cover
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)
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
PENGARUHKOMPENSASIFINANSIALDANSEMANGAT KERJA TERHADAP KINERJA KARYAWAN PADAKOPERASI SIMPAN PINJAM “MUHAMMADIYAHDI MARTAPURA” KABUPATEN BANJAR Kadir, Abdul
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.v5i2.5750

Abstract

Abstract: The purpose of this study was to determine the effect of financial compensation and work morale on employee performance at the Savings and Loans Cooperative "Muhammadiyah in Martapura" Banjar Regency. simultaneously, partially and dominantly. This study uses an analytical survey research method with a cross sectional approach. The population in this study were 35 people. The sample in this study used a total sampling technique of 35 people in 2020. Data collection techniques used questionnaires, documentation, interviews and observations. The data analysis technique uses regression analysis with computerized assistance and the SPSS Version 25 program. The results of the study can be concluded that financial allowances and work morale have a simultaneous influence on employee performance at the Savings and Loans Cooperative "Muhammadiyah in Martapura" Banjar Regency. Financial allowances and morale have a partial effect on employee performance at the Savings and Loans Cooperative "Muhammadiyah in Martapura" Banjar Regency. Morale (X2) is the variable that has the most dominant influence on employee performance at the Savings and Loan Cooperative "Muhammadiyah in Martapura" Regency Kata Kunci : tunjangan finansial, semangat kerja, kinerja 
PENGARUH LINGKUNGAN KERJA DAN STRES KERJA TERHADAP KINERJA KARYAWAN PADA PT. DELTA HASRAT ANUGRAH TANGERANG Udin, Amir; Yusuf, Ade
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.v9i1.8535

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Lingkungan Kerja Dan Stres Kerja Terhadap Kinerja Karyawan pada PT. Delta Hasrat Anugrah Tangerang. Metode dalam penelitian ini yaitu pendekatan kuantitatif. Teknik pengumpulan data menggunakan kuesioner yang berisi pernyataan dari variabel lingkungan kerja, stress kerja, dan kinerja karyawan. Jumlah responden adalah 60 karyawan PT. Delta Hasrat Anugrah Tangerang yang dijadikan sampel penelitian. Teknik analisis data menggunakan teknik statistik meliputi uji instrument data (uji validitas dan uji reliabilitas), uji asumsi klasik (uji normalitas, uji multikolinearitas, dan uji heterokedastisitas), analisis regresi linier, dan uji hipotesis (uji t dan uji f). Data diolah menggunakan SPSS versi 22. Berdasarkan hasil analisis data, maka disimpulkan bahwa : (1) Lingkungan Kerja tidak berpengaruh signifikan terhadap Kinerja Karyawan dengan nilai Thitung < Ttabel (0,766 < 2.00247) dan nilai signifikansi sebesar 0,447. (2) Stres Kerja berpengaruh positif dan signifikan terhadap kinerja karyawan dengan nilai Thitung > Ttabel (4,366 > 2.00247) dan nilai signifikansi sebesar 0,000. (3) Secara simultan variabel lingkungan kerja dan stress kerja berpengaruh pada kinerja karyawan dengan hasil uji f nilai Fhitung > Ftabel (22,416 >3,16) dan nilai signifikansi sebesar 0,000 < 0,05.
PEMETAAN BIBLIOMETRIK DENGAN VOSVIEWER TERHADAP PERKEMBANGAN HASIL PENELITIAN IMPLEMENTASI GOOD CORPORATE GOVERNANCE Kahfi, Arbi Abdul; Rizal, Muhammad; Herawati, Tetty
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.v6i1.5847

Abstract

This study aims to determine the development map of research in the topic of implementation of good corporate governance (GCG). The study was conducted in October 2021 by conducting a search through the Scopus database. The search data is then analysis descriptively based on the year, name of the institution and country, the name of the journal, and productivity. The data is then analysis using the VOSViewer. The results showed that the number of publications of research results in this topic at Scopus in 2002-2021 had increased significantly. The largest publication of research results in this topic indexed in Scopus is Diponegoro University. The most productive researcher is Stiglbauer, M. Through network visualization shows that the development map of GCG implementation research is divided into 7 clusters with 22 topics. Density visualization shows the development of GCG implementation research has the heaviest weight on the word good corporate governance and corporate governance
PENGARUH DISIPLIN KERJA, MOTIVASI KERJA TERHADAP LINGKUNGAN KERJA DAN KINERJA KARYAWAN PT. SAMSONITE INDONESIA Amirudin, Amirudin
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.v5i1.5043

Abstract

In achieving organizational goals, of course, employees are required to maximize the performance they have. Employee performance is an important thing for the organization to pay attention to, because it can affect the achievement of goals and the progress of the organization in the changing global competition. The objectives of this study are: 1) to analyze and determine work discipline on employee performance. 2) analyze and determine the work motivation of employees. 3) analyze and determine the work environment on employee performance. 4) analyze and determine the effect of work discipline, work motivation and work environment simultaneously on employee performance.This research method uses a survey method with a quantitative research approach. survey research is meant to explain causal relationships and hypothesis testing. the population in this research are all employees of PT. Samsonite Indonesia as many as 125 employees, using the Slovin formula, the employees of PT. The sample of Samsonite Indonesia used in this study is 96 people.The results of this study indicate that: 1) Work discipline has a positive and significant effect on the employee performance of PT Samsonite Indonesia. 2) Motivation has a positive and significant effect on the employee performance of PT Samsonite Indonesia. 3) The work environment has a positive and significant effect on the employee performance of PT Samsonite Indonesia. 4) Work discipline, work motivation and work environment simultaneously have a positive and significant effect on employee performance of PT Samsonite Indonesia employees.
PENGARUH GAYA KEPEMIMPINAN DAN BUDAYA ORGANISASI TERHADAP KINERJA KARYAWAN PADA PT. WAHANA SAFETY INDONESIA Rahayu, Krida Puji; Cantika, Sella
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.v6i2.6652

Abstract

This study aims to determine the Leadership Style and Organizational Culture on employee performance at PT Wahana Safety Indonesia simultaneously. This research is an associative-research with a quantitative approach. The independent variables used in this research are leadership style (x1) and organizational culture (x2). While the dependent variable or the dependent variable used in this study is employee performance (y). Sampling used in this study using the saturated sample method which is the entire existing population, namely all employees of PT Wahana Safety Indonesia as many as 150 employees. Data collection was carried out in this study using a questionnaire/questionnaire. The data analysis technique used is validity test, reliability test, classical assumption test, multiple linear regression test and hypothesis testing with the results obtained that the regression value is Y = 3.571a + 0.0511 + 0.5232. Hypothesis test for leadership style variable (X1) obtained t-count < t-table (1.305 <1.976) with a significance value > 0.05 (0.194 >0.05) leadership style variable (X1) partially has positive but has no significant effect on employee performance (Y) at PT Wahana Safety Indonesia (H0 is accepted and Ha is rejected). Hypothesis test of organizational culture variable (x2) obtained t-count > t-table (18.279 > 1.976) with a significance value <0.05 (0.000 <0.05) organizational culture variable (X2) partially has a positive and significant effect on performance employee (Y) (H0 is rejected and Ha is accepted). While the hypothesis test is obtained by f-count > f-table (192.039 > 3.06) with a significance value of <0.05 (0.000 <0.05) then the results of the f-test of the independent variables leadership style (X2) and organizational culture (X2) are Simultaneous positive and significant effect on the dependent variable, namely employee performance (Y) at PT Wahana Safety Indonesia. Meanwhile, with the value of determination, 72.3% was found to be influenced by leadership style (X1) and organizational culture (X2) where the remaining 27.7% was influenced by other factors.
PENGARUH PROFITABILITAS, LEVERAGE, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (Studi pada perusahaan perbankan yang terdaftar di BEI tahun 2017-2019) Darmawan, Akhmad; Rimbawan, Bagas Akbar Dwi Pangestu; Rahmawati, Dwi Vina; Pratama, Bima Cinintya
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.v4i2.4864

Abstract

The purpose of the empirical study is to examine and analyze the effect of Profitability, Leverage, and Audit Quality on tax avoidance with Company Size as a moderating variable. The empirical research sample is a banking company listed on the Indonesia Stock Exchange (IDX) in 2017-2019 with 22 company samples. This study uses multiple regression analysis as hypothesis testing. The results of empirical research are (1) Profitability has a significant negative effect on tax avoidance, (2) Leverage has no effect on tax avoidance, (3) Audit quality has no effect on tax avoidance.
ANALISIS STRATEGI PENGEMBANGAN USAHA UNTUK MENINGKATKAN PROFIT PADA USAHA JASA DIGITAL MARKETING RAPIKAN SOSMEDMU Kartini, Ikayanti Puspaning; 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 KUALITAS LAYANAN TATA USAHA TERHADAP KEPUASAN SISWA DI SMAK SANTO YOSEPH SANGATTA Sitoro, Simunawir; Irma, Irma; Madu, Herdianus
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.v9i1.8748

Abstract

This research aims to determine the influence of the quality of administrative services on student satisfaction at Smak Santo Yoseph Sangatta. The problem formulation is whether there is an influence between the quality of administrative services on student satisfaction at SMAK Santo Yoseph Sangatta method. The analysis used in this research is a simple regression analysis method with the SPSS application. The sample in this study amounted to 112 respondents. The independent variable is the variable quality of administrative services and the dependent variable is student satisfaction.The results of the research show that the administrative service quality variable (X) partially has a positive and significant influence on student satisfaction (Y) with a t valuecount 11.410 > ttable 1,658. Based on the coefficient of determination (R) value obtained in this research of 0.542, this means that 54.2% of the student satisfaction variable can be explained by the administrative service quality variable (X). It can be concluded that the quality of administrative services consisting of physical evidence (tangible), empathy (empathy), reliability (reliability), responsiveness (responsiveness) and guarantees (assurance) simultaneously has a positive and significant effect on student satisfaction at SMAK Santo Yoseph Sangatta.
JKSE AND TRADING ACTIVITIES BEFORE AFTER COVID-19 OUTBREAK Dewi, Catur Kumala
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.v4i1.4671

Abstract

The Covid-19 outbreak gave a negative implication not only on the Indonesian stock exchange but throughout the world until WHO declared Covid-19 a pandemic. Stock market movements are formed by stock market participants, including issuers, brokers and investors. IHSG continues to fluctuate sharply and tends to decrease in the beginning of January 2020 to April 2020. Different things happen for trading volumes that have increased.  Trading volume is a combination of sell and buy during the trading session. Before and after Covid-19, IHSG gives an illustration that trading volume is increasingly fluctuating sharply with an upward trend above trading volume before Covid-19. Pandemic provides an overview of IHSG volatility and trading volumes that experience sharp fluctuations with a downward trend. Therefore, reserves are better if diversification is carried out in real assets other than financial assets.
Pengaruh DER dan NPM terhadap Nilai Perusahaan pada Perusahaan Properti dan Real Estate yang terdaftar di BEI Ningsih, Indah Widyah; Malik, Deni; Nurfadillah, Mursidah; Fauziah, Fenty
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.v5i2.5830

Abstract

This study aims to identify significant influence between Debt to Equity Ratio (DER) and Net Profit Margin (NPM) on firm value proxied by Price Book Value (PBV) in property and real estate companies listed on the Indonesia Stock Exchange. This study uses a multiple linear regression method with quantitative approach and uses a purposive sampling method with sampling techniques on property and real estate companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The final sample of the study was 39 firm-years. The results of this study indicate that there’s a significant effect of Debt to Equity Ratio (DER) on Firm Value and there’s no significant effect on Net Profit Margin (NPM) on Firm Value. This research was expected to be a reference and material for consideration in making investment decisions for investors, as well reference for  considering company value and efforts to increase company value in order to attract investors to invest their capital for the company. Keywords : DER, NPM dan Firm Value