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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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PERBAIKAN TATA LETAK PASAR INDUK TRADISIONAL DI SANGATTA DENGAN METODE MARKET BASKET ANALYSIS (MBA) Indra Wahyudi, Anwar Arifin
RJABM (Research Journal of Accounting and Business Management) Vol 5, No 2 (2021)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Â ABSTRACTThe customer is one of the goals of the market. One of the factors that influence consumer satisfaction is the arrangement of products/products. An attractive display becomes the face of the market itself. The Traditional Main Market in Sangatta is a market that is satisfied with consumers. So far, the product arrangement of the Traditional Main Market in Sangatta has only been based on the intuition of the market management, while the wide market area causes consumers to feel tired when shopping.The Market Basket Analysis method aims to determine what products are usually purchased by consumers at the same time. In addition, the application of this method can provide convenience for consumers in shopping, because goods that are usually purchased simultaneously are nearby. In addition, it can improve efficiency in conducting promotions. Products purchasedÂ should not be produced simultaneously,Â promoting one product can increase sales of other products that are usually purchased simultaneouslyThis study uses the Market Basket Analysis (MBA) method. Product information that dominates sales can be used as a reference to determine consumer habits in making purchases. The habit in question is any product that consumers buy at the same time. The use of Market Basket Analysis (MBA) is expected to cause impulse buying/purchases that were not planned. In addition to using Market Basket Analysis (MBA), Activity Relationship Chart (ARC) is also used as a tool to get layout results that are by consumer habits in shopping and with government regulations.Â Keywords : Product layout, Market basket analysis, Activity relationship chart.Â

PENGARUHKOMPENSASIFINANSIALDANSEMANGAT KERJA TERHADAP KINERJA KARYAWAN PADAKOPERASI SIMPAN PINJAM â€œMUHAMMADIYAHDI MARTAPURAâ€ KABUPATEN BANJAR Abdul Kadir
RJABM (Research Journal of Accounting and Business Management) Vol 5, No 2 (2021)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Abstract: The purpose of this study was to determine the effect of financial compensation and work morale on employee performance at the Savings and Loans Cooperative "Muhammadiyah in Martapura" Banjar Regency. simultaneously, partially and dominantly. This study uses an analytical survey research method with a cross sectional approach. The population in this study were 35 people. The sample in this study used a total sampling technique of 35 people in 2020. Data collection techniques used questionnaires, documentation, interviews and observations. The data analysis technique uses regression analysis with computerized assistance and the SPSS Version 25 program. The results of the study can be concluded that financial allowances and work morale have a simultaneous influence on employee performance at the Savings and Loans Cooperative "Muhammadiyah in Martapura" Banjar Regency. Financial allowances and morale have a partial effect on employee performance at the Savings and Loans Cooperative "Muhammadiyah in Martapura" Banjar Regency. Morale (X2) is the variable that has the most dominant influence on employee performance at the Savings and Loan Cooperative "Muhammadiyah in Martapura" RegencyÂ Kata Kunci : tunjangan finansial, semangat kerja, kinerjaÂ

Pengaruh DER dan NPM terhadap Nilai Perusahaan pada Perusahaan Properti dan Real Estate yang terdaftar di BEI Indah Widyah Ningsih; Deni Malik; Mursidah Nurfadillah; Fenty Fauziah
RJABM (Research Journal of Accounting and Business Management) Vol 5, No 2 (2021)
Publisher : LPPM University 17 Agustus 1945 Samarinda

This study aims to identify significant influence between Debt to Equity Ratio (DER) and Net Profit Margin (NPM) on firm value proxied by Price Book Value (PBV) in property and real estate companies listed on the Indonesia Stock Exchange. This study uses a multiple linear regression method with quantitative approach and uses a purposive sampling method with sampling techniques on property and real estate companies listed on the Indonesia Stock Exchange for the 2017-2019 period. The final sample of the study was 39 firm-years. The results of this study indicate that thereâ€™s a significant effect of Debt to Equity Ratio (DER) on Firm Value and thereâ€™s no significant effect on Net Profit Margin (NPM) on Firm Value. This research was expected to be a reference and material for consideration in making investment decisions for investors, as well reference forÂ considering company value and efforts to increase company value in order to attract investors to invest their capital for the company.Â Keywords : DER, NPM dan Firm Value

PENGARUH LOAN TO DEPOSIT RATIO DAN BEBAN OPERATIONAL PER PENDAPATAN OPERASIONAL TERHADAP RETURN ON ASSET PADA PT. BANK MEGA Tbk YANG TERCATAT DI BURSA EFEK INDONESIA (BEI) Krida Puji Rahayu; Rudi Sanjaya
RJABM (Research Journal of Accounting and Business Management) Vol 5, No 2 (2021)
Publisher : LPPM University 17 Agustus 1945 Samarinda

The purpose of this study was to determine the effect of Loan to Deposit Ratio (LDR) and Operating Expenses per Operating Income (BOPO) on Return On Assets (ROA) at PT. Bank Mega Tbk in 2010-2019. This study uses secondary data obtained through documentation in the form of annual financial reports from PT. Bank Mega Tbk, officially accessed from www.bankmega.com Data analysis was carried out using Descriptive Analysis, Classical Assumption Test consisting of Normality Test; Non-Multicollinearity Test; Non Heteroscedasticity Test; and Non-Autocorrelation Test, Model Feasibility Test consisting of Multiple Correlation Test (R); Determination Correlation Test (R Square); and the F Test (Anova), as well as the Effect of Causality Test consisting of the Simple Linear Regression Coefficient; Multiple Linear Analysis; and Hypothesis Testing (T Test).The results of the study found that the Loan to Deposit Ratio on Return On Assets at PT Bank Mega in 2010-2019 with a significant value of 0.826 where 0.826 > 0.05 means that the Loan to Deposit Ratio has no effect on Return On Assets. Operating Expenses per Operating Income on Return On Assets at PT Bank Mega in 2010-2019 with a significant value of 0.000 where 0.000 < 0.05 means that Operational Expenses per Operating Income have an effect on Return On Assets. And Loan to Deposit Ratio and Operating Expenses per Operating Income on Return On Assets at PT Bank Mega in 2010-2019 with a significant value of 0.010 where 0.010 < 0.05 means that Loan to Deposit Ratio of Operating Expenses per Operating Income has a joint effect on Return On Assets.

Pengaruh Pengendalian Internal, Penerapan Standar Akuntansi Keuangan (SAK), Dan Bukti-Bukti (Kecukupan dan Kelayakan) Audit Terhadap Opini Laporan Keuangan Wajar Tanpa Pengecualian â€œStudi Penelitian Di Kantor Akuntan Publik Di Jakarta Selatan Rudi Sanjaya; Krida Puji Rahayu, Lativa
RJABM (Research Journal of Accounting and Business Management) Vol 5, No 2 (2021)
Publisher : LPPM University 17 Agustus 1945 Samarinda

The purpose of this study was to determine the effect of internal control, the application of financial accounting standards (SAK), and audit evidence (adequacy and feasibility), either simultaneously or partially. The population used in this study are auditors who work at the Public Accounting Firm (KAP) located in South Jakarta. The sampling technique in this study used the purposive sampling method. This study uses primary data in the form of a questionnaire distributed at the public accounting firm in South Jakarta. Hypothesis testing in this study using multiple linear regression. The results show that the magnitude of the coefficient of determination is 0.535 or internal control, the application of financial accounting standards (SAK) and audit evidence (adequacy and feasibility) can explain the unqualified opinion on financial statements by 53.5%, while the rest (100%- 53.5% = 46.5%) is explained by other variables that are not used in the study such as limitations on audit scope, accounting systems and procedures, client survival factors, and company integrity, and the results of the hypothesis show that internal control, application of accounting standards Financial Statements (SAK), and audit evidence (Sufficiency and Eligibility) have a significant effect simultaneously or partially on the unqualified opinion on the financial statements.

EFFECT OF ORGANIZATIONAL CULTURE, ORGANIZATIONAL COMMITMENT, AND LOYALTY ON EMPLOYEE PERFORMANCE OF PT. NISSAN MOTOR INDONESIA SURABAYA Tri Setyo Herdianto, Tri Andjarwati; Setyo Herdiyanto
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 1 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

The aim of this study is to examine and analyze the influence of corporate culture, corporate engagement and loyalty on employee performance at PT. Nissan Motor Indonesia Surabaya. The hypothesis of this study is that company culture, engagement and loyalty of employees have an impact on employee performance. The data was collected by distributing questionnaires to 25 participants. SPSS version 25 was used for data analysis in this study. The sampling technique used was saturated sampling. The data analysis technique used is validity test, reliability test, classic acceptance test, multiple linear regression analysis, multiple correlation analysis and determination analysis. The F-test and the t-test are used as hypothesis tests.Based on the research of multiple linear regression analysis, Y = 16,613 + 0.428 X1 + 0.464 X2 + 0.595 X3 + e. The results of the F-hypothesis test show that organizational culture, organizational commitment and loyalty simultaneously have a significant influence on employee performance; this can be seen from the Sig value of 0.000 <0.05 and the value of F_count 18.899> F_table 3.07. The results of the t-hypothesis test indicate that the variable organizational culture sometimes has a significant influence on employee performance, this can be seen from the sig value of 0.000 <0.05 and the t_count value of 3,311> t_table 2,080. Partial commitment of the organization has a significant influence on employee performance, this can be seen from the sig value of 0.032 <0.05 and the value of t_count 2.303> t_table 2.080. Loyalty sometimes has a significant influence on employee performance, this can be seen from the sig value of 0.001 <0.05 and the t_count value of 3.974> t_table 2.080. The results of the t-hypothesis test show that the variables organizational culture, organizational commitment and loyalty partially influence employee performance.Keywords: Employee Performance, Loyalty, Organizational Commitment, Organizational Culture.

PENGARUH LINGKUNGAN KERJA, MOTIVASI, DAN KOMPENSASI TERHADAP KEPUASAN KERJA UNTUK MENINGKATKAN PRODUKTIVITAS KERJA KARYAWAN PADA PT. RAYA AZURA PERSADA Agustina Mogi, Sidik Priadana, Azhar Affandi, Umi Narimawati
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 1 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

Determining the effect of the Work-Environment, Motivation and Compensations on Job-Satisfaction for this study to improve work productivity at PT. Raya Azura Persada.A quantitative-research is research that is elected by the researcher. Saturated sample is used for sampling from the total population, namely all employees who work at PT. Raya Azura Persada. A questionnaire is used to collect data.Based on data, we can conclude that there is significance (0,045) between the Work-Environment (variable-X1). There is no significance (>0,05) between Motivation & Compensation on Job-Satisfaction (variable-Y). Aside from that there is no influence of Work-Environment (variable-X1), Motivation (variable-X2) & Compensation (variable-X3) for work productivity (variable-Z) indicated by the value of significance > 0.05.

Pengembangan Bisnis Pariwisata Kebun Raya Bogor Pada Masa Pandemik Covid 19 Berdasarkan Daya Dukung Wisata dan CHSE Isnurrini Hidayat Susilowati, Rosento
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 1 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

The impact of the COVID-19 pandemic caused tourist visits to decline sharply which led to a decline in regional income and foreign exchange from the tourism sector. Nowadays people have new habits where in determining choices or tourist destinations they consider health, security and safety factors. Opening and redeveloping the tourism sector, the Ministry of Tourism and Creative Economy is preparing a Cleanliness, Health, Safety and Environmental Sustainable (CHSE) program with its carrying capacity. This is also done by the Bogor Botanical Gardens tourist attraction. This study aims to explore internal and external factors in the business development of the tourism sector based on the carrying capacity of tourism and CHSE in the Bogor Botanical Gardens, followed by formulating alternative strategies and priority strategies using SWOT analysis. The study used a qualitative descriptive method. Based on the strategic analysis of the development of the Bogor Botanical Gardens tourism object, it is in quadrant I between external opportunities and internal strengths with management strategies by implementing CHSE, adding facilities and infrastructure to support CHSE, for example ticket purchases are made in two events, namely online and offline applications and additional toilet facilities. The next strategy is to add educational tourism spots for ornamental plant maintenance to visitors and actively post activities on Instagram and create an attractive website.Keywords: SWOT, Tourism Business Development

PENGARUH PAJAK TANGGUHAN, KOMPENSASI MANAJEMEN DAN UKURAN PERUSAHAAN TERHADAP MANAJEMEN PAJAK Suparmin, Satiman
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 1 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

The purpose of this research are to test the influence of Deferred Tax, Management Compensation and Company Size on Tax Management. The independent variables used are Deferred Tax, Management Compensation and Company Size. The dependent variable used is Tax Management. This research is a type of quantitative research using secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2015 until 2019. The method used is purposive sampling because this study has certain sample criteria that are tailored to the research objectives. Based on the purposive sampling method, the number of samples of manufacturing companies in this study was 165 samples. In testing the hypothesis using multiple regression analysis with the help of the Eviews version 12 program. Based on the results of the F test, it can be seen that the variables of Deferred Tax, Management Compensation and Company Size together had an effect on Tax Management. Based on the results of the t test, it can be seen that the Deferred Tax variable had an effect on Tax Management. Management Compensation Variable didn’t effect on Tax Management. Company Size variable didn’t effect on Tax Management.

PENGARUH INDEKS PEMBANGUNAN MANUSIA DAN PDRB SEKTOR PERTANIAN TERHADAP KEMISKINAN DI KALIMANTAN TIMUR Saripah Nurfilah, Mariyah
RJABM (Research Journal of Accounting and Business Management) Vol 6, No 1 (2022)
Publisher : LPPM University 17 Agustus 1945 Samarinda

The Human Development Index (HDI) is an indicator used to show the population's access to development outcomes and the development ranking of a region. The basic dimensions of HDI with the new method consist of a long and healthy life, knowledge, and a decent standard of living. The objectives of the study were to describe the HDI achievement, employment in the agricultural sector and its contribution to GRDP, and to analyze the effect of the HDI and GRDP of Agriculture on poverty in East Kalimantan. This study uses descriptive analysis and multiple linear regression analysis with variables Mean Length of School, Expenditure per capita (EXP), and Gross Regional Domestic Product of the agricultural sector (GDP). The data used are time series data for the period 2011-2020. The results showed an increase in HDI by 4.22, an increase in GRDP of 28.48 billion, and the percentage of poor people by an average during the 2011-2020 period of 6.25%. The variables of average length of schooling, per capita expenditure, and GRDP in the agricultural sector have a significant effect on the 5% level of poverty, while the variables of school year expectancy and life expectancy have no significant effect on poverty. RLS has a significant effect on increasing poverty, and EXP and GRDP in the agricultural sector have a significant effect on reducing poverty. The implication of the research is to increase the human development index by increasing the quality and quantity of providing education guarantees, social welfare guarantees to the community, as well as increasing income and creating job opportunities.

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Home Page

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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

Location Kota samarinda, Kalimantan timur INDONESIA

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Contact Name
Faizal Reza

Contact Email
rezafaizaluntagsmd@gmail.com

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+628122999476

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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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