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Roymon Panjaitan
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Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia Perum. Cluster G11 Nomor 17, Jl. Plamongan Indah, Kadungwringin, Kedungwringin, Pedurungan, Semarang City, Central Java 50195
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INDONESIA
Riset Ilmu Manajemen Bisnis dan Akuntansi
ISSN : 29887941     EISSN : 29886880     DOI : 10.61132
Core Subject : Economy, Science,
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.
Articles 300 Documents
Literature Review : Audit Internal 5.0: Mengarungi Era Digital Dengan Tranformasi Berbasis Kecerdasan Buatan dan Internet Of Things Ahmad Arwani; Popi Farahdila Sandi; Dien Noviany Rahmatika
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.v2i3.1038

Abstract

This research aims to identify the role of internal auditors, accountability, transparency, and how technology can be used to improve the effectiveness, benefits and risks of internal audits. The extent to which technology changes, artificial intelligence, and the tools offered by these technologies will impact the future of internal audit. This research method uses qualitative data collection methods, using literature observations carried out by researchers and practitioners. This research was carried out using the LR (Literature Review) method, which was carried out in several stages: First, the author researched journals using keywords such as 'Digital Technology', 'Artificial Intelligence', 'Internet of Things'. “Internal Control” and “Internal Audit” The author has conducted research using electronic databases such as Google Scholar, Semantic Scholar, Scopus, Publish Or Perish, Scispace and many other websites. This research is an important tool that provides information about technological changes and technical intelligence that are critical to the future of the audit profession and offers various suggestions for improving the efficiency and effectiveness of audit professionals' work. Therefore, this study suggests future research to investigate changes and increase knowledge.
Analisis Pengaruh Kepemilikan Institusional Terhadap Kinerja Keuangan Perusahaan Nanda rahayu; Agus wahyudi
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.v2i3.1078

Abstract

This study aims to investigate the impact of institutional ownership on company financial performance through qualitative research methods with a literature study approach. Institutional ownership, which involves entities such as investment companies, pension funds, and insurance funds owning shares in the company, is considered a crucial mechanism in corporate governance. Through a comprehensive review of various sources such as journals, books, and research reports, this study conducts a qualitative analysis to explore the complex relationship between institutional ownership and corporate financial performance. Findings from the literature highlight that this relationship is influenced by a variety of factors, including firm characteristics, other ownership structures, macroeconomic conditions, and management strategies. This research not only provides in-depth insights into the implications of institutional ownership for corporate governance, but also provides practical recommendations for companies, investors, and policymakers.
Pendidikan Pajak Syariah Al-Kharaj Dalam Meningkatkan Wawasan Ekonomi Syariah di Kalangan Mahasiswa STIE Ganesha Jakarta Hendra Candra; Joned C. Saksana; M. Arief Noor; Haria Saputri; Cinta Rahmi; Nabilla Akmas; Isnaini Muharrifah; Nabila Soraya; Nurhayati Nurhayati; Wahyuni Wulandari; Ambar Syafirlah Azzara; Yasir Rumuar; Muhammad Nur Hidayat; Rosliana Rosliana; Indah Dwi Prafitasari
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.v1i2.1084

Abstract

The sharia economy offers a different approach from conventional economics, prioritizing the principles of justice, transparency, and sustainability. In the sharia economic system, there are various instruments that must be understood in depth by the actors. One of these instruments is sharia tax or known as Al-Kharaj. Al-Kharaj is a type of tax levied on land conquered by Muslims and administered by the government. This concept not only contains financial aspects but also has high social values and justice. This community service activity uses a lecture and discussion method aimed at STIE Ganesha Semester 4 Regular A. Management S1 students A. This activity is prepared for approximately 3 (three) months which includes the preparation, planning and implementation stages. The implementation of the activity was carried out for 1 (one) day, where the PKM team consisted of 4 (four) STIE Ganesha dsen and 8 (eight) students, where the lecturer was responsible for compiling the material and giving lectures, while students assisted in logistics and documentation to ensure that the activity ran smoothly and effectively. With a clear and interactive presentation, the lecture session succeeded in providing participants with a deep understanding of Al-Kharaj sharia tax and with an interactive and collaborative atmosphere, the discussion session succeeded in deepening the participants' understanding and giving them the opportunity to apply the concepts they have learned in practical situations.
Kedisiplinan, Kompetensi Dan Motivasi Terhadap Kinerja Pegawai Pada Tiga Kantor Kecamatan Di Kabupaten Maros Hermin Andi Magga; Mahmud Mahmud
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 1 (2023): Februari : 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.v1i1.1097

Abstract

The purpose of this study was to determine the Effect of Discipline, Competence and Motivation on Employee Performance in Three District Offices in Maros Regency. The population in this study were employees at three district offices in Maros who were random, where the sample was 51 employees. The analysis method used is multiple linear regression.The results showed that simultaneously all independent variables consisting of discipline, competence, and motivation have a positive and significant effect on employee performance in three sub-district offices in Pangkep Regency. Partially the independent variables of discipline and motivation have a positive and significant effect, while the independent variable of competence has no positive and significant effect.
Pengaruh Diferensiasi Produk Terhadap Kepuasan Konsumen Bintang Balele; Muhtazib Muhtazib
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 1 (2023): Februari : 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.v1i1.1101

Abstract

This research aims to determine the effect of product differentiation on consumer satisfaction at the Alfamart Mini Market, Rappocini Branch, Makassar City. The research method used is quantitative research methods. 1. Results of simple linear regression analysis in the form of the equation Y = 14.612 + 0.672 sales services will increase. The correlation coefficient r = 0.747 or r = 74.7% shows a positive relationship between variable X (Product Differentiation) and Variable Y (Consumer Satisfaction). The results of hypothesis testing with a significance level of 5% (0.05), obtained tcount = 30.55 > ttable = 2.048. This illustrates that the hypothesis put forward regarding product differentiation has an effect on consumer satisfaction at the Alfamart Mini Market, Rappocini Makassar Branch, is accepted.
Analisis Kebijakan Pengembangan SDM Terhadap Kualitas Sumber Daya Aparatur Pada Dinas Pemuda Olahraga dan Seni Mattarima Mattarima; Roswiyanti Roswiyanti
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 1 No. 1 (2023): Februari : 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.v1i1.1104

Abstract

The aim of the research is to determine the level of capability of the Human Resources (HR) apparatus at the Maros Regency Youth Sports and Arts Service (DISPORI). And to find out the policies for developing human resources for personnel at the Maros Regency Youth Sports and Arts Service (DISPORI). The research methods used are quantitative and qualitative research methods. The results of the research are that the Human Resources development policy for the apparatus at the Maros Regency Youth, Sports and Arts Service has been running well in accordance with applicable personnel procedures and regulations. This can be seen from the implementation of the HR development policy for personnel at the Maros Regency Youth, Sports and Arts Service. The policy of developing human resource capabilities for the apparatus has goals and objectives, namely development and improvement as well as carrying out the main tasks and functions as government officials so that they can meet predetermined standards while being able to make decisions independently and professionally based on a spirit of service and changes in attitudes that lead to further development. openness, attitude of serving and protecting the public as the main duties and responsibilities.
Analisis Evaluasi Kualitas Pelayanan di K3 Mart Graha Pena Surabaya: Pengalaman Konsumen Annisa Septi Amaliyah; Melinda Rosilawati; Eli Masnawati
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.v2i3.1114

Abstract

K3 Mart is a minimarket that markets various kinds of Korean products and from other countries as well as MSME products with a lifestyle theme. The products marketed at the minimarket are halal products. This research was conducted with the aim of finding out the quality of service provided by employee staff to consumers based on the consumer's experience after visiting. This research is qualitative research with a focus on analyzing consumer experiences regarding service quality. This research uses descriptive research. The research method used is a qualitative method with interview and observation data collection techniques. The indicators used in this research are physical evidence, reliability, empathy, responsiveness and assurance. The research results show that the five indicators have been well implicated by business owners and staff employees. Even though it is considered quite good, the business owner and staff are still trying to improve the quality of service at K3 Mart Graha Pena.
Pengaruh Current Ratio Dan Net Profit Margin Terhadap Harga Saham Dengan Earning Per Share Dan Dividend Per Share Sebagai Variabel Mediasi Pada Perusahaan LQ. 45 Di Bursa Efek Indonesia Tahun 2019-2022 Bella Suci Maylianawati; Sri Harjanto; Dwi Rahayu
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.v2i3.1115

Abstract

This research aims to analyze the influence of the Current Ratio and Net Profit Margin on share prices with Earning Per Share and Dividend Per Share as mediating variables in LQ45 companies on the Indonesia Stock Exchange in 2019-2012. The sample taken was based on a saturation number of 180 companies. The data collection method used in this research is documentation, and the analysis technique uses regression analysis (path analysis) and the sobel test. The research results show that the Current Ratio has no effect on Earning Per Share and Net Profit Margin has a positive effect on Earning Per Share. Current Ratio and Net Profit Margin have no effect on Dividend Per Share. Current Ratio, Net Profit Margin, Earning Per Share, and Dividend Per Share have no effect on share prices. Earning Per Share is unable to mediate the Current Ratio of Share Prices. Earning Per Share is able to mediate Net Profit Margin on Share Prices. Dividend Per Share is not able to mediate the Current Ratio and Net Profit Margin on Share Prices.
Pengaruh Pelayanan Dan Kualitas Produk Terhadap Keputusan Pembelian Air Galon Isi Ulang Pada Depot Air Qua di Tegal Alur Jakarta Barat Wahyu Pamungkas Putro; Budi Santosa Kramadibrata
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.v2i3.1116

Abstract

Clean water is a crucial element in the lives of humans and other creatures, ensuring the normal function of the body's organs and optimal health. In the bottled water industry, particularly in refillable bottled water, competition is becoming increasingly fierce. This study focuses on the role of service and product quality in consumer purchasing decisions at Refillable Bottled Water Depots, specifically at Depot Air Qua in Tegal Alur, West Jakarta. The research employs an associative quantitative approach with 96 respondents and questionnaires as instruments. The analysis results indicate a negative impact between service and product quality on purchasing decisions. It is essential to note that this analysis is limited to a single Refillable Bottled Water company (Depot Air Qua) without considering other variables or moderating factors that could affect purchasing decisions more comprehensively.
Kompleksitas Manusia Seiring Perkembangan Makro Ekonomi: Analisis Mendalam Evi Putri Rahmadani; Ayun Triska Yahesa; Ilmia Nur Khofifah; Siti Darni; Eli Masnawati
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.v2i3.1117

Abstract

This study explores human complexity and its impact on macroeconomic development. The main focus is on the buyer's mental variables, such as financial assumptions and courage, and how these elements influence business utilization and behavior. Information from measured studies and investigations shows that positive monetary assumptions will often strengthen financial movements, while vulnerabilities or negative assumptions can hinder monetary developments. The proposed strategy suggestions include clear correspondence to rebuild public confidence and appropriate monetary enhancement arrangements. By understanding these elements, this exploration provides further insight into the collaboration between shopper brain science and macroeconomics, which is important for planning compelling strategic systems in the face of advanced economies.