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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 216 Documents
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Pengaruh Religiusitas dan Etos Kerja Islami Terhadap Kinerja Karyawan Bank Kaltimtara Syariah Kota Samarinda Maulinda, Siska Sari; Purwanti, Purwanti; Wahyuni, Sri
RJABM (Research Journal of Accounting and Business Management) Vol 9, No 2 (2025)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v9i2.8888

Abstract

Employee performance is an important aspect in supporting the operational success of an organization, especially in the Islamic banking sector which demands the implementation of Islamic values. Improving employee performance must be managed systematically, because the factors that influence it, such as religiosity and work ethic based on Islamic values, are complex and interrelated. This study was conducted to analyze the influence of religiosity and work ethic based on Islamic values on employee performance at Bank Kaltimtara Syariah, Samarinda City, considering the importance of human resource management based on Islamic values. The study used a quantitative method with data collection techniques through questionnaires filled out by 36 respondents. The results showed that religiosity (X1) had a significant influence on employee performance with a t value of 4.060 and a significance of 0.000, while work ethic Islamic (X2) also had a significant influence with a t value of 2.489 and a significance of 0.018. This study provides practical recommendations for improving human resource management by strengthening the implementation of Islamic values in the work environment. Suggestions that can be given for further research are to increase the number of respondents and use other variables to provide a deeper understanding of the factors that influence employee performance.
Dinamika Kolaborasi Ekonomi dalam Implementasi Program TJSL di Sektor Pengelolaan Sampah Kota Bandung Wibowo, Amara Citta; Sufianti, Ely
RJABM (Research Journal of Accounting and Business Management) Vol 9, No 2 (2025)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v9i2.8918

Abstract

This study discusses the dynamics of collaboration in the implementation of the Corporate Social and Environmental Responsibility (TJSL) Program in waste management in Bandung City. As the economic and cultural center of West Java, Bandung faces significant waste management challenges due to rapid population growth and increasing economic activity. TJSL emerges as an alternative solution involving collaboration among the government, companies, and communities. This research aims to analyze how such collaboration is implemented, identify existing obstacles, and provide recommendations to enhance program effectiveness. A qualitative descriptive method was employed, using data collection techniques such as in-depth interviews, observation, and document analysis. The analysis refers to the Collaborative Governance theory by Emerson, Nabatchi, and Balogh (2012), which consists of three key components: principled engagement, shared motivation, and capacity for joint action. The findings show that although collaboration has taken place through the TJSL Forum and initiatives like waste cart assistance, its implementation still faces several challenges, including limited community capacity, lack of transparency from companies, and suboptimal cross-sector coordination. Strengthening institutional capacity, enhancing technical capabilities, and encouraging more meaningful community involvement are essential for TJSL to contribute effectively to waste management and sustainable development in Bandung City.
Kemandirian Fiskal Kota Palangka Raya : Analisis Kemampuan Keuangan Daerah Tahun 2021 - 2024 Solihin, Danna
RJABM (Research Journal of Accounting and Business Management) Vol 9, No 2 (2025)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v9i2.9013

Abstract

This research aims focuses on examining the financial capacity of Palangka Raya City during  2021–2024 period using the Share, Growth, and Elasticity Index approaches. Regional financial capacity serves as an important indicator in assessing the level of fiscal independence and the extent to which a region can reduce its dependence on central government transfers. The researche relies on secondary data sourced from BPS, BPKAD, and the Palangka Raya City Budget (APBD) documents, which were then analyzed using a descriptive quantitative method. The results indicate that the Share Index of Palangka Raya’s Locally-Generated Revenue (PAD) showed a declining trend from 22.99% in 2021 to 14.08% in 2024, reflecting the relatively low contribution of PAD to total revenue. The PAD Growth Index fluctuated significantly, with a sharp increase in 2021 (60.61%) due to post-pandemic economic recovery, followed by contractions in 2022 (-4.29%) and 2023 (-31.99%), before returning to positive growth in 2024 (5.96%). Meanwhile, the Elasticity Index demonstrates that PAD is still able to respond to economic growth, although its contribution remains relatively small. Overall, the Regional Financial Capacity Index (IKK) averaged only 0.22, placing it in the low category. This finding highlights the city’s strong dependence on central government transfers, indicating that Palangka Raya’s fiscal independence remains far from optimal. The study recommends optimizing PAD through strengthening the tax base, improving regional asset management, and developing leading economic sectors to enhance the city’s fiscal capacity in a sustainable manner.
Green Economy dan Pembangunan Berkelanjutan di Bali: Systematic Literature Review Wulandari, Putu Riska; Apriada, Kadek
RJABM (Research Journal of Accounting and Business Management) Vol 9, No 2 (2025)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v9i2.9009

Abstract

Although the discourse on the green economy has increasingly gained attention, studies that examine its implementation within cultural-based tourism destinations such as Bali remain scarce. This article seeks to address that gap by conducting a Systematic Literature Review (SLR) of national and international  publications to analyze the relationship between the green economy and sustainable development in Bali. The SLR identifies four key dimensions: the conceptualization of the green economy in the Balinese context, barriers and opportunities for its implementation, relevant indicators, and effective policy strategies. The findings highlight persistent challenges such as fragmented governance, limited infrastructure, and socio-economic constraints, while opportunities arise from the development of green tourism, circular economy practices, and SME innovation supported by traditional village governance. This study contributes theoretically by adapting global green economy frameworks into Bali’s socio-cultural context and practically by providing more integrative policy recommendations. The results underscore that sustainable development in Bali requires strategies that are not only technically feasible but also rooted in local values and community participation.
The Effect of Rewards on Innovative Behaviour or Creativity based on Literatures regarding Experimental Study and The Implication of Relevant Arrangement Rolando, Mohammad Rizqi; Sirajulhuda, Mohammad Hanief
RJABM (Research Journal of Accounting and Business Management) Vol 9, No 2 (2025)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v9i2.9173

Abstract

This article explores whether providing rewards (intrinsic or extrinsic) may improve employees’ creativity or even adversely affect creativity, which finally affects company performance. By raising this topic, the writers would like to offer an alternative view compared to the common perception from those who are assuming that financial rewards can be so powerful to encourage employees to strive for excellence, while ignoring intrinsic rewards that may be beneficial to increase employees’ motivation and engagement. This review is supported by literatures, an experimental study and a relevant case on a specific topic; the effect of rewards on innovative behaviour or creativity. It has been demonstrated that rewards and creativity tend to have no simply link and even lessen employee’s creativity if positive variable support is not considered.
Pengaruh Kinerja Lingkungan Dan Good corporate governance Terhadap Kinerja Keuangan Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di Bursa Efek Indonesia Septiana, Rizka; Musviyanti, Musviyanti
RJABM (Research Journal of Accounting and Business Management) Vol 9, No 2 (2025)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v9i2.9018

Abstract

This study aims to examine the effect of environmental performance and good corporate governance on financial performance. Using a quantitative research design. The population consists of all food and beverage companies listed on the exchange during the 2021–2023 period. Secondary data were analyzed from a purposively selected sample. Financial performance, the dependent variable, was measured by Return on Assets (ROA). Data were analyzed using multiple linear regression. The findings indicate that (1) environmental performance has no significant effect on financial performance, (2) the board of commissioners has a significant effect on financial performance, (3) the board of directors has a significant effect on financial performance, and (4) the audit committee has a significant effect on financial performance

Page 22 of 22 | Total Record : 216

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