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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
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Pengaruh NPL, CAR, dan BI Rate terhadap ROA pada Bank Badan Usaha Milik Negara Helmalia Fauziah
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i2.2503

Abstract

The research is use to looking for how strong the influence of Non Performing Loan (NPL),Capital Adequacy Ratio (CAR) as internal bank factor and BI Rate as bank external factors on Return on Assets (ROA) at state-owned enterprise bank. The population used is state-owned banks whose financial reports have been published to Bank Indonesia from 2010-2018. For sampling using random sampling obtained 4 state-owned banks (BTN bank, Mandiri bank, BRI bank, BNI bank), while the data used is secondary data obtained from the websites of each bank and also Bank Indonesia. Multiple Regression Analysis is a method used and hypothesis testing, namely the F-test to know-simultaneously and the T-test to know-partially. The results showed that the variable Non Performing Loan (NPL), Capital Adequacy Ratio (CAR), and BI Rate simultaneously had a significant effect on Return on Assets (ROA). Partially Non Performing Loan (NPL) has a significant negative effect on ROA, the Capital Adequacy Ratio (CAR) shows a negative and insignificant effect on ROA, while the BI Rate partially has no significant effect on Return on Assets (ROA).
Pengaruh CTO dan DAR terhadap ROA pada Perusahaan Industri Dasar dan Kimia di BEI Periode 2014-2018 Novia Wandasari; Dimas Sumitra Danisworo; Djoni Djatnika
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i2.2504

Abstract

This research aims to determine the influence of CTO and DAR to ROA.The population used is the basic and chemical industry companies on IDX for the 2014-2018 period amounted to 58 companies. Sampling withdrawal using purposive sampling technique and there are 13 samples of companies in the basic industry and chemical as samples that are sample of this research. The data used is secondary data from annual report that has been published by the website of each company. The data analysis technique used is the data regresion analysis panel with Eviews software tools version 10. The result show that Cash Turnover does not have a significant effect on ROA, DAR has a negative and significant effect on ROA, as well as Cash Turnover and DAR simultaneously have a significant effect on ROA with R-Square value 68,66%.
Perbandingan Kinerja Keuangan Sebelum dan Sesudah Merger dan Akuisisi pada Perusahaan Non-Bank yang Tercatat di BEI Periode 2015 Fitriah Fatimah Amatilah; Mochamad Edman Syarief; Banter Laksana
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i2.2505

Abstract

Merger and Acquisition is one of firm’s effort to maintain and develop life of firm. Research analyze the difference of the firm’s financial performance pre and post merger and acquisition. The sample uses companies listed on the Indonesia Stock Exchange (IDX) and conducted mergers and acquisitions in 2015. The sample consists of 3 acquirer companies that meet the criteria. This study uses a different test Wilcoxon Signed Ranks Test. The results show that of 5 financial ratios, namely, leverage ratio as measured by Debt to Equity Ratio, activity ratio as measured by Total Asset Turnover, profitability ratio as measured by Return On Assets, Return On Equity, and Operating Profit Margin, and market ratios as measured by Price to Book Value experienced significant changes between before and after the company carried out mergers and acquisitions, except for the liquidity ratio measured by Current Ratio which did not change between before and after mergers and acquisitions.
Kinerja Keuangan Menggunakan Du Pont System dan Economic Value Added PT Matahari Department Store Tbk Syania Nur Azizah; Djoni Djatnika; Radia Purbayati
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i2.2506

Abstract

This purpose of this research is to find financial performance using the approach of Du Pont System and Economic Value Added (EVA) in PT Matahari Department Store Tbk for the period 20142018. The method for this research is a descriptive quantitative with use a secunder data from financial statement obtained from the IDX website. The result that PT Matahari Departmet Store Tbk in the approach of Du Pont System, the calculation of ROA and ROE for 2014-2018 there is a fluctueates tends to decrease. ROA 2018 was decline the industry standard average but ROE was above the industry standard average. In the EVA analysis, PT Matahari Department Store Tbk for five period obtained a positive value, even though in 2017 and 2018 the EVA’s values is descreased. The condition show that while ROA 2018 was decline the industry standard, the company profit generated can provide economic added value to the company.
Pengaruh CR, DER, dan ROA terhadap Nilai Perusahaan pada PT Jasa Marga Tbk Tahun 2010-2019 Wildan Dzulhijar; Leni Nur Pratiwi; Banter Laksana
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i2.2507

Abstract

This study aims to analyze the effect of current ratio, the ratio of debt to equity, and the ratio of the rate of return on assets to firm value at PT jasa marga (PERSERO) Tbk in 2010-2019. This study uses multiple linear regression statistical methods. The independent variables used in this study are current ratio (CR), debt to Equity (DER), and return on assets (ROA) while the dependent variable is price to book value (PBV) which is a proxy for firm value. The results obtained indicate that simultaneously the current ratio, debt to equity ratio and asset return ratio variables have a significant effect on firm value. Then partially current ratio and assets return ratio variables have no significant effect on firm value while debt to equity ratio has a negative significant effect on firm value.
Pengaruh CAR, LDR, dan Inflasi terhadap ROA pada Bank Umum yang Terdaftar di BEI Aminah Fitrieska Pratami
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i2.2508

Abstract

The aim of this research are to know the effect of CAR, LDR, and Inflation to ROA at a Commercial Bank Listed on IDX Period 2014-2018. The population on this research are commercial bank that already listed on IDX Period 2014-2018. The samples used were 31 bank companies is using random sampling or taking samples randomly using the Slovin formula. The analytical used is to know the effect of CAR, LDR, and Inflation to ROA is multiple linear regression analysis using IBM SPSS 25 Software. This research showed that CAR, LDR, and Inflation are simultaneously react significantly to ROA. CAR and LDR has a positive and significant effect on ROA, therefore Inflation are not having significant effect partially to ROA.
Pengaruh DER terhadap ROE Perusahaan Sub Sektor Tekstil dan Garmen Yang Terdaftar di BEI 2015-2019 Silvira Agustina; Hasbi Assidiki Mauluddi; Rosma Pakpahan
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i2.2509

Abstract

The aim of this research is to examine the influence of Debt to Equity Ratio (DER) towards Return On Equity (ROE) on Textile and Garment Industry Company Listed on The Indonesia Stock Exchange 2015-2019. This research uses asosiative method with quantitative approach. This research using secondary data from annually company report. The analysed data is using panel data regression with the assistance of Eviews version 10. The result of this research shows that Debt to Equity Ratio (DER) has positive and significant influence toward Return on Equity (ROE).
Aplikasi Pencatatan Transaksi Keuangan dan Penyajian Laporan Keuangan Berbasis Web (Studi Kasus Pada CV Soetisna Putra) Rezza Praramadhan Rahmat; Destian Arshad Darulmalshah Tamara; Endang Hatma Juniwati
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i2.2510

Abstract

The background of this research comes from so many MSMEs in Indonesia. Not only do many MSMEs in Indonesia contribute a lot to the development of the Indonesian economy, but there are still many MSMEs that do not yet have an awareness of the importance of good financial recording and reporting. It is not uncommon for MSMEs to not know how to make financial reports or have difficulty making financial reports because employees are busy serving customers. There must be a system that can record accurately and efficiently in order to help MSMEs make financial reports. This study aims to create a transaction recording application & presentation of financial statements and try it at the company CV. Soetisna Putra.
Prediksi Kebangkrutan pada PT Trikomsel Oke Tbk dengan Menggunakan Metode Altman Z-Score Modifikasi Periode 2012-2018 Benny Barnas; Alfia Aprianti Kusuma Wardhani; Ine Mayasari
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i2.2511

Abstract

The purpose of this research was to determine how to predict bankruptcy in PT Trikomsel Oke Tbk period 2012-2018. The method of this research was used descriptive research with quantitative approach. This research uses secondary data in the form of financial statements of PT Trikomsel Oke Tbk obtained from the company's official website in the period 2012-2018. The data analysis technique was used by Altman Z-Score Modification method. That method use four variable ratios to predicting bankruptcy, is Working Capital to Total Assets (X1), Retained Profit to Total Assets (X2), EBIT to Total Assets (X3), and Equity Book Value to Debt Book Value (X4). After the calculations in this research showed that PT. Trikomsel Oke Tbk. in 2012 to 2014 was in a safe area. Meanwhile, in 2015 to 2016 in a potential financial distress condition. Then in 2017 in a safe area and in 2018 in a potentially financial distress condition.
Penilaian Tingkat Kesehatan Keuangan Perusahaan Berdasarkan SK Menteri No. KEP-100/MBU/2002 (Studi Kasus PT Jasa Marga (Persero) Tbk Periode 2014 – 2018) Karmila Indah Pratiwi; Ade Ali Nurdin; Tjetjep Djuwarsa
Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i2.2512

Abstract

This research aims to measure the level of financial health of PT. Jasa Marga (Persero) Tbk. 2014 - 2018 period based on SK. Minister of BUMN No. KEP-100 / MBU / 2002 and this research focuses on one aspect, namely the financial aspect. This research uses 8 analysis aspect, namely ROE, ROI, Cash Ratio, Current Ratio, Collection Periods, InventoryxTurnover (ITO), TotalsAsset Turnover (TATO), and TMS againstwTA. This research method using descriptive method. The type of data used is quantitative data. The data source used is secondary data obtained from financial reports through www.jasamarga.com. Based on the results of the analysis that has been done, the level of financial health of PT. Jasa Marga (Persero) Tbk in 2014 received the predicate A (Healthy). In 2015 received the predicatewA (Healthy). In 2016 received the predicate BBB (Less Healthy). Inz2017 received the predicate BBB (Less Healthy). In 2018 received thewpredicate BBB (Less Healthy).

Page 16 of 39 | Total Record : 381

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