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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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EVALUASI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL DAN MENENGAH (SAK EMKM) TAHUN 2018 PADA USAHA SINAR TERANG DI SAMARINDA Pandu Prahadi Pangestu, Elfreda Aplonia Lau, Sunarto
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 1 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

This study aims to evaluate whether the recognition of items in financial statements, measurement of financial statement elements, presentation of items in financial statements and disclosure of financial statements in Sinar Terang Business are in accordance with the provisions in Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM) 2018.The theory used in this study is financial accounting. The hypothesis stated is the recognition of accounts in financial statements, measurement of financial statements, presentation of items in financial statements, and disclosure of financial statements not in accordance with the 2018 Micro, Small and Medium Entity Accounting Standards (SAK EMKM).The analysis technique used in this study is a comparative descriptive method, which is a method that compares accounting treatment that includes recognition, measurement, presentation and disclosure based on SAK EMKM 2018 with recognition, measurement, presentation and disclosure in Sinar Business and Champion methods for calculating checklist value in determining conformity criteria.The results of the study indicate that the recognition and measurement of the items in the financial statements of Sinar Terang Business are not in accordance with SAK EMKM. Whereas the presentation and disclosure of financial statements for Sinar Terang Business do not match the SAK EMKM

PENGARUH STRUKTUR MODAL TERHADAP PROFITABILITAS DAN NILAI PERUSAHAAN PADA PERUSAHAAN BATUBARA YANG GO-PUBLIC DI INDONESIA LCA Robin Jonathan; Theresia Militina
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 1 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

This study aims to analyze and determine the effect of the projected capital structure in the leverage ratio on profitability and company value in coal companies that go public in Indonesia in 2013-2015 both directly and indirectly.With the improvement in the selling price of coal today, it is a breath of fresh air for coal mining companies to start their activities. The decision on the proportion between debt and equity is very important. Modigliani and Miller said that the use of debt would be more profitable than the capital itself. The main objective of financial management is to maximize the value of the company. From managed business activities, profits are obtained. The problem is whether the capital structure has a significant effect on profitability and firm value. The development of coal mining companies in Indonesia has good prospects because it is very much needed for the energy industry by generating electricity with coal. The mining and mining service companies listed on the Indonesia Stock Exchange in 2013-2015 were 42 companies and 23 of them were coal mining companies whose financial reports were examined at the same time period. This study uses path analysis with cross section data and secondary data types in the form of financial statements published on the Indonesia Stock Exchange. The results of the study show that directly, capital structure has no significant effect on profitability and has a negative and significant effect on firm value. Profitabitas has no significant effect on firm value. Indirectly, profitability has no significant effect in mediating the relationship of capital structure to firm value.

PENGARUH KEDISIPLINAN DAN MOTIVASI TERHADAP KINERJA PEGAWAI PADA DINAS KESEHATAN KABUPATEN KUTAI BARAT DI SENDAWAR Mukhtar Hidayat
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 determine the significant effect of discipline and motivation variables together on the performance of employees at the West Kutai District Health Office at Sendawar. And also to find out the discipline and motivation which is the dominant influence on employee performance at the West Kutai District Health Office at Sendawar. While the usefulness of writing is to provide information about discipline and motivation that can affect the performance of employees who can help leaders take policies to try to improve discipline and motivation so that there is an increase in employee performance and at the same time the performance of the Kutai Barat District Health Office at Sendawar itself.The correlation coefficient (R) is 0.9090 which means that the discipline and motivation variables together have a direct or positive relationship with the performance of employees at the West Kutai District Health Office at Sendawar. The value of R Squared (R2) is 0.8260 or 82.60%, which means that the performance of employees at the West Kutai District Health Office at Sendawar can be determined by the variables of discipline and motivation. In other words, the contribution of discipline and employee motivation to the performance of employees at the Kutai Barat District Health Office at Sendawar was 82.60%. While the remaining 17.40% is determined by other variables outside of this study.While the influence of each variable, namely the discipline variable (X1) has an effect on employee performance of 56.20%, while the motivation variable (X2) has an effect on employee performance by 65.00%. So that it can be said that motivation is a variable that has a greater influence on the performance of employees at the West Kutai District Health Office at Sendawar. The first good hypothesis test can be accepted because F count is 135,145 and F table 3,170 which means F count> F table. Likewise, the second hypothesis can be accepted because it is proven that the influence motivation is greater on the performance of employees at the West Kutai District Health Office at Sendawar

PENGARUH BAURAN PEMASARAN TERHADAP MINAT MASYARAKAT DALAM MEMILIH RUMAH KOS DI SAMARINDA Sriwahyuni Paembong; Adisty Shabrina Nurqamarani; Eddy Soegiarto
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 1 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

This study aims to determine the effect of product, price, promotion, location, people, physical evidence and process on people’s Interest in Choosing Boarding Houses in Samarinda. Data were obtained from the results of the distribution of questionnaires. The population of this study is people in the city of Samarinda who are looking for boarding houses with a sample of 30 people. The analytical tool used is multiple linear regression in which the classical assumption has been done first. Based on the results of the study and discussion, there is a positive and significant influence between the product on people's interest in choosing a boarding house in samarinda. There is a positive but insignificant influence between the influence of price, promotion, location, people, physical evidence and process of the public interest in choosing a boarding house in Samarinda. From the results of this study, it is expected that boarding house owners can adjust the price of boarding houses with better facilities, do not provide prices that are not comparable to the facilities obtained by boarders who rent and can repair damaged boarding house facilities, so that the community or students have an interest in renting the boarding hous. For the next researcher, it is recommended to add more samples and other variables

PENGEMBANGAN EKOWISATA KAWASAN KONVERSI HUTAN MANGROVE KALIMANTAN TIMUR Arwin Sanjaya, Sarwo Eddi Wibowo
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 1 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Ecotourism is a journey that has the purpose to conserve the environment and preserve the life and also the economic of the surrounding population around of the ecotourism. It is having the responsibility for the natural area also. Ecotourism can be seen as a concept of developing sustainable tourism, ecotourism purpose is to support environmental conservation efforts and can increase community participation in its management. Mangrove ecotourism is one of the popular ecotourism but has several problems. The problems are in its conservation activities itself. This study uses a qualitative descriptive approach and an interactive data analysis model. The results showed that the development of Ecotourism in the Mangrove Forest Conservation Area was carried out by local communities supported by the government, NGO, and the private sector through various programs that was helped by the local communities to continue and to become more productive in preserving and maintaining the natural environment of the mangrove area to be better aims in the future. The policy and role of the institutions in the Developing of Ecotourism (Ekowisata) in Mangrove Forest Conservation Areas it could be hoped to improve and increase the living standard of local communities if it is managed properly and correctly. The role of institutions are to give many contributions and also for providing

KEPUTUSAN PEMBELIAN ASURANSI JIWA PADA KONSUMEN RURAL: PENGARUH BAURAN PEMASARAN JASA Silvana Kardinar Wijayati
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 1 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Indonesia is one of the most promising markets for the growth of life insurance business in Southeast Asia. Low penetration rate and huge population that is scattered in many islands emerge as opportunity and challenge for any company that is willing to operate its insurance business in this country. This study aims to examine the effects of services marketing mix namely product, price, place, promotion, people, process and physical evidence on life insurance purchase decision of rural customers in Kutai Kartanegara Regency, East Kalimantan Province. Data collected through self-administered survey to 76 life insurance policyholders in 3 sub-districts in Kutai Kartanegara Regency such as Tenggarong, Kota Bangun and Sebulu that represented cluster-rural area of East Kalimantan. Multiple linear regression model was used to analyze the data and the results revealed that product, price, people, and physical evidence positively and significantly affect life insurance purchase decision, while place shown negative and significant effect. On the other hand, we found that promotion and process do not significantly affect purchase decision on life insurance.

ANALISIS PERUBAHAN LABA KOTOR PADA UD SOFY DI SAMARINDA Agustina Sipi; Elfreda Aplonia Lau; rina masithoh haryadi
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 1 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

This study aims to analyze diverse of gross profit in UD Sofy Samarinda from the results of cement tonasa sales in 2016 compared to 2015. In addition, this study aims to investigate the factors that cause change in gross profit from the sales aspect as well as from the aspect of cost of goods soldThe theory used in this study is management accounting theory, especially about gross profit, sales, cost of goods sold, with the first hypothesis that the increase in sales and increase in cost of goods sold causes an increase in gross profit. The second hypothesis of this study is the factors that cause the change in gross profit due to changes in quantity and selling prices, changes in volume (quantity) and the cost of the product unity.The data collection technique used is library research. The analytical method used is an analysis gross profit change focused on sales price variance analysis, sales volume variance analysis, cost price variance analysis and cost volume variance analysis.The results of the study pointed that the increase in sales and the increase in cost of goods sold in 2016 caused an increase in the gross profit of cement sales in UD Sofy Samarinda in that year compared to 2016. The results also showed that changes in gross profit (increase in gross profit) were caused by sales price variance, sales volume variance, cost price variance, volume price variance.

ANALISIS AKUNTANSI UNTUK PERSEDIAAN OBAT GENERIK BERDASARKAN PADA PSAP NO. 05 DI RSUD ABDOEL WAHAB SJAHRANIE SAMARINDA Ros Nirwana; Elfreda Aplonia Lau; Umi Kulsum
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 1 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

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 GAYA HIDUP, KONSEP DIRI, KELAS SOSIAL DAN HARGA TERHADAP KEPUTUSAN KONSUMEN BERKUNJUNG KE KEDAI KOPI (Studi Kasus Pada Kedai Kopi XYZ di Samarinda) Silvana Kardinar Wijayati; Widya Hana Fahleti; Johan Arianto
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 2 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Coffee has been becoming a popular commodity in Indonesia. The shift of people’s lifestyles and preferences have been creating new trend in business. Coffee shops are now almost everywhere in urban areas. Marketers need to study variables affecting customer purchase/visit decision to coffee shop so they can come up with maketing programs suit to target market. The purpose of this study is to determine the effect of lifestyle, self concept, social class and price simultanously and partially on customer visit decision to coffee shop. Data collected with self-administered questionnaire distributed to 73 customers of a coffee shop in Samarinda City. Sample was collected using accidental sampling technique. Multiple linear regression in SPSS Version 22 used to analyze the data and it is revealed that social class and self concept positively and significantly affect customer purchase/visit decision. On the other hand, price found negatively and significantly affect customer purchase/visit decision to coffee shop XYZ. Whie lifestyle negatively but insignificanty affects purchase/visit decision. The results of this study suggest marketeres to use different marketing programs to different target markets.

THE EFFECT OF CURRENT RATIO (CR), DEBT TO EQUITY RATIO (DER), TOTAL ASSET TURNOVER (TAT) AND FIRMS SIZE (FS) TO RETURN ON EQUITY (ROE) IN MINING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE IN 2013 -2018. Mahmudin Mahmudin; Elfreda Aplonia Lau; Beatrix Tandirerung
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 2 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

This research was conducted to know and analysis the effect of Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT) and Firm Size (FS) on Return on Equity (ROE) in mining companies listed on the Indonesia Stock Exchange in 2013 -2018. The study was conducted using multiple linear regression methods.The results of research say that simultaneously Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT) and Firm Size (FS) have a significant effect on Return on Equity (ROE. The test results show that Partially Debt to Equity Ratio (DER) and Firm Size (FS) have a positive and significant effect on Return on Equity (ROE). While Total Asset Turnover (TAT) has a positive and significant effect on Return on Equity (ROE). On the other hypothesis testing, Current Ratio (CR) has no significant effect on Return on Equity (ROE).

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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

Abstract

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Abstract

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