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RJABM (Research Journal of Accounting and Business Management)
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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Analisis Study Kelayakan dan Pola Bisnis Pengelolaan Obyek Wisata Di Bendungan Teritip Zilfana Mursalim
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 (36.273 KB) | DOI: 10.31293/rjabm.v4i1.4686

Abstract

ABSTRACTThe purpose of this study is to analyze economic growth in the dam area and its buffer zone and formulate a business pattern for managing public economic zones. The analytical method used in this study is a comparative descriptive method with data collection methods through field surveys that produce primary and secondary data. Whereas the analysis tool is by looking at the contribution to Regional Original Revenue (PAD), using investment criteria with the Net Present Value (NPV) Method, the Internal Rate of Return (IRR) Method, the Net Benefit Cost Ratio (Net BC) Method and Sensitivity and Business Patterns with using Business Model Canvas (BCM). The results of a feasibility study of investment in developing public zones in the Teritip Dam can drive and trigger the growth of other economic sectors with a very broad range, where a number of workers will be absorbed in tourism activities and contribute significantly to PAD through retribution. Real economic activities including creative industries around the Teritip Dam public zone can also develop which will improve the welfare of the community.Keywords: Public economy, feasibility study, canvas business model,
PENERAPAN PERHITUNGAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI PT. GLOBAL BAHTERA LOGISTIK DI SAMARINDA Fitri Cahyanti; Mardiana Mardiana; Camelia Verahastuti
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 (238.626 KB) | DOI: 10.31293/rjabm.v4i1.4672

Abstract

Value Added Tax is one type of tax that became the mainstay of the government in order to realize the independence of the nation in development.This research purpose to know The Application, Calculation and Reporting of Value Added Tax at PT. Global Bahtera Logistik in Samarinda implement already apply obligation of Value Added Tax obey Value Added Tax Law number 42 year 2009.Analysis tools used in this research is Value Added Tax Law number 42 year 2009 about Value Added, goods and services and sales tax on luxury goods. Data obtained by using the technique of documentacion and observation.The results obtained from the details of the bill invoice and faktur Value Added Tax at PT. Global Bahtera Logistik in Samarinda it was found, have not done the rectification of the notice Value Added Tax period from march to desember 2018.The conclusion of this research that The Application, Calculation and Reporting of Value Added Tax at PT. Global Bahtera Logistik in Samarinda not in accordance with the Value Added Tax Law Number 42 Year 2009.
PENGARUH PROMOSI DAN KEPERCAYAAN TERHADAP MOTIVASI MUZAKKI PADA BAZNAS PROVINSI KALIMANTAN TIMUR Purwanti Purwanti
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 (311.389 KB) | DOI: 10.31293/rjabm.v4i1.4688

Abstract

The purpose of the research was : 1) to the determine the effect of promotion on muzakki motivation, and 2) to find out the effect of trust in muzakki motivation on BAZNAS in East Kalimantan.            The research used a quantitative approach. The sample in the research was taken using purposive sampling technique. To collect data, researcher use research instrumens, questionnaires. The population in the research was muzakki which distributed zakat to BAZNAS of East Kalimantan province while the sample was muzakki which distributed zakat to the BAZNAS of East Kalimantan province through UPZ, Each UPZ was taken 3 muzakki to fill the quetionnary.            Based on the results of the data validity test, the statement on the research questionnaire was declared valid therefore it could be used fot the next test, that was reliability testing. The results of the multicollinearity test showed no multicollinearity. Heterocedasticity test results showed no problems with heterocedasticity. The autocorrelation test results showed no autocorrelation. The test results for the significance of the   test were 0,292 or 29,2%. The results of multiple linier regression analysis formed the equation Y = 28,461-0,36X1 + 0,246X2. From the equation obtained a constant 28,461. Thus the promotion variable ad a significant negative effect while the trust variable had appositive and significant effect. The results of the F test state that promotion and trust variables simultaneously (together) influenced motivation of muzakki whilw partially the trust had a positive and significant effect on the motivation of muzakki in the BAZNAS of East Kalimantan Province.Keywords : promotion, trust and motivation
ANALISIS SOSIOLOGI EKONOMI DALAM PENGELOLAAN DAN PENYALURAN DANA SOSIAL STUDI KOMPARATIF ANTARA DANA ZAKAT INFAK SADAQAH (ZIS) DAN DANA KOLEKTE Sarwo Eddi Wibowo
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 (266.994 KB) | DOI: 10.31293/rjabm.v4i1.4674

Abstract

This study aims to analyze the management and distribution of social funds viewed from the perspective management funds of Zakat, Infaq, Sadaqah and Dana Kolekte to conducted by Muslims and Catholics communities in people needed. The method used in this study is a qualitative descriptive approach. Data collection techniques using in depth interviews, observation and literature review.  The results of this study indicate that Zakat, Infaq, Sadaqah and Dana Kolekte have very large role for community development, especially people of each religion. The aspects of economic sociology focus on community empowerment and poverty alleviation through philanthropic funds such as Zakat, Infaq, Sadaqah and Dana Kolekte that provide significant influence and benefits for people in needed
ANALISIS PENGENDALIAN PIUTANG USAHA PADA PT. ASTRA MULTI FINANCE (SPEKTRA) SAMARINDA Nur Fitri Ilmayani; Elfreda Aplonia Lau
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 (361.039 KB) | DOI: 10.31293/rjabm.v4i1.4681

Abstract

This study aims to determine and analyze the control of trade receivables at PT. Astra Multi Finance (SPEKTRA) Samarinda, considering that the company is increasing its profits by selling loans. The sale of credit does not immediately generate cash receipts, but it raises accounts receivable. This trade receivable will be effective in increasing sales if carried out supervision or control, it is necessary to study the effectiveness of internal control over the trade receivable. The theory that underlies this research is management accounting specifically about receivables and control of receivables. The analytical tools used in this study are Receivable Turn Over, Average Collection Period, Arrears Ratio and Billing Ratio The results showed that: first, Receivable Turn Over every year has increased which means that control of receivables from year to year more effective. Second, the Average Collection Period from year to year is getting faster which shows that the billing department can collect receivables into cash faster. Third, the calculation of the Arrears Ratio has decreased which shows that the amount of outstanding arrears has decreased, this is good for the company because the amount of receivables is getting smaller. Fourth, the calculation results of the Billing Ratio have increased each year. Thus it was concluded that control of receivables at PT. Astra Multi Finance (SPEKTRA) Samarinda has been carried out effectively.
Sosialisasi Memoderasi Kepatuhan Wajib Pajak UMKM Renny Wulandari, Risal, Endang Kristiawati
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 2 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (464.343 KB) | DOI: 10.31293/rjabm.v4i2.4914

Abstract

Penelitian ini bertujuan untuk menguji faktor apa saja yang mempengaruhi kesadaran wajib pajak dalam memenuhi kewajiban perpajakan dengan sosialisasi sebagai variabel moderasi, metode penelitian yang digunakan adalah kuantitatif dengan uji statistik, sampel dalam penelitian ini adalah UMKM yang ada di Kota Pontianak. Hasil  pada penelitian menemukan bahwa, Sosialisasi Perpajakan berpengaruh positif signifikan dan memperkuat Variabel Pengetahuan akuntansi dan Kualitas pelayanan fiskus terhadap Kepatuhan Wajib Pajak. Sosialisasi Perpajakan memperlemah Kesadaran Waijb Pajak terhadap Kepatuhan Wajib Pajak. Sedangkan Sosialisasi tidak memoderasi  Pengetahuan Pajak terhadap Kepatuhan Wajib Pajak. Penelitian berikutnya peneliti dapat menambah jumlah sampel dan penambahan variabel lain.
ANALISIS PERBANDINGAN TINGKAT PERMINTAAN OBLIGASI KONVENSIONAL DAN SUKUK (OBLIGASI SYARIAH) Jubaidi Jubaidi
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 2 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (459.167 KB) | DOI: 10.31293/rjabm.v4i2.4915

Abstract

ABSTRACTSukuk is one instrument that adds to the diversity of Islamic products in the capital market. The existence of sukuk increasingly competes with the number of conventional bonds that have long been circulating in the community. Therefore, this study aims to describe the comparison of the level of demand between conventional bonds and sukuk in 2014-2018. The method used in this study is a quantitative method with a type of comparative research, where this study takes data in the form of monthly time series data in a span of 5 years starting from 2014-2018. Data collected in the form of the number of bonds and corporate sukuk in circulation. The analytical tool used in this study was the t-test which in the subsequent process used SPSS assistance. The results of this study indicate that there is a comparison that shows the difference between the level of demand for bonds and sukuk.
PENGARUH PROFITABILITAS, LEVERAGE, DAN KUALITAS AUDIT TERHADAP TAX AVOIDANCE (Studi pada perusahaan perbankan yang terdaftar di BEI tahun 2017-2019) Akhmad Darmawan; Bagas Akbar Dwi Pangestu Rimbawan; Dwi Vina Rahmawati; Bima Cinintya Pratama
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 2 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (510.007 KB) | DOI: 10.31293/rjabm.v4i2.4864

Abstract

The purpose of the empirical study is to examine and analyze the effect of Profitability, Leverage, and Audit Quality on tax avoidance with Company Size as a moderating variable. The empirical research sample is a banking company listed on the Indonesia Stock Exchange (IDX) in 2017-2019 with 22 company samples. This study uses multiple regression analysis as hypothesis testing. The results of empirical research are (1) Profitability has a significant negative effect on tax avoidance, (2) Leverage has no effect on tax avoidance, (3) Audit quality has no effect on tax avoidance.
Pengaruh Motivasi intrinsik dan motivasi ekstrinsik terhadap kinerja karyawan pada Departemen Finance & Collector PT Tepian Multimedia di Samarinda Surianti - Ningsih
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 2 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (380.725 KB) | DOI: 10.31293/rjabm.v4i2.4929

Abstract

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh Motivasi Intrinsik (X1) dan Motivasi Ekstrinsik (X2) terhadap Kinerja Karyawan (Y) baik secara parsial maupun simultan dan untuk mengetahui variabel manakah yang paling berpengaruh terhadap kinerja karyawan. Landasan teori utama (Grand Theory) dalam penelitian ini adalah Manajemen Sumber Daya Manusia (HRM). Jenis penelitian ini adalah penelitian kuantitatif. Populasi dalam penelitian ini adalah seluruh karyawan Bagian Keuangan & Kolektor PT Tepian Multimedia Samarinda. Jumlah sampel yang digunakan adalah 34 karyawan. Teknik pengambilan sampel yang digunakan adalah sampling jenuh. Teknik analisis data yang digunakan dalam penelitian ini adalah uji validitas dan reliabilitas, uji asumsi klasik, analisis linier berganda, variabel yang paling berpengaruh.Hasil perhitungan uji t (parsial) menunjukkan bahwa secara parsial Motivasi Intrinsik (X1) tidak berpengaruh signifikan terhadap Kinerja Karyawan (Y) sedangkan Motivasi Ekstrinsik (X2) secara parsial berpengaruh terhadap Kinerja Karyawan (Y). Hasil perhitungan uji F (simultan) menunjukkan bahwa variabel independen Motivasi Intrinsik (X1), Motivasi Ekstrinsik (X2) secara simultan memiliki pengaruh terhadap variabel dependen Kinerja Karyawan (Y) pada Departemen Keuangan & Kolektor PT Tepian Multimedia Samarinda. Variabel yang paling berpengaruh terhadap kinerja karyawan adalah Variabel Motivasi Ekstrinsik (X2).
ANALISIS PENGARUH LEVERAGE, FINANCIAL PERFORMANCE FIRM SIZE DAN SALES GROWTH TERHADAP FIRM VALUE PADA PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA Fenty Fauziah; Sri Wahyuni Jamal
RJABM (Research Journal of Accounting and Business Management) Vol 4, No 2 (2020)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (790.788 KB) | DOI: 10.31293/rjabm.v4i2.4874

Abstract

This study aims to analyze the effect of leverage, financial performance, firm size and sales growth on firm value. The study population is all manufacturing companies listed on the Indonesian stock exchange, the period 2017 - 2018. The sample selection uses a purposive sampling method. Data analysis and hypothesis testing were carried out using a structural equation modeling approach using the Eviews 11. The results showed that financial performance and sales growth had a significant effect on firm value. investors in making investment decisions view the level of profitability from their ability to manage assets. The ability to manage assets creates sales growth so that it can get maximum profit. Both of these things can increase the company's value in the market. Investors in making investment decisions generally do not consider several factors as a whole, so that the right investment decisions will be obtained.

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