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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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Leading Sector Relationship To Inter-Regional Economic Growth In The Subosukawonosraten Region Gunanto, Edy Yusuf Agung; Yasmin, Kamila
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.v5i1.5518

Abstract

This study aims to analyze the relationship between economic growth regency in Subosukawonosraten Region with leading sector approach.  The linkage of leading sectors towards economic growth of other regions in the Subosukawonosraten Region determined by Multiple Linear Regression analysis.  The results of the Multiple Linear Regression analysis is the most sector that has a significant influence on the other regional economic growth is sectors industry. In addition, sectors that have a significant influence on regional economic growth are real estate, agriculture, construction, information and communication, accommodation provision, trade, government and water supply, respectively.
TECHNOLOGY ADOPTION STRATEGY OF SOCIAL MEDIA IN MICRO SMALL MEDIUM ENTERPRISES Nurqamarani, Adisthy Shabrina; Priyanto, Agus; Fadilla, Sarah
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.v6i2.6633

Abstract

This study explores the I-T-O-E framework to understand the dominant factors that specifically influence MSME adoption. Micro, Small, and Medium Enterprises (MSMEs) as one of the most affected needs to implement a marketing strategy through social media, due to low costs and ease of reaching consumers on a wider scale. West Java was chosen as the research location because the level of technology adoption in MSMEs is the highest among other big cities. The culinary sector was chosen because it is one of the sectors most affected by the COVID-19 pandemic and is the sub-sector with the lowest use of internet media among other creative economy sub-sectors. The methodology is qualitative, involving interviews with participants (MSMEs in the culinary sub-sector) selected through snowball sampling.  The result shows that individual factor holds the most important role in determining social media strategy in MSME. This research is expected to have significant implications for both theory and state public policy in increasing digital interconnection, inclusivity, productivity, and MSME income. 
ANALISIS SEKTOR UNGGULAN DAN PERUBAHAN STRUKTUR EKONOMI DI KABUPATEN/KOTA PROVINSI BANTEN Farida, Syarifah Ida
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.v4i2.4894

Abstract

The purpose of this study was to determine the leading sectors and changes in economic structure in the Regency / City of Banten Province. The research method used is the Location Quotient (LQ) analysis and Shift Share analysis. The data in this study use secondary data in the form of the value of the Gross Regional Domestic Product (GRDP) of Banten Province obtained from the Central Statistics Agency. The results based on the Location Quotient Analysis show that the service sector still dominates in economic growth in the Regency / City of Banten Province, followed by the agriculture and construction sectors. While the results of the Shift Share analysis show regional growth, mix of compositions and competitive advantages as well as the highest economic growth found in the city of Tangerang.
PENGARUH UPAH DAN JAMINAN SOSIAL TERHADAP PRESTASI KERJA KARYAWAN PADA CV JUMBO PRIMA RAYA DI SAMARINDA Apuy, Marten
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.v7i1.6880

Abstract

Hasil persamaan regresi linier berganda adalah Y = 2,779 + 0,414X1 + 0,968X2+ e. Hasil perhitungan nilai koefisien korelasi (R) = 0,886 berarti menunjukkan bahwa ada hubungan antara variabel upah dan jaminan sosial terhadap variabel prestasi kerja, dan dapat dinyatakan hubungan yang kuat dan signifikan. Nilai koefisien determinasi = 0,784 atau 78,40% ini dipengaruh oleh upah  (X1) dan jaminan sosial  (X2) serta sisanya sebesar 0,216 atau 21,60% ini dipengaruhi oleh variabel lain yang tidak dapat dijelaskan dalam penelitian ini.Hasil perhitungan diketahui nilai t hitung variabel upah sebesar 2,725 sedangkan variabel jaminan sosial sebesar 7,238 , Jadi dalam penentuan perbandingan nilai t hitung dengan nilai t table harus memperhitungkan taraf signifikan sebesar 95% atau alfa (α 5%), maka nilai t table sebesar = 2,04841. Karena  nilai thitung > dari ttabel (2,725 > 2,04841) untuk variabel upah sedangkan variabel jaminan sosial nilai t hitung sebesar 7,238 Karena  nilai thitung > dari ttabel (7,238> 2,04841) maka hipotesis yang diajukan dapat diterima. Begitupun hasil perhitungan F hitung > F tabel (490,038> 3,15) dan tingkat signifikansi lebih kecil dari 0,05 (0,000 < 0,05) maka hal ini menunjukkan bahwa hipotesis yang diajukan diterima.   
Analisis Sektor Unggulan Kota Serang Menggunakan Metode Location Quotient (LQ) dan Shiftshare Anjani, Septi Rostika; Kusumaningsih, Asih; Lestari, Ambar Widya
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.v9i1.8601

Abstract

Economic growth is a benchmark for the success of development planning. Changes in sectors that increase or decrease are important in the development of a region. In the process of economic growth, a high level of structural and sectoral change will be seen related to this process. This research aims to analyze the leading sectors and economic structure in Serang City.  The methods used are LQ and shiftshare analysis. This research uses secondary data obtained from the Central Statistics Agency. The results of the LQ calculation show that there are nine sectors which are the basic sectors, namely the Government Administration, Defense and Mandatory Social Security sectors with an average LQ value of 2.9, followed by the Accommodation and Food and Drink Provision sector, the Wholesale and Retail Trade sector, the Car and Bicycle Repair sector Motorcycles, Information and Communication sector, Education Services sector, Health Services and Social Activities sector, and Other Services Sectors. The results of the shiftshare analysis show that the GRDP contribution in the Wholesale and Retail Trade sector makes the largest contribution in Serang City, followed by the Construction sector and the Real Estate sector.
PENERAPAN PERHITUNGAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI PT. GLOBAL BAHTERA LOGISTIK DI SAMARINDA Cahyanti, Fitri; Mardiana, Mardiana; Verahastuti, Camelia
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.v4i1.4672

Abstract

Value Added Tax is one type of tax that became the mainstay of the government in order to realize the independence of the nation in development.This research purpose to know The Application, Calculation and Reporting of Value Added Tax at PT. Global Bahtera Logistik in Samarinda implement already apply obligation of Value Added Tax obey Value Added Tax Law number 42 year 2009.Analysis tools used in this research is Value Added Tax Law number 42 year 2009 about Value Added, goods and services and sales tax on luxury goods. Data obtained by using the technique of documentacion and observation.The results obtained from the details of the bill invoice and faktur Value Added Tax at PT. Global Bahtera Logistik in Samarinda it was found, have not done the rectification of the notice Value Added Tax period from march to desember 2018.The conclusion of this research that The Application, Calculation and Reporting of Value Added Tax at PT. Global Bahtera Logistik in Samarinda not in accordance with the Value Added Tax Law Number 42 Year 2009.
Pengaruh Pengendalian Internal, Penerapan Standar Akuntansi Keuangan (SAK), Dan Bukti-Bukti (Kecukupan dan Kelayakan) Audit Terhadap Opini Laporan Keuangan Wajar Tanpa Pengecualian “Studi Penelitian Di Kantor Akuntan Publik Di Jakarta Selatan Sanjaya, Rudi; Puji Rahayu, Lativa, Krida
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.v5i2.5698

Abstract

The purpose of this study was to determine the effect of internal control, the application of financial accounting standards (SAK), and audit evidence (adequacy and feasibility), either simultaneously or partially. The population used in this study are auditors who work at the Public Accounting Firm (KAP) located in South Jakarta. The sampling technique in this study used the purposive sampling method. This study uses primary data in the form of a questionnaire distributed at the public accounting firm in South Jakarta. Hypothesis testing in this study using multiple linear regression. The results show that the magnitude of the coefficient of determination is 0.535 or internal control, the application of financial accounting standards (SAK) and audit evidence (adequacy and feasibility) can explain the unqualified opinion on financial statements by 53.5%, while the rest (100%- 53.5% = 46.5%) is explained by other variables that are not used in the study such as limitations on audit scope, accounting systems and procedures, client survival factors, and company integrity, and the results of the hypothesis show that internal control, application of accounting standards Financial Statements (SAK), and audit evidence (Sufficiency and Eligibility) have a significant effect simultaneously or partially on the unqualified opinion on the financial statements.
PENGARUH INDEKS PEMBANGUNAN MANUSIA DAN PDRB SEKTOR PERTANIAN TERHADAP KEMISKINAN DI KALIMANTAN TIMUR Nurfilah, Mariyah, Saripah
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.v6i1.6044

Abstract

The Human Development Index (HDI) is an indicator used to show the population's access to development outcomes and the development ranking of a region. The basic dimensions of HDI with the new method consist of a long and healthy life, knowledge, and a decent standard of living. The objectives of the study were to describe the HDI achievement, employment in the agricultural sector and its contribution to GRDP, and to analyze the effect of the HDI and GRDP of Agriculture on poverty in East Kalimantan. This study uses descriptive analysis and multiple linear regression analysis with variables Mean Length of School, Expenditure per capita (EXP), and Gross Regional Domestic Product of the agricultural sector (GDP). The data used are time series data for the period 2011-2020. The results showed an increase in HDI by 4.22, an increase in GRDP of 28.48 billion, and the percentage of poor people by an average during the 2011-2020 period of 6.25%. The variables of average length of schooling, per capita expenditure, and GRDP in the agricultural sector have a significant effect on the 5% level of poverty, while the variables of school year expectancy and life expectancy have no significant effect on poverty. RLS has a significant effect on increasing poverty, and EXP and GRDP in the agricultural sector have a significant effect on reducing poverty. The implication of the research is to increase the human development index by increasing the quality and quantity of providing education guarantees, social welfare guarantees to the community, as well as increasing income and creating job opportunities.
Pengaruh Likuiditas, Leverage, Struktur Aktiva Terhadap Harga Saham Melaui Profitabilitas Sebagai Variabel Intervening Pada Perusahaaan Sektor Properti dan Real Estate yang terdaftar di Bursa Efek Indonesia tahun 2018 - 2021 Aristaldo, Raden Wimendy; Rahmiyati, Nekky
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.v6i2.6661

Abstract

Penelitian ini akan dilakukan pada perusahaan sektor property and real estate di Bursa Efek Indonesia priode 2018 – 2021. Karena berdasar pada fenomena pada sektor property ral estate mengenai Real Estate Property atau rumah untuk milenial berpengaruh terhadap saham dan nilai perusahaan. Penelitian ini dikelompokkan pada penelitian kuantitatif, penelitian ini populasinya adalah seluruh perusahaan Perusahaaan Sektor properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2018 sampai dengan 2021, Sedangkan Teknik yang dipilih dalam pengambilan sampel adalah purposive sampling. Teknik pengumpulan data dalam penelitian ini menggunakan metode dokumentasi yang bersumber Websitenya BEI sedangkan teknik analisis data dalam penelitian ini penulis menggunakan PLS (Partial Least Square). Berdasarkan hasil dari pembahasan ditemukan bahwa Likuiditas berpengaruh negatif tidak signifikan terhadap harga saham dan Likuiditas berpengaruh positif signifikan terhadap profitabilitas. Laverage berpengaruh negatif signifikan terhadap harga saham dan Laverage berpengaruh positif Tidak signifikan terhadap profitabilitas. Struktur aktiva berpengaruh positif signifikan terhadap Harga Saham dan Struktur aktiva berpengaruh positif Tidak signifikan terhadap profitabilitas. Profitabilitas berpengaruh positif Tidak signifikan terhadap Harga Saham dan Profitabilitas tidak dapat memediasi pengaruh likuiditas, laverage dan struktur aktiva terhadap harga saham pada perusahaan sektor properti dan real estate yang terdaftar di BEI periode 2018-2021.
EFISIENSI ILUSI FISKAL DAN PENGARUH PENGELUARAN PEMERINTAH DAERAH TERHADAP PERTUMBUHAN EKONOMI (Kasus : Kabupaten di Provinsi Jawa Timur Tahun 2016 s.d. 2018) Afifah, Farah Aisha Nur
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.v5i1.5526

Abstract

     The research is to prove that there was a fiscal illusion in district government spending in East Java in 2016-2018, and to prove that the fiscal illusion that occurred in government spending had an influence on the economic growth of each district.     In fiscal decentralization in the era of regional autonomy, there is a phenomenon that each regional government still depends on financing activities from government transfer funds rather than receiving local revenue to finance regional expenditures. Even though government spending has increased every year, it is not in balance with economic growth.      In this study it can be proven that there is a fiscal illusion in district government spending in East Java 2016-2018, this fiscal illusion affects the economic growth of each region.     To increase economic growth and reduce regional unemployment rates, it is necessary to make efforts to increase capacity and fiscal independence as well as increase the labor force participation rate.Keywords: fiscal illusion, government spending, local government, economic growth, East Java.

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