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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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Analisis Solvabilitas, Profitabilitas, Likuiditas dan Pengaruhnya terhadap Financial Distress dengan Good Corporate Governance Sebagai Variable Moderasi Albertin Yunita Nawangsari
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 2 (2025): 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.v3i2.1696

Abstract

This study aims to analyze the impact of solvency, profitability, and liquidity on financial distress, with good corporate governance as a moderating variable. The research employs a quantitative approach with moderation regression analysis. The results indicate that solvency, profitability, and liquidity have a significant negative effect on financial distress, meaning that the better a company's financial condition in these aspects, the lower the potential for financial difficulties. Additionally, good corporate governance is proven to moderate the effect of solvency, profitability, and liquidity on financial distress, indicating that the application of good governance strengthens the negative relationship between these financial indicators and financial distress. These findings highlight the importance of corporate management in maintaining financial health and applying good corporate governance principles to minimize the risk of financial distress.
Pengaruh Skills Keterampilan dan Abilities Kemampuan Terhadap Produktivitas Kerja Karyawan PT. Bastian Olah Sawit Simpang Tungkal Eti Pinasti; Kholilah Kholilah; Mister Candera
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 2 (2025): 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.v3i2.1710

Abstract

The purpose of this Study was to determine the effect of skills and work abilities on employee work productivity at PT. Bastian Olah Sawit Simpang Tungkal? I simultaneously and partially. This study is a associative study, the variables used are skills, abilities on employee work productivity. The populationin this study was 133 employees taken as many as 58 samples. Primary data needed as a basis for analysis, while the data collection technique was a questionnaire, the analysis technique used was multiple linear regression, hypothesis testing. f-fees ,t-test and coofecient of determination. The results of this study are:there is a significant influence of skills and abilities on the work productivity of employees of PT. Bastian Olah Sawit Simpang Tungkal. there is a significant influence of skills on the work productivity of employees of PT. Bastian Olah Sawit Simpang Tungkal. there is a significant influence of abilities on the work productivity of employees of PT. Bastian Olah Sawit Simpang Tungkal. As evidenced by the calculated t value being smaller that the t table
Pengaruh Independensi dan Pengalaman Kerja terhadap Kualitas Audit pada Kantor Akuntan Publik di DKI Jakarta Timur Utina Kobak; Eka Budi Yulianti; Rosaidah Permana Sari
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 2 (2025): 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.v3i2.1713

Abstract

This study aims to test and determine how important the influence of Independence and Work Experience is on audit quality at Public Accounting Firms (KAP) in East Jakarta. The research method used is quantitative because it has conducted tests using SPSS such as respondent identity, gender, age, last level of education, length of service and also conducted classical assumption tests, namely data validity, data reliability, data linearity, multicollinearity, heteroscedasticity, autocorrelation test, simple linear regression, multiple linear regression, coefficient test, correlation coefficient test and also partial and simultaneous hypothesis tests. This study proves that the influence of independence and work experience as variables that are very influential, an auditor must have these two integrities with a responsible basis in order to provide good and quality audit results.
Pengaruh Durasi Pengambilan Bagasi dan Citra Maskapai terhadap Kepuasan Penumpang di Bandar Udara Internasional Halim Perdanakusuma Jakarta Yulyanah Turizkiyah; Nur Makkie Perdana Kusuma
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 2 (2025): 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.v3i2.1717

Abstract

In aviation, two important factors can affect passenger satisfaction: time efficiency in service, especially in the baggage claim process, and airline image. These two activities also apply to passengers at Halim Perdanakusuma International Airport. This study aims to determine whether there is an influence between the duration of baggage claim and airline image on passenger satisfaction, both partially and simultaneously. This study uses a quantitative approach to data collection. It distributes questionnaires to 105 Citilink Indonesia passengers and 105 Batik Air passengers who claim their baggage in the arrivals area. In addition, it uses baggage manifest data in the form of first baggage (fi-bag) and last baggage (la-bag) time data. The data is then analyzed using the t-test (partial test) and f-test (simultaneous test). The results of the study indicate that partially, the Baggage Claim Duration variable has a significant effect on the Passenger Satisfaction variable, both for Citilink Airlines (sig.=0.30) and Batik Air (sig.0.035). The results of the study indicate that partially, the Airline Image variable has a significant effect on the Passenger Satisfaction variable for both Citilink Airlines (sig.=0.000) and Batik Air (sig.=0.000). Furthermore, the Baggage Claim Duration and Airline Image variables simultaneously affect the Passenger Satisfaction variable, with a significance of 0.000 for both Citilink and Batik Air Airlines.
Implikasi Hukum Bisnis Terhadap Perlindungan Konsumen dalam Transaksi E-Commerce di Indonesia Sarah Simanjuntak; Dina Oviani Siregar; Listra Debora Siahaan; Toman Sony Tambunan
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 2 (2025): 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.v3i2.1718

Abstract

This study aims to analyze the implications of business law on consumer protection in e-commerce transactions in Indonesia. The results of the study indicate that business law plays an important role in protecting consumers in e-commerce transactions. However, the effectiveness of existing laws and regulations is still questionable because there are still many cases of fraud and unfair business practices. Therefore, this study suggests the need for improvements to laws and regulations, increased consumer awareness, effective supervision, and cooperation between the government and business actors to improve consumer protection in e-commerce transactions in Indonesia.
Analisis Penerapan Sistem Pengendalian Manajemen untuk Meningkatkan Kinerja Perusahaan pada PT. Melu Bangun Wiweka Sarah Simanjuntak; Dina Oviani Siregar; Enjelina Jurela Rotua Lumban Tobing; Toman Sony Tambunan
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 2 (2025): 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.v3i2.1719

Abstract

This study aims to analyze the implementation of management control systems in improving company performance at PT. Melu Bangun Wiweka (MBW), a private construction company facing tight competition in the construction services industry. The study uses a qualitative approach with a descriptive method, where data is obtained through interviews with the company. The results of the study indicate that PT. MBW has implemented a fairly good management control system through the stages of strategic planning, budgeting, activity implementation, and performance evaluation. This system has been proven to play an important role in directing organizational activities and improving employee performance through the provision of rewards and sanctions based on standard operating procedures. This study concludes that a structured and communicative management control system can improve the effectiveness and efficiency of the company in achieving its goals. It is recommended that the company continue to improve employee understanding of the company's vision and strengthen the evaluation system to face competitive challenges in the future
Analisis Penyebab Bottleneck dalam Produksi Lip Balm di PT Rumah Rumput Laut Menggunakan Diagram Fishbone Zaqi Fathul Rohman; Shakkira Bintang Maharani; Triana Mega Oktarina; Sayyidah Dzakira Azra; Fatimah Zahra Rito; Ghina Yunita
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 2 (2025): 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.v3i2.1720

Abstract

This study aims to analyze the causes of bottlenecks in lip balm production at PT Rumah Rumput Laut by using a survey approach and fishbone diagram analysis method. The research method used is a descriptive method with survey approach which was conducted at PT Rumah Rumput Laut, Bogor Regency, West Java. Data were collected through observations and interviews with related parties in the production process based on previously identified problems. A fishbone diagram was used to identify the factors causing bottlenecks, which were grouped into six main categories, namely: manpower, machine, method, material, measurement, and environment. The results of the fishbone diagram analysis show that bottlenecks in lip balm production are caused by the irregular flow of material transfer, long waiting time for the quality control process, and limited production capacity. To overcome this problem, it is necessary to improve the operator supervision system, implement a regular machine maintenance schedule, rearrange the production space layout, and use technology to monitor machine conditions in real time.
Perlakuan Akuntansi Piutang Serta Seberapa Besar Pengaruhnya terhadap Laporan Keuangan Indari Umayah; Aqnes Dwi Sakti Hamidah
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 2 (2025): 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.v3i2.1733

Abstract

Uncollectible receivables have a considerable risk and can reduce the level of company profitability. Therefore, every company needs to pay special attention to the management of receivables so as not to cause losses. One of the appropriate methods for recording bad debts in the financial statements is the reserve method. Therefore, the company forms a reserve based on estimates of receivables that are estimated to be uncollectible. The purpose of this study is to evaluate the way accounting treats receivables and how this impacts the financial statements. Using primary data, this research was conducted at KOPERINDO JATIM Kandat, which is located at Jl. Raya Kediri, Kandat Village, Kandat District, Kediri Regency, East Java 64173. Quantitative descriptive analysis was used to analyze the data. The results of the analysis show that, using the percentage of sales approach, the total amount of bad debts will reach Rp23,272,860 in 2024. In contrast, using the reserve method with the percentage of receivables approach, the amount of bad debts will reach Rp120,669,520 in 2024. Based on these results, the calculation of the reserve method with the percentage of receivables approach is in accordance with the theory, which aims to add the amount of accounts receivable to the total receivable.
Perencanaan Kebutuhan SDM (Manajemen dan Operasional) dan Rumusan Pengembangan SDM Fajar Dio Wahyu Tri Amukti; Agung Winarno
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 2 (2025): 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.v3i2.1741

Abstract

Human resource (HR) planning and development is an important foundation in supporting the achievement of strategic organizational goals. This article comprehensively discusses the HR needs planning process in the managerial and operational context, as well as sustainable HR development strategies. The method used is a literature study with a descriptive approach to explore concepts, theories, and best practices in HR management. The results of the study indicate that HR planning not only includes recruitment and training, but also talent management, career development, and structured performance evaluation. On the other hand, HR development strategies focus on improving competencies through technical training, leadership development, and soft skills to face changes in the business environment. The synergy between planning, operational implementation, and HR development is very important to form an adaptive, competitive, and sustainable organization.
Analisis SWOT dalam Meningkatkan Daya Saing pada Perusahaan Fashion Dust Sumaeda Sumaeda; Ustadus Sholihin; Beny Mahyudi Saputra
Jurnal Rimba Riset Ilmu manajemen Bisnis dan Akuntansi Vol. 3 No. 2 (2025): 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.v3i2.1744

Abstract

This study aims to determine the SWOT analysis in increasing competitiveness at PT. Matahari Department Store Kediri. The problem in this study is "does SWOT Analysis play a role in increasing competitiveness at PT. Matahari Department Store Kediri. The research method used is the descriptive analysis research method, SWOT Matrix, External Factor Evaluation Matrix (EFE Matrix), Internal Factor Evaluation Matrix (IFE Matrix). The results of the study indicate that when PT. Matahari Department Store Kediri The competitive strategy implemented by PT. Matahari Department Store Kediri only provides quality products at affordable prices but also considers maximum product sales through social media, and maintains the company's image in the eyes of consumers so as to increase customer loyalty and the weighted value of the Internal Factor Evaluation Matrix (IFE Matrix) is 2.85 which indicates that the position of PT. Matahari Department Store Kediri has a very strong internal position. While the weighted value of the External Factor Evaluation Matrix (EFE Matrix) is 3.02 which indicates that PT. Matahari Departement Store Kediri in facing the dynamics of the external environment the company's position is relatively strong.

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