RJABM (Research Journal of Accounting and Business Management)
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.
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207 Documents
<![CDATA[ANALISIS KONTRIBUSI DAN EFEKTIVITAS PENERIMAAN RETRIBUSI JASA UMUM TERHADAP PENDAPATAN ASLI DAERAH KOTA SAMARINDA ]]>
<![CDATA[Elvyani NH. Gaffar]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 1, No 2 (2017) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v1i2.3046
<![CDATA[In building a region, it takes a very large funding input. Regional levies are among the largest contributors to regional development. Each region must be able to optimize its potentials to be able to increase local revenue (PAD). This study aims to determine: (1) the contribution of public services retribution on revenue of Samarinda years 2010-2016, (2) the effectiveness of public services retribution on revenue of Samarinda years 2010-2016, (3) effectiveness based sub sub- retribution public services on revenue of Samarinda years 2010-2016, (4) the contribution by sub retribution public services on revenue of Samarinda years 2010-2016. The type of research is descriptive research. The data used is secondary data, data collected by method of documentation recording. Using analytical tools contribution ratio and effectiveness. The results of this study indicate that: (1) The contribution of general service fees retribution to local revenue of Samarinda City year 2010-2016 is very less with average contribution rate of 9.65%. (2) The effectiveness of general service fees retribution to the original income of the city of Samarinda 2010-2016 is quite effective with an average effectiveness rate of 88.03%. (3) Of the twelve sub-receipts of general service fees retribution to the original revenue of Samarinda City in 2010-2016 as a whole is 70.48% or less effective. (4) Of the eleven sub-receipts of general service fee retribution to the original revenue of Kota Samarinda in 2010-2016 as a whole is 0.52% or very less]]>
<![CDATA[Kinerja Kredit Usaha Rakyat Pada Perbankan Samarinda ]]>
<![CDATA[rina masithoh haryadi]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 1, No 1 (2017) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v1i1.2736
<![CDATA[This research to know the performance of people's business credit at one of retail bank at Samarinda in 2012 - 2014 which measured by Loan To Equity (LTE), Credit Risk Ratio (CRR) and Provission for Loan Losses (PLL). The result of Credit Risk Ratio (CRR) measurement in 2012-2013 shows that the credit performance of the people business has increased, which has a higher ratio which means unhealthy KUR performance in bank management capability to minimize the risk of bank credit failure. While the year 2014 has decreased that has a smaller ratio which means the performance of healthy KUR in the ability of bank management in minimizing the risk of bank credit failure.Measurement by using the Provision for Loan Losses (PLL) for 2012-2013, shows that the credit performance of the people business has increased that has a higher ratio which means that the bank's credit performance is not good the effectiveness of credit management many banks experiencing credit congestion. While the year 2013 until the year 2014 has decreased that has a smaller ratio which means the performance of good bank credit that is effectiveness management bank credit does not suffer a lot of credit congestion]]>
<![CDATA[PENGARUH INVESTASI DAN PENDANAAN TERHADAP BIAYA MODAL PERUSAHAAN DAN FINANCIAL DISTRESS PERUSAHAAN TAMBANG BATUBARA YANG GO PUBLIC DI INDONESIA ]]>
<![CDATA[LCA Robin Jonathan]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 2, No 1 (2018) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v2i1.3478
<![CDATA[The purpose of this study to analize and determine the effect of investment and funding to the cost of company capital and financial distress. The development of mining and mining service comnaies that go public today reached 42 companies in Indonesia in the period 2013-2015, including examined 23 financial statement of coal mining companies at the same time.Using regression path analysis methode to test the magnitude of the effect indicated by the path coefficient on each path diagram of the causal relationship between investment decision and funding decision as exogenous variable to cost of campany capital and financial distress as endogenous variable.The results showed that investment decisions and funding decisions significantly affect the cost of company capital; Investment decisions have a significant and dominant effect on financial distress and have a negative and insignificant effect on financial distress through the cost of company capital; Funding decisions have a negative and insignificant effect on financial distress and have a significant effect on financial distress through the cost of company capital; The cost of company capital has a negative and insignificant effect on financial distress.]]>
<![CDATA[PENGARUH DANA PIHAK KETIGA TERHADAP LABA PADA PT. BANK UOB INDONESIA DI SAMARINDA ]]>
<![CDATA[Umar Hi Salim]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 1, No 2 (2017) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v1i2.2992
<![CDATA[ Abstrak, Tujuan penelitian ini adalah untuk mengetahui dana pihak ketiga yang terdiri dari giro, tabungan, dan deposito berpengaruh secara signifikan terhadap laba PT. Bank UOB Indonesia periode 2005 – 2016. Sedangkan kegunaan dalam penelitian ini adalah sebagai hasil penelitian ini diharapkan dapat dijadikan masukan dalam pengambilan keputusan yang berkenaan dengan penghimpunan dana dari pihak ketiga. Dan sebagai suatu persyaratan untuk menyelesaikan gelar sarjana pada Sekolah Tinggi Ilmu Ekonomi Nasional Samarinda.Hipotesis yang diajukan dalam penelitian ini adalah model dana pihak ketiga yang terdiri atas variabel giro, tabungan dan deposito secara bersama-sama berpengaruh terhadap laba pada PT. Bank UOB Indonesia di Samarinda. Dan variabel tabungan berpengaruh dominan terhadap laba pada PT. Bank UOB Indonesia di Samarinda.Hipotesis yaitu pengaruh variabel giro (X1), variabel tabungan (X2) dan variabel deposito (X3) masing - masing terhadap variabel laba (Y), maka diketahui bahwa giro (X1) mempunyai nilai signifikan t hitung sebesar 0,079 > α = 0,05, sehingga dapat disimpulkan bahwa giro (X1) tidak berpengaruh signifikan terhadap laba (Y). Untuk variabel tabungan (X2) didapat nilai signifikan t hitung sebesar 0,001 < α = 0,05, dan variabel deposito (X3) mempunyai nilai signifikan t hitung sebesar 0,629 > α = 0,05. Dari ketiga variabel tersebut maka diketahui deposito (X2) memiliki pengaruh dominan terhadap laba PT. Bank UOB Indonesia di Samarinda, hal ini dapat dilihat dari nilai signifikan dari tabungan sebesar 0.001 < α = 0,05 sehingga hipotesis bahwa deposito berpengaruh lebih besar terhadap laba maka diterima.]]>
<![CDATA[Zakat in Employees Income Tax ]]>
<![CDATA[Titin Ruliana]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 1, No 1 (2017) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v1i1.2728
<![CDATA[The income tax is one of the most frequent tax levied by the government and pay taxes is an obligation for the people of Indonesia. In addition, in the Islamic religion is also the obligation to pay zakat profession for those who have fulfilled the nisab to pay zakat. The government has issued regulation PP. 60 of 2010 concerning Zakat or compulsory religious contribution that may be deducted from gross income referring to Law No.38 of 1999 and then renewed to become law No.23 of 2011 on the management of zakat. This is done so as not to double load. This research is conducted on shipping company is to calculate and analyze the appropriateness of zakat application as deduction of income tax of employee (PPh 21) with zakat management law. 23 of 2011.Research coverage on the application of professional zakat (Zakat Law No.23 of 2011 on Zakat Management) as a deduction of income tax of employees (Tax Law No. 36 of 2008). The research was conducted at Sailing Company in Samarinda, East Kalimantan Province. This study uses employee payroll data in 2015. This study uses the following analytical tools: (1) The tax rate stipulated on the taxable income of the individual taxpayer in the country, as set forth in article 17 paragraph 1 of Law No.36 of 2008; (2) Non-Taxable Income (PTKP) Article 7 paragraph 1 Law No.36 of Law No.36 of Year 2008; 3) Income Tax (PPh) Article 21 of Law No.36 Year 2008; (4) of Law no. 23 Year 2011 About Management of Zakat Chapter IV Article 11 on Calculation of Nisab and Haul Zakat.]]>
<![CDATA[PENGARUH DANA PERIMBANGAN DAN INVESTASI SERTA TENAGA KERJA TERHADAP PERTUMBUHAN EKONOMI WILAYAH KOTA DI PROVINSI KALIMANTAN TIMUR PADA ERA DESENTRALISASI FISKAL ]]>
<![CDATA[Sunarto Mirman]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 1, No 2 (2017) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v1i2.3044
<![CDATA[This study aims to analyze the effect of balanced funds, investment, and labor force to economic growth in urban areas of East Kalimantan Province during the period 2004 to 2008 and to identify the variable fund balance, investments, and the labor force, which variables are the dominant influence on economic growth in urban areas of East Kalimantan Province during the period 2004 to 2008 on Fiscal Decentralization Era. The results of data processing using SPSS for Windows find value of Coefficient of Determination (R Square) in the above calculation is for 0.654 or equal to 65.4%. While Adjusted R square (which is adjusted KD) of 0.589 means that 58.9 percent of the variance of economic growth in urban areas of East Kalimantan Province can be explained by the variance of the three independent variables in the model. Results of regression coefficients values for each independent variable on the entire observation area (urban area Samarinda, Balikpapan, Bontang and Tarakan) obtained is Y = 0.072 to 0.022 X1 + 0.002 X2 + 0.055 X3. It is estimated that the economic growth of urban areas in the province of East Kalimantan will decreased by 0.022 percent, if the fund balance has increased one unit (in billions). Also estimated that economic growth in the urban area of East Kalimantan province will experience an increase of 0.002 percent, if investment increases one unit (in billions).]]>
<![CDATA[ANALISA PENGELOLAAN PERSEDIAAN TERHADAP KEANDALAN PENYAJIAN LAPORAN KEUANGAN DI DINAS PETERNAKAN PROVINSI KALIMANTAN TIMUR ]]>
<![CDATA[imam Nazarudin Latief]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 1, No 2 (2017) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v1i2.2941
<![CDATA[Persediaan merupakan bagian aset lancar yang tercantum dalam neraca, dan menurut Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 5, adalah aset lancar dalam bentuk barang atau perlengkapan yang dimaksudkan untuk mendukung kegiatan operasional pemerintah, dan barang-barang yang dimaksudkan untuk dijual dan/atau diserahkan dalam rangka pelayanan kepada masyarakat.Laporan keuangan yang andal berarti informasi dalam laporan keuangan bebas dari pengertian yang menyesatkan dan kesalahan material, menyajikan setiap fakta secara jujur, serta dapat diverifikasi.Tujuan penelitian ini adalah ingin mengetahui penyajian, pengungkapan dan pelaporan dari pengelolaan persediaan di Dinas Peternakan Provinsi Kalimantan Timur apakah sudah sesuai peraturan yang berlaku yaitu Peraturan Pemerintah RI Nomor 27 tanggal 24 April 2014 tentang Pengelolaan Barang Milik Negara/Daerah, Peraturan Gubernur Kalimantan Timur Nomor 67 Tahun 2015 tentang Kebijakan Akuntansi Pemerintah Provinsi Kalimantan Timur khususnya lampiran XIII tentang Kebijakan Akuntansi Nomor 12 Akuntansi Aset, dan Surat Edaran Gubernur Kalimantan Timur Nomor 900/185/024-IV/Keu tanggal 18 Desember 2014 tentang Pengelolaan Persediaan.Perumusan masalah dari penelitian ini adalah “apakah penyajian, pengungkapan dan pelaporan dalam pengelolaan persediaan pada Dinas Peternakan Propinsi Kalimantan Timur sudah sesuai dengan peraturan yang dimaksud dalam tujuan penelitian ini”. Penelitian dilakukan dengan cara penelitian kepustakaan dan penelitian ke lapangan.Hipotesis penelitian ini yaitu “penyajian, pengungkapan dan pelaporan dalam pengelolaan persediaan pada Dinas Peternakan Propinsi Kalimantan Timur belum seluruhnya sesuai dengan tujuan penelitian ini”.Kesimpulan dari hasil penelitian ini bahwa Pengelolaan persediaan pada lingkup Dinas Peternakan Provinsi Kalimantan Timur masih belum seluruhnya sesuai dengan tujuan penelitian ini.]]>
<![CDATA[ANALISIS DAMPAK PEMBANGUNAN SAMARINDA BARU (BSB) TERHADAP PROVINSI KALIMANTAN TIMUR ]]>
<![CDATA[Adisty Shabrina Nurqamarani, Faisal Reza]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 2, No 2 (2018) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v2i2.3704
<![CDATA[This is a descriptive research regarding economic impact analysis of APT Pranoto Airport or called “Bandara Samarinda Baru” in East Kalimantan region. The aim of the project was to provide the evidence on the economic benefits resulted from Samarinda Baru airport by applying economic impact analysis. This article primarily focused on expenditure impacts as well as brief information of non-pecuniary impacts of Samarinda Baru airport project during operational phase. At the research stage, the project focused on examining the previous literatures of economic impact studies at the same time as investigating reports on the Samarinda Baru airport. The project involved a strong element of analysis on academic literatures, reports from Dinas Perhubungan Kalimantan Timur and Unit Pengelola Bandar Udara (UPBU) Kalimantan Timur. The methodology applied input output approach based on multipliers and relies on secondary data collection as primary method. The findings showed that there are numerous economic and non economic benefits resulted from the development of Bandara Samarinda Baru, included increase employment of local workers, increase expenditure within the region which impacted to better money circulation within the region, and also increase learning opportunities and create positive image towards cities around the airport location which in turn to economic welfare throughout East Kalimantan province. This finding can be used to emphasize Samarinda Baru airport contribution to East Kalimantan region and support its development in gaining funding and acceptance from local community. ]]>
<![CDATA[ANALISIS KESESUAIAN ANTARA LAPORAN KEUANGAN PEMERINTAH DESA DENGAN PEDOMAN PENGELOLAAN KEUANGAN DESA PERMENDAGRI NOMOR 113 TAHUN 2014 (STUDI KASUS PADA LAPORAN KEUANGAN TA 2016 PEMERINTAH DESA REMPANGA) ]]>
<![CDATA[Wijoseno Lelono, Titin Ruliana, Umi Kulsum]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 2, No 2 (2018) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v2i2.3711
<![CDATA[This study aims to analyze the differences between the Rempanga Village Government Financial Statements of TA 2016 and Permendagri Number 113 of 2014, and to know and analyze the process of preparing the Rempanga Village Government Financial Statements for Fiscal Year 2016 through the accounting cycle.The hypothesis of this study is that there is a difference between the Rempanga Village Government Financial Report 2016 and Permendagri Number 113 of 2014, and the accounting cycle is not carried out in the process of compiling the Rempanga Village Government Financial Report for Fiscal Year 2016.The basis of this research theory uses Permendagri Number 113 of 2014 concerning Village Financial Management. In this study the author uses a comparative analysis tool that compares the Realization Accountability Report of the Village Budget Implementation for Fiscal Year 2016, Village Property Report as of December 31, Fiscal Year 2016, and Government and Regional Government Program Reports that enter the village in the form of Financial Statements in accordance with Financial Management Guidelines Village Permendagri Number 113 of 2014 and using the method of observation that is observing in documents which are outputs from the implementation of the accounting cycle in the form of journal memos, ledgers, unadjusted balance sheets, adjusting journal entries, and adjusted trial balance.The results of the study concluded that there were 11 Differences between the Rempanga Village Government Financial Statements of Fiscal Year 2016 with the Village Financial Management Guidelines Permendagri 113 of 2014 which were 4 differences found from observations of the Rempanga Village Government Financial Statements Fiscal Year 2016, and there were 7 differences found from interviews with the Village Secretary Rempanga as Financial Management Technical Implementation Coordinator. These differences have shown that the accounting cycle is not carried out in the process of compiling the Rempanga Government Financial Report Fiscal Year 2016, the hypothesis is accepted.]]>
<![CDATA[PENGEMBANGAN MODEL KEPUASAN KERJA UNTUK MENGHADAPI TURNOVER INTENTION KARYAWAN PADA PT KITADIN SITE EMBALUT (KALIMANTAN TIMUR) ]]>
<![CDATA[Murfat Effendi]]>
<![CDATA[ RJABM (Research Journal of Accounting and Business Management) Vol 2, No 2 (2018) ]]>
Publisher : <![CDATA[LPPM University 17 Agustus 1945 Samarinda ]]>
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DOI: 10.31293/rjabm.v2i2.3705
<![CDATA[This research purpose is to identify eand analyze development model of work satisfaction for facing turnover intention in PT. Kitadin Site Embalut (East Borneo). The Research formulation of problem are; 1. Do the performances of flow finance treasury system in region corporation Air MinumTirtakencanaSamarinda that used measurement liquidity ratio (treasury operation flow) in year 2015 up to 2017 experience an increase? 2. Is the performance of flow finance treasury in region corporation Air minum tirta kecana Samarinda that used measurement liquidity ratio (total debt) in year 2015 up to 2017 experience an increase? 3. Is the performance of flow finance treasury in region corporation Air Minum Tirta KencanaSamarinda that used measurement liquidity ratio (Spending Fund) in year 2015 up to 2017 experience an increase? 4. Does the performance of flow finance treasury in region corporation Air Minum Tirta Kencana Samarinda that used measurement flexibility ratio (Flow Treasury Clear and open) in year 2015 up to 2017 experience an increase?Basic Theory which author applied is Finance Accounting. Analystis insruments that author used are 1. Liquidity Ratio (Flow treasury operation). 2. Liquidity Ratio (Total debt). 3. Liquidity ratio (Spending Fund). 4. Flexibility Ratio (Clear and Open Treasury Flow. The hypothesis examined if the performance of finance treasury of region corporation air minum at samarinda experience an increase from year of 2015 up to 2017 so it comes to decision to accept the hypothesis and otherwise if the performances of finance treasury of region corporation air minum at samarinda experience a decrease from year 2015 up to 2017 the hypothesis will be decline.]]>
