cover
Article Per Year (5 Year)
All
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
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
 17   18   19   20   21 
Pengaruh Kompensasi Dan Disiplin Kerja Terhadap Kinerja Karyawan Pada PT Ace Hardware Indonesia Tbk Herni, Yulies; Udin, Amir
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.v9i1.8536

Abstract

Penelitian ini bertujuan untuk mengetahui Pengaruh Kompensasi dan Disiplin Kerja baik secara parsial maupun simultan terhadap Kinerja Karyawan pada PT Ace Hardware Indonesia Tbk, Metode yang digunakan pada penelitian ini yaitu metode kuantitatif melalui pendekatan assosiatif, pengumpulan data dan analisa menggunakan statistik. Data yang digunakan melalui teknik observasi, angket (kuesioner sebanyak 59 responden) dan kepustakaan. Metode analisa yang digunakan dalam penelitian ini adalah uji validitas, uji realibilitas, uji normalitas, uji asumsi klasik, analisis regresi linear sederhana, analisis regresi linear berganda, uji koefisien korelasi, uji determinasi dan uji signifikan (uji t dan uji f). Nilai determinasi atau kontribusi pengaruh sebesar 0,264, maka dapat disimpulkan bahwa variabel Kompensasi (X1) memiliki konstribusi pengaruh terhadap variabel Kinerja Karyawan (Y) Karyawan sebesar 26,4 %. Uji hipotesis diperoleh nilai t hitung > t tabel (4.519 > 1,672) dari nilai signifikan 0,000 < 0,05 maka dapat disimpulkan Ha1 diterima atau variabel Kompensasi (X1) secara parsial berpengaruh positif dan signifikan terhadap Kinerja Karyawan (Y). Diketahui nilai signifikan untuk pengaruh X2 (disiplin kerja) terhadap Y (kinerja karyawan sebesar 83% Uji hipotesis diperoleh nilai t hitung > t tabel (16,688 > 1,672) dari nilai signifikan 0,000 < 0,05 maka dapat disimpulkan Ha2 diterima atau variabel Disiplin Kerja (X2) secara parsial berpengaruh positif dan signifikan terhadap Kinerja Karyawan (Y). Nlai koefisien korelasi atau tingkat pengaruh antara variabel bebas dengan variabel terikat diperoleh angka(R) Sebesar 0,918 maka dapat disimpulkan bahwa variabel Kompensasi (X1) dan Disiplin Kerja (X2) terhadap Kinerja Karyawan (Y) berpengaruh Sangat Kuat. diperoleh nilai koefisien determinasi (R – Square) sebesar 0,842 maka dapat disimpulkan bahwa Kompensasi (X1) dan Disiplin Kerja (X2) secara bersama-sama memiliki konstribusi pengaruh sebesar 84,2% terhadap Kinerja Karyawan (Y), sisa nya 15,8 % dipengaruhi oleh faktor lain yang tidak diteliti.
PENGARUH GPM, DER DAN EPS TERHADAP HARGA SAHAM PADA PT. ADHI KARYA (PERSEROAN), TBK YANG TERCATAT DI BURSA EFEK INDONESIA Sanjaya, Rudi
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.v6i1.6349

Abstract

The purpose of this study was to analyze the effect of Gross Profit Margin, Debt to Equity Ratio and Earning Per Share on stock prices at PT Adhi Karya Tbk period 2013-2020. The data collection method used in this study is secondary data. The type of data used in writing this thesis is quantitative data, namely the financial statements of PT Adhi Karya Tbk period 2013-2020. Financial statement management uses IMB SPSS version 22. The data analysis methods used in this research are financial ratio analysis, descriptive analysis, classical assumption test, model feasibility test, and causality effect test. From the results of the study it can be concluded that GPM (X1) partially has a significant effect on stock prices (Y), while DER (X2) and EPS (X3) partially have no significant effect on stock prices (Y). From the results of the F test, GPM, DER and EPS simultaneously have a significant effect on stock prices. And based on the coefficient of determination test shows a value of 0.727 which explains that GPM, DER and EPS affect stock prices by 72.7% while the remaining 27.3% is influenced by other factors not examined in this study.
Evaluasi Penerapan SAK ETAP pada Koperasi Karyawan “Respati’ Universitas Respati Yogyakarta Adiputra, Andre Kussuma; Muntari, Sri; Eko Christmawan, Poly Endrayanto
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.v7i1.6692

Abstract

This research was conducted to find out how measurement, recognition, presentation, and disclosure of report elements in financial reporting of cooperatives based on financial accounting standards of entities without public accountability in the "Respati" cooperative at Respati University, Yogyakarta.The method used in this study is descriptive qualitative using primary data in the form of interviews with the management of the Respati Employee Cooperative and secondary data in the form of the Respati Employee Cooperative Financial Statements. The results of this research are that the Respati Employee Cooperative has prepared financial reports but they are not complete and have not implemented SAK ETAP in preparing their overall financial statements.Based on the results of this study, it is suggested that the Respati Employee Cooperative start paying attention to its Financial Statements so that they are more in line with SAK ETAP in force in 2018, make complete and detailed records, calculate depreciation of fixed assets owned, and present complete Financial Statements.
PENGARUH KOMPENSASI DAN PROMOSI JABATAN TERHADAP KEPUASAN KERJA KARYAWAN PADA PT CERIA JUSINDO NUSANTARA JAKARTA Cay, Sam; Sumiaty, Raden Yeti
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.v6i2.6618

Abstract

This study aims to determine the effect of compensation and promotion on employee job satisfaction at PT Ceria Jusindo Nusantara Jakarta. The research hypothesis being tested is whether there is a significant effect between Compensation and Position Promotion on Employee Job Satisfaction at PT Ceria Jusindo Nusantara Jakarta. The research method used in this research is descriptive quantitative research method, the sampling method used is a saturated sample of 50 employees. The data collection technique is using a questionnaire, while the data analysis method used is validity test, reliability test, classical assumption test, multiple linear regression analysis, correlation coefficient analysis (R), coefficient of determination analysis and hypothesis testing. Based on the results of the study using SPSS 25, the t-test results obtained that tcount for compensation is smaller than the ttable value of 0.564 or (0.575> 0.05) with a significant value of 0.575> 0.05. So it can be concluded that partially compensation has a positive but not significant effect on employee satisfaction. This means that Ho is accepted and Ha is rejected. The tcount value of work motivation is greater than ttable 1.677 or (3.869 > 1.677) with a significant value of 0.000 <0.05. So it can be concluded that partially promotion has a positive and significant effect on employee job satisfaction. This means that Ho is rejected and Ha is accepted. For the F test, the Fcount value is 30,839 and a significant value of 0.000 so that it can be concluded that compensation and promotion simultaneously have an effect on employee performance as evidenced by the Fcount 30.839 > Ftable 3.20 and a significant value of 0.000 <0.05, so it can be concluded that Ho is rejected and Ha accepted. The results of multiple linear analysis obtained Y = 8.057 + 0.063 X1 + 0.742 X2 Keywords: Compensation, Promotion and Employee Job Satisfaction.
Persepsi Wajib Pajak UMKM Atas Peraturan Pemerintah Nomor 23 Tahun 2018 Di Kota Pontianak Risal, Renny Wulandari
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.v5i2.5776

Abstract

This research aims to analyze and provide an overview of the perception of SMEs taxpayers in Pontianak City towards Government Regulation No. 23 of 2018 which is seen from tax rates, techbology  and tax information, tax sanctions, tax facilities and tax socialization. This research is a descriptive study that describes the perception of taxpayers towards Government Regulation No. 23 of 2018. The sample in the study of SMEs taxpayers in Pontianak City uses the convenience samplling technique. The data analysis technique used validity test, reliability tets and descriptive data analysis. The results of that the perception of SMEs taxpayers on Government Regulation No. 23 0f 2018 as awhole has not been optimal. However, for taxpayer Government Regulation No. 23 of 2018 has provided convenience in carrying out tax payments for SMEs.
ANALISIS AKUNTANSI UNTUK PERSEDIAAN OBAT GENERIK BERDASARKAN PADA PSAP NO. 05 DI RSUD ABDOEL WAHAB SJAHRANIE SAMARINDA Nirwana, Ros; Lau, Elfreda Aplonia; Kulsum, Umi
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 1 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v3i1.4224

Abstract

This reseach aim to compare recording and drugs inventory especially characterized generic drug by the largest transaction and drugs that often out of stock. Generic drugs consist of five types of generic injection and five types of tablets, spesifically NaCl 0,9% 500 Ml Inj, Ranitidin Inj, Dexamethasone 5 Ml Inj, Cefotaxime 1 g Inj, Gentamicin 80 Mg Inj, Amoxicillin 500 Mg, Antasida Doen, Dexamethasone 0,5 Mg, Chlorpeniramin, and Lansoprazol from January 1st to December 31st 2018 at RSUD Abdoel Wahab Sjahrani Samarinda on Palang Merah street Samarinda Indonesia, according to recording and aassessment stock of generic drugs river to PSAP No 05 of 2010.Methods in this comparison were Perpetual Method and First In First Out(FIFO) Method based on PSAP No. 05 of 2010. The results of this research were the recording and assessment of generic drug supplies at Abdoel Wahab Sjahranie Samarinda General Hospital  not in accordance with PSAP No. 05 of 2010
PENGARUH PROMOSI DAN KEPERCAYAAN TERHADAP MOTIVASI MUZAKKI PADA BAZNAS PROVINSI KALIMANTAN TIMUR Purwanti, Purwanti
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.v4i1.4688

Abstract

The purpose of the research was : 1) to the determine the effect of promotion on muzakki motivation, and 2) to find out the effect of trust in muzakki motivation on BAZNAS in East Kalimantan.            The research used a quantitative approach. The sample in the research was taken using purposive sampling technique. To collect data, researcher use research instrumens, questionnaires. The population in the research was muzakki which distributed zakat to BAZNAS of East Kalimantan province while the sample was muzakki which distributed zakat to the BAZNAS of East Kalimantan province through UPZ, Each UPZ was taken 3 muzakki to fill the quetionnary.            Based on the results of the data validity test, the statement on the research questionnaire was declared valid therefore it could be used fot the next test, that was reliability testing. The results of the multicollinearity test showed no multicollinearity. Heterocedasticity test results showed no problems with heterocedasticity. The autocorrelation test results showed no autocorrelation. The test results for the significance of the   test were 0,292 or 29,2%. The results of multiple linier regression analysis formed the equation Y = 28,461-0,36X1 + 0,246X2. From the equation obtained a constant 28,461. Thus the promotion variable ad a significant negative effect while the trust variable had appositive and significant effect. The results of the F test state that promotion and trust variables simultaneously (together) influenced motivation of muzakki whilw partially the trust had a positive and significant effect on the motivation of muzakki in the BAZNAS of East Kalimantan Province.Keywords : promotion, trust and motivation

Page 21 of 21 | Total Record : 207

 17   18   19   20   21 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol 9, No 1 (2025) Vol 8, No 2 (2024) Vol 8, No 1 (2024) Vol 7, No 2 (2023) Vol 7, No 1 (2023) Vol 6, No 2 (2022) Vol 6, No 1 (2022) Vol 5, No 2 (2021) Vol 5, No 1 (2021) Vol 4, No 2 (2020) Vol 4, No 1 (2020) Vol 3, No 2 (2019) Vol 3, No 1 (2019) Vol 2, No 2 (2018) Vol 2, No 1 (2018) Vol 1, No 2 (2017) Vol 1, No 1 (2017) More Issue