia accounting in its reporting is not tax accounting which makes it easier to report taxes, and has not reported taxes in an orderly manner. Inhibiting factors that accur are based on knowledge and tax problems with the procedures for making tax reports, lack of human resources, lack of socialization from related parties, lack of tax education and training for sharia cooperatives and understanding tax and tax accounting theory has never studied good form in form of assistance and monitoring. 
Sosialisasi Memoderasi Kepatuhan Wajib Pajak UMKM Endang Kristiawati, Renny Wulandari, Risal,
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.v4i2.4914

Abstract

Penelitian ini bertujuan untuk menguji faktor apa saja yang mempengaruhi kesadaran wajib pajak dalam memenuhi kewajiban perpajakan dengan sosialisasi sebagai variabel moderasi, metode penelitian yang digunakan adalah kuantitatif dengan uji statistik, sampel dalam penelitian ini adalah UMKM yang ada di Kota Pontianak. Hasil  pada penelitian menemukan bahwa, Sosialisasi Perpajakan berpengaruh positif signifikan dan memperkuat Variabel Pengetahuan akuntansi dan Kualitas pelayanan fiskus terhadap Kepatuhan Wajib Pajak. Sosialisasi Perpajakan memperlemah Kesadaran Waijb Pajak terhadap Kepatuhan Wajib Pajak. Sedangkan Sosialisasi tidak memoderasi  Pengetahuan Pajak terhadap Kepatuhan Wajib Pajak. Penelitian berikutnya peneliti dapat menambah jumlah sampel dan penambahan variabel lain.
Hubungan antara Corporate governance dan Tax Avoidance: Studi Empiris pada Sektor Pertambangan di BEI Aprillia, Juwita
RJABM (Research Journal of Accounting and Business Management) Vol 9, No 1 (2025)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v9i1.8703

Abstract

This study aims to examine the effect of corporate governance mechanisms on tax avoidance in mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Using a quantitative approach with multiple regression analysis, this research investigates four key elements of corporate governance: institutional ownership, managerial ownership, proportion of independent commissioners, and the existence of an audit committee. The empirical findings show that institutional ownership has a significant negative effect on tax avoidance, suggesting that institutional investors play a monitoring role in curbing opportunistic managerial behavior. In contrast, managerial ownership has a significant positive effect, indicating a potential conflict of interest between management and stakeholders. The proportion of independent commissioners shows a negative but not significant effect, while the audit committee has no significant effect. These results highlight the importance of corporate governance structures in promoting tax compliance and contribute to both academic literature and policymaking related to fiscal transparency and corporate accountability in resource-based sectors.
PENGARUH BYSTANDER EFFECT DAN WHISTLEBLOWING TERHADAP KECURANGAN LAPORAN BANTUAN KEUANGAN PARTAI POLITIK (STUDI EKSPERIMEN PADA MAHASISWA PRODI AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNDANA) Febriani Angi, Maria Indriyani Hewe Tiwu, Yohana
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.v6i1.6174

Abstract

AbstractThis study aims to (1) Determine the effect of the observer's impact on reducing party financial assistance funds; (2) Knowing the effect of whistleblowing on opposing fraud and (3) studying the effect of observers and complaints on the increase in party political aid funds. Testing the hypothesis in this study using an experimental instrument. The factors consist of two variables, namely the adequacy of financial statements as the dependent variable, the observer effect and the complaint as an independent variable. The population in this study were all students of FEB Accounting Study Program, Nusa Cendana University. The sampling technique using purposive sampling method. The criteria used as research correspondents are students who have received and taken Business Law and Ethics courses. The data used in this study are primary data obtained directly from the research object in several research results. The Rating Scale used in this study uses a Likert Scale. The results show that the bystander effect affects the reduction of financial aid for political parties. Whistleblowing plays a role in reducing the fraud on financial statements of political parties. And the effect observer and whistleblowing influence simultaneously towards reducing the adequacy of political party financial assistance. Keywords: Bystander effect, whistleblowing, Fraudulent Reports on political party financial assistance 
KONTRIBUSI PT. MUTIARA ADONARA TERHADAP PENYERAPAN TENAGA KERJA DAN PENDAPATAN KELUARGA DI DESA OYANGBARANG KECAMATAN WOTAN ULUMADO KABUPATEN FLORES TIMUR Sogen, Felix Mubera; Pellokila, Marthen R; Ratu, Marselina
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.
MENUMBUHKAN LOYALITAS PENGUNJUNG TEMPAT WISATA MELALUI DIMENSI EXPERIENTAL MARKETING Widiyanti, Wiwik
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.v6i2.6532

Abstract

The Loyalty of visitors is very important for the survival of the Insani Herbal Garden. This can be grown through a pleasant experience that is summarized in the experiential marketing dimension. The purpose of this study was to determine how the influence of experiential marketing dimensions on loyalty, either simultaneously or partially. The Descriptive quantitative methods were chosen as a research approach with data collection techniques using questionnaires. Samples were taken as many from as 100 respondents. The data were processed using the SPSS 16 application. The results of the research on partial hypothesis testing for the dimensions of sense, feel, think and act significantly affected loyalty, while the related dimension did not significantly affect visitor loyalty. In contrast to simultaneous hypothesis testing, the five dimensions of experiential marketing significantly affect visitor loyalty. The results of this study are expected to be taken into consideration by the management of Taman Herbal Insani in advancing their business
PERBAIKAN TATA LETAK PASAR INDUK TRADISIONAL DI SANGATTA DENGAN METODE MARKET BASKET ANALYSIS (MBA) Anwar Arifin, Indra Wahyudi,
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.v5i2.5784

Abstract

 ABSTRACTThe customer is one of the goals of the market. One of the factors that influence consumer satisfaction is the arrangement of products/products. An attractive display becomes the face of the market itself. The Traditional Main Market in Sangatta is a market that is satisfied with consumers. So far, the product arrangement of the Traditional Main Market in Sangatta has only been based on the intuition of the market management, while the wide market area causes consumers to feel tired when shopping.The Market Basket Analysis method aims to determine what products are usually purchased by consumers at the same time. In addition, the application of this method can provide convenience for consumers in shopping, because goods that are usually purchased simultaneously are nearby. In addition, it can improve efficiency in conducting promotions. Products purchased  should not be produced simultaneously,  promoting one product can increase sales of other products that are usually purchased simultaneouslyThis study uses the Market Basket Analysis (MBA) method. Product information that dominates sales can be used as a reference to determine consumer habits in making purchases. The habit in question is any product that consumers buy at the same time. The use of Market Basket Analysis (MBA) is expected to cause impulse buying/purchases that were not planned. In addition to using Market Basket Analysis (MBA), Activity Relationship Chart (ARC) is also used as a tool to get layout results that are by consumer habits in shopping and with government regulations. Keywords : Product layout, Market basket analysis, Activity relationship chart. 
PARADIGMA PENGELOLAAN KEUANGAN DAERAH SEBELUM DAN SELAMA PANDEMI COVID-19 DI KOTA KUPANG-NTT Droste Nini Soera, Maria; Tameno, Nikson; A. Tungga, Cicilia
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.v6i2.6654

Abstract

ABSTRACT This study aims to determine the paradigm (point of view) of regional financial management before and during the Covid-19 pandemic in Kupang City based on regional financial management in 2018-2020.  To deal with the Covid-19 pandemic, the Government makes policies on the use of regional budgets which are then regulated in several regulations that have been passed.  This policy led to changes in the structure of the APBD due to the policy of refocusing and reallocating the budget.  This type of research is a comparative descriptive with a qualitative research approach.  Data collection techniques in this study were in the form of observation, interviews, and documentation.  Data analysis techniques in the form of data reduction, data presentation, and drawing conclusions.  There has been a change in the structure of the APBD, namely the PAD of Kupang City in 2020 decreased and the balancing funds from the center were diverted to deal with health problems due to Covid-19 in the City of Kupang such as DAK and DID.  Regional financial management is considered disobedient/compliance with the law but that is understandable.  Regional financial management in 2018 is categorized as effective and at the efficiency level it is categorized as efficient.  2019 is categorized as effective and quite efficient.  Meanwhile, 2020 is categorized as very effective and quite efficient.  The city government's transparency is assessed in accordance with the concept of transparency in regional financial management.   Keywords: Refocusing, Reallocation, Pandemic, Covid-19, APBD, Paradigm, Kupang City Government 
ANALISIS PERBANDINGAN TINGKAT PERMINTAAN OBLIGASI KONVENSIONAL DAN SUKUK (OBLIGASI SYARIAH) Jubaidi, Jubaidi
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.v4i2.4915

Abstract

ABSTRACTSukuk is one instrument that adds to the diversity of Islamic products in the capital market. The existence of sukuk increasingly competes with the number of conventional bonds that have long been circulating in the community. Therefore, this study aims to describe the comparison of the level of demand between conventional bonds and sukuk in 2014-2018. The method used in this study is a quantitative method with a type of comparative research, where this study takes data in the form of monthly time series data in a span of 5 years starting from 2014-2018. Data collected in the form of the number of bonds and corporate sukuk in circulation. The analytical tool used in this study was the t-test which in the subsequent process used SPSS assistance. The results of this study indicate that there is a comparison that shows the difference between the level of demand for bonds and sukuk.
ANALISIS PENGENDALIAN PIUTANG USAHA PADA PT. ASTRA MULTI FINANCE (SPEKTRA) SAMARINDA Ilmayani, Nur Fitri; Lau, Elfreda Aplonia
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.v4i1.4681

Abstract

This study aims to determine and analyze the control of trade receivables at PT. Astra Multi Finance (SPEKTRA) Samarinda, considering that the company is increasing its profits by selling loans. The sale of credit does not immediately generate cash receipts, but it raises accounts receivable. This trade receivable will be effective in increasing sales if carried out supervision or control, it is necessary to study the effectiveness of internal control over the trade receivable. The theory that underlies this research is management accounting specifically about receivables and control of receivables. The analytical tools used in this study are Receivable Turn Over, Average Collection Period, Arrears Ratio and Billing Ratio The results showed that: first, Receivable Turn Over every year has increased which means that control of receivables from year to year more effective. Second, the Average Collection Period from year to year is getting faster which shows that the billing department can collect receivables into cash faster. Third, the calculation of the Arrears Ratio has decreased which shows that the amount of outstanding arrears has decreased, this is good for the company because the amount of receivables is getting smaller. Fourth, the calculation results of the Billing Ratio have increased each year. Thus it was concluded that control of receivables at PT. Astra Multi Finance (SPEKTRA) Samarinda has been carried out effectively.

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