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INDONESIA
Riset Ilmu Manajemen Bisnis dan Akuntansi
Published by Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia
ISSN : 29887941     EISSN : 29886880     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operations Management, Supply Chain Management, Corporate Governance, Business Ethics, Management Accounting and Capital Markets and Investment.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 300 Documents
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Pengaruh EPS, ROA, DER Dan PBV Terhadap Harga Saham: Studi Kasus Pada Perusahaan LQ 45 Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2021 Aprilia Puri Astuti; Erma Setiawati
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 2 (2024): Mei : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i2.697

Abstract

The Indonesian capital market recovered in 2021 after a decline due to the COVID-19 pandemic in 2020. The role of the capital market is crucial for economic growth, and investors need to pay attention to factors such as financial reports and company performance. Investors in LQ45 companies, consisting of 45 stocks with high liquidity, make selections based on transactions and market capitalization. This research focuses on the influence of Earning Per Share (EPS), Return On Assets (ROA), Debt to Equity Ratio (DER), and Price to Book Value (PBV) on the stock prices of LQ45 companies in the period 2018-2021. The research problem involves questions about the influence of each ratio on stock prices. The research objective is to examine the influence of these ratios. The results of the research are expected to provide important information for readers about the factors affecting stock prices and insights for researchers into the dynamics of the capital market. This research can also serve as a reference for further studies. The results of the analysis indicate that Earning Per Share (EPS), Return On Assets (ROA), Debt to Equity Ratio (DER), and Price to Book Value (PBV) significantly influence the stock prices of LQ45 companies.
Analisis Sistem Informasi Akuntansi Terhadap Pengeluaran Kas Pada PT PP (Persero) TBK (Proyek Trans Sumatera Tol Indrapura-Kisaran) Faiz Mukaffi Achmadi; Arnida Wahyuni Lubis
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 2 (2024): Mei : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i2.698

Abstract

In the current era of globalization, technological developments are progressing rapidly, one example is accounting information systems, the large amount of expenditure for production and operational costs means that companies must be able to pay attention to this so that the desired things do not happen. In this research, researchers used qualitative methods based on library research. The results of this research indicate that PT. PP (Persero) Tbk (Trans Sumatra Indrapura-Kisaran Toll Road Project) has been implemented systematically and in accordance with the accounting system, as well as the cash disbursement accounting recording system which is effective and efficient. The company's internal control system for cash disbursements has been implemented well, and everyone in each unit has worked together to improve the cash and disbursement systems after the finance department discovered recording errors. This shows that there is a strong level of internal control implemented in each department, making it difficult to misappropriate and embezzle funds.
Pengaruh Literasi Keuangan, Perilaku Keuangan Dan Pendapatan Terhadap Minat Generasi Milenial Di Brebes Dalam Berinvestasi Dewi Safitri; Titi Rahmawati; Maftukhin Maftukhin
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 2 (2024): Mei : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i2.699

Abstract

Financial literacy, financial behavior and income are driving factors for an individual to make an investment decision. This study aims to determine the influence of financial literacy, financial behavior and income on investment decisions. This research method is descriptive quantitative. The sampling technique uses the random sampling technique. analysis of the data used is multiple linear regression analysis, partial test, simultaneous test and coefficient of determination. The results of the study show that financial literacy has a positive and significant direction with a large influence of 48.6% on investment decisions, financial behavior has a positive and significant direction with a large influence 12.5% on investment decisions, income has a positive and significant direction with a 9.4% influence on investment decisions, financial literacy, financial behavior and income have a simultaneous influence on investment decisions of 65.1% and 34.9% in influenced by other factors or variables that are not examined.
Green Human Resource Management Dan Organizational Identification Untuk Meningkatkan Green Innovative Work Behavior Karyawan UKM Sarung Tenun DAZ Di Gresik Dimas Faisal Lazim; Amiartuti Kusmaningtyas
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 2 (2024): Mei : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i2.702

Abstract

DAZ Woven Sarong UKM in Gresik is a company which operates in the textile sector in the form of sarong clothing produced using traditional looms which to this day still maintains the quality and cultivates traditional crafts in the form of woven sarongs. The aim of this research is to determine the influence of Green Human Resource Management and Organizational Identification to improve Green Innovative Work Behavior of DAZ Sarong Tenun UKM employees in Gresik. The population of this study is 46 employees of DAZ Woven Sarong UKM in the production department. Sampling in this research the author used a saturated sample where all members of the population were used as research samples. This research is quantitative research to determine the relationship between the independent variable and the dependent variable. The results of this research show that the Green Human Resource Management variable has a significant influence on Organizational Identification, the Green Human Resource Management variable has a significant influence on Green Innovative Work Behavior and the Organizational Identification variable has a significant influence on Green Innovative Work Behavior. And the mediating variable Z can be said to be successful in mediating and being significant between variables X and Y. Based on the results of the t test on the variable , Based on the results of the t test on the variable Based on the results of the t test on the Z-Y variable, it was obtained that the t count was 11.150 which was greater than the t table of 2.016 with a significant value of 0.000 < 0.05, so H0 was rejected and H1 was accepted, which means that the Organizational Identification variable had a positive and significant influence on the Green Innovative Work Behavior variable.
Pengaruh Self Assessment System Dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Pertambahan Nilai (PPN) Di KPP Pratama Surabaya Rungkut Maria Yuliana Postel; J.B Amiranto
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 2 (2024): Mei : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i2.703

Abstract

This study aims to determine and analyze and answer the role of self assessment system and tax audit on VAT revenue at KPP Pratama Rungkut Surabaya. This study uses a sampling technique, namely purposive sampling where the sample is taken with certain criteria, namely corporate taxpayers registered as taxable entrepreneurs who are still productive. This study takes secondary data in the form of documents obtained from KPP Pratama Rungkut including data on the number of VAT Periodic Tax Returns, VAT revenue realization data, data on the number of SKP values in 2020-2022. The type of research used is using quantitative research methods. The data analysis techniques used are multiple linear regression and . Meanwhile, the classical assumption tests used are normality, heteroscedasticity, autocorrelation and multicollinearity tests. Overall the indicators used are valid. The classical assumption results also meet, among others, the two regression models are free from multicollinearity, no heteroscedasticity, no autocorrelation, the residuals of the two regression models are normally distributed. The findings of this study indicate that the self-assessment system has a positive and significant effect on VAT revenue at KPP Pratama Rungkut Surabaya. Tax audit has no positive and significant effect on VAT revenue at KPP Pratama Rungkut. Self-assessment system and tax audit simultaneously have a positive and significant effect on VAT revenue at KPP Pratama Rungkut.
Analisis Adopsi Teknologi Tanpa Uang Tunai Di Unit X PT Y Anindhita Satria Mahendra; Arief Rahman
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 2 (2024): Mei : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i2.714

Abstract

This research delves into the adoption of non-cash payment technology at X Unit of PT Y. Its benefits encompass streamlined income reporting, transaction security, and efficiency. However, challenges include additional infrastructure costs, robust internet connectivity requirements, occurrences of double payments, and reconciliation issues in financial reports. Proposed solutions include installing additional ATMs, collaborating with banks, and hiring Information and Technology (IT) personnel. Applying the Technology, Organization, and Environment (TOE) theory, the research analyzes factors influencing technology adoption in the tourism industry. In conclusion, introducing non-cash payment systems to tourists is essential to enhance service effectiveness and financial management at Prambanan. This study significantly contributes to understanding obstacles and solutions in adopting non-cash payment technology in the tourism industry, offering a strategic framework for sustainable development in the future.
Peran Etika Bisnis Terhadap Kepercayaan Konsumen Hasna Lutfi Indriani; Ulviana Agustina; Ulya Triana Dahar; Agustiawan Agustiawan
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 2 (2024): Mei : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i2.716

Abstract

Business ethics is a business approach to conducting operations that covers all aspects of society, business and the public. Business ethics in an organization can influence the values, norms, and behavior of leaders and staff. Consumer trust is the confidence that consumers have in a product, service, or brand. This belief has an important role in influencing consumers' decisions to buy, reuse, and recommend certain products and services. CSR is a business initiative to consider the concerns of many stakeholders, including the environment, society, workers, and customers. The purpose of this research is to find out how important company ethics is in building consumer trust. This research uses a qualitative descriptive analysis method and data is obtained from literature studies, several books, references on the internet, and journals that examine similar research to support research on "The Role of Business Ethics in Building Consumer Trust". This research shows that a company's most morally responsible practices influence customer trust. This study highlights how urgent it is to see how the most morally responsible corporate practices influence customer trust. Sharia marketing strategies have a significant effect on consumer satisfaction and their trust in certain products and services. This research shows that the role of business ethics has a significant influence in building consumer trust.
Evaluasi Penerapan Perhitungan Pajak Penghasilan Pasal 21 : Studi Kasus Pada Yayasan Mardi Wiyata Lis Lestari Sukartiningsih; Galuh Budi Astuti  ; Michael Andrean  
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 2 (2024): Mei : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i2.717

Abstract

This research aims to evaluate the application of income tax calculations article 21 at the Mardi Wiyata Malang Foundation. This type of research is a case study, the research population is 429 permanent employees of the Mardi Wiyata Malang Foundation. Sample selection using the purposive sampling method selected 19 employees as the research sample. Quantitative descriptive data analysis techniques. The problem in this research is that the calculation, payment and reporting of income tax article 21 of the Mardi Wiyata Malang Foundation is not efficient because it makes deductions for PPh Article 21 that are too large. The proof is that the in-kind allowances provided by the Foundation are included in taxable allowances and there is a deduction for office fees amounting to IDR 10,798,573.00 - which exceeds the maximum limit for deductions for office expenses of IDR 6,000,000 in accordance with the Law on Harmonization of Tax Regulations. The cause of this problem is that the treasurer of the Mardi Wiyata Foundation, especially in the tax sector, does not understand the calculation of PPh Article 21 based on the HPP Law. As a result, Foundation employees experienced losses due to excessively large tax deductions. The results of quantitative descriptive analysis using the calculation of Income Tax Article 21 according to the HPP Law are more efficient.
Pengaruh Penerapan Aspek Keperilakuan Pada Etika Akuntan Terhadap Kinerja Karyawan Riska Saputri; Risa Hartini; Shavira Rizki Maharani
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 2 (2024): Mei : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i2.719

Abstract

Ethics in accounting is a fundamental aspect in the world of accounting, involving moral principles and values that accountants must adhere to in carrying out their responsibilities. Beyond technical aspects such as compliance with accounting standards, ethical considerations also encompass behavioral aspects involving interactions with colleagues, superiors, and clients. The implementation of behavioral aspects in accounting ethics significantly influences employee performance. Accountants who apply moral principles and positive values in their work affect their interactions with others, building good relationships with colleagues, superiors, and clients. This enhances team collaboration, effective communication, and wise conflict resolution. This research purpose to uncover the impact of the implementation of behavior aspects in accounting ethics on employee performance, in line with research issues related to investigate the result of these aspects on employee performance.
Analisis Pengaruh Kualitas Produk Kosmetik Merek Temulawak Lida Urbaningrum; Rosiyanti Rosiyanti; Syamsul Hidayat
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 2 (2024): Mei : Riset Ilmu Manajemen Bisnis dan Akuntansi
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/rimba.v2i2.722

Abstract

Temulawak is a cosmetic brand in Indonesia. Temulawak cosmetic products must compete so that their flagship products are able to attract consumer buying interest and dominate market share. The aim of this research is to analyze the quality of ginger cosmetic products on the decision to purchase these products. The research was carried out by distributing questionnaires online via Google Form to 100 respondents as a sample. The collected primary data will be tested for validity and readability and then analyzed using multiple linear regression analysis and processed using SPSS version 26 software. The results of the research show that product quality has a positive effect on purchasing decisions. The research results provide implications for ginger cosmetic products to improve product quality. By implementing this strategy, it is hoped that consumer purchasing decisions for ginger cosmetic products can be improved.

Page 11 of 30 | Total Record : 300

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