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INDONESIA
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 207 Documents
PENGARUH KECERDASAN INTELEKTUAL TERHADAP KINERJA GURU DALAM MENGAJAR DI SMAN 5 KEDIRI Enny Sustiyatik
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 2 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (640.989 KB) | DOI: 10.31293/rjabm.v3i2.4435

Abstract

Logically the theacher has manner to improve his performance in teaching students at school.This will affect if the use of intellectual intelligence is used in teaching. The purpose of this study was to determine the effect of intellectual intelligence on teacher performance at SMAN 5 Kediri.The use of analysis in this study is a logistic regression test by taking the results of the final phase likehood ratio test andthen  Wald test and the result of the significant value to get a reference with the logit category do not agree, less agree and agree from the dominant value category strongly agree. The results obtained are significant variables, the variables are  X1, X3, X4, X7, X8, X9, X10, X11, X12, X14 due to use of a 95% confidence level. Then, the variable was tested Wald get the results of the category disagree because the current conditions that are easy to change but are still suitable for research use with the results of the suitability test that has meaning if the Sig. > alpha (p-value > 0.0050) it is that the model used is in accordance with variable data and can be used.
PENGARUH E - SERVICE QUALITY TERHADAP KEPUASAN PELANGGAN PENGGUNA APLIKASI EMOS (ENSEVAL MOBILE ORDER SYSTEM) PADA PT. ENSEVAL PUTERA MEGATRADING, TBK CABANG SAMARINDA Titik Yuliana; Eddy Soegiarto; Adisty Shabrina Nurqamarani
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 2 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (626.22 KB) | DOI: 10.31293/rjabm.v3i2.4430

Abstract

This study aims to determine the effect of E-Service Quality which includes Efficiency, Reliability, Fullfilment, Privacy, Responsiveness and Contact on Customer Satisfaction on users of the EMOS Application (Enseval Mobile Order System). The basic theory used in this research is Marketing Management, E-Service Quality and Customer Satisfaction. The population in this study was 266 pharmacies and samples taken were 73 pharmacies with simple random sampling technique. Data collection was done by distributing online questionnaires using a Likert scale to measure each indicator of the independent and dependent variable. The analytical tool used is multiple linear regression.The results of the research on the f test show that the E-Service Quality variables which include Efficiency, Reliability, Fullfilment, Privacy, Responsiveness and Contact have a significant effect simultaneously (simultaneously) on Customer Satisfaction. The t test shows that the independent variables; reliability and contact affect customer satisfaction while the variables Efficiency, Fullfilment, Privacy and Responsiveness do not affect the customer satisfaction of users of the EMOS application (Enseval Mobile Order System).
PENILAIAN TINGKAT KESEHATAN BANK DENGAN RASIO PROFITABILITAS PADA PT. BANK AGRIS TBK TAHUN 2013-2017 Camelia Verahastuty; Ivana Nina Esterlin Barus
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 2 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (599.703 KB) | DOI: 10.31293/rjabm.v3i2.4434

Abstract

The purpose of this study was to determine the assessment of the Bank's soundness with Profitability Ratio at PT. Bank Agris in 2013-2017 in terms of ROA. The analytical tool used is Return on Assets (ROA) .The data needed is 5 years from 2013 to 2017 obtained from the Indonesia Stock Exchange. The results of this study: ROA in 2013 had a fairly healthy predicate then in 2014, 2015 and 2016 it fell to be unhealthy and 2017 decreased again to become unhealthy.The results of the hypothesis of this study Bank health rating with the RGEC method at PT. Bank Agris Tbk in 2013-2017 based on: 2013 ROA has a fairly healthy predicate then in 2014,2015 and 2016 it declined to be less healthy and 2017 declined again to become unhealthy, the hypothesis was rejected
ANALISIS KINERJA KEUANGAN PERUSAHAAN MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PADA MASA KABINET INDONESIA BERSATU JILID I DAN II Galih Wisnu Wardhana; Anton Respati Pamungkas; Imam Nazarudin Latief
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 2 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (775.932 KB) | DOI: 10.31293/rjabm.v3i2.4429

Abstract

Financial performance is the determination of certain measures that can measure the success of a company in generating profits. Efficient company performance, one of wich can be seen from the increase in profits earned by the company, so that in the end will bring a positive impact on government revenue from the taxation sector. The purpose of this study was to obtain empirical evidence about the efficiency of food and beverage companies on the IDX during the United Indonesia Cabinet I and II. The population of this research is the manufacturing companies since 2005 -201 which amounted to 19 companies, after the purpose of purposive sampling method with the aim of getting samples in accordance with the research objectives, there are 17 companies that fit the criteria set for the sample. The results of this study prove that there are significant differences for the variables CR, DER, NPM, ROA and EPS, food and beverage companies in the period of KIB I and KIB II, this means that company managers and investors generally responded in the governance period of KIB I and KIB II
PENERAPAN PROFILE MATCHING DALAM MENGANALISA LAPORAN KEUANGAN PERUSAHAAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA Annafi Franz; Emil Riza Putra
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 2 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (924.267 KB) | DOI: 10.31293/rjabm.v3i2.4433

Abstract

Financial statements are an important instrument that is the duty of every company to publish them every year. The issuance of financial statements is useful for knowing the company's financial position. Especially companies that have gone public financial reports must be published publicly as a form of financial transparency to stakeholders. The issuance of these financial statements is useful for investors as consideration for investing in shares or withdrawing their shares in certain companies. Analyzing financial statements in general is done by ratio analysis, which is by looking at the company's financial ratios. But by adding the analysis method will enrich the results of the analysis of the company's financial statements. The addition of the analytical method is done by the profile matching method, which is to measure the ability of the company's financial ratios and rank them according to the company that has the best results.
IMPLEMENTASI KEBIJAKAN PENGELOLAAN HUTAN PRODUKSI LESTARI DI KALIMANTAN TIMUR Sarwo Eddi Wibowo; Muhammad Zaini
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 2 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (627.127 KB) | DOI: 10.31293/rjabm.v3i2.4428

Abstract

The Natural Production Forest Management (NPFM) policy in East Kalimantan has led to massive deforestation and degradation of East Kalimantan’s natural forests. Until 2012, almost 70% of East Kalimantan,s natural forest production has been damaged, more than that 80% of East Kalimantan,s forestry business has gone bankrupt. While the ecological and social losses are not countless. This is inseparable form the weaknesses in the NPFM policy operating system. In the perspective of administrative science, the effectiveness of NPFM policy implementation is related to the six administrative principles (Max Weber) in NPFM policy. The six neglected administrative principles are : 1) The principle of specialization of organizational functions, resulting in overlapping organizational functions Bureaucracy,  Corporations and Operations in NPFM operation; 2) the formal hierarchical structure principle, as result there is no NPFM tiered supervision system; 3) Priciple of formal rules and standard operating prosedures (SOP), as a result, the NPFM deviation since the process of licensing, implementation and distribution of results; 4) Impersonal relationships, as a result bureaucratic decisions tend not to be objective; 5) The principle of special competence (professional), consequently the NPFM operation results are not optimal; 6) The principle of employing is in accordance with competence, consequently the NPFM performance is poor. 
ANALISIS REAKSI PASAR BURSA EFEK INDONESIA SEBELUM DAN SESUDAH PENGUMUMAN RIGHT ISSUE TERHADAP ABNORMAL RETURN DAN LIKUIDITAS SAHAM (Studi Kasus Pada Perusahaan-Perusahan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018 Sektor Infrastruktur) Yehofa Wajin
RJABM (Research Journal of Accounting and Business Management) Vol 3, No 2 (2019)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (568.523 KB) | DOI: 10.31293/rjabm.v3i2.4432

Abstract

Go public companies in order to increase funds, companies can conduct corporate actions, namely rights issues. Right issue is a new share offering from the company for old investors with a system offering it to an old investor first. The information about the rights issue was published as an announcement that could be used to see market reactions. This market reaction is measured by abnormal returns to see stock returns and trading volume activity to see stock liquidity.This research intend to see abnormal stock returns and stock liquidity before and after the announcement of the rights issue with a sample of infrastructure sector companies in the Indonesia Stock Exchange for the period 2015-2018 with purposive sampling technique of sample selection, according to predetermined criteria then obtained 6 companies.This research is a descriptive study using quantitative methods. The test used in this study is the normality test then using a paired sample t-test. The results of this study show no significant difference from abnormal returns and stock liquidity before and after the announcement of the rights issue.
JKSE AND TRADING ACTIVITIES BEFORE AFTER COVID-19 OUTBREAK Catur Kumala Dewi
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 1 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (268.148 KB) | DOI: 10.31293/rjabm.v4i1.4671

Abstract

The Covid-19 outbreak gave a negative implication not only on the Indonesian stock exchange but throughout the world until WHO declared Covid-19 a pandemic. Stock market movements are formed by stock market participants, including issuers, brokers and investors. IHSG continues to fluctuate sharply and tends to decrease in the beginning of January 2020 to April 2020. Different things happen for trading volumes that have increased.  Trading volume is a combination of sell and buy during the trading session. Before and after Covid-19, IHSG gives an illustration that trading volume is increasingly fluctuating sharply with an upward trend above trading volume before Covid-19. Pandemic provides an overview of IHSG volatility and trading volumes that experience sharp fluctuations with a downward trend. Therefore, reserves are better if diversification is carried out in real assets other than financial assets.
ANALISIS RESIKO EKONOMI PENGGUNAAN KAWASAN PADA RENCANA TATA RUANG WILAYAH (STUDI KASUS RISIKO EKONOMI PENGGUNAAN LAHAN DI PROVINSI KALIMANTAN TIMUR) Abdul Rahmi; Zulkarnain Zulkarnain
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 1 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (277.801 KB) | DOI: 10.31293/rjabm.v4i1.4682

Abstract

 This study aims to examine the economic risks of the negative impacts of some land usage and to determine magnitude of the economic risk caused by land use. This research was conducted for 4 (four) months in the GIS laboratory of the Faculty of Agriculture of Mulawarman University and several government agencies in the Province of East Kalimantan. This study used descriptive analysis method with an economic assessment of expenditures made to improve conditions for the use of the area on basis rules of regional ecosystem. The results showed that: (1) the economic risk of land use impacts is that state revenues from exploitation of natural resources are insufficient to make repairs to the damage that occurred and (2) the amount of economic risk caused by the use of mining land and forestry in the amount of Rp. 20.040.837.903.712.400,00 and Rp. 1.358.921.159.228.910,00
ANALISIS PROFITABILITAS PT UNILEVER INDONESIA Tbk Danna Solihin
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 1 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (293.227 KB) | DOI: 10.31293/rjabm.v4i1.4673

Abstract

The development of food and beverage industry is expected to remain one of the leading sectors in supporting growth of manufacturing industry and national economy. The purpose of this study to analyze financial performance in terms of profitability ratios. Object of this research is PT Unilever Indonesia Tbk. The data used in the form of PT Unilever Indonesia Tbk’s financial statements for the periode 2017-2020 Quarter 1.  This result shows that there was a decline in financial performance at PT Unilever Indonesia Tbk in the 2017-2019 period but shows increase trend in the 2019-2020 when viewed from the aspect of profitability ratios. The decline in performance was caused by decrease in sales value and profit value both of gross profit and net profit after tax, but in the 2019-2020 period there was an increase in financial performance in several ratios  including the ratio of gross profit margin, net profit margin, return on assets, while return on equity ratio fluctuated in the 2017-2020 period. Viewed from the gross profit margin ratio, for the net profit margin ratio of 5,55% and return on asset ratio decreased by 1% for the 2017-2018 and 2018-2019 periods, but for the return on equity ratio decreased by 3% in the 2017-2018 period and 7% in 2019-2020 period. The decrease in sales value and net profit was caused by the decline in consumption growth of middle and lower class people.

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