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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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Effect of CR and DAR on ROA in Automotive and Component Companies Listed on the IDX Intan Triana Hartanti; Ruhadi Ruhadi; Anny Suryani
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.v3i1.3870

Abstract

The aim of this research is to know the effect of Current Ratio and Debt to Asset Ratio to Return on Assets on companies subsector of automotive and components listed on Indonesia Stock Exchange Period 2017-2021. The research method used is a quantitative descriptive method. This research used purposive sampling method and obtained 7 samples of companies in the automotive subsector and components listed on the Indonesia Stock Exchange Period 2017-2021. In this study the model and technique of data analysis used panel data regression approach. The selected panel data regression model is Random Effect Model. The results showed that Current Ratio partially had a negative and significant effect on Return on Assets and Debt to Assets Ratio partially had no significant effect on Return on Assets. While Current Ratio and Debt to Asset Ratio simultaneously had a significant effect on Return on Assets.
Capital Structure and Firm Performance: A Comparative Study of Shariah-Compliant and Non-Shariah-Compliant Firms in Indonesia Setiawan Setiawan
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.v3i1.4665

Abstract

This study seeks to examine the extent of influence of capital structure towards firm performance in shariah-compliant firms (SCFs) and non-shariah-compliant firms (NSCFs) in Indonesia. Data used are from the companies listed in Indonesian Stock Exchange. For SCFs, it was the companies listed in Jakarta Islamic Index and Sharia Stock Index while NSCFs are companies that not listed there. Data collected are 273 SCFs and 71 NSCFs. Data analysis using Mann Whitney, Panel Fixed Effects Regression and Generalized Methods of Moments. The result of this study shows that debt-financed capital structure in SCFs is smaller than NSCFs. Whereas firm performance in SCFs is higher than NSCFs. Another finding in SCFs is that Debt to Equity Ratio and Debt to Assets Ratio affecting Return on Equity, while Return on Assets only affected by Debt to Assets Ratio. The implication of this finding is that firm performance achievement in SCFs very much depends on its capital structure policy, so that the stakeholders shall be more careful to get into debt.
The Influence of ROA, BOPO, CAR, and FDR on Non-Performing Financing in Full-Fledged Islamic Banks Elva Octavia Sari; Fatmi Hadiani; Hazma Hazma
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.v3i1.4678

Abstract

Islamic banks have the main activity of distributing funds in the form of financing. Therefore, banks cannot be separated from financing risks. The financing risk is non-performing financing. Non-Performing Financing is a ratio that shows the large collectability of the bank in collecting back the financing. This study aims to determine the effect of CAR, ROA, FDR, and BOPO on NPF in Islamic Commercial Banks for the 2015-2020 period. This research is quantitative research and uses the panel data regression method. The data used are sourced from the financial statements of each Islamic Commercial Bank. The results showed that simultaneously the variables CAR, ROA, FDR, and BOPO have a significant positive effect on NPF. Partially, the CAR and BOPO variables have no significant effect on the NPF while the ROA variable has a significant negative effect on the NPF and FDR has a significant positive effect on the NPF.
Assessing Banking Soundness of Infobank15 Index' Categories: The Impact of RGEC on Stock Return Destri Alpiani; Radia Purbayati; Setiawan Setiawan; Darya Setia Nugraha
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.v3i1.3895

Abstract

Assessment of the soundness of a bank using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital) shows the financial performance of a banking company for a certain period. With good performance, investors will be interested in investing in the company. This study aims to determine the effect of bank soundness on bank stock returns listed on the Indonesia Stock Exchange in the Infobank 15 Index category for the 2016-2021 period. With a purposive sampling method, 10 banks were obtained from a total population of 15. This study uses panel data multiple linear regression analysis using Eviews 12 software. The regression model chosen is the Common Effect Model (CEM). The results showed that partially Non-Performing Loans (NPL) had a significant negative effect on stock returns. Return on Assets (ROA), Net Interest Margin (NIM), and Capital Adequacy Ratio (CAR) have a significant positive effect, and Loan to Deposit Ratio (LDR) and Good Corporate Governance (GCG) have no significant effect on stock returns.
SWOT Analysis in Developing Zakat at The National Amil Zakat Agency (BAZNAS) Bandung Regency Intan Nurrachmi; Elisa Siti Widyastuti; Tiya Rissa Kamila; Fahira Febriana Ayuni Destari
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.v3i1.4687

Abstract

Zakat is one of the pillars of Islamic development and is also one of the pillars of Islamic economic strength. The way of zakat management also affects public trust in a zakat management institution, such as the Bandung City National Amil Zakat Agency (BAZNAS) which has the task of collecting and receiving zakat from muzakki, maintaining it and for that reason, distributing or distributing to mustahiks who have the right to write it. The purpose of zakat management is to increase justice in the distribution of zakat funds, welfare of the community, and to overcome poverty in order to utilize zakat funds to be more productive. So that BAZNAS Bandung Regency should improve zakat management in order to improve the quality of zakat mustahik. This study will review the extent of zakat management in the city of Bandung, which is a non-profit institution in the management and distribution of zakat funds. This research uses a SWOT (Strengths, Weakness, Opportunities, Threats) analysis method with a literature study approach. From the results of the study using the SWOT method, it is stated that in the strength factor (Strengths) and in the weakness factor table the total of all internal variables, namely 2.8 and opportunities (opportunities) shows that the total is greater than threats, the two variables are 2.91. This shows that the opportunities in BAZNAS Bandung Regency are very high compared to the weaknesses and threats that occur. So that if BAZNAS Bandung Regency can take advantage of these opportunities and strengths, BAZNAS Bandung Regency can develop its zakat funds to be even more productive and can improve the welfare of the people of Bandung Regency in particular.
Cash Holding in Companies Registered on the Jakarta Islamic Index: Analysis of Net Working Capital Factors, Levels of Leverage, and Levels of Profitability Rizqia Wildiany; A. Jajang W. Mahri; Suci Apriliani Utami
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.v3i1.4688

Abstract

Inaccuracy in determining the optimal cash holding level can cause the company's activities to be disrupted and even unable to run, holding too little cash will have a negative impact on the company, which can cause a company to go bankrupt, and vice versa, if the amount of cash is too much will cause unproductive cash because cash is idle fund. This study aims to analyze net working capital, level of leverage, and level of profitability of cash holdings. The population of this study is all companies listed on the Jakarta Islamic Index for the 2016-2021 period. The sample of this research is 15 companies taken by purposive sampling technique. The data analysis technique used in this study was panel data regression analysis using Eviews 10 software. The results showed that the net working capital variable had no effect on cash holdings. While the leverage level variable has a negative effect on cash holding and the profitability level variable has a positive effect on cash holding. Recommendations for companies listed on the Jakarta Islamic Index are expected to increase cash holdings, for future researchers it is better to add other variables that can be factors that affect the company's cash holdings.
Performance of Local Government Apparatuses and Public Services: Survey on SKPD Kabupaten Bandung Barat Government Darya Setia Nugraha; Teti Widia Komarawati
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.v3i1.4705

Abstract

One of the efforts made by the Government of Kabupaten Bandung Barat in avoiding the practice of KKN so that the goal of implementing good governance can be achieved is by implementing the government internal control system. In addition, the purpose of the government is to conduct public services that are effective and efficient, which can be seen from the commitment and performance of local government apparatus. This research aims to determine the effect of good governance, internal control system of Government and the organizational commitment to the public service through the performance of local government apparatus as an intervening variable. The type of research used is quantitative. The population in this research is the regional government working unit in the Kabupaten Bandung Barat government. The samples in this study were as much as 28 SKPD with a total of 208 respondents. Method of collecting data using questionnaires. Data analysis method using path analysis processed with IBM SPSS software version 26.0. Based on the results of the research, there is a positive and significant effect of good governance, government internal control system and organizational commitment to the performance of government apparatus both partially and simultaneously. The performance of local government apparatus has a positive and significant effect on public services. There is an indirect effect of good governance, government internal control system and organizational commitment to public service through the performance of local government apparatus as an intervening variable.
The Effect of Third Party Funding and Non Performing Financing on The Development of Islamic Banking Finance in Indonesia Hasbi Assidiki Mauluddi; Darya Setia Nugraha
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.v3i1.4706

Abstract

This study was performed to determine how much influence of third-party funds and non-performing financing to financing development of Islamic banking in Indonesia. In this study the influence of the amount independent variables partially or simultaneously on the dependent variable. The hypotesis for this research is third-party funds and non-performing financing affects the lending of Islamic banking financing in Indonesia. The data used in this research is secondary data of Bank Indonesia report on the development of Islamic banking. Multiple regression analysis is performed to find the influence of third-party funds and variable non-performing financing the development of financing. The data used in the regression must be pass the classical assumption test. The results of this research note that the third-party funds have a significant effect and non-performing financing no significant effect on the development of Islamic banking financing. Simultaneously, a third-party funds and non-performing financing a significant effect on the development of Islamic banking financing in Indonesia. Both independent variables have contributed as much as 24.7% of the change in the independent variable with a strong enough relationship level by 50%.
The Influence of the Sharia Maqasid Index Forming Factors on Bank Profitability Moch. Edman Syarief
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.v3i1.4708

Abstract

The aim of this research is to see the effect of the forming factors of the sharia maqasid index on profitability. research data consists of 80 years of observations obtained from bank annual reports, with warp-PLS as a data analysis tool used in this study. the variables used are education, justice, and maslaha as independent variables and return on assets as the dependent variable. the results of the study state that education has no effect on profitability, because investment in Islamic banking is still not significant for increasing stakeholder knowledge of Islamic financial literacy. Justice has a significant negative effect on profitability, occurring because financing risks are shared between Islamic banks and financing customers. Maslaha has a significant positive effect on profitability, because the role of Islamic banking in increasing welfare can be accepted by the community, which will increase acceptance of Islamic banking products in society, and will ultimately increase bank profitability.
Capital Structure Policy in Property, Real Estate and Building Construction Sector Companies: Do Women Play a Role? Fildza Alifa Balqis; Syahrun Nizar Maulana Muttaqin; Wulan Daniyati; Setiawan Setiawan
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.v3i1.4713

Abstract

The existence of women in the top management of companies is an issue in corporate governance. This study examines the influence of female directors, female commissioners, and female audit committees on capital structure (DER). This research is a type of quantitative research. The population in this study are property companies listed on the Indonesia Stock Exchange (IDX) and issuing annual reports for 2020. There are 73 research samples. The results of this study explain that female directors and female commissioners have a negative and insignificant effect on capital structure (DER). Meanwhile, the audit committee has a positive and insignificant effect on capital structure (DER). Due to the limitations of testing variables, company and year in this study, it is suggested that further researchers conduct tests with more varied variables, using more than one company and year so that the results obtained are more descriptive and accurate.

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