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[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[Pengaruh Rasio Keuangan Sebagai Indikator dalam Memprediksi Potensi Kebangkrutan Bank Umum yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Fasha Asyva]]>;
<![CDATA[Kristianingsih Kristianingsih]]>;
<![CDATA[Rosma Pakpahan]]>
<![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.v1i3.3228
<![CDATA[This study aims to provide empirical evidence that financial ratios include in the Risk Based Bank Rating component can be used to predict the potential for bankruptcy of commercial banks and to determine financial ratios that can be used as indicators in predicting bankruptcy of commercial banks. This study uses secondary data in the form of bank financial statements for 2015-2019 at commercial banks listed on the Indonesia Stock Exchange, with 12 banks selected as samples through the purposive sampling method. The analytical technique used is panel data regression analysis with a random effect model. The test results show that the financial ratios included in the Risk Based Bank Rating component can be used to predict the potential for bankruptcy of commercial banks. However, partially, only LFR and CAR can be used as indicators to detect potential bankruptcy of commercial banks. Meanwhile, NPL, BOPO,and ROA cannot be used as indicators to predict the potential for bankruptcy of commercial banks.]]>
<![CDATA[Pengaruh Current Ratio, Return on Assets dan Debt to Equity Ratio terhadap Dividend Payout Ratio Perusahaan Manufaktur ]]>
<![CDATA[I Yensi Godchild Nehe]]>;
<![CDATA[Dimas Sumitra Danisworo]]>;
<![CDATA[Rochmi Widayanti]]>
<![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.v2i1.3236
<![CDATA[This research aim to finds out the influence of Current Ratio, Return On Assets and Debt to Euity Ratioon Dividend Payout Ratio in mmaufacturing companies on the Indonesia stock exchange in 2011-2020. The data used in this study were obtained from the annual financial reports published on the indonesia stock exchange (IDX). After passing the purposive sampling stage, the sample that can be used is 3 companies. The method of analysis used in this research is multiple linear regression analysis which is processed using the SPSS version 24 program. The result of this study indicate that the variable Current Ratio (CR)and Return On Asset (ROA) partially have an insignificant negative effect on the Dividend Payout Ratio (DPR), while the Debt to Euity Ratio (DER) variable has a significant positive effect on the Dividend Payout Ratio(DPR). And Current Ratio (CR), Return On Asset (ROA), and Debt to Euity Ratio (DER) simultaneously affect the Dividend Payout Ratio (DPR) in manufacturing companies listed on the Indonesia stock Ezchange for the 2011-2020 period. Keywords : Current Ratio, Return On Asset, Debt to Euity Ratio, Dividend Payout Ratio.]]>
<![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[Pengaruh NPL dan CAR Terhadap ROA pada Bank Umum Milik Negara ]]>
<![CDATA[Mohamad Salman Sutrisno]]>;
<![CDATA[Banter Laksana]]>;
<![CDATA[Tjetjep Djuwarsa]]>
<![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.v2i2.3260
<![CDATA[This study aims to determine the effect of Non Performing Loan (NPL) and Capital Adequacy Ratio (CAR) on Return on Asset (ROA). The population used in this study were state-owned commercial banks in 2013 – 2019. The research method used in this study was an associative research method with a quantitative approach. The data analysis technique used is multiple linear regression using IBM SPSS Statistic 26 for Windows. The results of this study partially show that Non Performing Loan (NPL) has a negative effect on Return on Asset (ROA) and significant, Capital Adequacy Ratio (CAR) has a positive effect on Return on Asset (ROA) and significant. Non Performing Loan and Capital Adequacy Ratio (CAR) also simultaneously or jointly have a significant effect on Return on Assets (ROA).]]>
<![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[Dampak Working Capital Turn Over dan Debt to Equity Ratio Pada Return on Invesment di PT Ultra Jaya Milk Industry & Trading Company Tbk ]]>
<![CDATA[Nadyya Awaliyyah]]>;
<![CDATA[Vemy Suci Asih]]>;
<![CDATA[Mila Badriyah]]>
<![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.v1i3.3490
<![CDATA[One way to measure the level of success of the company is to look at the amount of profit earned. This study aims to determine the effect of Working Capital Turn Over and Debt to Equity Ratio on Return On Investment either partially or simultaneously at PT. Ultra Jaya Milk Industry & Trading Company, Tbk. period 2005- 2020. The research method used is descriptive verification with a quantitative approach, and the data used are secondary data obtained from the annual reports of PT. Ultra Jaya Milk Industry & Trading Company, Tbk. 2005-2020. The results show that there is a significant effect between Working Capital Turn Over and Debt to Equity Ratio simultaneously on Return On Investment of 45%. Partially, Working Capital Turn Over has a significant negative effect on Return On Investment of 31.2% and partially Debt to Equity Ratio has a significant negative effect on Return On Investment of 24.8%. This shows that the existence of Working Capital Turn Over and Debt to Equity Ratio can affect the company's rate of return on investment.]]>
<![CDATA[Analisis Fluktuasi Harga Emas dan Tingkat Inflasi terhadap Pendapatan Gadai Emas Syariah di Bank Syariah Mandiri ]]>
<![CDATA[Zalpa Salsabila Putri]]>;
<![CDATA[Nur'aeni Nur'aeni]]>
<![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.v1i3.3491
<![CDATA[The purpose of this study is to explore the effect of gold price fluctuations and inflation rates on sharia gold pawn Income at Bank Syariah Mandiri. The data used is the annual published financial report of Bank Syariah Mandiri for the period 2016 to 2020. For the data analysis technique, multiple linear regression is used in each model, namely Bank Mandiri Syariah. The results of the study show that a) Gold price fluctuations have a positive and significant effect on sharia gold pawn income, b) Inflation rate has a positive and significant effect on sharia gold pawn income, and gold price fluctuations and inflation rates simultaneously have a significant effect on sharia gold pawn income.]]>
<![CDATA[Studi Komparatif: Kualitas Layanan Mobile Banking BRI Syariah dan Bank Syariah Indonesia ]]>
<![CDATA[Muhammad Zulvan Jamalu Ramadhan]]>;
<![CDATA[Vemy Suci Asih]]>
<![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.v1i3.3492
<![CDATA[The purpose of this study is to show whether or not there is a difference in the quality of the value of mobile banking at BRI Syariah and Bank Syariah Indonesia. In this study, quantitative techniques were used by straddling a sample of 35 respondents where customers of Bank Syariah Indonesia (BSI) Ex. Bank Rakyat Indonesia Syariah (BRIS) KCP Sumedang Tanjungsari 2 which responded to the quality of mobile banking services between before and after becoming Bank Syariah Indonesia (BSI). The indicator of the quality of the mobile banking service used is a questionnaire or questionnaire distributed in this study, while checking the hypothesis using a free sample t test. Judging from the results of analyzing the data, it can be seen the average value of mobile banking services at Bank Syariah Indonesia > the average value of mobile banking services at BRI Syariah. It can be concluded that the quality of mobile banking services felt by customers at Bank Syariah Indonesia is better than BRI Syariah, while judging by the results of the free sample t-test data, this study did not get a significant difference between mobile banking services at BRI Syariah and Islamic Banks. Indonesia.]]>
