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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 Green Human Resource Management dan Green Organizational Culture terhadap Employee Green Behavior Ngadi; Nur Wening; Sri Handayani
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 4 (2024): November : 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.v2i4.1336

Abstract

This research aims to analyze the influence of green human resource management on employee green behavior. The method used in sampling was a simple random sampling technique of 105 respondents. Primary data collection was carried out using a questionnaire method which had been tested for validity and reliability. The analysis in this research uses the path analysis method. The results of data analysis show that there is a direct influence and an indirect influence. Green human resource management has a direct and significant effect on employee green behavior, besides that, green human resource management has an indirect and significant effect on employee green behavior through green knowledge sharing. The results of this research prove that green human resource management, green employee behavior and green knowledge sharing have a good influence on the company, employees and the environment. Implementing green human resource management makes companies not only contribute to environmental preservation, but also improve overall business performance and a good corporate image.
Analisis Harga Pokok Produksi Menggunakan Metode Full Costing Pada CV Cielofood Pratama Agung Laksono; Tri Koko Apanugra; Akbar Anggisa; Yuni Astuti Tri Tartiani
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 4 (2024): November : 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.v2i4.1343

Abstract

The analysis of production costs using the full costing method at CV Cielofood Pratama in Bogor aims to set accurate selling prices through comprehensive production cost calculations. This study applied a descriptive case study approach, utilizing primary data from observations and interviews as well as secondary data. The analysis revealed a total monthly production cost of Rp 42,200,000, with a per-unit cost of Rp 15,461.54. These results demonstrate that the full costing method provides a complete overview of all production expenses, aiding management in decision-making related to pricing strategies and operational efficiency. The practical implication of this method can enhance the company's competitiveness in the market.
Faktor yang Mempengaruhi Nilai Perusahaan pada Perusahaan Sektor Property & Real Estate yang Terdaftar di Bursa Efek Aang Syahdina; Anjela Puspita; Dhevia Pragatti; Lisnawati Lisnawati; Romanus Ama Raya Wai
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 4 (2024): November : 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.v2i4.1348

Abstract

The purpose of this research is to test in reality whether profitability, leverage, and company size affect company value in real estate and property companies listed on the Indonesia Stock Exchange during the 2019-2023 period. This study uses secondary data, there are 10 companies that meet the research criteria many as 50 observation data. This study uses a quantitative method. The research variables used are profitability, leverage, and company size. This test uses multiple linear analysis and the eviews 13 software program. These results illustrate that profitability and leverage do not affect company value, while company size has a negative effect. according to the results of the regression test using (REM), the Determination Coefficient R² = 0.493716, indicating that 49.37% of company value is influenced by (ROAS), (DERA), and (UP), while the remaining 50.63% is explained by other factors.
Pengaruh Sosialisasi Pajak, Pengetahuan Pajak, Pemahaman Pajak, dan Kesadaran Pajak terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan di Kelurahan Naikliu Kecamatan Amfoang Utara Kabupaten Kupang Venci Ilona Lake; Petrus E. de Rosari; Novi Theresia Kiak
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 4 (2024): November : 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.v2i4.1350

Abstract

This research aims to determine the influence of tax socialization, tax knowledge, tax understanding, and tax awareness on land and building tax compliance. This research was carried out in Naikliu Village, Nort Amfoang Utara District with a population of 534 taxpayers. The method used in selecting the sample was random sampling using the slovin formula and was determined as many as 100 respondents. This type of research is included in quantitative descriptive with survey methods. The type of data used in this research is primary data obtained by distributing 100 questonnaires and the total number of questionnaires that can be processed is 100. The statistical method used multiple linear regression analysis with the help of SPSS 25 application software. The results of this research show that the Socialization variabel tax, tax knowledge, tax understanding, are partially insignificant to taxpayer compliance, meanwhile taxpayer awareness partyally has a significant effect on land and building tax compliance. Meanwhile, the variables of tax socialization, tax knowledge, tax understanding, and tax awareness together simultaneosly influence taxpayer compliance.
Dampak Kesehatan Mental dan Atmosfer kerja Terhadap Motivasi Kerja Karyawan: Studi Kasus pada Karyawan Swasta di Kota Surabaya Isnawati Isnawati; Nur Farida; Nur Aini Anisa
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 4 (2024): November : 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.v2i4.1355

Abstract

Isnawati The Impact of Mental Health and Work Atmosphere on Employee Work Motivation (Case Study on Private Employees in Surabaya City), Institut of Economic Science Pemuda Surabaya, Mentor Nur Farida, S.M., M.M. The purpose of this research is to determine how the working environment and mental health of private employees in the Surabaya City area affect their motivation for their jobs. 150 private workers from a range of industrial sectors made up the research sample. A Likert scale questionnaire survey is employed as the data collection method to gauge factors related to job motivation, workplace culture, and mental wellness. The findings of data analysis using SPSS indicate that private employees' motivation at work is significantly positively impacted by their mental health and the environment in which they operate. The results of the partial t-test indicate that job motivation is significantly impacted to some extent by mental health and the work environment. Simultaneous F tests verify that work motivation is significantly impacted by both mental health and the workplace environment.  
Analisis Future Value dan Present Value Terhadap Pertumbuhan Laba Produk Hydro Coco di PT. Sanghiang Perkasa (Kalbe Nutrional Kn7) Jalan Kima Makassar A.Resky Elisa Putri; Meldilia N J Lenas; Ihsan Guntur
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 4 (2024): November : 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.v2i4.1357

Abstract

“Analysis of Future Value and Present Value on Profit Growth of Hydro Coco Products at PT. Sanghiang Perkasa (Kalbe Nutritional Kn7) Jalan Kima Makassar.” Supervised by Meldilianus N J Lenas and Ihsan Guntur. This study aims to analyze the impact of Future Value and Present Value on the profit growth of Hydro Coco products at PT. Sanghiang Perkasa. The research sample consists of primary data from financial reports for the 2019-2023 period, which will be analyzed using the SmartPLS analysis tool. The analysis results reveal that Future Value (FV) has a significant positive effect on profit growth, and Present Value (PV) also has a significant positive effect on profit growth. The FV and PV analyses can help the company evaluate investments by considering cash flows to optimize the profit growth of PT. Sanghiang Perkasa’s Hydro Coco products in the future.
Analisis Struktur Modal terhadap Kinerja Keuangan Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022 : Studi Kasus PT Blue Bird Tbk Sri Febrianti
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 4 (2024): November : 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.v2i4.1358

Abstract

"Capital Structure Analysis of the Financial Performance of Companies Listed on the Indonesian Stock Exchange for the 2018-2022 Period (Case Study of Pt Blue Bird Tbk)". under the guidance of Mrs. Dr. Milka Pasulu, SE., M.Si, and Fausiah, S.E., M.Si. This research aims to determine the effect of capital structure policy on the financial performance of PT Blue Bird Tbk. The research sample is the 31 December financial report regularly for 5 years in accordance with the research period required for the periods 2018, 2019, 2020, 2021 and 2022 (The financial report as of 31 December is a financial report that has been audited). The results of the analysis found that the company PT Blue Bird Tbk for the 2018 – 2022 period, where analysis of capital structure policies to measure financial performance obtained poor results. Regarding this, the values ​​obtained from DER, DAR, ROA and ROE measurements experience fluctuating percentages (rising and falling).
Analisis Praktik Akuntansi pada Tingkat Keluarga, Masyarakat dan Bisnis di Indonesia M. Masrukhan; Sinta Nurhaliza; Nur Aminah; Anggy Cindy Agustine
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 4 (2024): November : 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.v2i4.1362

Abstract

Accounting makes a significant contribution in organizing finances at the family, community and business levels. The literature review method was used in this research to analyze accounting practices in Indonesia, by collecting secondary data from various sources. The research revealed that in the family sphere, accounting plays an important role in helping millennial couples manage their finances and achieve their financial targets. At the community level, accounting ensures transparency and accountability in the management of social funds such as those allocated to mosques. In the business world, accounting practices involve using codes of conduct, SAKs, and accounting software to ensure financial statements remain accurate. This reflects the variety of accounting practices tailored to the needs and characteristics at the family, community and business levels.
Peran Anggaran dalam Mengambil Keputusan Manajerial di Perusahaan Muammar Khaddafi; Fuja Mastiara; Nadia Agustina; Hidayanti Hidayanti; Halimah Halimah
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 4 (2024): November : 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.v2i4.1365

Abstract

The budget is an important tool in the managerial decision making process. As a structured financial guide, budgets help managers plan, coordinate and control company resources. Through budget preparation, managers can determine cost requirements, allocate resources effectively, and set financial targets that support the achievement of organizational goals. Additionally, budgets serve as performance evaluation tools, allowing managers to compare actual results with projections, identify deviations, and take necessary corrective actions. Using the right budget also helps management reduce health risks, increase operational efficiency, and ensure that strategic decisions are based on measurable and accountable information. Thus, the budget plays a crucial role in supporting a more rational and focused decision-making process.
Pengembangan Sumber Daya Manusia terhadap Peningkatan Kompetensi Dikantor Pengawasan dan Pelayanan Bea dan Cukai Tipe Madya Pabean B Medan Fadilatul Ummah; Mudji Kuswinarno
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 2 No. 4 (2024): November : 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.v2i4.1379

Abstract

This research examines the influence of human resource development on the competency and performance of employees at the Customs and Excise Supervision and Service Office Type Madya Customs B Medan. Through interviews with five employees of the Medan Customs and Excise Supervision and Service Office of Type A Customs, this research identified the steps taken by the leadership to improve employee competency and performance, as well as overcome the obstacles faced. The main focus of research is development programs which include training, skills and mental development, assessment, and providing motivation through capacity building activities. The theory used refers to the concept of employee performance according to Sedarmayanti, with a qualitative approach that includes observation, interviews and collecting supporting documents. The research results show that the human resource development carried out plays an important role in improving the competency and performance of employees in the office.

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