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RJABM (Research Journal of Accounting and Business Management)

RJABM
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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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PENGARUH CITRA MEREK DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA BRAND JEANNE ARTHES PARFUM PT.MATAHARI DEPARTEMENT STORE MALL LEMBUSWANA SAMARINDA Fitriani, Robin Jonathan, Adisthy Shabrina Nurqamarani
RJABM (Research Journal of Accounting and Business Management) Vol 2, No 2 (2018)
Publisher : LPPM University 17 Agustus 1945 Samarinda

This research aims to identify: 1) brand image of purchase decision on Jeanne arthes perfume brand, 2) price to purchase result on Jeanne arthes perfume brand, 3) brand image and price to purchase decision of Jeanne arthes perfume brand. The research population is all customers of perfume brand of Jeanne Arthes PT. Matahari Department Mall Lembuswana Samarinda. Samples are 96 respondents with Unknown population and sample selection using Incidental Sampling technique. Variables in this research are 3 that are brand image, price and purchase decision. Data analysis technique used is multiple linear regressions with classical assumption test and hypothesis testing. The finding of the researsh shows that brand image and price affect positive and significant to purchase decision on the brand Jeanne Arthes Perfume PT. Matahari Department Store Mall Lembuswana Samarinda. , variable of brand image and price simultaneously have positive and significant effect to purchase decision on Jeanne Arthes perfume brand of PT. Matahari Department Store Mall Lembuswana Samarinda. Forfuther research is expected that the next researcher can use other product brands and/or other independent variables so that more findings are identified.

IMPLEMENTASI SAK EMKM (ENTITAS MIKRO, KECIL DAN MENENGAH) PADA UMKM BORNEO FOOD TRUCK SAMARINDA COMMUNITY Ivana Nina Esterlin ,Andi Indrawaty ,Danna Solihin
RJABM (Research Journal of Accounting and Business Management) Vol 2, No 2 (2018)
Publisher : LPPM University 17 Agustus 1945 Samarinda

At present the development of business world is increasingly rapid in Indonesia. However, the problem with EMKM is that there are not many EMKMs that are able to hold records, bookkeeping, and even financial reporting.Borneo Food Truck Samarinda Community have not been able to carry out and implement recording, bookkeeping, and financial reporting in their entities. The research objectives to be find out whether Borneo Food Truck Samarinda Community can implement this SAK EMKM in 2018 and to find out the obstacles faced in implementing the SAK EMKM in Borneo Food Truck Samarinda. The research method used is qualitative research. Data collection techniques using interview techniques, documentation and observation. The result showed that of the thirty three UMKM Borneo Food Truck Samarinda Community respondents there were ten UMKM that made journals, inventory data, sales data and prepared financial reports and twenty three UMKM that did not make accounting records.

ANALISIS KINERJA KEUANGAN PADA PT BAYAN RESOURCE Tbk Per 2015-2017 Muhammad Maulana
RJABM (Research Journal of Accounting and Business Management) Vol 2, No 2 (2018)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Company performance is an illustration of the financial condition of a company by conducting a financial analysis, so that it can be known about the good and bad financial condition of a company that reflects work performance in a certain period. To find out how good a company's financial performance is, it is necessary to conduct an assessment and performance measurement. One assessment and measurement of performance can be reflected through an analysis of financial ratios.This research was conducted to find out how well the financial performance performed by PT Bayan resources a coal mining company in the 2015-2017 period by analyzing the ratio of: (1) profitability ratios (2) solvency ratios, (3) liquidity ratios , (4) activity ratio. The hypothesis of this research is based on the phenomenon, which is based on the market value of coal which has decreased over the period of 2015-2017.Based on the results of the study, the hypothesis for calculating profitability ratios, activity ratios and solvency ratios is proven to be acceptable, while the hypothesis for liquidity ratios is not proven, namely rejected, meaning that fluctuations in coal price increases can result in the use of corporate liquidity to pay company bills so that the level of liquidity of the company can be reduced

PERANAN MANAJEMEN RANTAI PASOK DALAM MENINGKATKAN STRATEGI KOMPETITIF UMKM DI SAMARINDA Rina masitoh, Catur Kumala Dewi
RJABM (Research Journal of Accounting and Business Management) Vol 2, No 2 (2018)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Small and medium trade will be displaced from the AFTA and Free Trade competition if it does not implement an effective and efficient supply chain. This is a major problem for Small and Medium Enterprises (SMEs) which indicate they have limitations in business capital, not or have not implemented technology and there is no formula for the objectives to be achieved by Micro, Small and Medium Enterprises (UMKM) and lack of resources human power in the form of expertise and skills of Micro, Small and Medium Enterprises (UMKM).The purpose of this study is to find out the model of supply chain from UMKM in Samarinda. An effective model of supply chain will provide an increase in UMKM competitiveness strategies. The effective supply chain strategy will give UMKM excellence in terms of price, quality, standard products and delivery time and customer service.The analysis technique used in this study is descriptive qualitative, namely by the stage of collecting and recording data, reducing data, presenting data, processing and drawing conclusions. This is done to describe the state of the object being examined based on the facts in the field, so that accurate and systematic data can be obtained. Data is obtained by observation, distribution of questionnaires. The population of this study is all UMKM in 25 sub-districts in Samarinda. Sampling using purposive sampling method where 9 sub-districts were taken by UMKM in Samarinda

KEPUASAN MAHASISWA TERHADAP MUTU PELAYANAN STAF ADMINISTRASI KEUANGAN DI AKADEMI KEPERAWATAN DIRGAHAYU SAMARINDA Yovita Erin Sastrini
RJABM (Research Journal of Accounting and Business Management) Vol 2, No 2 (2018)
Publisher : LPPM University 17 Agustus 1945 Samarinda

ABSTRACTThe purpose of the study was to reveal student satisfaction with total service, service dimensions, and items of service for administrative staff in the financial section of Akper Dirgahayu. This research is a quantitative descriptive study that describes student satisfaction with financial administration services. The study was conducted from November and December 2016 at the Campus of Nursing Academy in Samarinda.The research subjects were second-level students, amounting to 185 people, and the object of the study was student satisfaction with the quality of financial part administration services at Akper Dirgahayu. Data collection uses a Likert 4 choice satisfaction questionnaire developed from 5 dimensions of service quality, namely tangibles, responsiveness, reliability, empathy, and assurance. Analysis of data describing student satisfaction with service is carried out using the Student Satisfaction Index (IKM) and percentage distribution table.The results showed that (1) student satisfaction with the service of the administrative staff of the financial section of Akper Dirgahayu belonged to the category of satisfaction, the student satisfaction index value (IKM) for the total service was 68.90 (classified as satisfied) and about 70 percent of students had satisfaction scores classified as categories satisfied and very satisfied; (2) Satisfaction with all dimensions of service and for all service items also has the value of SMIs classified as satisfied; and (3) there are a number of items including potential perceived dissatisfaction by students. These items are friendliness, ease of meeting officers, alertness asking for needs, speed of service, convenience / suitability of service procedures, officer justice, willingness of officers to help difficulties, accuracy of officer appointments, every service request is always fulfilled, and the ability of officers to provide solutions. Each of these items was perceived as dissatisfied and very dissatisfied with more than 30 percent of students.

PENGARUH LAYANAN PELENGKAP TERHADAP KEPUASAN PELANGGAN PADA TOKO MEUBEL SYAKIRA DI TENGGARONG Bahaa’uddin, Elfreda Aplonia Lau, Umi Kulsum
RJABM (Research Journal of Accounting and Business Management) Vol 2, No 2 (2018)
Publisher : LPPM University 17 Agustus 1945 Samarinda

This study aims to analyze the influence of complementary services from the dimensions of information, consultation, order taking, hospitality, care taking, exceptions, billing and payment for customer satisfaction at the Syakira Furniture Store. . Respondents used in this study were 97 customers. The results showed that partially, the information, hospitality, exceptions (exceptions) variables had a significant effect on customer satisfaction at the Syakira Furniture Shop. While consulting variables, order taking variables, care taking variables, billing variables have no significant effect on customer satisfaction. Simultaneously, information variables, consultation, order taking, hospitality, care taking, exceptions, billing and payments have a significant effect on customer satisfaction.

PENGARUH STRES KERJA DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA PT. TIRTA MAHAKAM RESOURCES TBK SAMARINDA Novi Susanti, Mardiana
RJABM (Research Journal of Accounting and Business Management) Vol 2, No 2 (2018)
Publisher : LPPM University 17 Agustus 1945 Samarinda

The study aims to determine the effect of work stress and work motivation on employee performance. Specifically this study aims to find out how the influence of job stress on employee performance and know how well the influence of work motivation on employee performance, and to know the influence of work stress and work motivation on employee performance at PT. Tirta Mahakam Resources Tbk Samarinda. The method used is quantitative analysis that is by multiple linear regression analysis. The population in this study is the number of permanent employees in the production of PT. Tirta Mahakam Resources Tbk Samarinda in 2017 as many as 792 population. The sample in this research using simple random sampling by using slovin formula technique, so sample taken as many as 266 samples of employees remain part production PT. Tirta Mahakam Resources Tbk Samarinda.The results showed that the value of F arithmetic = 143,844, using the significance limit of 0.05, then obtained the significance value is smaller than 0.05 is 0.000, it means that simultaneously the variable work stress and work motivation significantly influence employee performance. The coefficient of determination (R2) is 0,522 or 52,2%, hence coefficient simultaneously in explaining variation or change of dependent variable (Y) found the influence of free variable 52,2%, while the rest is 47,8%. The result of hypothesis testing (H1) through the calculation results obtained t count value of 15,444 with the significance level of 0.000 results is smaller than 0.05, which means that the hypothesis in this study Ho rejected and Ha accepted. This test statistically proves that work stress has positive and dominant effect to employee performance. The result of hypothesis testing (H2) through the calculation results obtained t count value of 3.215 with the significance of the result of 0.001 is smaller than 0.05, which means that the hypothesis in this study Ho rejected and Ha accepted. This test statistically proves that the motivation has a positive effect on the performance of employees of PT. Tirta Mahakam Resources Tbk Samarinda.

ANALISIS PERHITUNGAN PAJAK PENGHASILAN KARYAWAN PADA PT.KDC SAMARINDA Mardiana ,; Fibby Rismawati
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 1 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

The purpose of this study is to determine the calculation of income tax (PPh) Article 21 for employees of PT.KDC Samarinda is in accordance with Law Number 36 of 2008 and Minister of Finance Regulation Number 101 / PMK.010 / 2016. Tax is a compulsory contribution to the State owed by an individual or entity that is a force based on the Law, by not getting compensation directly and used for the State's needs for the greatest prosperity of the people. Income is any additional economic capability that is received or obtained by taxpayers, both from Indonesia and from outside Indonesia, which can be used for consumption or to increase the wealth of the taxpayer concerned, by name and in any form.Article 21 Income Tax is a tax on income in the form of salary, wages, honorarium, allowances, and other payments in whatever name and form in connection with employment or position, services, and activities carried out by individuals of domestic tax subjects, as referred to in Article 21 Income Tax Law.The analytical tool used in this study is the amount of individual taxpayer tariffs Article 17 of Law Number 36 of 2008. Changes in the amount of Non-Taxable Income (PTKP) according to Minister of Finance Regulation 101 / PMK.010 / 2016 and office fees according to UU- Law Number 36 of 2008 article 21 paragraph 3The results of this study of Income Tax Calculation (PPh) of employees with permanent employee status at PT. KDC Samarinda are in accordance with Law Number 36 of 2008 and Regulation of the Minister of Finance Number 101 / PMK.010 / 2016

ANALISIS PERANAN ACTIVITY BASED COSTING SYSTEM PADA PT. TIRTA MAHAKAM RESOURCES TBK. DI SAMARINDA Umar Hi Salim
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 1 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

The purpose of this paper is to find out the magnitude of the results of the imposition of Factory Overhead Costs on each product by implementing the Activity Based Costing System. The calculation results show that the difference in the burden of factory overhead using the traditional management accounting system with Activity Based Costing System shows that there are differences in each product, Plywood, Sawmill and Fancywood absorb factory overhead costs with traditional management accounting systems lower than Activity Based methods. Costing System (ABC) with costs of Rp. 5,056,946,700, -, Rp. 955,958,600 and Rp. 1,311,464,900 respectively, while Blockboard and Coating products absorb factory overhead costs using the Activity Based Costing System (ABC) method more. lower than the traditional management accounting system method with costs of Rp. 4,994,382,200 and Rp. 2,315,936,800The results of the per M3 cost calculation using the traditional management accounting system with Activity Based Costing System for each type of product produced by PT. Tirta Mahakam Resources Tbk. For Plywood, Sawmill and Fancywood products the difference in cost of goods with traditional accounting systems is lower than the activitybased costing system, while Blockboard products and coatings have a difference in the cost of products with an Activity Based Costing System lower than traditional accounting systems. The results of the calculation of product cost of the five products with the imposition of factory overhead costs using Activity Based Costing System illustrate the pattern of consumption of factory overhead costs which better reflects the amount of costs absorbed by each product. This is due to the fact that the Activity Based Costing System has a more cost center, so that the use of resources can be followed carefully to the cost center that consumes it. Thus, it can be seen that the Activity Based Costing System results in the loading of factory overhead costs which better reflect the amount of costs absorbed by each product than the traditional management accounting system.

KINERJA KEUANGAN MATAHARI DEPARTMENT STORE Tbk Danna Solihin
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 1 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

The increasing advanced technology developments have changed the pattern of people’s lives, including in terms of fulfilling their daily needs. The use of internet media and various online application services has provided a lot of convenience to carry out transactions in the sale and purchase of goods and services. PT Matahari Department Store, which is one of the largest retail companies in Indonesia, has experienced the impact of this change in recent years.This study aims to analyze the financial performance of PT Matahari Department Store. The data used is secondary data obtained through the financial statements of PT Matahari Department Store which are published on the Indonesia Stock Exchange for the period of 2016-2018.Based on the analysis of the decline in financial performance for the period 2016 – 2018 which is viewed from the liquidity ratio through the current ratio, solvency ratio through total debt to total asset ratio and profitability ratio through return on assets.

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Home Page

OAI Link

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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

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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

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