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RJABM (Research Journal of Accounting and Business Management)
ISSN : 25803115     EISSN : 25803131     DOI : https://doi.org/10.31293/rjabm
Core Subject : Economy,
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 224 Documents
PENGARUH GAYA KEPEMIMPINAN DAN MOTIVASI TERHADAP TURN OVER PADA HOKA- HOKA BENTO CABANG BSD SQUARE TANGERANG Jazuli Mukhtar; Amirudin Amirudin; Ichwan Nugroho
RJABM (Research Journal of Accounting and Business Management) Vol 10, No 1 (2026)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v10i1.9272

Abstract

Penelitian ini bertujuan untuk menguji pengaruh Pengaruh Pengaruh Gaya Kepemimpinan Dan Motivasi Terhadap Turn Over Pada Hoka- Hoka Bento Cabang Bsd Square Tangerang. Metode dalam penelitian ini yaitu pendekatan kuantitatif. Teknik pengumpulan data menggunakan kuesioner yang berisi pernyataan dari variabel Pengaruh Pengaruh Gaya Kepemimpinan Dan Motivasi Terhadap Turn Over Pada Hoka- Hoka Bento Cabang Bsd Square Tangerang Jumlah responden adalah 33 karyawan Cabang Bsd Square Tangerang yang dijadikan sampel penelitian. Metode statistik yang digunakan dalam penelitian ini adalah dengan Structural EquationModeling (SEM) dan menggunakan bantuan perangkat lunak yaitu Partial Least Square (PLS) atau SmartPLS. Analisis data dan pemodelan persamaan structural dengan menggunakan software SmartPLS. Berdasarkan hasil analisis data, nilai original sample estimete K adalah sebesar 0,289 dengan signifikansi dibawah 5% yang ditunjukkan dengan nilai t- statistik 2,726 lebih besar dari nilai t-tabel sebesar 1,962. dan Motivasi berpengaruh positif terhadap Turn Over (TO). Hasil pengujian dapat dilihat dari tabel 4.6 di atas, TO memperoleh nilai original sample estimate sebesar 0,4305 dengan nilai t-statistik 3,754 > 1,962. nilai original sample estimate sebesar 0,354 dengan nilai t-statistik 2,351 > 1,962 t-tabel yang berarti variabel keduanya berpengaruh positif sebesar 23,51% terhadap Turn Over.Kata Kunci: Gaya Kepemimpian, Motivasi, dan Turn Over 
PENGARUH MOTIVASI BELAJAR DAN KREATIVITAS TERHADAP PRESTASI BELAJAR YANG DIMODERASI ARTIFICIAL INTELLIGENCE (AI) PADA MAHASISWA FEB UNISSULA Anggun Hemalia Putri; Nurhidayati Nurhidayati
RJABM (Research Journal of Accounting and Business Management) Vol 10, No 1 (2026)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v10i1.9095

Abstract

This study aims to analyze the effect of learning motivation and creativity on students’ academic achievement at the Faculty of Economics and Business, Sultan Agung Islamic University, with Artificial Intelligence (AI) as a moderating variable. The research background stems from the growing use of AI in education, which presents both opportunities and challenges for students’ motivation, creativity, and learning outcomes. A quantitative explanatory method was employed with a sample of 100 students from the 2022–2024 cohorts, determined using the Slovin formula. Data were collected through questionnaires and analyzed using multiple linear regression and moderation interaction tests with SPSS. The results reveal that learning motivation and creativity have a positive and significant effect on academic achievement. However, AI does not act as a moderating variable but has a direct positive influence on academic achievement. Overall, the findings emphasize the importance of enhancing motivation and creativity while utilizing AI wisely to support academic success in the digital era.
Determinasi Ekonomi Utama dalam Penurunan Kemiskinan: Studi Panel 11 Tahun di Indonesia Patryano Gusti Anggara
RJABM (Research Journal of Accounting and Business Management) Vol 10, No 1 (2026)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v10i1.9140

Abstract

ABSTRACTThis study investigates the determinants of poverty across 33 provinces in Indonesia from 2013 to 2023 by employing a quantitative causal-comparative approach using panel data. The analysis focuses on the influence of Gross Regional Domestic Product (GRDP), Provincial Minimum Wage (PMW), Domestic Investment (DI), and Micro, Small, and Medium Enterprises (MSMEs) on poverty levels. The results of the Chow and Hausman tests indicate that the Fixed Effect Model (FEM) is the most appropriate specification for capturing cross-regional heterogeneity. The estimation results show that GRDP has a significant negative effect on poverty, reflecting the inclusive role of economic growth in improving regional welfare. MSMEs exhibit a significant positive coefficient, suggesting that the expansion of low-productivity informal MSMEs does not necessarily reduce poverty. In contrast, Domestic Investment and Provincial Minimum Wage have no significant impact on poverty levels. Overall, the findings highlight that regional economic performance and MSME dynamics play a more substantial role in poverty reduction compared to investment flows and wage regulations. Keywords : Indonesia, Poverty, and Panel Data
Analisis Efektivitas Digita Payroll System Terhadap Ketepatan Waktu Pembayaran Gaji Karyawan Ekspedisi Desi Marta Amelia; Mentari Clara Dewanti
RJABM (Research Journal of Accounting and Business Management) Vol 10, No 1 (2026)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31293/rjabm.v10i1.9244

Abstract

The advancement of digital technology has driven companies to improve administrative efficiency, including payroll processes. This study analyzes the effectiveness of digital payroll implementation in ensuring timely salary payments for expedition employees in an outsourcing company in East Surabaya. Using a descriptive qualitative approach, data were collected through observation, in-depth interviews, and documentation of payroll procedures before and after digitalization. The results show that the digital payroll system significantly accelerates salary processing and eliminates delays previously common in the manual system. Automated data integration reduces calculation errors related to salary amounts and bank account information, while operational efficiency in the finance division increases due to reduced manual input. Improved payment accuracy and consistency also decrease employee complaints and enhance their trust in the company. Overall, the digital payroll system is proven effective in improving payment timeliness, administrative accuracy, and accountability in payroll management within the expedition service sector.