cover
Contact Name
Setiawan
Contact Email
setiawan@polban.ac.id
Phone
-
Journal Mail Official
ijem@polban.ac.id
Editorial Address
Gedung Jurusan Akuntansi Politeknik Negeri Bandung, Jl. Gegerkalong Hilir, Ds. Ciwaruga, Bandung 40012, Kotak Pos 1234
Location
Kota bandung,
Jawa barat
INDONESIA
Indonesian Journal of Economics and Management
ISSN : -     EISSN : 27470695     DOI : https://doi.org/10.35313/ijem
Core Subject : Economy, Science,
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.
Articles 381 Documents
Pengaruh Dividend Payout Ratio dan Debt to Asset Ratio terhadap Price to Book Value pada PT Astra International Tbk Fitriana Dewi Novianti Novianti; Benny Barnas; Djoni Djatnika
Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i3.3750

Abstract

This research was to know and analyze the effect of Dividend Payout Ratio and Debt to Asset Ratio on Price to Book Value. This study uses a quantitative descriptive method with reference to the financial statements of PT Astra International Tbk for the period 2014-2021. These financial reports are used as a source of obtaining data that will be processed into information in this research. The data analysis technique used multiple linear regression, classical assumption test, t test and F test. The results of the study partially Dividend Payout Ratio (DPR) has positive effect on Price to Book Value (PBV), while Debt to Asset Ratio (DAR) partially has a positive and significant effect on Price to Book Value (PBV). Simultaneously, Dividend Payout Ratio (DPR) and Debt to Asset Ratio (DAR) have a positive and significant effect on Price to Book Value (PBV)
The Influence of Third Party Funds and Non - Performing Loans to Credit Distribution during a Pandemic Period at BPDs in Java Rarassati, Oktaviani; Pakpahan, Rosma; Setiawan, Setiawan
Indonesian Journal of Economics and Management Vol. 2 No. 3 (2022): Indonesian Journal of Economics and Management (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i3.3754

Abstract

This study aims to determine the effect of Third Party Funds and Non-Performing Loans during the pandemic at Regional Development Banks in Java for the 2020-2021 Period. The research method used is descriptive and uses a quantitative approach. The data used are secondary data in the form of Financial Services Authority. The number of samples used in this study were four Regional Development Banks in Java. The technique for sampling is the purposive sampling technique. The analytical technique used in this study is panel data regression analysis using the Eviews 10 program tool. Based on the results and interpretations that partically the Third Party Fund variable has a positive and significant effect to Credit Distribution and the Non-Performing variable has a negative and significant impact to Credit Distribution and Third Party Funds and Non-Performing Loans simultaneously have an effect significant to Credit Distribution.
Return Saham pada Perusahaan yang Terdaftar di LQ45: Kajian Model Profitabilitas dan Rasio Pasar Anastasya Priska Kusuma Dewi; Kristianingsih Kristianingsih; Koernia Purwihartuti
Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i3.3755

Abstract

This study aims to determine the effect of Return On Assets (ROA), Return On Equity (ROE), and Earning Per Share (EPS) partially or simultaneously on stock returns in companies listed in the LQ45 index on the Indonesia Stock Exchange for the 2016-2020 period. This study uses associative and quantitative research methods. Based on the analysis of the research results, the conclusions are (1) partially Return On Assets has a significant negative effect of 0.008 on Stock Return, (2 ) partially Return On Equity has a significant positive effect of 0.026 on Stock Return, (3) partially Earning Per Share has no and insignificant effect on Stock Return and (4) Simultaneously Return On Assets, Return On Equity, and Earning Per Share has a significant positive effect on Stock Return, as indicated by the calculated F value of 2.814 and the coefficient of determination of 0.10.
Studi Komparasi Kinerja Profitabilitas dan Earning Per Share PT Bank Central Asia Tbk Sebelum dan Setelah Menerapkan Mobile Banking Eltasya Sifra Mevia Simanungkalit; Endang Hatma Juniwati; Banter Laksana
Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i3.3759

Abstract

This investigation was done to compare the performance of PT Bank Central Asia Tbk's profitability and earnings per share (EPS) before and after the implementation of mobile banking. In this study, financial statements from 2008 to 2017—five years before and five years after the usage of mobile banking—are used. The implementation of mobile banking in PT Bank Central Asia Tbk's services has had an impact on a number of areas, including profitability and earnings per share (EPS) performance. These areas include an increase in return on assets (ROA), a decrease in return on equity (ROE), and an increase in earnings per share (EPS). All of the variables were distributed regularly, according to the findings of the normality test. Before and after the implementation of mobile banking, there is a considerable variation in the Return on Assets (ROA) ratio. There is no notable difference in the Return on Equity (ROE) ratio. While there is a sizable variation in EPS between before and after the implementation of mobile banking
Apakah Harga Saham dapat Dipengaruhi Return on Equity dan Return on Investment? Studi pada Perbankan yang Terdaftar di Bursa Efek Indonesia Maulana Dzakkiansyah; Ruhadi Ruhadi; Iwan Setiawan
Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i3.3761

Abstract

Form this study has a purpose to analyze the Effect of Return on Equity and Return on Investment on Stock Prices (Study on Banking Sub-Sector Companies Listed on the Indonesia Stock Exchange 2016-2020 Period). Return on Investment (ROI) and Return on Equity (ROE) are both included in the Profitability Ratio. The profitability ratio was chosen because it is able to show how much profit investors get from their investment activities. So it can measure how well the company's financial performance in its operations. This study aims to determine the effect of ROI and ROE on stock prices in the banking sub-sector which is listed on the Indonesia Stock Exchange (IDX) in the 2016-2020 period. The research method used is quantitative. Data analysis using Eviews version 10. The results of this study are expected to provide benefits for investors, academics, companies, and the community and it is hoped that this research can be used as reference material for further researchers.
Perbandingan Rasio Profitabilitas Perusahaan Sektor Pertambangan yang Terdaftar di BEI Sebelum dan Selama Pandemi Covid-19 Fadhil Muhaimin Nadhip; Leni Nur Pratiwi; Anny Suryani
Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i3.3762

Abstract

This study aims to analyze the comparison on profitability ratio towards mining sector companies that are listed in Indonesia Stock Exchange before and during the Covid-19 pandemic for the 2019-2020 period. The research method used is financial ratio different test between before and during Covid-19 pandemic. Financial ratio that is used is profitability ratio consisting of gross profit margin, net profit margin, return on asset, and return on equity. Data analysis using IBM SPSS ver. 25. The result if this study is stated that there is a significant difference towards profitability ratio between before and during the Covid-19 pandemic.
Analisis Modal Kerja dan Profitabilitas Perusahaan BUMN Bidang Jasa Infrastruktur Maldania Sundari Dewi; Endang Hatma Juniwati; Ine Mayasari
Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i3.3770

Abstract

This research aim to find out the effect of cash turnover, receivable turnover, and inventory turnover to the profitability in the state-owned company in infrastructure service sector simultaneosly and partially. The population in this research were the state-owned company in infrastructure service sector in 2017-2021. The quarterly financial report of PT. Waskita Karya (Persero) Tbk., PT. Wijaya Karya (Persero) Tbk., PT. Semen Indonesia (Persero) Tbk., and PT. Jasa Marga (Persero) Tbk. are being used as sample. The research method use descriptive quantitative by performing panel data regression analysis with using a software called Eviews 9. The result showed that simultaneosly, cash turnover, receivable turnover, and inventory turnover have a positive and significant effect on profitability and partially, both of cash turnover and inventory turnover have a negative and significant effect, receivable turnover has a positive and significant effect on profitability in the state-owned company in infrastructure service sector in 2017-2021.
Return on Assets Bank Pembangunan Daerah di Pulau Jawa: Studi pada Efisiensi sebagai Determinan Novia Muplihah; Dadang Hermawan; Destian Arshad Darulmalshah Tamara
Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i3.3775

Abstract

This study aims to analyze the effect of Non Performing Loan (NPL) and Operating Income Operating Expenses (BOPO) on Return On Assets (ROA) at Regional Development Banks in Java for the period 2011-2020. This title was chosen because during 2020 BPD has not been efficient in disbursing funds because it does not apply the principles of prudence and bank efficiency so that non-performing loans increase. The research method used is associative research with a quantitative method approach. The sampling technique uses a saturated sample so that the total population and sample are the same, namely five Regional Development Banks on the island of Java for the 2011-2020 period. Data processing was carried out using the IBM SPPS Statistics 25 application. The results of the study stated that partially NPL had no effect on ROA, while BOPO had a negative effect on ROA. Meanwhile, simultaneously NPL and BOPO affect ROA.
Analisis Teknikal Pergerakan Saham PT Bank Jago Tbk dengan Menggunakan Indikator Candlestick dan Moving Average Convergence Divergence Andi Farhan; Tjetjep Djuwarsa; Radia Purbayati
Indonesian Journal of Economics and Management Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v2i3.3783

Abstract

This study aims to determine the movement of shares of PT Bank Jago Tbk for the period January 1 – May 20 2022 using candlestick indicators and Moving Average Convergence Divergence (MACD), this study focuses on the economic aspect. The method used is descriptive method. The type of data used is qualitative data. The source of data used is secondary data obtained from charts on tradingview.com tools. Referring to the results of the analysis that has been carried out, the movement of PT Bank Jago Tbk's shares shows a decline (downtrend) using both candlestick and MACD indicators. This indicates that market participants should take a sell action.
Bankruptcy Prediction Analysis Using the Springate and Zmijewski Methods at PT Krakatau Steel (Persero) Tbk. Ilmani Ganis Adzillah; Djoni Djatnika; Rosma Pakpahan; Ulfah Nurul Fauziah
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.v3i1.3792

Abstract

PT. Krakatau Steel (Persero) Tbk is the first steel-producing industry in Indonesia and was founded in 1970. In researching the company, two methods were used to predict the potential for bankruptcy: the Springate and Zmijewski methods. This type of research is descriptive research. The data used in this study is secondary data from PT Krakatau Steel (Persero) Tbk for the period 2016-2021. The results of this study indicate that based on the Springate method, PT. Krakatau Steel is predicted to go bankrupt. While the results obtained from the Zmijewski method show that from 2016 to 2018, PT. Krakatau Steel is predicted not to go bankrupt. However, in the calculations from 2019 to 2021, the Z value obtained is far above the value 0, which is the applicable cut-off value. This shows that PT. Krakatau Steel is predicted to go bankrupt.

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