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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 9 Documents
Search results for , issue " Vol 1, No 1 (2017)" : 9 Documents clear
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 | Download Original | 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.
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 | Download Original | 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.
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 | Download Original | 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.
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 | Download Original | 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.
Pengaruh Pertumbuhan Modal Dan Corporate Social Responsibility Terhadap Kinerja Keuangan Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2010-2012 esterlin, ivana nina
Research Journal of Accounting and Business Management Vol 1, No 1 (2017)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (495.318 KB) | DOI: 10.31293/rjabm.v1i1.2725

Abstract

Kondisi perekonomian saat ini telah menciptakan suatu persaingan yang ketat antar perusahaan pertambangan. Persaingan dalam perusahaan pertambangan membuat setiap perusahaan semakin meningkatkan kinerja agar tujuannya dapat tetap tercapai. Beberapa hal yang perlu dipertimbangkan dalam peningkatan kinerja perusahaan adalah adanya pertumbuhan modal dan pelaksanaan CSR perusahaan. Tujuan penelitian ini adalah Menguji pengaruh pertumbuhan modal terhadap kinerja keuangan, menguji pengaruh Corporate Social Responsibility terhadap kinerja keuangan dan menguji pengaruh pertumbuhan modal dan Corporate Social Responsibility terhadap kinerja keuangan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2010 – 2012. Populasi dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di BEI periode 2010-2012. Model penelitian yang digunakan dalam penelitian ini adalah regresi linear berganda. Hasil penelitian membuktikan pertumbuhan modal berpengaruh terhadap kinerja keuangan secara parsial, Corporate Social Responsibility berpengaruh terhadap kinerja keuangan secara parsial dan Pertumbuhan modal dan Corporate Social Responsibility secara simultan berpengaruh terhadap kinerja keuangan. Kemampuan model regresi linear berganda dalam menjelaskan variasi variabel kinerja keuangan sebesar 39,8%.
Pengaruh Tingkat Inflasi Dan Suku Bunga Terhadap Beta Saham Pada Perusahaan Real Estate Di Bursa Efek Indonesia Dewi, Catur Kumala
Research Journal of Accounting and Business Management Vol 1, No 1 (2017)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (357.393 KB) | DOI: 10.31293/rjabm.v1i1.2734

Abstract

The interest rate affects the stock price at which the rising stock price will affect the stock return. If interest rates rise, that will lead to interest rates on loan which will affect the creditor or company. Companies which have high risk of interest rate will affect the price of their shares because investors mark that company has no good prospects. It is important to involve external factors to make the research more accurate. External factors include inflation rate, gross domestic product, interest rate and exchange rate. The exchange rate could be affected by inflation. Fluctuations of exchange rate may result the changes in the companys cash flow in the future. The risk caused by this fluctuation is the higher the fluctuation; the greater the risk received otherwise the lower the fluctuation, the lower the risk. This risk will affect the stock returns. 
Persepsi Mahasiswa Akuntansi Mengenai Penghargaan Finansial Terhadap Pilihan Karirnya Sebagai Akuntan Publik Solihin, Danna
Research Journal of Accounting and Business Management Vol 1, No 1 (2017)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (457.378 KB) | DOI: 10.31293/rjabm.v1i1.2726

Abstract

Career is an entire working position held during the life cycle of a persons job. Factors that influence career choice are intelligence ability, interest, personality and motivation. One form of motivation is financial reward. This study indicates a relevancy between perception of accounting student about financial reward and career choice as public accountant. Perception of accounting student about financial reward is results obtained as a contracting of the work that has been fundamentally believed for most companies as the main attraction to give satisfaction to its employee. Public Accountant is a career who gives good reward financial and varying work experience
Kinerja Kredit Usaha Rakyat Pada Perbankan Samarinda haryadi, rina masithoh
Research Journal of Accounting and Business Management Vol 1, No 1 (2017)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (485.988 KB) | DOI: 10.31293/rjabm.v1i1.2736

Abstract

This research to know the performance of peoples business credit at one of retail bank at Samarinda in 2012 - 2014 which measured by Loan To Equity (LTE), Credit Risk Ratio (CRR) and Provission for Loan Losses (PLL). The result of Credit Risk Ratio (CRR) measurement in 2012-2013 shows that the credit performance of the people business has increased, which has a higher ratio which means unhealthy KUR performance in bank management capability to minimize the risk of bank credit failure. While the year 2014 has decreased that has a smaller ratio which means the performance of healthy KUR in the ability of bank management in minimizing the risk of bank credit failure.Measurement by using the Provision for Loan Losses (PLL) for 2012-2013, shows that the credit performance of the people business has increased that has a higher ratio which means that the banks credit performance is not good the effectiveness of credit management many banks experiencing credit congestion. While the year 2013 until the year 2014 has decreased that has a smaller ratio which means the performance of good bank credit that is effectiveness management  bank credit does not suffer a lot of credit congestion
Zakat in Employees Income Tax Ruliana, Titin
Research Journal of Accounting and Business Management Vol 1, No 1 (2017)
Publisher : Faculty of Economic of University 17 Agustus 1945 Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (253.733 KB) | DOI: 10.31293/rjabm.v1i1.2728

Abstract

The income tax is one of the most frequent tax levied by the government and pay taxes is an obligation for the people of Indonesia. In addition, in the Islamic religion is also the obligation to pay zakat profession for those who have fulfilled the nisab to pay zakat. The government has issued regulation PP. 60 of 2010 concerning Zakat or compulsory religious contribution that may be deducted from gross income referring to Law No.38 of 1999 and then renewed to become law No.23 of 2011 on the management of zakat. This is done so as not to double load. This research is conducted on shipping company is to calculate and analyze the appropriateness of zakat application as deduction of income tax of employee (PPh 21) with zakat management law. 23 of 2011.Research coverage on the application of professional zakat (Zakat Law No.23 of 2011 on Zakat Management) as a deduction of income tax of employees (Tax Law No. 36 of 2008). The research was conducted at Sailing Company in Samarinda, East Kalimantan Province. This study uses employee payroll data in 2015. This study uses the following analytical tools: (1) The tax rate stipulated on the taxable income of the individual taxpayer in the country, as set forth in article 17 paragraph 1 of Law No.36 of 2008; (2) Non-Taxable Income (PTKP) Article 7 paragraph 1 Law No.36 of Law No.36 of Year 2008; 3) Income Tax (PPh) Article 21 of Law No.36 Year 2008; (4) of Law no. 23 Year 2011 About Management of Zakat Chapter IV Article 11 on Calculation of Nisab and Haul Zakat.

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