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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 ITO dan WCTO terhadap NPM pada Perusahaan Farmasi Sekar Wulan Wiwitanti; Rosma Pakpahan; Endang Hatma Juniwati
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.v2i2.3688

Abstract

This research aims to description whether there is an influence between Inventory Turnover, Working Capital Turnover to Net Profit Margin (NPM). This research uses quantitative method, so the sample that used in this research is sub-sector’s company of pharmacy that has been listed on the Indonesia Stock Exchange (IDX) for 2014-2018 period . This research used secondary data. Data analysis method used descriptive analysis and statistics analysis with using IBM SPSS 26 software. The results showed that partially, Inventory Turnover has significant effect on Net Profit Margin with positive coefficient and Working Capital Turnover has significant effect on Net Profit Margin with negative coefficient. While, simultaneous Inventory Turnover and Working Capital Turnover has significant on Net Profit Margin with R Square value is 64% and 36% residual was influenced bye other factor outside variabels researched.
Analisis Struktur Modal Optimal Perusahaan Sub Sektor Farmasi yang Terdaftar di BEI Siti Aisah; Radia Purbayati; Rosma Pakpahan
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.v2i2.3689

Abstract

The optimal of capital composition is determined between Debt and Capital determining the capital structure policy, taking in accounts the company’s funding needs so as so to maximize from farm value, in the phamaceytical sub sector companes listed oh the IDX for priod 2014-2018, with secondary data from the financial reports of PT KimiaFarma, PT KalbeFarma, PT Industri Jamu dan Farmasi Sido MuncuI, PT TempoScan Pasific, PT Merck, PT Pyridam Farma. uses the cost of capital (COC) and weight aveage cost of capital (WACC). The result shows PT Industri Jamu dan Farmasi Sindo MuncuI was optimal in 2018,PT Tempo Scan Pasific was optimal in 2014, PT Merck Tbk was optimal in 2016 and PT Pyrida Farma was optimal in 2016. PT Kimia Farma and Kalbe Farma not optimal.
Pengaruh WCTO Terhadap CR pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI Tri Yuniarti; Hasbi Assidiki Mauluddi; Rosma Pakpahan
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.v2i2.3690

Abstract

This research of aimed to understand the influence of working capital turnover to current ratio of mining company. The population are all mining companies listed on the Indonesia Stock Exchange (BEI) in 2008-2012. There are 5 companies selected using purposive sampling method. This research method use panel data regression with eviews9. The selected panel data regression method is Common Effect Model The result shows that Working Capital Turnover have significant effect on Current Ratio.
Pengaruh DER Terhadap ROA pada Perusahaan Sektor Pertanian Terdaftar Bursa Efek Indonesia Vira Septi Ayu Hasanah; Fatmi Hadiani; Dadang Hermawan
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.v2i2.3691

Abstract

This final project entitled Effect of DER on ROA in Agricultural Sector Companies on Indonesia Stock Exchange 2010-2019. The purpose is to determine the development of DER and ROA as well as to determine the effect of DER on ROA. The method writer used is a quantitative approach with panel data regression model as analytical tool, and Eviews 10 as statistical tools. The result using t-test is accepting hypothesis, meaning that DER does not have a positive and significant effect on ROA.
Pengaruh Indeks Maqashid Syariah dan Ukuran Perusahaan terhadap Profitabilitas Leviana Belianti; Ruhadi Ruhadi; Setiawan Setiawan
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.v2i2.3692

Abstract

Maqashid sharia is the direction of Islamic bank activities in obtaining profit. This topic is interesting to be researched because profitability in Islamic perspective is a material and immaterial benefit obtained in the world and the hereafter. This study aims to explore the effect of Islamic maqashid index and company size on profitability of Sharia Common Banks in Indonesia in the 2014-2018 period. The research method used explanatory causality with multiple regression analysis using WarpPLS 6.0 program. The data used are secondary data from 12 samples of Sharia Common Banks in Indonesia. The results of this study indicate that the maqashid sharia index also the company size has a positive significant effect on profitability. The greater maqashid index and size of a sharia commercial bank will be able to increase the profitability of sharia banks which reflects companies that adhere to sharia maqashid compliance and optimal in gaining profits.
Pengaruh Pengendalian Internal dan Kompensasi Terhadap Fraud di PT Mega Finance Tanjungsari Doni Reynaldi; Badriyatul Huda; Armansyah M. Sarusu
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.v2i2.3693

Abstract

This study was conducted to determine how the influence of internal control on fraud, the influence, the effect of compensation on fraud and the influence of internal control and compensation simultaneously on fraud. The object of research that is the target of research is employees at PT Mega Finance Tanjungsari with associative quantitative research, while the data needed is data taken directly to the field or called primary data. In the sampling, 21 employees at PT Mega Finance Tanjungsari were taken in 2020. The results showed that there was an influence between internal control on fraud with the results of the t test 2.620 < t table 2.093. And there is a significant effect between compensation for fraud with the results of the t-test tcount 4,942 > ttable 2,093. Meanwhile, simultaneously there is a significant influence between internal control and compensation for fraud with the results of the F test where the value of Fcount is 14.7 > Ftable 3.52.
Pengaruh Citra Merek, Periklanan dan Persepsi Terhadap Minat Menabung Nasabah Tabungan Mabrur di Bank Syariah Mandiri Kantor Cabang Pembantu Rancaekek Haekal Pirous; Jalaluddin Jalaluddin; Dwiki Astuti
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.v2i2.3694

Abstract

This study aims to determine how the influence of brand image, advertising and perception on the interest in saving savings simultaneously at Bank Syariah Mandiri KCP Rancaekek. The object of the research is the mabrur savings customer at Bank Syariah Mandiri KCP Rancaekek. While the sampling technique using non-probability sampling with the type of sample is incidental sampling. The results of the study that there is an influence of brand image on the interest in saving savings seen from the results of the analysis of the coefficient of determination with an R square value of 42.4%, there is an influence on the influence of customer deposits with an R square value of 38.3%, there is a perception of customer savings interest with the value of R square is 36.2%. There is a simultaneous influence between branding, advertising and perceptions of interest in saving for mabrur savings at BSM KCP Rancaekek seen from the analysis of the coefficient of determination with an R square value of 49.3%.
Minat Publik Terhadap Investasi P2P Lending Fintech Syariah di Alami Sharia: Produk, Akad, Imbal Hasil, Tingkat Keberhasilan Bayar Orryza Sativa Devi; Destian Arshad Darulmalshah Tamara; Muhamad Umar Mai
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.v2i2.3695

Abstract

This research aims to determine the level of public interest on P2P lending investment through sharia fintech. The independent variables used are product, agreement, yield, and levels of return success which will be analyzed for their effect on the dependent variable, namely public interest on Islamic P2P lending investment. This research used a path analysis method. The data used in this research are primary data obtained directly through the results of questionnaires distributed to respondents followers of the official ALAMI Sharia Instagram social media account. The results showed that the Product variable has a direct and significant effect on the Interest in Investing in Sharia P2P Lending. Sharia Agreement variable has a direct but insignificant effect on the Interest in Investing in Sharia P2P Lending. Percentage of Yield variable has a direct but insignificant effect on the Interest in Investing in Sharia P2P Lending. Levels of Return Success variable has a direct and significant effect on the Interest in Investing in Sharia P2P Lending.
Pengaruh Pembiayaan Bank Syariah, dan Tenaga Kerja Terhadap PDRB Jawa Barat Ryhan Firdausy Noor Dermawan; Mochamad Edman Syarief; Kristianingsih Kristianingsih
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.v2i2.3696

Abstract

This study aims to analyze the effect of Islamic bank financing and labor on the economy of West Java as seen from the GRDP of West Java. Based on its nature, this research is associative because it aims to determine the effect of two or more variables. Sampling in this study used a purposive sampling method with secondary data obtained from Islamic Banking Statistics published by the Financial Services Authority, statistics published by the Central Bureau of Statistics, and other data related to the subject and object of the study. This research uses Path Analysis method. This study is expected to be able to see the relationship between the independent variables, namely Islamic bank financing, the intervention variable, namely labor, then West Java's Gross Regional Domestic Product (GRDP) as the dependent variable. The results of this study indicate that the variable of Islamic bank financing has an effect on the GRDP of West Java, as well as that of Islamic bank financing and labor have an effect on the GRDP of West Java. The findings of this study contribute to Islamic banking and the West Java government as a reference for improving the economy.
Determinan Capital Adequacy Ratio Sebagai Indikator Ketahanan Modal Pada Bank Umum Syariah di Indonesia Nisa Aulia Asriyana; Radia Purbayati; Benny Barnas
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.v2i2.3697

Abstract

This study aims to analyze the factors that are likely to influence the determination of the Capital Adequacy Ratio (CAR) in Sharia Commercial Banks (BUS) in Indonesia for the 2014-2018 period. These factors include Non Performing Financing (NPF), Financing to Deposit Ratio (FDR), Return on Assets (ROA) and Operational Income Operating Costs (BOPO). The sample of this study is a Sharia Commercial Bank registered with the Financial Services Authority (OJK) from March 2014 to December 2018. Data is obtained from the Publication Financial Report of each Sharia Commercial Bank through the official website of the Financial Services Authority. The analysis technique used is panel data regression analysis. The results of this study indicate that simultaneously the NPF, FDR, ROA and BOPO variables have a significant effect on CAR. Partially the FDR and ROA variables have a significant effect on CAR, while the NPF and BOPO variables don’t have a significant effect on CAR. The findings of this research contribute to Islamic Commercial Banks in the form of an estimation model that serves as an early warning in order to maintain the CAR as an indicator that can illustrate the capital resilience in covering losses that occur due to risky assets.

Page 23 of 39 | Total Record : 381

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