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Indonesian Journal of Economics and Management

ijem
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Published by Politeknik Negeri Bandung

ISSN : - EISSN : 27470695 DOI : https://doi.org/10.35313/ijem

Core Subject : Economy, Science,

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Indonesian Journal of Economics and Management (IJEM) is a journal published by the Accounting Department of Politeknik Negeri Bandung, Indonesia. IJEM (Online ISSN: 2747-0695) published thrice a year (March, July, and November). The journal invites scholars, practitioners, and researchers to submit articles to the editorial team. The IJEM only accepts and reviews the manuscripts that have not been published previously in any language and are not being reviewed for possible publication in other journals. The main subjects for economics and management include finance, accounting, banking, corporate governance, marketing, human resource, strategic management, and others.

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 372 Documents

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Prediksi Kebangkrutan Menggunakan Altman Z-Score dan Zmijewski pada PT Prasidha Aneka Niaga Tbk Periode 2014-2018 Widya Saviera Putri; Iwan Setiawan; Benny Barnas
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The growth of the company listed on the IDX is experiencing the highest achievement as the most listed exchange of IPO in the ASEAN region. The fluctuation of the profit generated by PT. Prasidha Aneka Niaga Tbk. which tends to suffer losses in the year of research, the research aims to predict bankruptcy at PT. Prasidha Aneka Niaga Tbk. using the Altman Z-Score and Zmijewski method. The method of study that was used is a descriptive method. The data used is based on the annual financial report. The results showed that bankruptcy predictions using the Altman model of the company's Z-Score were in the grey area and had potential bankruptcy category. While bankruptcy predictions using Zmijewski the company is in a healthy category. Based on the said calculations, the company has produced different results, but judging from the ratio of each model the company is in position of vigilant bankruptcy.

Analisis Tingkat Kesehatan Kinerja Keuangan Perusahaan BUMN Bidang Industri Pertahanan (Indhan) Indonesia Periode 2015-2019 Angga Nugraha; Tjetjep Djuwarsa; Ine Mayasari
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study seeks to describe the quality of financial performance of Indonesian Defense Industry (Indhan) BUMN companies in the 2015-2019 period as measured using a reference standard based on the Decree of the Minister of State-Owned Enterprises (BUMN) Number (KEP-100/MBU/2002). The assessment indicators used as an assessment tool consist of 8 indicators, namely Return on Equity, Return on Investment, cash ratio, current ratio, collection periods, inventory turnover, total asset turnover, and the ratio of total equity to total assets. The results of the study showed varied results. PT Dahana (Persero) obtained a “Sehat AA” level of financial health in 2015-2018 and “Sehat A” in 2019. PT Industri Telekomunikasi Indonesia (Persero) obtained a “Kurang Sehat B” level of financial health in 2015-2016, then in 2017 received a "Kurang Sehat BB" to decrease in 2018 and 2019 to "Tidak Sehat CCC". PT Pindad (Persero) obtained financial performance results with a value of "Kurang Sehat BBB" in 2015-2017, then "Sehat A" in 2018 and decreased in 2019 to "Kurang Sehat BBB”.

Pengaruh Receivable Turnover dan Working Capital Turnover terhadap Profitability pada Perusahaan Farmasi yang Terdaftar di BEI Periode 2014-2018 Salma Maisa; Fifi Afiyanti Tripuspitorini; Armansyah M. Sarusu
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This final project research is aimed to determine the effect of RTO and WCTO on ROA on pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) period 2014-2018 period. The techniques are used in this research is Purposive Sampling and obtained 7 Pharmaceutical Companies on the IDX which were used as research samples. Secondary data are used in the form of company annual financial statements. The research method used are descriptive and quantitative research. The test is done by panel data regression method which is processed using eviews 10. The selected panel data regression method is the Fixed Effect Model. The results showed that simultaneously RTO and WCTO had a significant effect on profitability (ROA) of pharmaceutical companies listed on the IDX. The partial results showed that RTO had a significant negative effect on profitability (ROA) while WCTO had no significant effect on profitability (ROA) for pharmaceutical companies listed on the IDX.

Pengaruh Solvabilitas terhadap Profitabilitas (Studi pada Perusahaan Asuransi Kerugian yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2018) Muthia Nur Soniati; Ruhadi Ruhadi; Mochamad Edman Syarief
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Insurance Company is developing, proved with the amount of insurance companies now, because companies need to minimalize their risk There were several insurance companies warned by Financial Services Authority. This research has purpose to uncover the impact of Risk Based Capital to Return On Asset.The independent variable is RBC and dependent variable is ROA. The methode is explanatory and quantitative methode with secondary data which is annual financial reports period 2013 – 2018 in insurance companies listed on Indonesia Stock Exchangd that dertermined 5 companies as sample.The statistic are classic assumption test, simple linear regretion, coefficient of determination, and hypothesis test with SPSS version 23. The result by t test showed that Risk Based Capital has positive and significant influence on the Return On Asse. Where the change in Risk Based Capital can explain the change in Return On Asset by 44.9% while the rest is influenced by other factors.

Analisa Kinerja Keuangan PT BTPN Tbk Periode 2015-2019 dengan POJK Nomor 4/POJK.03/2016 Ega Virgiani; Dadang Hermawan; Rosma Pakpahan
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

In 2019, PT BTPN Tbk ranked seventh as the bank with the large asset. The purpose of ther esearch is to analyze financial performance at PT BTPN Tbk 2019 that determinate the health of the bank. This research used quantitative and secondary data from annual financial report during 2015-2019. Collecting data method is using literature study. This research using descriptive analysis with ratio: Liquidity Ratio (Quick Ratio, Loan to Fund Ratio (LFR) and Loan to Asset(LAR), Solvability Ratio (Return On Asset(ROA), ROE (Return On Equity), Net Interest Margin (NIM) and BOPO) and Rentability Ratio (Debt to Equity Ratio (DER) and Cash Adequacy Ratio (CAR)). The result of research show that financial performance of PT BTPN Tbk period 2015-2019 in good condition.

Pengaruh Likuiditas, Solvabilitas, dan Profitabilitas terhadap Earning Per Share pada Bank Umum yang Terdaftar di Bursa Efek Indonesia Rizki Muhammad Siddiq; Setiawan Setiawan; Ade Ali Nurdin
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

In conducting this research which aims to find out from the influence of Loan to Deposit Ratio (LDR), Debt to Assets Ratio (DAR), and Return on Assets (ROA) to Earning per Share (EPS) in Commercial Banks listed on the IDX period 2008-2017. In this study the type of data used is secondary data, which is from financial statement data that has been published by the website on the Indonesia Stock Exchange and the website of each company that will be examined in the period 2008-2017. The total sample used in this study is four bank companies in the banking sub-sector that have been listed on the Indonesia Stock Exchange from 2008-2017. The technique that will be used in the way of sampling is by purposive sampling technique is a technique of determining samples with certain considerations. The analysis technique in this study uses panel data regression analysis using the Eviews 10 program tool.

Prediksi Kebangkrutan pada Bank BUMN dengan Menggunakan Metode Altman Z-Score Modifikasi Periode 2019 Nita Kurniasih; Muhamad Umar Mai; Rani Putri Kusuma Dewi
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The purpose of this research is to predict the possibility of bankruptcy occur in company. The sample in this research used four state-owned banks, namely Bank BRI, Bank BNI, Bank Mandiri dan Bank BTN. The research method used is descriptive analysis techniques and tool used in predicting bankcruptcy is by using model Altman Z-Score modification. The research period used is the period 2019 with secondary data obtained from the annual financial report of state-owned bank. The result of this research conclude that all of four state-owned banks are in the grey area for the 2019 period because the value of the Z-Score obtained is between 1,10 and 2,90.

Pengaruh Debt to Equity Ratio dan Return on Equity terhadap Harga Saham pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia Antis I’niswatin; Radia Purbayati; Setiawan Setiawan
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Thiss research aims to detrmine how much influence the Debt to Equity Ratio (DER) dan Return on Equity (ROE) on Stock Prices at Food and Beverage Sub Sector companies listed on the Indonesia Stock Exchange for the period 2013-2018. The sample used in this research were ten companies obtained based on purposive sampling technique. The data used in this study is panel data so that the data will be tested using the help of the Eviews 9 application and analysed using panel data multiple analysis. The results of this analysis indicate that DER partially has a negative and significant effect on stock prices and ROE partially has a positive and significant effect on stock prices. Meanwhile, simultaneously, DER and ROE have a joint influence on stock price of companies in the Food and Beverage Sub Sector for the 2013-2018 period.

Perbandingan Return dan Risiko Saham Subsektor Perbankan dengan Subsektor Property Real Estate yang Terdaftar di BEI Ladysa Awala; Tjetjep Djuwarsa; Dimas Sumitra Danisworo
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The Indonesia Stock Exchange (IDX) noted the rise investors during 2019. In addition, some of the sector on the market capital shows the rapid development. It can be seen from a stock transactions. However, the developments is not indicate the return and risk of every sector. This research aims to determine differences in return and risk of stock between banking subsector and property, real estate subsector on the period 2019. The data used are secondary data obtained from Indonesia Stock Exchange and Id Investing. The research sample used was of 16 (sixteen) companies stock in the banking subsector and 14 (fourteen) companies stock in the property, real estate. This study used the Mann Whitney Test using SPSS version 24 software as analysis tool. The result of this research shows that there is no significant difference return and risk between banking subsector and property, real estate subsector.

Analisis Kinerja Keuangan dan Prediksi Kebangkrutan PT Krakatau Steel Tbk Periode 2014-2018 Intantri Lestari; Endang Hatma Juniwati; Mochamad Edman Syarief
Indonesian Journal of Economics and Management Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study was aimed to find out the financial performance and predictions of bankruptcy of the company Krakatau Steel Tbk. The subjects of this study were the financial statements of PT Krakatau Steel Tbk from 2014-2018 with the descriptive approach method with the Altman Z-score. The data were analyzed statistically used Microsoft Excel. The results of this study over a 5 year period showed results (30 <TS ≤ 40) at the health level, which means that the company is in a "B" or less healthy state. If the performance results are in an unhealthy condition, bankruptcy prediction is carried out. In this case, the prediction value of bankruptcy gets a score of <1.81, the condition is distress zone. It can be concluded that this study shows that financial performance is in an unhealthy condition and the company has the potential to go bankrupt.

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Setiawan

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ijem@polban.ac.id

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Gedung Jurusan Akuntansi Politeknik Negeri Bandung, Jl. Gegerkalong Hilir, Ds. Ciwaruga, Bandung 40012, Kotak Pos 1234

Location
Kota bandung,

Jawa barat

INDONESIA

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Home Page

OAI Link

Editorial Team

Contact

Reviewer

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Contact Name Setiawan

Contact Email setiawan@polban.ac.id

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Journal Mail Official ijem@polban.ac.id

Editorial Address Gedung Jurusan Akuntansi Politeknik Negeri Bandung, Jl. Gegerkalong Hilir, Ds. Ciwaruga, Bandung 40012, Kotak Pos 1234

Location Kota bandung, Jawa barat INDONESIA

Abstract

Abstract

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Abstract

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Abstract

Abstract

Abstract

Abstract

Contact Name
Setiawan

Contact Email
setiawan@polban.ac.id

Phone
-

Journal Mail Official
ijem@polban.ac.id

Editorial Address
Gedung Jurusan Akuntansi Politeknik Negeri Bandung, Jl. Gegerkalong Hilir, Ds. Ciwaruga, Bandung 40012, Kotak Pos 1234

Location
Kota bandung,

Jawa barat

INDONESIA