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INDONESIA
Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Published by Universitas Mohammad Husni Thamrin
ISSN : 27163911     EISSN : 27210472     DOI : 10.37012
Core Subject : Economy,
Economics, Econometrics & Finance
Covering of original research on Economic Management and Accounting studies using an interdisciplinary perspective.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 381 Documents
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The Impact of Changes in Long-Term Liabilities on the Stock Price of PT Aneka Tambang Tbk Pranoto, Madeline Guenevere; Melodious, Heavenly; Elizabeth Tiur Manurung
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.3137

Abstract

This study aims to examine the effect of long-term liabilities on the stock price of PT Aneka Tambang Tbk using the company’s financial data. In the mining industry, which is highly affected by commodity price fluctuations and large capital requirements, long-term liabilities serve as an important financing source to support business expansion and operational activities. However, increasing long-term liabilities may also raise the company’s financial risk, which can influence investor perception and stock price movements. This research uses long-term liabilities and stock price data of PT Aneka Tambang Tbk from 2017 to 2024 with a total of 30 observations. A simple linear regression method is applied to analyze the relationship between long-term liabilities as the independent variable and stock price as the dependent variable. The results show that long-term liabilities have a negative and statistically significant effect on the stock price, with a regression coefficient of -2.53516×10⁻⁷ and a p-value of 7.0484×10⁻⁶, which is below the 0.05 significance level. This indicates that an increase in long-term liabilities tends to be negatively perceived by the market. The Adjusted R Square value of 0.5023 suggests that approximately 50.23% of the variation in PT Aneka Tambang Tbk’s stock price can be explained by changes in long-term liabilities, while the remaining variation is influenced by other factors such as global commodity prices, operational performance, government policies, and investor sentiment. Therefore, this study highlights the importance of prudent management of long-term liabilities, as it plays a significant role in maintaining the market value and investor confidence in PT Aneka Tambang Tbk
The Influence of Leadership Style on the Performance of Civil Servants in the Karawang Regency General Election Commission Environment Susilo, Lantip Handoyo; Wibowo, Endro; Bangkahulu, Jailani; Samsi, Johannes; Azhari, Yasin
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.3140

Abstract

In realizing good governance, a state apparatus must be able to improve its performance optimally, but this needs to be supported by the existence of quality Human Resources. This study was conducted to analyze the influence of leadership style on the performance of civil servants at the General Election Commission (KPU) of Karawang Regency. The background of this study is based on the important role of a leader in creating an effective work environment, especially in government bureaucracy that demands professionalism, accountability, and transparency. The approach used was quantitative with a descriptive associative design, involving 30 employees as respondents. Data were collected through the distribution of questionnaires that had been tested for validity and reliability, and supported by interviews and field observations. The results of the analysis showed a positive and significant relationship between leadership style and employee performance. The correlation coefficient value of 0.699 indicates that the relationship between the two variables is in the strong category, while the linear regression test revealed that 48.8% of the variation in employee performance can be explained by leadership style. These findings confirm that the more appropriate the leadership style applied, the higher the employee performance. The implications of this research highlight the importance of leadership as a highly strategic factor in improving the performance of state officials. Therefore, the Karawang Regency General Elections Commission (KPU) is advised to continue developing adaptive, communicative, and performance-oriented leadership practices to optimally achieve organizational goals.
The Effect of Capital Structure on Business Risk as Measured Through the EBIT Variation Coefficient in Leading Food Companies on the IDX in the Post-Covid-19 Period of 2021–2023 Tjahjadi, Grace Natalia; Manurung, Elizabeth Tiur
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.3156

Abstract

The post-COVID-19 pandemic period of 2021–2023 has brought significant changes to the business world, including the food industry, which had previously been considered relatively stable and resilient to crises. This situation requires companies to adopt adaptive financial management, particularly in terms of capital structure. Capital structure, the balance of debt and equity funding, is a strategic aspect that determines a company's ability to maintain liquidity, operational flexibility, and profit stability. This study aims todetermine the effect of capital structure on business risk infood companies listed on the Indonesia Stock Exchange in the post-pandemic period.Business risk is measured using the EBIT Variation Coefficient, while capitalstructure is measured using the leverage ratio. The analysis is conducted usinglinear regression with a series of classical assumption tests. The results show thatcapital structure has a positive and significant effect on business risk. The results of thet-test indicate that capital structure has a significant effect with a t-value of1.902 and a significance value of 0.023. The F-test also shows that the regression model issignificant with a significance value of 0.002, making the model suitable for use.Meanwhile, the coefficient of determination R² value of 0.195 shows thatcapital structure can explain 19.5% of business risk, while the rest isinfluenced by other factors outside the model. This finding confirms that the higherthe level of debt usage, the greater the risk of EBIT fluctuations that must beborne by the company.
The Effect of Excise Tax Stamps on Total Sales and Net Profit: A Case Study of PT. Gudang Garam Tbk and PT Hanjaya Mandala Sampoerna Tbk Lim, Louis; Oktaviani, Shelinda; Manurung, Elizabeth Tiur
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.3173

Abstract

This study aims to analyze the influence of excise stamps and total sales on net profit at PT Gudang Garam Tbk (GGRM) and PT HM Sampoerna Tbk (HMSP), the two largest cigarette companies in Indonesia. Using a quantitative approach based on secondary data from financial reports during the study period, this study processed the variables of excise stamps, total sales, and net profit through multiple linear regression after natural logarithm transformation and classical assumption tests. Data were analyzed to test the partial and simultaneous effects of the independent variables on the dependent variable. The results showed that excise stamps had a negative and significant effect on the company's net profit, confirming that increasing excise burdens are a factor that can suppress the profitability of the cigarette industry. Meanwhile, total sales had a positive and significant effect on net profit, indicating that increasing sales volume can improve the company's financial performance despite facing high excise burdens. Simultaneously, both variables also had a significant effect with an R Square value of 0.593. These findings confirm that excise burdens and sales performance are important factors in determining the profitability of cigarette companies in Indonesia. Meanwhile, sales growth is an important strategy to maintain profits. The research results are expected to serve as a reference for industry, academics, and the government in formulating business strategies and fiscal policies in the tobacco sector.
Examining the Effects of Service Quality, Customer Satisfaction, and Marketing Communication on Customer Loyalty in Consumer Finance Budhi Heriyanto, Agustinus Yanuar; Helena Louise Panggabean
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.3174

Abstract

The consumer finance industry in Indonesia has become increasingly competitive due to the rapid growth of non-bank financial institutions and the widespread adoption of digital technology. The increasingly intense competition in the financial services industry requires companies to deliver high-quality services efficiently in order to enhance customer satisfaction and loyalty. In the context of consumer finance, rapid business expansion is often prioritized, while critical factors such as service quality, customer satisfaction, and effective marketing communication receive less attention. However, these factors play a crucial role in sustaining long-term customer loyalty and competitive advantage. This study aims to examine the effects of service quality, customer satisfaction, and marketing communication on customer loyalty in the consumer finance sector. Data were collected using a structured questionnaire administered to 100 customers of a consumer finance company in Indonesia. Multiple linear regression analysis was employed, along with tests of the coefficient of determination and hypothesis testing using SPSS 26.0. The results indicate that service quality, customer satisfaction, and marketing communication have a significant and positive effect on customer loyalty, with an adjusted R² value of 69.8%. The t-test results confirm the individual significance of each independent variable, while the F-test demonstrates the overall robustness of the regression model. These findings highlight the importance of strengthening service quality, enhancing customer satisfaction, and implementing effective marketing communication strategies to foster customer loyalty in the consumer finance industry.
The Effect of Changes in Long-Term Liabilities on Share Price of PT Jasa Marga (Persero) Tbk Pranoto, Madeline Guenevere; Maratno, Sylvia Fettry Elvira
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.3178

Abstract

This study aims to examine the effect of long-term liabilities on the stock price of PT Jasa Marga (Persero) Tbk using the company’s financial data. As an infrastructure company operating toll road networks, PT Jasa Marga requires substantial long-term financing to support the development and maintenance of its assets. Long-term liabilities serve as a major funding source; however, an increase in these liabilities may raise financial risk, which in turn can affect investor perception and stock price movements. This research uses data on long-term liabilities and stock prices of PT Jasa Marga (Persero) Tbk for the period 2017–2024, with a total of 30 observations. The data were analyzed using a simple linear regression method to examine the relationship between long-term liabilities as the independent variable and stock price as the dependent variable. The results show that long-term liabilities have a negative but statistically insignificant effect on the stock price. This is indicated by a regression coefficient of –2.30764 × 10⁻⁸ and a p-value of 0.0577, which is higher than the 0.05 significance level. Furthermore, the R Square value of 0.1227 indicates that only 12.27% of the variation in the stock price of PT Jasa Marga (Persero) Tbk can be explained by changes in long-term liabilities, while the remaining variation is influenced by other factors such as macroeconomic conditions, government policies in the infrastructure sector, operational performance, and market sentiment. Thus, this study indicates that although long-term liabilities have a negative directional relationship with the stock price, their impact is not statistically strong. Therefore, changes in the stock price of PT Jasa Marga (Persero) Tbk are more strongly influenced by external and other fundamental factors beyond the company’s long-term liability structure.
The Effect of Changes in Long-Term Liabilities on the Stock Price of PT Telekomunikasi Indonesia Tbk Heavenly Melodious; Sylvia Fettry Elvira Maratno
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.3182

Abstract

This study aims to examine the effect of long-term liabilities on the stock price of PT Telekomunikasi Indonesia Tbk over the 2017–2024 period using a simple linear regression approach. The independent variable, long-term liabilities, is analyzed to assess its contribution to stock price movements based on the company’s quarterly historical data. The regression results indicate a negative coefficient of –0.02396392, suggesting that an increase in long-term liabilities tends to be followed by a decline in stock price. Nevertheless, the p-value of 0.09257457 demonstrates that this relationship is not statistically significant at the 5 percent significance level. This finding is further reinforced by the ANOVA test, where the Significance F value of 0.09257457 indicates that the regression model as a whole is not statistically significant. The coefficient of determination (R Square = 0.0977) reveals that only approximately 9.77% of stock price variation can be explained by long-term liabilities, while the remaining portion is influenced by other factors such as macroeconomic conditions, market sentiment, and the firm’s operational performance. The negative regression coefficient is theoretically consistent with capital structure theory, financial risk perspectives, and Signaling Theory, which posit that higher long-term leverage may heighten perceived investor risk. However, its statistical insignificance suggests that long-term liabilities do not serve as the primary determinant of PT Telekomunikasi Indonesia Tbk’s stock price during the observed period.
Analysis of the Influence of Debt to Asset Ratio (DAR) on Return on Assets (ROA) at PT Bank Central Asia Tbk for the 2020-2024 Period Hapsari, Caecilia Niken; Marciano, Christian; Manurung, Elizabeth Tiur
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.3188

Abstract

This study aims to analyze the effect of the Debt to Asset Ratio (DAR) on Return on Assets (ROA) at PT Bank Central Asia Tbk during the 2020–2024 period. The research is motivated by the importance of maintaining a balance between funding structure and profitability performance, particularly during the post-pandemic economic recovery period. DAR is employed as a solvency indicator that reflects the proportion of assets financed by liabilities, while ROA serves as a key profitability indicator measuring management’s effectiveness in generating profits from total assets. This research adopts a quantitative associative approach and utilizes secondary data derived from the annual financial statements of PT Bank Central Asia Tbk over a five-year period. The data are analyzed using simple linear regression, supported by the coefficient of determination and partial significance testing (t-test) to assess the influence of the independent variable on the dependent variable. The results indicate that the Debt to Asset Ratio has a negative relationship with Return on Assets, suggesting that a decrease in leverage is associated with an improvement in asset profitability. The regression results reveal a negative DAR coefficient, confirming an inverse relationship between the two variables. Although the coefficient of determination indicates that DAR explains a substantial portion of ROA variation, the statistical test results show that the effect is not statistically significant due to the limited number of observations. Overall, the findings suggest that prudent capital structure management plays an important role in supporting the profitability performance of PT Bank Central Asia Tbk during the research period.
The Impact of Changes in Short-Term Liabilities on the Share Price of PT XL Smart Tbk Darmawan, Lauwrencia; Rachel Nur Ruhama Simatupang; Elizabeth Tiur Manurung
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.3191

Abstract

This study investigates the influence of short-term liabilities on the stock price of PT XL Smart Tbk over the period 2018–2025 using a simple linear regression framework based on 29 quarterly observations. Short-term liabilities are employed as the independent variable to assess the extent to which fluctuations in the company’s immediate financial obligations shape variations in its stock price. The regression results indicate a coefficient of –0.000309142, suggesting that an increase in short-term liabilities is associated with a decrease in stock price. However, the corresponding p-value of 0.117562308 demonstrates that this relationship is not statistically significant at the 5% significance level. The ANOVA output supports this finding, with a Significance F value of 0.117562308, indicating that the regression model does not provide sufficient explanatory power to establish a statistically meaningful relationship between the variables. The coefficient of determination (R Square = 0.0882633718) shows that only 8.83% of the variation in PT XL Smart Tbk’s stock price during 2018–2025 can be explained by short-term liabilities, while the remaining variation is influenced by macroeconomic conditions, sectoral dynamics within the telecommunications industry, market sentiment, and the firm’s operational performance. Although the effect is not statistically significant, the negative coefficient retains theoretical relevance within capital structure theories—particularly the Trade-Off Theory, Pecking Order Theory, and Signaling Theory—which posit that higher short-term financial obligations may elevate liquidity risk and potentially transmit adverse signals to investors.
The Influence of Social Media, Marketplaces, and Influencers on Increasing Culinary MSME Sales in Cilacap City Nurlasih, Finda; Nurwibowo, Fajar; Mubarak, Zulfikar Yusya
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 6 No. 2 (2025): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v6i2.3247

Abstract

Advances in digital technology have driven significant changes in the marketing strategies of Micro, Small, and Medium Enterprises (MSMEs), particularly in the culinary sector. Digitalization has driven changes in consumer behavior in seeking information, comparing products, and making purchases. Consumers are now increasingly influenced by digital media, such as social media, marketplaces, and influencer recommendations. The use of social media, marketplaces, and influencers has become a key tool for increasing market reach and sales. Social media, particularly Instagram, has become an effective promotional tool due to its ability to display product visuals attractively. This study aims to analyze the influence of social media, marketplaces (GoFood), and influencers on increasing sales of culinary MSMEs in Cilacap City. The research method used is quantitative research with an explanatory approach. The research sample consisted of 100 culinary MSMEs, determined using a purposive sampling technique. Data collection was conducted through a questionnaire with a Likert scale and analyzed using multiple linear regression with the help of SPSS. The results show that social media and marketplaces have a positive and significant effect on increasing sales of culinary MSMEs, while influencers have a positive but insignificant effect. Simultaneously, social media, marketplaces, and influencers significantly influence sales growth for culinary MSMEs in Cilacap City. This study recommends optimizing the use of social media and marketplaces as primary digital marketing strategies for culinary MSMEs.

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