Indonesian Journal of Economics and Management
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.
Articles
381 Documents
<![CDATA[Pendekatan Data Envelopment Analysis untuk Mengukur Kinerja Keuangan Bank BJB Periode Tahun 2015-2020 ]]>
<![CDATA[Fauziah Salma]]>;
<![CDATA[Djoni Djatnika]]>;
<![CDATA[Fifi Afiyanti Tripuspitorini]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i3.3076
<![CDATA[BJB Bank is the largest RDB that can generate profits and increase its assets during the COVID-19 pandemic when economic activity is sluggish. The purpose of this research is to solve the evaluation of financial performance by using the data envelopment analysis (DEA) method to view the efficiency of the company's financial management through the input-output bank BJB during the period 2015-2020. This study uses an intermediary approach. The input variables used are third-party funds, human resources, and fixed assets, while the output variables are loans. The research method used in this study is quantitative description. The author uses auxiliary data obtained from the 2015-2020 financial statements of BJB Bank. The survey results show that from 2015 to 2020, the overall average bank BJB reached 99.67% of a relatively efficient state.]]>
<![CDATA[Pengaruh Perputaran Piutang dan Persediaan terhadap Net Profit Margin pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia ]]>
<![CDATA[Dini Mauliddiarti]]>;
<![CDATA[Hasbi Assidiki Mauluddi]]>;
<![CDATA[Hennidah Karnawati]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i3.3129
<![CDATA[The purpose of this research is to know the influence of receivable turnover and inventory turnover on Net Profit Margin (NPM) in the food and beverage companies listed in IDX year 2016-2020. This research uses purposive sampling technique, so that the company sample data obtained are 8 food and beverage companies listed on IDX year 2016-2020. The data used in this research is secondary data obtained from the company financial statements that have been published in IDX. The analytical technique used is multiple linear regression analysis using a tool in the form of IBM SPSS version 25 software. The results of this research indicate that receivable turnover and inventory turnover partially has a negatively and significant effect on NPM, inventory turnover partially has a negatively and significant effect on NPM. Simultaneously account receivable turnover and inventory turnover have a significant influence on NPM.]]>
<![CDATA[Analisis Valuasi Saham Menggunakan Metode Dividend Discounted Model pada Perusahaan Sub-Sektor Pulp & Kertas ]]>
<![CDATA[Salsabila Dwi Anggita]]>;
<![CDATA[Muhammad Umar Mai]]>;
<![CDATA[Fatmi Hadiani]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i3.3138
<![CDATA[Recently, the community has been shocked by a pandemic, namely the Corona Virus (Covid-19) which has an impact on all directions, one of which is the economic sector. The occurrence of global economic uncertainty triggers the Indonesian people to make efforts to maintain their economy. One of them is by investing, especially investing in stocks, especially now that millennials can reach the price of listed share on the IDX. Therefore, the ains of this papper to see the results of the comparison of the intrinsic value of the fair share price with its market price in the pulp & paper sub-sector listed on the IDX in 2016 - 2020 so that it will decide the investment resolve that will be taken by investors whether they are in poor condition. undervalued or overvalued by using the Dividend Discounted Models (DDM) method. The outcome of the analysis in this study obtained that all companies have shares in an overvalued position where the market price is less than the intrinsic value / fair price.]]>
<![CDATA[Pengaruh ROE dan DER Terhadap Dividend Payout Ratio pada Industri Barang Konsumsi di Bursa Efek Indonesia ]]>
<![CDATA[Wiwin Roslinda Sidebang]]>;
<![CDATA[Ade Ali Nurdin]]>;
<![CDATA[Mochamad Edman Syarief]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i3.3163
<![CDATA[This research was conducted the Financial Statements of the Consumer Goods Industry listed on Bursa Efek IndonesiaIn 2014-2019. The phenomenon occurs is the consumer goods industry experiences fluctuating amount of net profit so Return On Equity (ROE) is the same. Most of the capital cannot meet the amount of debt, which makes the value of Debt to Equity Ratio (DER) high. In addition, companies continue to provide dividends even though experience losses. The purpose of this was to determine effect of ROE and DER on Dividend Payout Ratio (DPR). Using Panel Data Regression Analysis through three approach models, namely common effect, fixed effect and random effect. Chow test, Hausman test and Langrangian multiplier test were carried out to find appropriate approach. The result is that ROE and DER simultaneously have a significant effect on DPR. Furthermore, partially ROE and DER have an effect on DPR.]]>
<![CDATA[Analisis Pengaruh ROE dan DAR Terhadap Harga Saham ]]>
<![CDATA[Nova Diella Ebygael Pakpahan]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i3.3191
<![CDATA[This study aims to determine the effect of ROE and DAR on stock prices either simultaneously or jointly and partially or individually at PT Pembangunan Perumahan Properti Tbk for the 2016-2020 period. This study uses a descriptive method with a quantitative approach. The object of this research is PT PP Properti Tbk with secondary data originating from the quarterly financial statements for the 2016-2020 period. Analysis of the data used is multiple linear regression analysis. The results showed that the results of the t-test showed that DAR and ROE partially/individually did not have a significant effect on stock prices. While the simultaneous results of DAR and ROE have a significant effect on stock prices based on the F test.]]>
<![CDATA[Return on Asset pada Perusahaan Sub Sektor Farmasi: Studi Pengaruh Sales Growth, Current Ratio dan Net Profit Margin ]]>
<![CDATA[Nurfitria Nurfitria]]>;
<![CDATA[Rosma Pakpahan]]>;
<![CDATA[Banter Laksana]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i3.3196
<![CDATA[This research aims to explain the effect of Sales Growh, Current Ratio, and Net Profit Margin on Return On Asset in pharmaceutical sub-sector companies listed on BEI in 2015-2020. The research method used is associative method with a quantitative approach. The source of data used is secondary data in the form of annual reports of pharmaceutical companies. Sampling technique is using porposive sampling technique and obtained a total sample of 6 pharmaceutical companies from 11 pharmaceutical companies listed on BEI in 2015-2020. The type of data used is panel dataa. Data analysis in this research is multiple linear regression using IBM SPSS Statisticss25 Software. The result showed that Sales Growth, Current Ratio (CR) and Net Profit Margin (NPM) Simultaneously have a significant effect on ROA. Partially, Sales Growth has a negative and insinigficant effect on ROA. While the Current Ratio(CR) and Net Profit Margin (NPM) have a positive and significant effect on ROA.]]>
<![CDATA[Dampak Peningkatan Operating Leverage dan Financial Leverage terhadap Profitabilitas pada Perusahaan Industri Barang Konsumsi ]]>
<![CDATA[Tresna Pratiwi]]>;
<![CDATA[Dimas Sumitra Danisworo]]>;
<![CDATA[Mochamad Edman Syarief]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i3.3251
<![CDATA[The purpose of this research are to know the influence of Operating Leverage and Financial Leverage to Profitability in Consumer Goods Industrial Companies listed on IDX for 2015-2019 period. The data used in this research is secondary data that is obtained indirectly from annual report contained on the IDX from 2015-2019. The population in this research are 53 Consumer Goods Industrial Companies listed on IDX in 2015-2019. The research sample was 8 companies using purposive sampling technique. The analytical method used in this research is multiple linear regression analysis using the IBM SPSS 25 application tool. Based on the F test, it is known that simultaneously DOL and DFL affect on profitability. Based on the results of the t test, it is known that operating leverage partially has no effect on profitability and partially financial leverage has a significant negative effect on profitability.]]>
<![CDATA[Return on Equity Sebagai Antesenden Degree of Operating Leverage dan Degree of Financial Leverage: Studi Empiris pada Perusahaan Makanan dan Minuman ]]>
<![CDATA[M. Rayhan Azis]]>;
<![CDATA[Muhamad Umar Mai]]>;
<![CDATA[Rosma Pakpahan]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i3.3292
<![CDATA[The aim of this research are to know the effect of Degree of Operating Leverage (DOL) and Degree of Financial Leverage (DFL) on Return on Equity (ROE) at Food and Beverage Companies Listed on Indonesia Stock Exchange (BEI) Period 2015-2019. This study uses secondary data in the form of complete annual financial statements for the 2015-2019 period, sourced from the Indonesia Stock Exchange. The research sample was 10 companies using purposive sampling technique or sampling with several considerations. The types of data used in this study are time series and cross sections. The research method used is associative research with a quantitative approach. The analysis used to determine the effect of DOL and DFL on ROE is multiple linear regression analysis with Random Effect Model approach using Eviews 9 software. DOL, and DFL simultaneously have a significant effect on ROE. DOL, and DFL partially have a negative and significant effect on ROE.]]>
<![CDATA[Analisis Rasio Profitabilitas untuk Menilai Kinerja Keuangan PT Indofarma (Persero),Tbk ]]>
<![CDATA[Santa Maria Manungkalit]]>;
<![CDATA[Dimas Sumitra Danisworo]]>;
<![CDATA[Banter Laksana]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i3.3739
<![CDATA[This study aims to analyze the financial performance of PT. Indofarma, Tbk using the profitability ratio approach. Performance research variables use profitability ratios which include Return on Asset Ratio (ROA), Return on Equity Ratio (ROE), and Net Profit Margin (NPM). The method in this study uses quantitative research with a descriptive approach. The focus of this research includes how the profitability ratio analysis can show the financial performance of PT.Indofarma from 2016 to 2020. Based on the results of the company's financial data processing, seen from the company's Return on Assets , it can be concluded that the company's financial performance is not good and the company is less effective in using assets. his. Based on Return on Equity from 2016 to 2020 can seen that the company's financial performance is not good because it is still below the industry standard of 40%. And the value of the Net Profit Margin is said to be still not good because it has not met the industry standard average of 20%. Overall, the financial performance of PT. Indofarma for the last 5 years is not good when compared to industry standards. However, in 2019 and 2020, the company began to increase its sales so that the company's financial performance began to improve even though it was still far from the industry average.]]>
<![CDATA[Pengaruh Dividend Payout Ratio dan Debt to Asset Ratio terhadap Price to Book Value pada PT Astra International Tbk ]]>
<![CDATA[Fitriana Dewi Novianti Novianti]]>;
<![CDATA[Benny Barnas]]>;
<![CDATA[Djoni Djatnika]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i3.3750
<![CDATA[This research was to know and analyze the effect of Dividend Payout Ratio and Debt to Asset Ratio on Price to Book Value. This study uses a quantitative descriptive method with reference to the financial statements of PT Astra International Tbk for the period 2014-2021. These financial reports are used as a source of obtaining data that will be processed into information in this research. The data analysis technique used multiple linear regression, classical assumption test, t test and F test. The results of the study partially Dividend Payout Ratio (DPR) has positive effect on Price to Book Value (PBV), while Debt to Asset Ratio (DAR) partially has a positive and significant effect on Price to Book Value (PBV). Simultaneously, Dividend Payout Ratio (DPR) and Debt to Asset Ratio (DAR) have a positive and significant effect on Price to Book Value (PBV)]]>
