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
Jurnal Perancangan Aplikasi Pencatatan Piutang Usaha bagi UMKM dalam Mendukung Efisiensi Shifa Sihatul Iman; Destian Arshad Darulmalshah Tamara; Leni Nur Pratiwi
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.v2i3.3817

Abstract

Bucrak Production is one of the UMKM in Bandung City which is engaged in the production of drum musical instruments which are then sold to artists. This UMKM applies manual recording, causing the presentation of information to be slow and inaccurate. To create a business recording application and apply it to Bucrak Production. This research was carried out in stages starting from field studies, problem formulation, research objectives setting, data collection and analysis aimed at knowing the weaknesses and needs of the currently applied system. The next stage is to design the next system based on information from the previous stage, the implementation of the application that has been made will be carried out. The last stage is making conclusions. The results of this study note that there are many records in Bucrak production that need to be developed. Recording of notes which is done manually and in archiving the recording documents is not archived properly so that the information presented is not complete and accurate. The result is not being able to find out receivables per debtor that takes a long time. The application is designed in such a way that it is easy to use and is used in recording so that it can present information quickly and accurately. Keywords:
Study on Improving MSMEs Performance through Business Strategies Esa Dilla Maulani; Yudha Trishananto; Ulfah Nurul Fauziah
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.v2i3.3896

Abstract

This study aims to determine the effect of the independent variable innovation on the performance of SMEs in Salatiga City with the business strategy variable as an intervening. This study is a quantitative study using primary data from a population of all MSME owners in Salatiga in 2022. This study emphasizes resource-based theory (RBT) which emphasizes competitive advantage in companies. The sampling technique used is simple random sampling, which produces 100 samples. Data collection methods were carried out using questionnaires and interviews with MSME owners in the city of Salatiga in 2022. The data was processed using the IBM SPSS statistic version 23. The results in this study indicate that innovation and business strategy have a positive and significant effect on MSME performance, innovation has a positive effect and significant impact on business strategy, and finally, the business strategy succeeded in mediating innovation on the performance of MSMEs.
Analysis of Village Fund Management and Community Empowerment during Covid-19 Pandemic Hais Dama
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.v3i1.4424

Abstract

Community empowerment as an endeavor to reduce community poverty is an issue encountered by many villages. A village is expected to be creative in terms of budget management. Based on Law No. 06 of 2014 concerning villages, Villages have sources of income in the form of original village income, revenue sharing from regional taxes and district/city regional levies, and part of the central and regional financial balance funds received by districts/cities, budget allocations from State Budget (APBN) district/city, as well as grants and donations that are not legally binding from third parties. The study aims to describe village funds management in improving community welfare through community empowerment programs conducted in Suka Mulya Village, Wonosari District, Gorontalo Regency. It relied on a descriptive qualitative method which explains the description of each variable in the study. The result discovered that the Village Fund, which the government provided to communities as a type of stimulus to improve welfare and community empowerment, was not adequately managed as expected. The utilization of Village Funds in the site area since 2019 has not been fully effective in an effort to improve community welfare. This can be seen in the failure of the community empowerment program in Suka Mulya Village, Wonosari District, Boalemo Regency.
E-Commerce as Indonesia's Economic Development Effort Cici Widya Prasetyandari
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.v3i1.4456

Abstract

Businesses need a technology for communication, recording company finances, monitoring employee performance, marketing the business, selling merchandise and others. The technology used in a business adapts to the needs of the company. Indonesia is one of the countries that use technology in various activities. This country is also one of the countries with the largest internet users in the world. The number of internet users is used by business people to market their products through e-commerce. This study aims to determine the role of e-commerce in helping the Indonesian economy. The method used is a literature review. The result is that e-commerce has a positive role for the Indonesian economy. The existence of e-commerce is able to increase income for entrepreneurs so that it can help the economy of the Indonesian people. In addition, e-commerce is also beneficial for consumers who want to shop without having to leave the house.
Customer Decisions, WOM, and Innovation Products: The Role of Destination Servicescape as an Intervening Toyibatul Masruroh; Yudha Trishananto
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.v3i1.4590

Abstract

Based on the research conducted and what you want to research about the effect of word of mouth and product innovation on customer decisions with the destination servicescape as an intervening variable. The method of this study is quantitative, with data collection techniques using questionnaires and data analysis techniques from this study using the SPSS 22 program. The results of the analysis of the research show that word of mouth has a significant positive effect on the destination servicescape. Product innovation has a significant positive effect on the destination servicescape. Word of mouth has a significant positive effect on customer decisions. Product innovation has a negative and insignificant effect on customer decisions. Destination servicescape has a significant positive effect on customer decisions. Destination Servicescape can mediate the influence of word of mouth on customer decisions. Destination servicescape can mediate the influence of Product Innovation on customer decisions.
Efficiency of Sharia Life Insurance in Indonesia and Malaysia: The Effect of Profitability and Firm Size Riska Aprilia; A. Jajang W. Mahri; Aneu Cakhyaneu
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.v3i1.4642

Abstract

The performance of sharia life insurance in Indonesia and Malaysia has increased and decreased, the declining performance of sharia life insurance causes low income, indicating inefficiency. Inefficiency has adverse effects that will hinder the firm's growth. The purpose of this study is to measure the technical efficiency value of 24 sharia life insurance companies and analyze the effect of profitability level and firm size on the level of sharia life insurance efficiency in Indonesia and Malaysia. The methods used in this study are descriptive and quantitative with causality design. In this study using purposive sampling technique with a total sample of 14 sharia life insurance in Indonesia and 10 sharia life insurance in Malaysia with a total of 144 observations. The data were analyzed by Data Envelopment Analysis (DEA) and tobit regression analysis methods. The results showed that the level of efficiency of sharia life insurance with the average Malaysian firm is more efficient than Indonesian companies. The level of profitability with the average is in the healthy category. The average firm size is in the category of large companies. The level of profitability and the size of the enterprise partially have a positive and significant effect on the level of efficiency. The practical implications of this study are that companies must pay attention to factors that can increase their level of efficiency by reducing operational costs and maintaining and increasing productive assets carefully.
Share Price of Bank BTPN Syariah: The Role of Return on Equity and Return on Assets Vemy Suci Asih; Wisnu Uriawan
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.v3i1.4643

Abstract

This research was motivated by the high interest of investors in PT BTPN Syariah Tbk shares which caused the value of the stock price to increase progressively even though it was hit by the economic crisis due to the COVID-19 pandemic. This study aims to analyze and find out how much influence return on equity (ROE) and return on assets (ROA) have on the stock price of PT BTPN Syariah Tbk in the Indonesian Islamic capital market. The research method used is descriptive verification method with a quantitative approach. Researchers used secondary data obtained from the official website of PT BTPN Syariah Tbk (www.btpnsyariah.com). The analysis technique in this research is descriptive statistical analysis, classical assumption test, multiple linear regression, hypothesis testing using t test (partial) and F test (simultaneous), and coefficient of determination test. The results showed that partially, the t-test of the ROE variable did not have a positive effect on stock prices. While the ROA variable has a positive influence on stock prices. Furthermore, based on simultaneous hypothesis testing (F test), the results obtained that the ROE and ROA variables have a positive and significant effect on stock prices. In addition to testing the coefficient of determination, the variation of the stock price variable (Y) can be explained by the variation of the independent variable, namely ROE and ROA as much as 45.5%. While the remaining percentage of 54.5% was explained in other variables outside of this study.
Financial Performance and Stock Prices: Evidence from Firms Listed on the Jakarta Islamic Index Via Muthmainnah Luthfi; Iwan Setiawan; Rina Nurmalina; Nafisah Ruhana
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.v3i1.4644

Abstract

This study aims to determine the effect of financial performance consisting of Return On Assets (ROA), Current Ratio (CR), Debt To Equity Ratio (DER), and Total Asset Turnover (TATO) on stock prices in companies listed in Jakarta Islamic Index period 2016-2020. The type of data used in this study is secondary data sourced from the company's financial statements, the official website of the Indonesian stock exchange, the website of each company, and the finance.yahoo.com website. The samples of this study are 9 companies that met the research criteria using purposive sampling method. The method used in this research is panel data regression analysis. The results of this study indicate that the ROA, CR, DER, and TATO variables simultaneously have a significant effect on the stock prices of companies listed on the Jakarta Islamic Index. While partially ROA has a positive and significant effect on stock prices. CR, DER, and TATO have a negative and significant effect on the stock prices of companies listed on the Jakarta Islamic Index.
The Effect of Zakat and Poverty on Economic Growth in West Java Iman Supratman; Vemy Suci Asih
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.v3i1.4645

Abstract

Economic growth is one of the important aspects of how we can see the development of a region. Mature this consequence happening growth of the Covid - 19 pandemic Indonesia's economy experienced decline, as well as those affected in West Java. This paralyzes the productivity of economic activity which provokes the poverty rate to increase. In this case, as one of the alternative solutions for economic development instruments, zakat is here to provide incentives for economic growth. Top base that's study this done, also for look influence in a manner partial and simultaneous from poverty and zakat against growth economy in West Java in 2016-2020. Through method study descriptive with approach quantitative . Result of study showing that in a manner partial Zakat in kind Partial influential significant to growth economy with t count value 6.218353 > t table 1.978 or prob value > alpha 0.05. And poverty in a manner Partial influential to growth economy with -t count value -10.12971 < -t table -1.978 or mark probability 0.000 < alpha 0.5. As well as by simultaneous influential to growth economy with f count value 941.7948 > f table 3.065 or mark probability 0.000 < alpha 0.5.
SWOT Analysis in the Marketing Strategy for Easy Wadiah Savings Products at Bank Syariah Indonesia, Sub-Branch Office of Buah Batu 2 Bandung Aditya Maulana Ikhsan; Nur'aeni Nur'aeni; Mimin Mintarsih
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.v3i1.4646

Abstract

The background to the increase in the Easy Wadiah Saving Product is marketing the product to the public through a marketing strategy. However, before determining the marketing strategy, the bank must analyze the advantages and disadvantages of its products, one of the analyzes is called a SWOT analysis (Strengths, Weaknesses, Opportunities, Threats). This study aims to determine the SWOT analysis (Strengths, Weaknesses, Opportunities, Threats) in the marketing strategy of Easy Wadiah Saving at Bank Syariah Indonesia Sub Branch Office 2 Buah Batu Bandung. The type of research used is descriptive quantitative, with easy wadiah savings as the research object. Primary data collection techniques through observation, interviews, literature study, and documentation. The results show that the main factor for the lack of optimal marketing of easy wadiah savings was that no special section regulates the marketing of saving products, especially easy wadiah savings. There are two points in the assessment of the Strengths aspect. Aspect Weaknesses (weaknesses) there is one point. Opportunity aspect (opportunity) there are two points. There is one point in the Threats aspect. Aspects of the concept of marketing strategy there are three points.

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