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Kota samarinda,
Kalimantan timur
INDONESIA
Research Journal of Accounting and Business Management
ISSN : 25803115     EISSN : 25803131     DOI : -
Core Subject : Economy,
Arjuna Subject : -
Articles 48 Documents
The Importance in Developing Professional Skills at the Workplace Nurqamarani, Adisty Shabrina
Research Journal of Accounting and Business Management Vol 1, No 1 (2017)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

Show Abstract | Original Source | Check in Google Scholar | Full PDF (360.279 KB) | DOI: 10.31293/rjabm.v1i1.2723

Abstract

This article contains an exploratory study of professional skills in global context. The aim of the study is to elaborate the importance of developing professional skills in the workplace as well as to explore the drivers of professional skills development. The methodology of study is based on literature review. The study examines the demand for professional skills development in global contexts and factor that shaping the demands using theoretical evidence. The result of the study showed that dynamic global environment has influenced the demand for professional skills, in terms of recruiting more skilled worker and employees who are highly initiative to develop their professional skill. Thus, it is necessary for individual and company to develop professional skills.
IMPLEMENTASI TAX AMNESTY DI KALIMANTAN TIMUR Wibowo, Sarwo Eddi
Research Journal of Accounting and Business Management Vol 2, No 1 (2018)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

Show Abstract | Original Source | Check in Google Scholar | Full PDF (224.656 KB) | DOI: 10.31293/rjabm.v2i1.3479

Abstract

This study aims to determine the social-economic changes of the poor community after the acceptance of the business capital assistance program, to develop the tax potential and tax ratio realization for the realization of participation, community responsibility and independence in development.The results showed that the implementation of tax amnesty in the form of national tax reform is to further enforce the independence of the State in financing national development by way of more directed all the capabilities / potential of the taxpayer community.
Analisis Penambahan Investasi Pada PT. XYZ dalam Pegembangan Usaha Rerung, Beatrix Tandi
Research Journal of Accounting and Business Management Vol 1, No 2 (2017)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

Show Abstract | Original Source | Check in Google Scholar | Full PDF (628.244 KB) | DOI: 10.31293/rjabm.v1i2.3002

Abstract

This study aims to analyze the feasibility of additional investment for the company and application of investment feasibility analysis method relating to additional business activities at PT.PXY. The method used in analyzing the feasibility of additional investment is done by  several methods, namely Accounting Rate of Return (ARR) Method, Pay Back Period (PBP) Method, Net Present Value (NPV) Method, and Internal Rate of Return (IRR) The results show that the Company requires a fund of Rp. 1.162.799.000, - to add fixed assets in order to expand its operational activities. So the companys revenue will be bigger in the future. With the addition of fixed assets, the total value of fixed assets owned by PT. XYZ to Rp. 5.637.799.000, - for the project period of 2017 - 2021. With the addition of fixed assets and assumptions made may be valid for the life of fixed assets, the projected profit to be derived from additional fixed assets will be greater than the amount of profit generated fixed assets without additions. By using the net present value analysis, the addition of fixed assets is feasible to be executed because the present value of the net cash flow projection to be received from 2017 - 2021 has calculated the risk through certainty equivalent method so that net present value after addition is greater than without adding, Rp. 12.227.069.216, - is greater than Rp. 1.523.926.239, -. Keywords: Investment Method, Business
Does Education Can Explain Economic Growth? Contribution of Old And New Approach Reza, faizal
Research Journal of Accounting and Business Management Vol 1, No 1 (2017)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

Show Abstract | Original Source | Check in Google Scholar | Full PDF (449.853 KB) | DOI: 10.31293/rjabm.v1i1.2730

Abstract

Does education can explain economic growth? The aim of this study is to find out the impact of education on economic growth with two different approach that is the old approach called Augmented Solow Model (Neoclassical Growth Theory) and newer approach called New Growth Theory. Many research used this two model and found different result, in broad outline there are still two conclusion about impact education on economic growth. First, many researcher still conclude that education is one of important variable that influence economic growth, and vice versa. Apart from the fact that education still give two conclusion, New Growth Theory with TFP serves a broader view about what channel that used by education to influence economic growth that is from diffusion and innovation.
ANALISIS TREND KINERJA KEUANGAN BANK KALTIM Indrawati, Andi
Research Journal of Accounting and Business Management Vol 1, No 2 (2017)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

Show Abstract | Original Source | Check in Google Scholar | Full PDF (355.486 KB) | DOI: 10.31293/rjabm.v1i2.3043

Abstract

The object of this study is Bank Kaltim financial statements that have been audited by independent auditors. Research data obtained through documentation. This research includes descriptive research. In order to analyze the development of financial performance from 2017-2019, researcher used trend analysis technique.Trend analysis is a method of statistical analysis that is intended to make an estimate or forecast the future. To do a good forecasting is needed various kinds of information (data) is quite a lot and observed in a period of relatively long, so that the analysis can determine how many big fluctuations and the factors that influence those change. The profitability ratios will provide an overview of the effectiveness of the management of the company. The greater the profitability means the better, because the prosperity of the owner of the company increased with greater profitability. Profitability ratios consist of Profit Margin, Basic Earning Power, Return on Assets and Return on Equity.
PENGARUH KEMAMPULABAAN DALAM MEMEDIASI KINERJA KEUANGAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN MANUFACTURE SECTOR MINING AND MINING SERVICE YANG GO-PUBLIC DI INDONESIA Jonathan, LCA Robin
Research Journal of Accounting and Business Management Vol 1, No 2 (2017)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

Show Abstract | Original Source | Check in Google Scholar | Full PDF (356.72 KB) | DOI: 10.31293/rjabm.v1i2.2983

Abstract

This study aims to determine and analyze the effect of profitability in mediating the financial performance projected in the ratios of efficiency, liquidity and leverage to the value of the company making sectormining and mining services go-public in IndonesiaThe development of manufacture sector mining and mining service has reached 40 companies and from that number is taken the financial statements of the period 2013-2015, in the analysis by using regression analysis of mediation variables with Productof Coefficient method developed by Sobel. Sobel test results states that profitability has a significant effect in mediating leverage to corporate value and no significant effect in mediating the variables of efficiency and liquidity to the value of the company.
Quality of Public Services Jonathan, LCA Robin
Research Journal of Accounting and Business Management Vol 1, No 1 (2017)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

Show Abstract | Original Source | Check in Google Scholar | Full PDF (249.516 KB) | DOI: 10.31293/rjabm.v1i1.2724

Abstract

Improving the quality of public services at the local level is very important, the community directly receives and feels the service provided by the local government. This research is to know and analyze the quality of public service at the Department of Manpower and Transmigration of East Kutai Regency. The population of this study are all consumers in East Kutai District who come to the Office of Manpower and Transmigration to obtain services. The assessment of the quality of public services consists of variables Realibility, Responsivenes, Assurance, Emphaty dan Tangibles menggunakan skala Likert; Metode Importance and Performance Analysis (IPA) to compare the gap between appraisal and community expectations; And Cartesian Diagram. The conclusions of the study are: (1) There are 10 sub variables in quadrant B, indicating the consumer is satisfied with the service; (2) There are 3 sub-variables in quadrant A, indicating consumer not yet satisfied at service performance; (3) There are 2 sub variables in quadrant C, indicating consumer not satisfied with importance and service performance; (4) There are 4 sub-variables in quadrant D, indicating consumer satisfaction at service performance; (5) The average value of Service Performance that has been received by consumers is smaller than the value of service expectation. This means that the services provided by the Disnakertrans have not provided satisfaction for consumers and therefore need to improve their performance.
EVALUASI KAPABILITAS AUDIT INTERNAL PADA PERWAKILAN BPKP PROVINSI KALIMANTAN TIMUR Latief, imam Nazarudin
Research Journal of Accounting and Business Management Vol 2, No 1 (2018)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

Show Abstract | Original Source | Check in Google Scholar | Full PDF (351.801 KB) | DOI: 10.31293/rjabm.v2i1.3480

Abstract

This study aims to determine (1) To know the understanding of the enhancement of APIP capability by using Internal Audit Capability Model (IA-CM) (2) To know the internal audit capability level at the BPKP Representative of East Kalimantan Province and the efforts to be taken to improve and maintain it. This research was conducted at BPKP Representative of East Kalimantan Province. Period assessed by the authors internal audit capability is the period of 2016.This research is conducted by field research and literature research by reading the literature related to the problem under study. The data used to evaluate internal audit capability at BPKP Representative of East Kalimantan Province is data of internal audit capability condition of BPKP Representative of East Kalimantan Province. The analytical tool used in this research is Head of BPKP Regulation No. 16 of 2015 on Technical Guidelines for Capacity Improvement of Government Internal Supervisory Apparatus.The result of this research is internal audit capability of BPKP Representative of East Kalimantan Province on elements of Role and Service, Professional Practice, Accountability and Performance Management, Organizational Relations and Culture, The Governance Structure is at level 3 (integrated), while the element of Human Resource Management is at level 2 (infrastructure). Based on the evaluation of the six elements, the internal audit capability of BPKP Representative of East Kalimantan Province is at level 3 (integrated) with the record.
CRITICAL REVIEW OF SYSTEM METHODOLOGY Nurqamarani, Adisty Shabrina
Research Journal of Accounting and Business Management Vol 1, No 2 (2017)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

Show Abstract | Original Source | Check in Google Scholar | Full PDF (301.719 KB) | DOI: 10.31293/rjabm.v1i2.3041

Abstract

This article contains critical review of system methodology. The aim was to explore different types of system methodology and its implication on management. The background of this article is due to the use of system methodology that is assumed beneficial to tackle management problem. A review of research articles that examined the variety of system methodology includes lean system methodology and system of system methodology is presented in this paper. The review suggests that implementation of system methodology should embrace a unitary purpose and control in order to be effective. As recommendations of the implementation of system methodology, managers and leaders may improve their employees’ performance by considering and addressing the aspects that affect the implementation on system methodology to be succeeds. 
Struktur Modal Dan Nilai Perusahaan (Studi Pada Sektor Pertambangan Yang Terdaftar Di Bei Periode 2012-2015) Effendi, Murfat
Research Journal of Accounting and Business Management Vol 1, No 1 (2017)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

Show Abstract | Original Source | Check in Google Scholar | Full PDF (552.94 KB) | DOI: 10.31293/rjabm.v1i1.2731

Abstract

This study aims to describe the influence of capital structure to the firm value. Applying quantitative research, this study used secondary data taken from companies’ financial statements. The sampling technique applied was purposive sampling method. The population were mining companies listed in Indonesia Stock Exchange in the period of 2012-2015. In analyzing the data, this study applied classical assumption test and multiple linier regression. The indicators for the capital structure were Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), while the indicator for Firm Value was Tobin’s Q. The findings showed that there was a significant effect of the independent variables of DAR and DER simultaneously. Partially, DAR was significantly affected by Tobin’s Q while DER was not influenced by the dependent variable.