RJABM (Research Journal of Accounting and Business Management)
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
<![CDATA[Inovasi Festival Bandung Innovation Contest And Coaching Clinic ICONIC Dalam Menciptakan Dampak Ekonomi Positif Melalui Pemberdayaan Lingkungan ]]>
<![CDATA[Bunga Dinanthi, Diva Syafilla]]>;
<![CDATA[Choerunnisa, Raisa Rafifiti]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 9, No 1 (2025) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v9i1.8731
<![CDATA[The city of Bandung faces serious challenges in environmental management, especially after the Sarimukti landfill fire, which impacted the local economy, particularly MSMEs. The Bandung City Government, through Bapperida, collaborates with communities, MSME actors, and society as collaborative agents. This research analyzes how the Bandung ICONIC Festival functions as a collaborative innovation that connects environmental issues with economic growth through empowerment. A literature study with a descriptive-qualitative approach uses the cross-sector collaboration theory from Bryson, Crosby, and Stone (2006) as an analytical framework. The ICONIC Festival successfully created an environmentally-based creative economy ecosystem that strengthens the role of MSMEs and enhances public literacy on sustainability issues. Recommendations are provided for integrating thematic environmental approaches into urban development policies.]]>
<![CDATA[ANALISIS PROFITABILITAS PT UNILEVER INDONESIA Tbk ]]>
<![CDATA[Solihin, Danna]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 4, No 1 (2020) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v4i1.4673
<![CDATA[The development of food and beverage industry is expected to remain one of the leading sectors in supporting growth of manufacturing industry and national economy. The purpose of this study to analyze financial performance in terms of profitability ratios. Object of this research is PT Unilever Indonesia Tbk. The data used in the form of PT Unilever Indonesia Tbk’s financial statements for the periode 2017-2020 Quarter 1. This result shows that there was a decline in financial performance at PT Unilever Indonesia Tbk in the 2017-2019 period but shows increase trend in the 2019-2020 when viewed from the aspect of profitability ratios. The decline in performance was caused by decrease in sales value and profit value both of gross profit and net profit after tax, but in the 2019-2020 period there was an increase in financial performance in several ratios including the ratio of gross profit margin, net profit margin, return on assets, while return on equity ratio fluctuated in the 2017-2020 period. Viewed from the gross profit margin ratio, for the net profit margin ratio of 5,55% and return on asset ratio decreased by 1% for the 2017-2018 and 2018-2019 periods, but for the return on equity ratio decreased by 3% in the 2017-2018 period and 7% in 2019-2020 period. The decrease in sales value and net profit was caused by the decline in consumption growth of middle and lower class people.]]>
<![CDATA[PENGARUH LOAN TO DEPOSIT RATIO DAN BEBAN OPERATIONAL PER PENDAPATAN OPERASIONAL TERHADAP RETURN ON ASSET PADA PT. BANK MEGA Tbk YANG TERCATAT DI BURSA EFEK INDONESIA (BEI) ]]>
<![CDATA[Rahayu, Krida Puji]]>;
<![CDATA[Sanjaya, Rudi]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 5, No 2 (2021) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v5i2.5700
<![CDATA[The purpose of this study was to determine the effect of Loan to Deposit Ratio (LDR) and Operating Expenses per Operating Income (BOPO) on Return On Assets (ROA) at PT. Bank Mega Tbk in 2010-2019. This study uses secondary data obtained through documentation in the form of annual financial reports from PT. Bank Mega Tbk, officially accessed from www.bankmega.com Data analysis was carried out using Descriptive Analysis, Classical Assumption Test consisting of Normality Test; Non-Multicollinearity Test; Non Heteroscedasticity Test; and Non-Autocorrelation Test, Model Feasibility Test consisting of Multiple Correlation Test (R); Determination Correlation Test (R Square); and the F Test (Anova), as well as the Effect of Causality Test consisting of the Simple Linear Regression Coefficient; Multiple Linear Analysis; and Hypothesis Testing (T Test).The results of the study found that the Loan to Deposit Ratio on Return On Assets at PT Bank Mega in 2010-2019 with a significant value of 0.826 where 0.826 > 0.05 means that the Loan to Deposit Ratio has no effect on Return On Assets. Operating Expenses per Operating Income on Return On Assets at PT Bank Mega in 2010-2019 with a significant value of 0.000 where 0.000 < 0.05 means that Operational Expenses per Operating Income have an effect on Return On Assets. And Loan to Deposit Ratio and Operating Expenses per Operating Income on Return On Assets at PT Bank Mega in 2010-2019 with a significant value of 0.010 where 0.010 < 0.05 means that Loan to Deposit Ratio of Operating Expenses per Operating Income has a joint effect on Return On Assets.]]>
<![CDATA[Pengembangan Bisnis Pariwisata Kebun Raya Bogor Pada Masa Pandemik Covid 19 Berdasarkan Daya Dukung Wisata dan CHSE ]]>
<![CDATA[Susilowati, Rosento, Isnurrini Hidayat]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 6, No 1 (2022) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v6i1.6343
<![CDATA[The impact of the COVID-19 pandemic caused tourist visits to decline sharply which led to a decline in regional income and foreign exchange from the tourism sector. Nowadays people have new habits where in determining choices or tourist destinations they consider health, security and safety factors. Opening and redeveloping the tourism sector, the Ministry of Tourism and Creative Economy is preparing a Cleanliness, Health, Safety and Environmental Sustainable (CHSE) program with its carrying capacity. This is also done by the Bogor Botanical Gardens tourist attraction. This study aims to explore internal and external factors in the business development of the tourism sector based on the carrying capacity of tourism and CHSE in the Bogor Botanical Gardens, followed by formulating alternative strategies and priority strategies using SWOT analysis. The study used a qualitative descriptive method. Based on the strategic analysis of the development of the Bogor Botanical Gardens tourism object, it is in quadrant I between external opportunities and internal strengths with management strategies by implementing CHSE, adding facilities and infrastructure to support CHSE, for example ticket purchases are made in two events, namely online and offline applications and additional toilet facilities. The next strategy is to add educational tourism spots for ornamental plant maintenance to visitors and actively post activities on Instagram and create an attractive website.Keywords: SWOT, Tourism Business Development]]>
<![CDATA[variabel Investasi Asing Langsung dan Pertumbuhan Ekonomi di Indonesia dari tahun 1981-2021: Pendekatan Granger Causality Test ]]>
<![CDATA[C. Bolang, Rikhard T.]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 6, No 2 (2022) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v6i2.6658
<![CDATA[This research aims to identify and analyze the direction of the causal relationship between Foreign Direct Investment (FDI) and Economic Growth (GDP) in Indonesia in 1981-2021. The data used is secondary data. Secondary data is sourced from the World Bank website via the Indodapoer website. The analytical tool used to determine the direction of causality is using the Granger Causality Test. In addition to looking at the two-way relationship between Foreign Direct Investment and Economic Growth, this research also examines the analysis of the effect of Foreign Direct Investment on Indonesia's Economic Growth in the short and long term which is tested using the Error Correction Model (ECM).Based on the results of the ECM analysis, it was concluded that there is a long-term and short-term relationship between FDI and GDP in Indonesia. However, after conducting a causality analysis using the Granger Causality Test up to the fifth lag, it is concluded that there is no two-way relationship between Indonesia's FDI and GDP, but only a one-way relationship, namely Indonesia GDP to FDI.]]>
<![CDATA[PENGARUH SKEPTISISME PROFESIONAL, INDEPENDENSI, DAN PENGALAMAN AUDITOR TERHADAP KETEPATAN PEMBERIAN OPINI AUDIT ]]>
<![CDATA[Suparmin, Suparmin]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 5, No 1 (2021) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v5i1.5028
<![CDATA[Pengaruh Skeptisisme Profesional, Independensi, dan Pengalaman Auditor Terhadap Ketepatan Pemberian Opini Audit, This study aims to find evidence of the influence of professional skepticism, independence, and experience of auditors on the accuracy of giving audit opinions. The population in this study were respondents who worked at public accounting firms in Tangerang and South Tangerang. The sampling technique used in this research is convenience sampling, with a total sample of 141 respondents. The statistical method uses Multiple Regression Analysis, with hypothesis testing F test (simultaneous) and T test (partial).The results of this study indicate that professional skepticism, independence, and experience of auditors have a significant effect on the accuracy of giving audit opinions to public accounting firms in Tangerang and South Tangerang.]]>
<![CDATA[Analisis Study Kelayakan dan Pola Bisnis Pengelolaan Obyek Wisata Di Bendungan Teritip ]]>
<![CDATA[Mursalim, Zilfana]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 4, No 1 (2020) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v4i1.4686
<![CDATA[ABSTRACTThe purpose of this study is to analyze economic growth in the dam area and its buffer zone and formulate a business pattern for managing public economic zones. The analytical method used in this study is a comparative descriptive method with data collection methods through field surveys that produce primary and secondary data. Whereas the analysis tool is by looking at the contribution to Regional Original Revenue (PAD), using investment criteria with the Net Present Value (NPV) Method, the Internal Rate of Return (IRR) Method, the Net Benefit Cost Ratio (Net BC) Method and Sensitivity and Business Patterns with using Business Model Canvas (BCM). The results of a feasibility study of investment in developing public zones in the Teritip Dam can drive and trigger the growth of other economic sectors with a very broad range, where a number of workers will be absorbed in tourism activities and contribute significantly to PAD through retribution. Real economic activities including creative industries around the Teritip Dam public zone can also develop which will improve the welfare of the community.Keywords: Public economy, feasibility study, canvas business model,]]>
<![CDATA[Pengaruh Pertumbuhan Ekonomi, Pendidikan dan Kesehatan Terhadap Tingkat Kemiskinan di Kabupaten Kupang ]]>
<![CDATA[Soko, Frederikus Roky Ikwan]]>;
<![CDATA[Ballo, Fransina Wely]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 7, No 1 (2023) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v7i1.7035
<![CDATA[This study aims to explain the effect of economic growth, education and health on poverty levels in Kupang District. This research is a quantitative study with time series data for 21 years, namely during the 2002-2022 observation period. The data used are data on the growth rate of gross regional domestic product at constant prices of 2000 and 2010, mean years of schooling data and life expectancy data from the Central Statistics Agency of Kupang Regency. The analytical method used is multiple linear regression analysis which is processed through Eviews-12 software. The results of this study show that partially the economic growth and education variables have no effect on the poverty rate in Kabupaten Kupang. Meanwhile, the health variable has a significant effect on the poverty rate in Kupang Regency, this is because development in the health sector in Kupang Regency has shown positive developments, which means that the quality of public health and community work productivity has also increased. Simultaneously, economic growth, education and health variables have a significant effect on the poverty rate in Kabupaten Kupang.]]>
<![CDATA[PENGARUH HARGA DAN KUALITAS PELAYANAN TERHADAP KEPUTUSAN MENYEWA KENDARAAN YANG BERDAMPAK PADA KEPUASAN KONSUMEN PADA PT GUMILAR NUSA SEJATI DI JAKARTA SELATAN ]]>
<![CDATA[Yusuf, Ade]]>;
<![CDATA[Purnama, Aan]]>;
<![CDATA[Kadarusman, Yuyus]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 9, No 1 (2025) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v9i1.8670
<![CDATA[This study aims to determine the effect of price and service quality on the decision to rent a vehicle that has an impact on satisfaction at PT Gumilar Nusa Sejati, The statistical methods used are multiple linear regression analysis, correlation coefficient test, determination coefficient test, and t test and F test to test the hypothesis partially and simultaneously. The results of the study showed that price has a positive and significant effect on the decision to rent by 32% and the hypothesis test obtained a calculated t value> t table (6.793> 1.984). Service quality has a positive and significant effect on the decision to rent by 13.4% and the hypothesis test obtained a calculated t value> t table (3.898> 1.984). Price and service quality simultaneously have a positive and significant effect on the decision to rent by 40.1% and the hypothesis test obtained a calculated F value> F table (21.413> 2.700). The decision to rent has a positive and significant effect on customer satisfaction by 72.2%. The hypothesis test obtained a calculated t value> t table (15.968> 1.984). Keywords: price, service quality, rental decision, customer satisfaction]]>
<![CDATA[PENGARUH PAJAK TANGGUHAN, KOMPENSASI MANAJEMEN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN PAJAK ]]>
<![CDATA[Satiman, Suparmin,]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 6, No 1 (2022) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v6i1.6177
<![CDATA[The purpose of this research are to test the influence of Deferred Tax, Management Compensation and Company Size on Tax Management. The independent variables used are Deferred Tax, Management Compensation and Company Size. The dependent variable used is Tax Management. This research is a type of quantitative research using secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015 until 2019. The method used is purposive sampling because this study has certain sample criteria that are tailored to the research objectives. Based on the purposive sampling method, the number of samples of manufacturing companies in this study was 165 samples. In testing the hypothesis using multiple regression analysis with the help of the Eviews version 12 program. Based on the results of the F test, it can be seen that the variables of Deferred Tax, Management Compensation and Company Size together had an effect on Tax Management. Based on the results of the t test, it can be seen that the Deferred Tax variable had an effect on Tax Management. Management Compensation Variable didn’t effect on Tax Management. Company Size variable didn’t effect on Tax Management.]]>
