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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 LDR dan BOPO terhadap ROA Pada Bank Umum yang Terdaftar di BEI Tahun 2010-2020 Nafisha Oktaviani Lutfi; Iwan Setiawan; Rosma Pakpahan
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i1.3101

Abstract

This study aims to examine the effect of LDR and BOPO on ROA at commercial banks listed on the IDX in 2010-2020. The types of data used in this study are time series and cross section. Sampling in this study using purposive sampling and obtained as many as 14 samples from 45 commercial banks listed on the Indonesia Stock Exchange. There are two variables used, namely Return On Assets (ROA) as the dependent variable and the financial ratio Loan to Deposit Ratio (LDR) and Operating Costs of Operating Income (BOPO) as independent variables. The method used in this study is a quantitative method. The test is done by using panel data regression which is processed using Eviews 10. The panel data method chosen is the Random Effect Model. The results showed that LDR and BOPO had a significant negative effect on ROA.
Perbandingan Kinerja Profitabilitas Bank BJB Sebelum dan Setelah Menerapkan Mobile Banking Ris Gabe Jefferson Sihombing; Hasbi Assidiki Mauluddi; Banter Laksana
Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v1i3.3104

Abstract

This study was conducted with the aim of being able to compare the profitability performance of BJB bank before and after using Mobile Banking. This study uses financial statements 5 years before using Mobile Banking, namely in 2010-2014 and 5 years after using Mobile Banking, namely in 2015-2019. This comparison of profitability performance is reviewed from several aspects that are affected by the use of Mobile Banking in BJB bank services, the affected aspects include: a decrease in Return on Assets (ROA) and Return on Equity (ROE), an increase in Earnings per Share (EPS). The results of the normality test show that all variables are normally distributed so that all variables are tested using the Paired sample t-Test, namely the ratio of Return on Assets (ROA), the ratio of Return on Equity (ROE), and Earning per Share (EPS). The Return on Assets (ROA) ratio has the result that there is a significant difference before and after using Mobile Banking. In the ratio of Return on Equity (ROE) there is no significant difference. While in Earning per Share (EPS) there is a significant difference before and after using Mobile Banking
Analisis Kinerja Keuangan Berdasarkan Rasio Keuangan pada PT Kimia Farma Tbk tahun 2016-2020 Bilqist Luthfia Rachmi; Ade Ali Nurdin; Banter Laksana
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i1.3107

Abstract

This research aims to determine financial performance in PT Kimia Farma Tbk Ltd years 2016-2020 which is reviewed through financial ratios, that is: (1) Liquidity Ratio accounted for by Current Ratio and Cash Ratio, (2) Solvency Ratio accounted for by Total Equity to Assets Ratio and Debt to Assets Ratio, (3) Activity Ratio accounted for by Assets Turnover Ratio, Receivable Turnover Ratio and Inventory Turnover Ratio, (4) Profitability Ratio accounted for by Net Profit Margin, Return On Investment and Return on Equity, (5) Market Value Ratio accounted for by Earning Per Share, Price Earning Ratio and Price Book Value. The method used is descriptive quantitative with the object in the form of the financial statements of PT Kimia Farma Tbk 2016-2020. The technique used is documentation and literature study. The data analysis method used is quantitative descriptive analysis technique. The condition of the company's financial performance based on the ratio calculation can be concluded in the poor category, because in the last 5 years the average has decreased in terms of Liquidity Ratio 10.98%, Solvency 4.25%, Activity 7.30%, Profitability is 14.42 % and overall Market Value Ratio decreased.
Pengaruh Financial Leverage terhadap ROE dan EPS pada Perusahaan Perbankan BUMN yang terdaftar di BEI Nisa Hafsyari Fauziah; Fatmi Hadiani; Tjetjep Djuwarsa
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i1.3110

Abstract

The aim of this final project is to find the affect of Financial Leverage towards Return on Equity and Earning Per Share at BUMN Banking Companies Listed on the IDX in period 2013-2020. This study used secondary data which was obtained indirectly from the company's financial report on the Indonesia Stock Exchange. This study used quantitative approach. The methods of analysis in this study used Descriptive Analysis, Classical Assumption Test, Coefficient of Determination, Linear Regression, and t-test using the IBM SPSS 25 application for windows. The results of this study indicate that Financial Leverage has no significant effect on ROE because the significance value of 0.569 is greater than 0.05 and at t-count < t table is 0.576 < 2.042 while Financial Leverage has a significant effect on EPS because the significance value of 0.037 is smaller than 0.05 and at t-count < t table that is -2.186 < -2.042.
Analisis Abnormal Return dan Trade Volume Acivity Sebelum dan Sesudah Pengumuman Kebijakan Restrukturisasi Kredit Pandemi Covid-19 Nadia Nur Azmi; Ruhadi Ruhadi; Benny Barnas
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i1.3111

Abstract

This study is to find out abnormal return and trade volume activity before and after the announcement of the covid-19 pandemic credit reconstructuralization policy (a study of banking companies listed on the Indonesia Stock Exchange). Quantitative research with population is a company that is a member of the Indonesia Stock Exchange and is used as many as 44 companies from the financial services sector of banking subsectors listed on the Indonesia Stock Exchange as a sample. Sampling techniques use purposive sampling from secondary data taken from idx.co.id and yahoo finance pages. Data analysis techniques use descriptive statistical analysis, classical assumption tests and other tests (Wilcoxon Signed-Rank Test). The results showed significant differences in Abnormal Return (AR) and Trade Volume Activity (TVA) before and after the announcement of the Covid-19 pandemic credit restructuring policy.
Pengaruh DPK dan NPL Terhadap ROA pada Sektor Perbankan yang Tercatat di BEI Luis Figo Romario Hutahaean
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i1.3112

Abstract

The purpose in this research was to find the effect of third party funds (DPK) and non-performing loans (NPL) on return on asset (ROA) at Banking Sector Listed On Indonesia Stock Exchange (BEI) period 2015-2019. The research sample was 30 companies using purposive sampling technique or sampling with severel considerations. The types of data used in this research is data panel The research method used is quantitative research. The analysis used to determine the effect of DPK and NPL on ROA is data panel regression with using Eviews 10 software. The results showed that the DPK partially had a negative and insignificant effect on ROA. The NPL partially has a negative and significant effect on Return On Assets (ROA). Meanwhile, simultaneously, DPK and NPL have a significant effect on ROA in banking companies listed on the Indonesia Stock Exchange in 2015-2019.
Pengaruh CAR dan NPL Terhadap ROA Pada PT Bank Permata Tbk Tahun 2011-2020 Nadia Reynilda Aulia Putri; Hasbi Assidiki Mauluddi; Dadang Hermawan
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i1.3116

Abstract

This study aims to determine whether there is an effect of Capital Adequacy Ratio (CAR) and Non Performing Loan (NPL) towards Return On Asset (ROA) at Permata Bank from period 2011 to 2020. The data used in this study uses secondary data from Quarterly Financial Statement Permata Bank period 2011–2020 published by Financial Services Authority of Indonesia (OJK). The sample used was as much as one company named Permata Bank as the object of research. The method used in this research is quantitative associative method. This study uses the IBM SPSS (Statistical Package for the Social Sciences) version 26 to process the data. The results of the research partially show that the Capital Adequacy Ratio (CAR) variable has positive and insignificant effect on Return On Asset (ROA), then Non Performing Loan (NPL) variable has a significant negative effect on Return On Asset (ROA). The result of the research simultaneously shows that Capital Adequacy Ratio (CAR) and Non Performing Loan (NPL) have an effect on Return On Asset (ROA).
Analysis of Optimal Capital Structure in the Pharmaceutical Industry Companies Listed on the Indonesia Stock Exchange Wulan Hamida; Ine Mayasari; Banter Laksana; Dadang Hermawan
Indonesian Journal of Economics and Management Vol 3 No 1 (2022): Indonesian Journal of Economics and Management (November 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i1.3117

Abstract

Capital structure policy is used to help companies determine the optimal composition of capital between debt and equity. This study aims to determine the optimal capital structure of companies in the pharmaceutical industry listed on the Indonesia Stock Exchange for the 2015-2019 period. The data used is secondary data obtained from the financial statements of PT Indofarma Tbk, PT Herbal and Pharmaceutical Industries sido Appear Tbk, PT Kimia Farma Tbk, and PT Merk Tbk which are processed using the method of calculating the cost of capital and comparing returns. On Equity (ROE) with a weighted average cost of capital (Average Weight Cost of Capital). The results showed that PT Indofarmas Tbk had an optimal structure in 2015 and 2019. PT Industri Jamu and Pharmacy Sido Appear Tbk had an optimal capital structure from 2015 to 2017, and PT Kimia Farma Tbk and PT Merk Tbk had an optimal capital structure from 2015. 2015 to 2019. These results can be seen from the ROE generated by the company, which is greater than the WACC in each period.
Prediksi Kebangkrutan dengan Altman Z-Score Modifikasi (Studi Kasus Pada PT Smartfren Telecom Tbk Periode 2011-2020) Annisa Nur Safitri; Mochamad Edman Syarief; Tjetjep Djuwarsa
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i1.3118

Abstract

The purpose of this research was to determine how the prediction of bankruptcy at PT Smartfren Telecom Tbk for the period 2011-2020. The method used in this research is quantitative descriptive research and the data used are secondary data obtained from financial report published by PT Smartfren Telecom Tbk for the period 2011-2020. The analysis technique used in this research is the Altman Z-Score Modification method which uses four ratio variables is Working Capital to Total Assets (X1), Retained Earnings to Total Assets (X2), EBIT to Total Assets (X3), and Book Value Equity to Book Value of Debt (X4). The results showed that the company was in a bad condition because in 2011 to 2020 the company was included in the unhealthy category or had the potential to go bankrupt (distress area). This condition is caused by the low financial ratios owned by the company and the need for follow-up to deal with the problem so that the company avoids the risk of bankruptcy.
Pengaruh DER, ROE dan EPS terhadap Harga Saham Perusahaan Konstruksi dan Bangunan di BEI Refi Maulida Sari; Iwan Setiawan; Diharpi Herli Setyowati
Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i2.3125

Abstract

The problem in this research is the decline stock prices of Construction and Building Companies when infrastructure development projects are intensively implemented. This study aims to determine the effect of DER, ROE, and EPS on the Stock Prices of Construction and Building Companies on the IDX in 2014-2019. The research method uses an associative type of quantitative method with a population of Construction and Building Companies on IDX 2014-2019 and obtained a sample of 8 companies taken through purposive sampling technique. The study was conducted using multiple linear regression analysis with the help of SPSS software version 25. The results show that simultaneously DER, ROE, and EPS have a significant effect on Stock Prices. Partially DER and EPS have a positive and significant effect on Stock Prices while ROE has no positive and significant effect on Stock Prices.

Page 19 of 39 | Total Record : 381

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