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RJABM (Research Journal of Accounting and Business Management)

RJABM
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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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PENGARUH MOTIVASI DAN SEMANGAT KERJA TERHADAP PENINGKATAN PRODUKTIVITAS KERJA KARYAWAN PADA PT. COLOMBUS MEGAH SENTRASARANA DI SAMARINDA Mukhtar Hidayat
RJABM (Research Journal of Accounting and Business Management) Vol 2, No 1 (2018)
Publisher : LPPM University 17 Agustus 1945 Samarinda

The purpose of this study is to determine the influence of motivation and morale towards the increase of work productivity of employees of PT. Colombus Megah Sentrasarana in Samarinda and to know the improvement of work productivity of employees with the provision of motivation. Analysis uses multiple linear regression with SPSS tool. Correlation coefficient (R) of 0.8770 means that the variables of motivation and morale together have a direct or positive relationship with employee productivity at PT. Colombus Megah Sentrasarana in Samarinda.While the influence of each variable that is variable of motivation (X1) influences work productivity of employee equal to 63,80%, while work spirit variable (X2) influence to work productivity equal to 71,50%. So, it can be said that morale is the dominant variable of influence on employee productivity at PT. Colombus Megah Sentrasarana in Samarinda.The first hypothesis test is acceptable because F count is 69,808 and F table 2,830 which means F arithmetic> F table. The second hypothesis can be accepted because it is proven that the morale of influence dominant effect on employee productivity at PT. Colombus Megah Sentrasarana in Samarinda.

KEMAMPUAN KEPEMIMPINAN PEMIMPIN PERBANKAN MENINGKATKANKAN MOTIVASI KERJA KARYAWAN RURAL BANK PADA BANK PERKREDITAN RAKYAT DI PROVINSI KALIMANTAN TIMUR Agustinus Djiu
RJABM (Research Journal of Accounting and Business Management) Vol 1, No 2 (2017)
Publisher : LPPM University 17 Agustus 1945 Samarinda

This research examines and analyzes: The influence of task Structure on work motivation. The influence Relationship consideration on work motivation. The influence task structure on Employee’s performance. The influence of Relationship consideration on Employee’s performance. The influence work motivation on employee’s performance.The population of study is all employees of Rural Bank Corporation and the samples are 135 employees, to whom the primary data have been collected by questionnaire. The answers of respondents through measuring indicators of each variable have been analyzed by using software program PLS (Partial Least Square).The result of statistical test and path analysis of the hypothesis, have any conclusions as the findings of research : Task structure have influenced on Work motivation significantly with coefficient value 0.130 and Relationship consideration have also significant influence on work motivation with coefficient value 0.537. Task structure have significantly influenced on Performance with coefficient value 0.314.This findings justified the theoretical statements of some theorist and previous empirical studies, that leadership style influenced motivation and Performance as had been introduced by Hersey-Blancard in Gibson (1995:553). Justified Motivation theory – Maslow’s hierarchy needs (1960’s), that employee has hierarchical needs of financial and non financial which will influence individual Motivation.The research is made as an empirical reference and for the useful practice, could be for developing Rural Bank East Kalimantan and for improving employee’s Motivation.

Pengaruh Pertumbuhan Modal Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2012 ivana nina esterlin
RJABM (Research Journal of Accounting and Business Management) Vol 1, No 1 (2017)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Kondisi perekonomian saat ini telah menciptakan suatu persaingan yang ketat antar perusahaan pertambangan. Persaingan dalam perusahaan pertambangan membuat setiap perusahaan semakin meningkatkan kinerja agar tujuannya dapat tetap tercapai. Beberapa hal yang perlu dipertimbangkan dalam peningkatan kinerja perusahaan adalah adanya pertumbuhan modal dan pelaksanaan CSR perusahaan. Tujuan penelitian ini adalah Menguji pengaruh pertumbuhan modal terhadap kinerja keuangan, menguji pengaruh Corporate Social Responsibility terhadap kinerja keuangan dan menguji pengaruh pertumbuhan modal dan Corporate Social Responsibility terhadap kinerja keuangan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2010 – 2012. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di BEI periode 2010-2012. Model penelitian yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian membuktikan pertumbuhan modal berpengaruh terhadap kinerja keuangan secara parsial, Corporate Social Responsibility berpengaruh terhadap kinerja keuangan secara parsial dan Pertumbuhan modal dan Corporate Social Responsibility secara simultan berpengaruh terhadap kinerja keuangan. Kemampuan model regresi linear berganda dalam menjelaskan variasi variabel kinerja keuangan sebesar 39,8%.

IS ARBITRAGE PRICING THEORY IS A FAIRY TALE ?: THE EVIDENCE FROM INDONESIA WITH ORDINARY LEAST SQUARE ESTIMATION Faizal Reza, Adisthy Shabrina Nurqamarani, Danna Solihin
RJABM (Research Journal of Accounting and Business Management) Vol 2, No 1 (2018)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Time series analysis in financial sector has grown in popularity since the last few decades, theories about capital markets are increasingly studied since Capital Asset Pricing Model (CAPM) and Arbitrage Pricing Theory (APT) are often compared and paired with one another. The development of APT is widespread by involving many macroeconomic variables. Unfortunately there is no consensus until now. This paper aims to examine the relevance of APT in the case of Indonesia during the period 2009-2017 with standard multiple regression equations. From three independent variables, only exchange rates have a significant influence on the composite stock price (IHSG) in Indonesia, while inflation and GDP have no significant effect on stock prices. 99.8% variation in stock price formation can be explained by independent variables where there is a positive relationship between exchange rate and stock price indicates a mechanism of stock price formation through strong domestic demand before fourth quarter 2016 and trade effect (export-import) after fourth quarter 2016 .

PENGARUH MARKETING PUBLIC RELATIONS, BRAND RELATIONS, SERVICE QUALITY TERHADAP KEPUTUSAN PASIEN BEROBAT PADA SILOAM HOSPITAL Sarwo Eddi Wibowo
RJABM (Research Journal of Accounting and Business Management) Vol 1, No 2 (2017)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Marketing Communication will be variety aspect about consumer, marketing concept, brand relations marketing, value of marketing, and integrated marketing communication (advertising, promotion, public relations, personal selling, direct marketing, integrated marketing communications). My research, researcher many experience about marketing communication including marketing public relations, brand relations, service quality, and result consumer in service quality Researcher very interested and critical thinking about research Marketing communication including Marketing Public Relations, Brand Relations, Service Quality and result consumer in Siloam Hospital. In research have quantitative method and hypothesis test in any variable. (X1): Marketing Public relations (include indicator publication, media identity, activities, speech, and public service. (X2): Brand Relations include intimate, interdependence, quality of brand, connection, and trust. (X3: Service Quality include reliability, responsiveness, assurance, emphaty, and tangible. (Y): identification, search of information, evaluation alternative, judgment, purchases intention. Result consideration F (simultan) indicate exist influence of significant between variable Marketing Public Relations, Brand Relations, and Service Quality toward judgment consumer about consumer judgment in Siloam Hospital. Result of analyze T (partial) refer that variable Marketing Public Relations, Brand Relations, and Service Quality influent significant to consumer judgment in Siloam Hospital.

Pengaruh Tingkat Inflasi Dan Suku Bunga Terhadap Beta Saham Pada Perusahaan Real Estate Di Bursa Efek Indonesia Catur Kumala Dewi
RJABM (Research Journal of Accounting and Business Management) Vol 1, No 1 (2017)
Publisher : LPPM University 17 Agustus 1945 Samarinda

The interest rate affects the stock price at which the rising stock price will affect the stock return. If interest rates rise, that will lead to interest rates on loan which will affect the creditor or company. Companies which have high risk of interest rate will affect the price of their shares because investors mark that company has no good prospects. It is important to involve external factors to make the research more accurate. External factors include inflation rate, gross domestic product, interest rate and exchange rate. The exchange rate could be affected by inflation. Fluctuations of exchange rate may result the changes in the company's cash flow in the future. The risk caused by this fluctuation is the higher the fluctuation; the greater the risk received otherwise the lower the fluctuation, the lower the risk. This risk will affect the stock returns.

ANALISIS PERAN PT. BANK MANDIRI (PERSERO) TBK. UNIT MANDIRI MITRA USAHA DALAM PEMBERIAN KREDIT USAHA RAKYAT PADA USAHA MIKRO DI SAMARINDA. Umar Hi Salim
RJABM (Research Journal of Accounting and Business Management) Vol 2, No 1 (2018)
Publisher : LPPM University 17 Agustus 1945 Samarinda

The purpose of this paper is to identify and analyze the implementation of Uhasa Rakyat Credit from PT. Bank Mandiri (Persero) Tbk. Mandiri Mitra Business Unit in developing micro and small business. Based on the research, the number of samples taken as many as 65 debtors with the amount of credit Rp 20.000.000, - up to Rp 50.000.000, - and indicators to develop small and micro businesses, the debtor (customers), namely; capability of initial capital owned, production activities (business) undertaken, sales turnover obtained, and net profit earned. The result shows that the difference between the average value before and after obtaining credit is 3.97 (12.60 - 8.63), this is quite big. The difference in the average value of this very large, then the debtor who before getting a loan as additional capital to develop business and increase income. The result of t test analysis for income difference for debtor before and after obtaining credit, where t value counted as -16,0145, while t value of table shows 2,000, it shows that t empirical (count) bigger when compared with t table or -16.0145> 2.000 which means there is a difference of income between the debtor after receiving credit assistance with the debtor who before getting credit assistance from PT. Bank Mandiri (Persero) Tbk. Thus, the proposed hypothesis can be proven and true, that there is a difference between the debtor who after receiving credit assistance with before getting credit assistance.

ANALISIS PERHITUNGAN POTENSI DAN STRATEGI PENGEMBANGAN PAJAK REKLAME DI KABUPATEN KUTAI BARAT Mukhtar Hidayat
RJABM (Research Journal of Accounting and Business Management) Vol 1, No 2 (2017)
Publisher : LPPM University 17 Agustus 1945 Samarinda

This research was implemented with main purpose to count a advertisement tax potency of in Regency of Kutai Barat on its contribution to the District Original Income, efficiency and effectiveness of the advertisement tax collection and the effort done by the Local Government ofRegency of Kutai barat on increasing the advertisement tax acceptance. Data used in this research was secondary and primary data. The primary data was the result of questionnaire, observation and direct interview with Dispenda (District Income Official) or bussiness and advertisement tax. The secondary data was consisted of PAD (District Original Income) data, advertisement tax. advertisement tax potency, quote commission, and Perda (District Regulation) on the advertisement tax. The analysis used was the advertisement tax potency analysis, efficient and effectiveness analysis and SWOT analysis. Efficiency level on theadvertisement tax collection was including inefficient and effectiveness level of the advertisement tax collection was including effective. The SWOT analysis indicated that strategy which able to be used on improving the acceptance of advertisement tax was stable growth strategy, The strategy used in this position was the WO (Weakness and Opportunity) strategy toovercome the weakness with exploiting an available opportunityKeywords: efficient, effective, SWOT and advertisement tax.

Persepsi Mahasiswa Akuntansi Mengenai Penghargaan Finansial Terhadap Pilihan Karirnya Sebagai Akuntan Publik Danna Solihin
RJABM (Research Journal of Accounting and Business Management) Vol 1, No 1 (2017)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Career is an entire working position held during the life cycle of a person's job. Factors that influence career choice are intelligence ability, interest, personality and motivation. One form of motivation is financial reward. This study indicates a relevancy between perception of accounting student about financial reward and career choice as public accountant. Perception of accounting student about financial reward is results obtained as a contracting of the work that has been fundamentally believed for most companies as the main attraction to give satisfaction to its employee. Public Accountant is a career who gives good reward financial and varying work experience

LIKUIDITAS PT INDOFOOD TAHUN 2015-2016 Elfreda Aplonia Lau
RJABM (Research Journal of Accounting and Business Management) Vol 2, No 1 (2018)
Publisher : LPPM University 17 Agustus 1945 Samarinda

he rise of corporate activities encourages management to work smart and skilled in order to achieve the company's goals effectively and efficiently. Work effectively and efficiently will be unbalanced if not lonely with honesty. Company honesty can be reflected in its ability to meet short-term obligations commonly known as liquidityThis study aims to determine and analyze the liquidity of PT. Indofood in 2015 and 2016 and measure its growth. The theory used in this research is management accounting that focuses on liquidity, current ratio, quick ratio and cash ratio. The hypothesis of this research is hypothesis 1 to 3: Liquidity PT Indofood in 2015 and 2016 get the criteria of rule of thumb, and hypothesis 4 to 6: Liquidity of PT. Indofood in 2016 experienced growth. The analysis tool used is liquidity analysis measured from current ratio, quick ratio and cash ratio.The results showed that PT. Indofood is able to get its short term obligations in 2015 and 2016 and get the criteria of rule of thumb. Besides, the result of research shows that liquidity of PT. Indofood in 2016 experienced growth compared to liquidity in 2015. The results of this study can be used by stakeholders in deciding to invest in PT. Indofood or otherwise.

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Faizal Reza

Contact Email
rezafaizaluntagsmd@gmail.com

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+628122999476

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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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

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

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

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