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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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Sistem Informasi Akuntansi dan Pengendalian Internal pada Gudang Spare Part PT. Socfin Indonesia Perkebunan Aek Pamienke Meisyah Rambe; Nurlaila Nurlaila
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.v2i2.799

Abstract

All companies, whether service companies, trading companies, or manufacturing companies require the presence of a good system and procedures to protect and support the smooth running of company activities. This study aims to see whether the accounting information system and internal control carried out by PT Socfin Indonesia Aek Pamienke Plantation have been running effectively. The author uses a descriptive qualitative approach by studying literature, collecting documents, and observing in the field. Researchers found that the accounting information system and internal control at the Spare Part Warehouse of PT Socfin Indonesia Aek Pamienke Plantation have been running effectively. The company has used an accounting information system in preparing warehouse reports and carrying out the SOPs that apply in the company.  
Analisis Penerapan Standart Akuntansi Pemerintah di Kantor Camat Sei Balai Sri Wulandari; Aqwa Naser Daulay
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.v2i2.830

Abstract

After Government Regulation (PP) No.71 of 2010 concerning Government Accounting Standards (SAP) and Minister of Home Affairs Regulation (Permendagri) No.64 of 2013 were issued, Article 10 paragraph (2) states that every regional government is obliged to provide accurate financial reports and accurate according to the provisions in effect starting in the 2015 fiscal year, if they use accrual-based SAP. The purpose of this research is to find out how the presentation of financial reports is carried out and how ready the district government is. Sei Balai to present accrual-based SAP financial reports. Data was collected through field studies and analyzed using descriptive methods. Data was collected through field research. The research results show that the government of Kec. Sei Balai has not implemented the PP. No.71 of 2010, but is in accordance with PP. No.24 of 2005, which means using the cash basis for accruals. Apart from that, there are obstacles in preparation because it requires an increase in the number and quality of implementing human resources with appropriate accounting education, socialization, and technical guidance to produce reliable and transparent financial reports. There is a shortage of implementing human resources in each SKPD and supporting equipment is not yet ready.
Examining the Impact of Financial Distress, Tax Justice, Sustainable and Ethical Leadership on Tax Compliance Sri Utami Nurhasanah; Sarah Fitriyani
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 2 (2023): 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.v1i2.834

Abstract

This research aims to investigate the interplay between financial distress, tax justice, sustainable and ethical leadership, and their impact on tax compliance. The study employs a theoretical framework integrating principles of financial management, justice theory, and leadership ethics. A purposive sampling technique will be utilized to select participants from diverse organizational backgrounds, including corporations and non-profit entities. Data will be collected through in-depth interviews and thematic analysis will be employed to analyze the qualitative data. Preliminary findings suggest that financial distress exacerbates tax compliance challenges, while ethical leadership and a fair tax system positively influence compliance behavior. The study contributes to understanding the complex dynamics shaping tax compliance and provides insights for policymakers and organizational leaders to enhance compliance practices.
Implementation of the ISM Code for MV Ships. Eastern Fair at PT Pelayaran Multi Jaya Samudera Belawan Sonya Ledys Pakpahan; Fadiyah Hani Sabila
Jurnal Rimba : Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 3 (2023): Agustus : Jurnal Rimba : 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.v1i3.930

Abstract

This paper aims to investigate the Implementation of the ISM Code on the MV Ships. Eastern Fair at PT. pelayaran Multi Jaya Samudera Belawan. In writing this paper, the author utilizes methodology, during the Onshore Practice, the author collects materials from field observation methods and library methods. This is intended to gain a deeper understanding of the Implementation of the ISM Code on the MV Eastern Fair Ship at PT. Pelayaran Multi Jaya Samudera Belawan. The ISM Code is an International regulation developed by the International Maritime Oeganization (IMO) to ensure the safety of ship operation and the protection of the marine environment. By integrating the principles of the ISM Code into their operations, shipping companies can create a safer and more efficient environment for both ship crew and onshore personnel. Safety onboard is a shared responsibility. Safety plays a crucial role in the overall operation of ships. Facts shw that as much as 80% of all accidents can be attributed to human error. Furthermore, about 75-80% of these human errors can be linked to poor management systems. Safety encompasses the ship, crew, cargo, and the marine environment. The Implementation of the ISM Code plays a crucial role in ensuring that everything runs smoothly in terms of safety.
Analisis Penerapan Akuntansi Manajemen Terhadap Kinerja Keuangan Perusahaan Anggi Oktapiani; Deby Irama; Frida Aprilia Pratiwi; Mike Della Ayu Rahmawati; Noviana Ayu Anjar Dewi; Oktiana Nurul Fadilah
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 3 (2024): Agustus : 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.v2i3.992

Abstract

The aim of this research is to analyze the Application of Management Accounting to Company Financial Performance. This research uses qualitative research with a literature study research method. The research results show that the application of management accounting which includes finance, production and marketing will help each division manager start and make definite decisions. So the application of management accounting needs to be implemented on an ongoing basis with the aim of implementing maximum financial performance for each company. Focusing on financial performance, management accounting will provide precise information based on company data in financial reports and journals which will also be used as insight into non-financial performance. The usefulness of executive bookkeeping relies on the idea of ​​proper administration and bookkeeping, in introducing monetary data that is useful for the organization to carry out the most practical arrangement, supervision, direction and portion of assets, thus requiring good administration. The application of accounting management in a company found that to see financial performance it was necessary to measure financial conditions using data and information from the company's annual financial report each year.
Pengaruh Gaya Kepemimpinan dan Komitmen Terhadap Kinerja Karyawan dengan Kepuasan Kerja Sebagai Variabel Intervening pada Citra Mart Hayatul Hafifa; Chintya Ones Charli; Minda Aulyani Ananda; Syifa Syai Ramadhani
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 3 (2024): Agustus : 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.v2i3.1000

Abstract

The purpose of this study was to analyze the influence of leadership style and commitment on employee performance with job satisfaction as an intervening variable in the image of Mart with a sample of 1oo respondents. This type of research is explanatory research. The method used is data collection using questionnaires. PLS smart analysis method.
Reputasi Auditor dalam Manajemen Laba pada Food and Beverage di BEI Layyina Humairoh; Hwihanus Hwihanus
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 3 (2024): Agustus : 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.v2i3.1002

Abstract

This study seeks to ascertain the impact of macroeconomic fundamentals, the configuration of ownership, the attributes of the company, and the composition of capital on the practice of earnings management, considering the reputation of the auditor as a moderating factor. This study employs data from 11 firms listed on the Indonesia Stock Exchange, chosen through purposive sampling over the years 2019 to 2022, resulting in a total of 44 instances of data observation. The analysis method uses SmartPLS analysis. The research results show that macro fundamentals, ownership structure, company characteristics and capital structure do not have a significant effect on earnings management. The composition of ownership and the financial leverage of a company notably impact its attributes. However, the standing of the auditor does not alter the effect that ownership configuration, company traits, and financial structuring have on the practices of earnings management.
Penggunaan Media Sosial dalam Meningkatkan Penjualan Melalui Aplikasi TikTok: Studi Kasus pada Industri E-Commerce Nakita Sisilia; Rayyan Firdaus
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 3 (2024): Agustus : 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.v2i3.1014

Abstract

Abstract: Social media is one form of developing information technology and social media users can share various information through various platforms such as TikTok. TikTok has proven to be an effective platform in promotion and marketing strategies, increasing public awareness and business revenue. Features such as short videos, filters, and creative ads allow users to reach a wide audience. However, it is also necessary to be aware of negative impacts such as gadget addiction and controversial content. Strategies to increase TikTok's effectiveness include engaging content, collaboration with influencers, use of hashtags, and ads such as Top View Ads and Brand Takeover. With the right approach, TikTok can be a very effective promotional tool to increase sales and consumer interaction in e-commerce.
Dampak Hedonic Shopping Value dan Shopping Lifestyle pada Keputusan Pembelian Impulsif Pelanggan Shopee di Sidoarjo Nadia Nur Lailatul R; Dina Amalia Khoirun Nadha R; Moch. Fahmi Syehfuddin
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 3 (2024): Agustus : 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.v2i3.1028

Abstract

Online shopping has become a rapidly growing trend among the Indonesian people. Shopee, as one of the popular online shopping platforms, was chosen as the focus of this research to analyze impulsive buying decisions. This study aims to investigate the influence of Hedonic Shopping Value and Shopping Lifestyle on the impulsive buying decisions of Shopee customers in Sidoarjo. This research uses a quantitative method, with data collection through questionnaires distributed to Shopee consumers in Sidoarjo and obtaining a sample of 75 respondents. The sampling technique used is nonprobability sampling. The data obtained were analyzed using Partial Least Square (PLS) with the help of the SmartPLS 4.0 application. The results show that Hedonic Shopping Value and Shopping Lifestyle have a significant influence on impulsive buying decisions.
Hubungan Antara Pengelolaan Sumber Daya Manusia dalam Organisasi dengan Komitmen Karyawan pada Dinas Ketenagakerjaan dan Transmigrasi Sijunjung Novella Rovitia; Oktaviola H.; Rahma Septia Sari
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 3 (2024): Agustus : 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.v2i3.1035

Abstract

In an increasingly competitive business situation, companies need employees who have a high commitment to the organization. Allen and Meyer (1990) stated that commitment to an organization is displayed in the components of affective commitment, rational commitment and nomative commitment. From several studies it has been proven that work experience has quite a big influence on employee commitment to the organization. This research will look at the contribution of human resource management as a form of work experience to employee commitment to the organization. What is meant by human resource management is a series of processes, applications and evaluations of the utilization and actualization of human resources in order to optimize the performance and contribution of human resources in achieving company goals. The contribution that will be seen is the contribution of human resource management in the form of employee perceptions of human resource management. As well as discrepancies in employee expectations and perceptions of human resource management. In particular, human resource management will be seen from the functions of managing employee development, managing work assessment, and management.

Page 13 of 30 | Total Record : 300

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