cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
Indonesian Journal of Economics and Management
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 381 Documents
 12   13   14   15   16 
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i1.2423

Abstract

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.
Pengaruh Perputaran Piutang dan Perputaran Modal Kerja Terhadap Net Profit Margin pada Perusahaan Makanan dan Minuman di BEI (2014-2018) Wigianti Astutisari; Kristianingsih Kristianingsih; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i1.2424

Abstract

This research aims to find out the effect of Receivables Turnover and Working Capital Turnover on Net Profit Margin in Food and Beverage Sub Sector companies listed in IDX for the period 2014-2018. This study used purposive sampling techniques, so that sample data was obtained used by 6 Food and Beverage Sub Sektors companies registered in IDX period 2014-2018 with certain criteria. The type of data used in this study is secondary data in the form of the company's annual financial statements. The research method carried out is descriptive and quantitative research. This research was conducted by regression panel data processed using IBM SPSS Statistics 26 Software. The results showed that simultaneous turnover of receivables and turnover of working capital had a significant effect on Net Profit Margin. Partially, Receivables Turnover negatively and significantly affects Net Profit Margin and Working Capital Turnover negatively and significantly affects Net Profit Margin.
Pengaruh Total Assets Turnover dan Current Ratio terhadap Return on Assets pada Perusahaan Properti dan Real Estate di BEI (2014-2018) Hanna Arsyanti; Fifi Afiyanti Tripuspitorini; Djoni Djatnika
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i1.2425

Abstract

The research in this final project was toi know and analyze The Effect of Total Assets Turnover and Current Ratio to Return On Assets in Property and Real Estate Companiesl on the Indonesian Stock Exchange in the periode 2014-2018. The type of data used is secondary data in the form of the company’s annuall financial statement. In the research, there are 7 Property and Reall Estate Companies on the Indonesia Stock Exchangei which are sampled research. The research method used is descriptive and quantitative research. The test is done by panel data regression which eviews 10. The selected panell data regression method is Fixed Effect Model. The research result show that Total Assets Turnover has a positive impactt to Return On Assets and Current Ratio has not impact to Return On Assets. Total Assets Turnover and Current Ratio have a simultaneous effect to Return On Assets.
Pengaruh Dana Pihak Ketiga dan Non-Performing Loan terhadap Penyaluran Kredit pada Bank yang Terdaftar di BEI Popy Sandra Tesalonica Hutahaean; Diharpi Herli Setyowati; Endang Hatma Juniwati
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i1.2426

Abstract

The purpose in this research was to find the effect of third party funds and non-performing loans on the amount of lending to banking sector listed on the Indonesia Stock Exchange for the period 2014 to 2018. The research method used is quantitative descriptive method. The data used are secondary data in the form of annual financial reports, and the data analysis technique uses multiple linear regression analysis. The data processing in this study used a statistical tool, namely E-views 9. The results of this study indicate that partially third party funds have a positive and significant effect on the amount of lending and non-performing loans have a negative and significant effect on the amount of credit disbursement. Simultaneously or together, third party funds and non-performing loans have a significant effect on the amount of lending.
Pengaruh Non Performing Loan dan BI Rate terhadap Return on Asset Pada Bank Umum Jonathan Darmawan; Banter Laksana; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i1.2427

Abstract

The research aims to know the effect of Non Performing Loan (NPL) and Interest Rate of Bank Indonesia towards Return On Asset (ROA). Population in this research are listed commercial bank on Indonesia Stock Exchange (IDX) period in 2014 – 2018. The sampling of the research was performed using the method of purposive sampling. Obtained by amount sample as much 33 bank from 45 commercial banking company listed on Indonesian Stock Exchange in period 2014 – 2018. Research methodology on this research using associative method with quantitative approachment. Data analysis technique used are multi linear regression using IBM SPSS Statistic 24 for Windows software. The result of the survey encountered that partially Non Performing Loan (NPL) had a negative effects toward Return On Asset (ROA) and significant and Interest Rate of Bank Indonesia had a negative effects toward Return On Asset (ROA) and significant. Simultaneously that Non Performing Loan (NPL) and Interest Rate of Bank Indonesia had a significant effect towards Return On Asset (ROA).
Pengaruh Debt to Asset Ratio dan Debt to Equity Ratio terhadap Return on Equity pada Perusahaan Properti dan Real Estate Yunita Rizka Septiyani; Kristianingsih Kristianingsih; Muhamad Umar Mai
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i1.2428

Abstract

The purpose of this research is to determine the Effect of Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) to Return On Equity (ROE) of property and real estate companies listed in IDX for 2013-2017 both simultaneously and partially. The used research methods are descriptive and quantitative approaches, with secondary data using IBM SPSS Statistics 23 application tool. There are 40 sample data choosen by purposive sampling. Based on the results of the F test simultaneously Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER) have a significant effect on Return On Equity (ROE). Based on hypothetical testing, the t test bring the result that debt to asset ratio (DAR) has an insignificant effect on return on equity (ROE) variables and Debt to Equity Ratio (DER) has a significant effect on Return on Equity (ROE) variables on property and real estate companies listed in IDX.
Pengaruh Dana Pihak Ketiga dan Giro Wajib Minimum terhadap Return on Assets pada Bank Umum Konvensional Hurriyani Elvira; Dadang Hermawan; Hasbi Assidiki Mauluddi
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i1.2429

Abstract

This aim of this research are to analyze the effect of Third Party Funds (TPF) and Reserves Requirements (RR) on Return on Assets (ROA) at Conventional Commercial Banks Listed on Indonesia Stock Exchange (BEI) period 2015-2018. The population on this research are Conventional Commercial Banks Listed on Indonesia Stock Exchange period 2015-2018. The samples use were 12 banks, the samples on this research is using the purposive sampling method or the samples were taken by certain criteriaThe analysis used to determine the effect of Third Party Funds (TPF) and Reserves Requirements (RR) on Return on Assets (ROA) is verificative analysis using the help of Eviews 10 software. The results of this study indicate that the TPF and RR simultaneously have a significant effect on ROA. TPF has a positive and partially significant effect on ROA, while RR has a positive and partially insignificant effect on ROA.
Pengaruh Modal Kerja Terhadap Net Profit Margin pada Industri Makanan dan Minuman yang Terdaftar di BEI Karunia Putri Augustina Dwi Anggiyani; Leni Nur Pratiwi; Banter Laksana
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i1.2430

Abstract

The aims of this research are to analyze the effect of Working Capital Turnover, Inventory Turnover, Cash Turnover, Receivables Turnover, and Short-term Debt to Net Profit Margin (NPM) at food and beverage industry listed on BEI (Indonesia Stock Exchange) Period 2017-2019. This research is using purposive sampling method and obtained a sample of 6 companies. The analysis used to determine the effect of Working Capital Turnover, Inventory Turnover, Cash Turnover, Receivable Turnover, and Short-Term Debt on Net Profit Margin (NPM) is a statistical analysis with using the help of SPSS 22.0 software. The results of this study indicate that the Working Capital Turnover, Inventory Turnover, Cash Turnover, Receivable Turnover and Short Term Debt variables simultaneously have a significant effect on Net Profit Margin (NPM). Working Capital Turnover, Inventory Turnover and Short-term Debt partially have a negative effect on NPM. Receivables turnover has a positive effect on NPM. whereas, cash turnover does cash turnover does not have an effect on NPM.
Perancangan Aplikasi Penilaian Tingkat Kesehatan Bank Umum Menggunakan Metode Risk Based Bank Rating Maulana Harun Ar-rosyyid; Destian Arshad Darulmalshah Tamara; 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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i1.2431

Abstract

The soundness level of a bank is a qualitative assessment of various aspects that affect the condition or performance of a bank through quantitative or quantitative assessments. In this Regulation of the Financial Services Authority Number 4 / POJK.03 / 2016 using an individual and consolidated risk approach (Risk Based Bank Rating / RBBR). This risk approach includes the Risk Profile, Good Corporate Governance, Earnings and Capital factors. Conducting an assessment is not easy, especially if it is still manual for the process. That way designing an application is the right way to solve it because it can simplify the work process by utilizing existing technology capabilities. Android-based technology is one of the most dominating technologies in use throughout the world. This study aims to design an application to process financial report data for the commercial bank sector into information on the health level of commercial banks based on the RBBR method and to present the development (comparison) of the soundness level of commercial banks in a two years period with the help of an android-based application. The design of this application uses a prototype approach method with several stages, namely identifying needs, making prototypes, testing prototypes, improving prototypes and developing production versions. Then the trial was carried out at one commercial bank for two consecutive periods at once. The test results on the application design for calculating the soundness level of a commercial bank based on the RBBR method in accordance with applicable regulations have been able to determine the composite rating (PK) and can suggest developments (comparisons) on the NPL, GCG, ROA and CAR factors in one commercial bank for two consecutive periods at once.
Pengaruh Perputaran Piutang dan Perputaran Persediaan terhadap Return on Asset pada Perusahaan Otomotif dan Komponen Periode 2013-2018 Evi Fujilestari; Radia Purbayati; Fatmi Hadiani
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i1.2432

Abstract

The purpose of this research is to test the effect of receivable turnover and inventory turnonver toward Return On Asset (ROA). The research sample are used Automotive Companies Listed on Indonesia Stock Exchange Period 2013 – 2018, using purposive sampling method are 6 companies. The data are used secondary data from financial statement of companies published by Indonesia Stock Exchange through the official website of Indonesia Stock Exchange namely www.idx.co.id. Analyse technique are used the multiple linear regression with EViews of 10 version. The results showed that receivable turnover has no significant effect on ROA with significance value greater than 0.05, which is 0.8201, inventory turnover is positive and significant with significance value smaller than 0.05, which is 0.0065.

Page 14 of 39 | Total Record : 381

 12   13   14   15   16 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2025): Indonesian Journal of Economics and Management (November 2025) Vol. 5 No. 3 (2025): Indonesian Journal Of Economics and Management (July 2025) Vol. 5 No. 2 (2025): Indonesian Journal of Economics and Management (March 2025) Vol. 5 No. 1 (2024): Indonesian Journal of Economics and Management (November 2024) Vol. 4 No. 3 (2024): Indonesian Journal of Economics and Management (July 2024) Vol. 4 No. 2 (2024): Indonesian Journal of Economics and Management (March 2024) Vol 5 No 1 (2024): Indonesian Journal Of Economics and Management Vol. 4 No. 1 (2023): Indonesian Journal of Economics and Management (November 2023) Vol 3 No 3 (2023): Indonesian Journal of Economics and Management (July 2023) Vol 3 No 2 (2023): Indonesian Journal of Economics and Management (March 2023) Vol 3 No 1 (2022): Indonesian Journal of Economics and Management (November 2022) Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022) Vol. 2 No. 3 (2022): Indonesian Journal of Economics and Management (July 2022) Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022) Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021) Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021) Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021) Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020) More Issue