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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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EFFECT OF ORGANIZATIONAL CULTURE, ORGANIZATIONAL COMMITMENT, AND LOYALTY ON EMPLOYEE PERFORMANCE OF PT. NISSAN MOTOR INDONESIA SURABAYA Setyo Herdianto, Tri Andjarwati, Tri; Herdiyanto, Setyo
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.v6i1.6367

Abstract

The aim of this study is to examine and analyze the influence of corporate culture, corporate engagement and loyalty on employee performance at PT. Nissan Motor Indonesia Surabaya. The hypothesis of this study is that company culture, engagement and loyalty of employees have an impact on employee performance. The data was collected by distributing questionnaires to 25 participants. SPSS version 25 was used for data analysis in this study. The sampling technique used was saturated sampling. The data analysis technique used is validity test, reliability test, classic acceptance test, multiple linear regression analysis, multiple correlation analysis and determination analysis. The F-test and the t-test are used as hypothesis tests.Based on the research of multiple linear regression analysis, Y = 16,613 + 0.428 X1 + 0.464 X2 + 0.595 X3 + e. The results of the F-hypothesis test show that organizational culture, organizational commitment and loyalty simultaneously have a significant influence on employee performance; this can be seen from the Sig value of 0.000 <0.05 and the value of F_count 18.899> F_table 3.07. The results of the t-hypothesis test indicate that the variable organizational culture sometimes has a significant influence on employee performance, this can be seen from the sig value of 0.000 <0.05 and the t_count value of 3,311> t_table 2,080. Partial commitment of the organization has a significant influence on employee performance, this can be seen from the sig value of 0.032 <0.05 and the value of t_count 2.303> t_table 2.080. Loyalty sometimes has a significant influence on employee performance, this can be seen from the sig value of 0.001 <0.05 and the t_count value of 3.974> t_table 2.080. The results of the t-hypothesis test show that the variables organizational culture, organizational commitment and loyalty partially influence employee performance.Keywords: Employee Performance, Loyalty, Organizational Commitment, Organizational Culture.
IMPLEMENTASI TRANSAKSI NON TUNAI QRIS DI DESA DETUSOKO BARAT KABUPATEN ENDE Hawu, Lordna Wintari; Ratu, Marselina; W. Ballo, Fransina
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.v6i2.6655

Abstract

 Penelitian ini bertujuan untuk mengetahui bagaimana implementasi transaksi non tunai di Desa Detusoko Barat, serta mengetahui faktor pendukung dan penghambat dalam mengimplementasikan transaksi non tunai. Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan penelitian deskriptif kualitatif. Pengumpulan data dilakukan melalui wawancara dengan informan tentang implementasi transaksi non tunai di Desa Detusoko Barat dan faktor pendukung dan penghambat dalam implementasi transaksi non tunai, pengumpulan data juga dilakukan melalui observasi dan dokumentasi. Hasil penelitian ini menunjukkan bahwa implementasi transaksi non tunai (QRIS) di Desa Detusoko Barat belum sepenuhnya masyarakat Desa Detusoko Barat menggunakan pembayaran nontunai. Faktor pendukung dalam implementasi transaksi non tunai (QRIS) di Desa Detusoko Barat yaitu, adanya kerja sama pihak bank NTT dan BUMDes Au Wula, lokasi yang mendukung, adanya dukungan pemerintah desa serta adanya sosialisasi dari pihak bank. Faktor penghambat dalam implementasi transaksi non tunai (QRIS) di Desa Detusoko Barat yaitu, minimnya pemahaman masyarakat, jaringan internet yang tidak stabil, keterbatasan penggunaan smartphone, kurangnya loyalitas masyarakat, serta sumber daya manusia.Kata kunci: Transaksi Non Tunai, QRIS, Desa Wisata.
Pengaruh Motivasi intrinsik dan motivasi ekstrinsik terhadap kinerja karyawan pada Departemen Finance & Collector PT Tepian Multimedia di Samarinda Ningsih, Surianti -
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.v4i2.4929

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh Motivasi Intrinsik (X1) dan Motivasi Ekstrinsik (X2) terhadap Kinerja Karyawan (Y) baik secara parsial maupun simultan dan untuk mengetahui variabel manakah yang paling berpengaruh terhadap kinerja karyawan. Landasan teori utama (Grand Theory) dalam penelitian ini adalah Manajemen Sumber Daya Manusia (HRM). Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh karyawan Bagian Keuangan & Kolektor PT Tepian Multimedia Samarinda. Jumlah sampel yang digunakan adalah 34 karyawan. Teknik pengambilan sampel yang digunakan adalah sampling jenuh. Teknik analisis data yang digunakan dalam penelitian ini adalah uji validitas dan reliabilitas, uji asumsi klasik, analisis linier berganda, variabel yang paling berpengaruh.Hasil perhitungan uji t (parsial) menunjukkan bahwa secara parsial Motivasi Intrinsik (X1) tidak berpengaruh signifikan terhadap Kinerja Karyawan (Y) sedangkan Motivasi Ekstrinsik (X2) secara parsial berpengaruh terhadap Kinerja Karyawan (Y). Hasil perhitungan uji F (simultan) menunjukkan bahwa variabel independen Motivasi Intrinsik (X1), Motivasi Ekstrinsik (X2) secara simultan memiliki pengaruh terhadap variabel dependen Kinerja Karyawan (Y) pada Departemen Keuangan & Kolektor PT Tepian Multimedia Samarinda. Variabel yang paling berpengaruh terhadap kinerja karyawan adalah Variabel Motivasi Ekstrinsik (X2).
ANALISIS RESIKO EKONOMI PENGGUNAAN KAWASAN PADA RENCANA TATA RUANG WILAYAH (STUDI KASUS RISIKO EKONOMI PENGGUNAAN LAHAN DI PROVINSI KALIMANTAN TIMUR) Rahmi, Abdul; Zulkarnain, Zulkarnain
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.v4i1.4682

Abstract

 This study aims to examine the economic risks of the negative impacts of some land usage and to determine magnitude of the economic risk caused by land use. This research was conducted for 4 (four) months in the GIS laboratory of the Faculty of Agriculture of Mulawarman University and several government agencies in the Province of East Kalimantan. This study used descriptive analysis method with an economic assessment of expenditures made to improve conditions for the use of the area on basis rules of regional ecosystem. The results showed that: (1) the economic risk of land use impacts is that state revenues from exploitation of natural resources are insufficient to make repairs to the damage that occurred and (2) the amount of economic risk caused by the use of mining land and forestry in the amount of Rp. 20.040.837.903.712.400,00 and Rp. 1.358.921.159.228.910,00
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 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.v7i1.5832

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
Bigger Isn’t Always Better? Moderasi Ukuran Perusahaan pada Pengaruh Rasio Keuangan terhadap ROA di Industri Kesehatan yang terdaftar di BEI Saragi, Nanda Putra
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.v9i1.8724

Abstract

This study investigates the influence of Debt to Equity Ratio (DER), Current Ratio (CR), and Total Asset Turnover (TATO) on Return on Assets (ROA), with Firm Size as a moderating variable in healthcare sector companies listed on the Indonesia Stock Exchange (IDX). A total of 28 companies were selected using purposive sampling, with data spanning from 2021 to 2024, resulting in 112 observations. Data analysis was performed using SPSS version 29. The findings show that DER has no significant effect on ROA. In contrast, both CR and TATO have a positive and significant effect on ROA. Furthermore, Firm Size does not moderate the relationship between DER, CR, and TATO on ROA. These results indicate that during the observed period, the profitability of health sector companies in Indonesia is primarily influenced by liquidity and asset turnover efficiency, rather than capital structure. Additionally, company size does not significantly strengthen or weaken the relationship between these financial ratios and ROA. Keywords: Debt to Equity Ratio, Current Ratio, Total Asset Turnover, Return on Assets, Firm Size, Moderation
PENGARUH LINGKUNGAN KERJA, MOTIVASI, DAN KOMPENSASI TERHADAP KEPUASAN KERJA UNTUK MENINGKATKAN PRODUKTIVITAS KERJA KARYAWAN PADA PT. RAYA AZURA PERSADA Mogi, Sidik Priadana, Azhar Affandi, Umi Narimawati, Agustina
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.v6i1.6274

Abstract

Determining the effect of the Work-Environment, Motivation and Compensations on Job-Satisfaction for this study to improve work productivity at PT. Raya Azura Persada.A quantitative-research is research that is elected by the researcher. Saturated sample is used for sampling from the total population, namely all employees who work at PT. Raya Azura Persada. A questionnaire is used to collect data.Based on data, we can conclude that there is significance (0,045) between the Work-Environment (variable-X1). There is no significance (>0,05) between Motivation & Compensation on Job-Satisfaction (variable-Y). Aside from that there is no influence of Work-Environment (variable-X1), Motivation (variable-X2) & Compensation (variable-X3) for work productivity (variable-Z) indicated by the value of significance > 0.05.
MODEL KEBERLANJUTAN USAHA PASCA PANDEMI MENGGUNAKAN METODE PENDEKATAN KEUANGAN DAN NON KEUANGAN (STUDI PADA UKM BAKPIA SLEMAN) Utami, Lila Retnani; Sujarweni, Veronika Wiratna; Rahmayanti, Dian Rhesa; Nurhayati, Hesti
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.v6i2.6649

Abstract

The pre-survey conducted by researchers on Bakpia SMEs in Sleman, the majority experienced a decline in sales which greatly impacted livelihoods. The purpose of this study is to develop a model of SME business sustainability from a financial and non-financial perspective, based on the Balance Scorecard theory and findings in the field. This type of research is qualitative case study. The object of this research is Bakpia SMEs in Sleman who were able to survive during the pandemic, Sleman bakpia consumers. The type of data used is primary and secondary. Sources of data obtained by means of interviews, observation and documentation, questionnaires.The result is that SMEs that can survive in the pandemic era are SMEs that have strength and make non-financial efforts to satisfy customers, innovate and operate products. UKM do growth and learning, give alms, help orphans. From a financial perspective, SMEs separate personal and business money, plan monthly income and expenses, prepare financial reports in the form of income statements and balance sheets. This UKM is proven in terms of economical, effective and efficient financial performance and has managed to get through the pandemic and currently 3 bakpia UKM have sales that are almost the same as before the pandemicKeywords: Post Pandemi Business Sustainability Model; SMEs; Bakpia
ANALISIS PENGARUH LEVERAGE, FINANCIAL PERFORMANCE FIRM SIZE DAN SALES GROWTH TERHADAP FIRM VALUE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Fauziah, Fenty; Jamal, Sri Wahyuni
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.v4i2.4874

Abstract

This study aims to analyze the effect of leverage, financial performance, firm size and sales growth on firm value. The study population is all manufacturing companies listed on the Indonesian stock exchange, the period 2017 - 2018. The sample selection uses a purposive sampling method. Data analysis and hypothesis testing were carried out using a structural equation modeling approach using the Eviews 11. The results showed that financial performance and sales growth had a significant effect on firm value. investors in making investment decisions view the level of profitability from their ability to manage assets. The ability to manage assets creates sales growth so that it can get maximum profit. Both of these things can increase the company's value in the market. Investors in making investment decisions generally do not consider several factors as a whole, so that the right investment decisions will be obtained.
PENGARUH STRUKTUR MODAL, PROFITABILITAS, DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PROPERTY DAN REAL ESTATE YANG TERDAFTAR DI BEI PERIODE 2018-2021 Hapsari, Martania Dwi; Retnosari, Retnosari
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.v7i1.6878

Abstract

The purpose of this study is to analyze and evaluate the effect of capital structure, profitability, and company size on company value in property and real estate companies listed on the Indonesia Stock Exchange during the 2018-2021 period. The researcher chose to take the capital structure variable to see the entity's ability to manage debt effectively during the study period, the profitability variable to evaluate its impact on the research period, and the company size variable to identify the importance of assets for investors. The data used in this study is secondary data obtained from the www.idx.co.id page by downloading the 2018-2021 financial reports. The population in this study consisted of 81 companies in the property and real estate sector which were listed on the Indonesia Stock Exchange, but only 28 companies were taken as samples using a purposive sampling method. The research method used is a quantitative method with a quantitative descriptive approach. Data were analyzed using multiple linear regression and hypothesis testing assessed from the coefficient of determination, F test, and T test. The results showed that the capital structure proxied by DER had no effect on firm value in property and real estate companies listed on the IDX, the profitability of which was proxied by ROA has no effect on firm value in property and real estate companies listed on the IDX, and company size proxied by Size has an effect on firm value in property and real estate companies listed on the IDX.

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