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.
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381 Documents
<![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[Pengaruh DER, EPS, dan ROA Terhadap Harga Saham pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI ]]>
<![CDATA[Citra Putriana Dewi]]>;
<![CDATA[Leni Nur Pratiwi]]>;
<![CDATA[Banter Laksana]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i1.3130
<![CDATA[This study aims to determine the effect of DER,EPS and ROA on stock prices in Property and Real Estate Companies listed on the Indonesia Stock Exchange (IDX) in 2015 – 2019.The population in this study is 28 company using purposive sampling technique. The data analysis method used is Multiple Linear Regression Analysis using IBM SPSS 25 software .The results showed that the variables DER, EPS, and ROA simultaneously had positive and significant effect on stock prices. DER partially has a negative and insignificant effect on stock prices. EPS partially positive and significant effect on stock prices. ROA partially has a negative and significant effect on stock prices.]]>
<![CDATA[Pengaruh TATO dan CR terhadap ROA pada Perusahaan Subsektor Food and Beverage yang Terdaftar di BEI ]]>
<![CDATA[Lola Luthfi Aulia]]>;
<![CDATA[Ruhadi Ruhadi]]>;
<![CDATA[Diharpi Herli Setyowati]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i3.3136
<![CDATA[Research in this final task aims to find out and analyze the influence of TATO and CR on ROA on Food and Beverage Subsector companies listed on the IDX Period 2015-2019. The type of data used in this study is secondary data in the form of company financial statements. In this study, food and beverage companies on the Indonesia Stock Exchange that were used as research samples there were 8 companies. The research methods carried out are descriptive and quantitative research methods. The test was conducted using IBM SPSS. The methods used are with classical assumption tests, multiple linear regression analysis and hypothesis tests. The results of this analysis show that Total Assets Turnover has no effect on Return On Assets and Current Ratio has an effect on Return On Assets Total Assets Turnover and Current Ratio have a simultaneous effect on Retun On Assets.]]>
<![CDATA[Pengaruh DAR dan TATO terhadap ROA pada Perusahaan Subsektor Makanan dan Minuman di BEI Tahun 2014-2020 ]]>
<![CDATA[Meita Pangestika]]>;
<![CDATA[Ine Mayasari]]>;
<![CDATA[Adang Kurniawan]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i1.3137
<![CDATA[The research in this final project aims to determine the influence of Debt to Assets Ratio (DAR) and Total Assets Turnover (TATO) on Return on Assets (ROA) in food and beverage sub-sector companies listed on the IDX in 2014-2020. The type of data used in this study is panel data. The research method used is quantitative research. The test was carried out with panel data regression, classical assumption test, T Test (partial test), F Test (simultaneous test) and coefficient of determination. The results showed that partially Debt to Assets Ratio (DAR) had a negative and significant effect on Return on Assets (ROA), while Total Assets Turnover (TATO) had a positive and significant effect on Return on Assets (ROA). Simultaneously, Debt to Assets Ratio (DAR) and Total Assets Turnover (TATO) have a significant effect on Return on Assets (ROA) in food and beverage sub-sector companies listed on the IDX in 2014-2020.]]>
<![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 CAR, LDR dan NIM terhadap ROA Pada Bank Umum yang Terdaftar di BEI ]]>
<![CDATA[Listy Septia Cahyani]]>;
<![CDATA[Fifi Afiyanti Tripuspitorini]]>;
<![CDATA[Ade Ali Nurdin]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i2.3139
<![CDATA[This purpose of the final study is to analyze the effect of CAR, LDR and NIM on ROA in Commercial Banks Listed on the Indonesia Stock Exchange (IDX) for the period 2015 -2019. In this study, using the type of secondary data from 22 samples of commercial banks listed on the Indonesia Stock Exchange (IDX). This research method used is a quantitative method. The results showed that simultaneously Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Net Interest Margin (NIM) had an effect on Return On Assets (ROA). Partially shows that the Capital Adequacy Ratio (CAR) and Net Interest Margin (NIM) have a significant effect on Return On Assets (ROA). Meanwhile, Loan to Deposit Ratio (LDR) has no significant effect on Return On Assets (ROA).]]>
<![CDATA[Pengaruh CAR dan LDR terhadap ROA pada Bank Umum yang Terdaftar di BEI ]]>
<![CDATA[Sabila Nur Al-fadzar]]>;
<![CDATA[Radia Purbayati]]>;
<![CDATA[Rosma Pakpahan]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i1.3143
<![CDATA[This study aims to analyze the effect of the Capital Adequacy Ratio (CAR) and Loan to Deposits Ratio (LDR) on the Return On Assets (ROA) of Commercial Banks listed on the IDX in 2014-2019. The population of this research is commercial banks listed on the Indonesia Stock Exchange in 2014-2019, the research sample is 38 bank companies using the purposive sampling method. The analysis used is descriptive and quantitative analysis using Eviews 9 software. The results show that simultaneously the CAR and LDR variables have a significant effect on ROA. CAR has a significant negative effect on ROA and LDR has an insignificant positive effect on ROA]]>
<![CDATA[Pengaruh Kinerja Keuangan dan BI-7 Day Repo Rate terhadap Profitabilitas pada Bank BUMN ]]>
<![CDATA[Salsa Bila Azahra]]>;
<![CDATA[Rosma Pakpahan]]>;
<![CDATA[Muhamad Umar Mai]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i3.3145
<![CDATA[The purpose of this research is to describe the effect of Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loan and BI-7 Day Repo Rate on profitability (ROA) at BUMN Bank period 2012-2019. Population and samples in this research are Bank BUMN period 2012-2019 as many as 4 banks (BNI, BRI, BTN and Mandiri Bank). Saturation sampling is the sampling technique used. The BUMN Bank annual report is the secondary data used. Associative and quantitative research methods are the research methods used. The test is done by panel data regression method which is processed using Eviews 9. The selected panel data regression method is the Fixed Effect Model. The results showed that partially CAR had significant effect on profitability. Partially LDR had not significant effect on profitability. Partially NPL had significant effect on profitability. Partially BI7DRR had not significant effect on profitability. Simultaneously, CAR, LDR, NPL and BI7DRR had a significant effect on profitability (ROA) at Bank BUMN.]]>
<![CDATA[Pengaruh LDR dan BOPO terhadap ROA pada Bank Umum Swasta Nasional Devisa di Bursa Efek Indonesia ]]>
<![CDATA[Delsi Indi Rahmawati]]>;
<![CDATA[Diharpi Herli Setyowati]]>;
<![CDATA[Fatmi Hadiani]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i1.3147
<![CDATA[The purpose of this research is to find out the effect of Loan to Deposit Ratio (LDR), Operational Efficiency Ratio (OER) to Return on Asset (ROA) BUSN Devisa listed on Indonesian Stock Exchange (IDX) periode of 2012-2019. The population of this research are BUSN Devisa listed on Indonesian Stock Exchange (IDX), the sample of this research are 17 banks used purposive sampling methods. The analysis used in this research is panel data regression by using EVIEWS 9. The research showed that LDR partially has no effect and not significant to ROA, OER partially has significant effect to ROA, and simultaneously LDR and OER have significant effect to ROA.]]>
<![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.]]>
