cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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
 25   26   27   28   29 
Effect of Capital Adequacy Ratio and Operational Efficiency Ratio on Return on Assets at PT Bank Negara Indonesia Tbk. Amanda Adelina Putri; Dadang Hermawan; Endang Hatma Juniwati; Tjetjep Djuwarsa
Indonesian Journal of Economics and Management Vol 3 No 2 (2023): Indonesian Journal of Economics and Management (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i2.3791

Abstract

This study examines the effect of Capital Adequacy Ratio (CAR) and Operational Efficiency Ratio (OER) on PT Bank Negara Indonesia (Persero) Tbk's Return on Assets (ROA). 2010-2020 This analysis utilizes data from PT. Bank Negara Indonesia (Persero) Tbk's 2010-2020 Financial Report. This study uses secondary data from financial statements and then uses multiple linear regression as a quantitative descriptive method IBM SPSS version 20 was used in this investigation. The regression model in this study successfully completed a test of classical assumptions, indicating that the data are normally distributed and devoid of multicollinearity, heteroscedasticity, and autocorrelation. CAR and OER were both found to have negative impacts on ROA by multiple regression analysis. Hence, Between 2010 and 2020, the ROA of PT Bank Negara Indonesia (Persero) Tbk will be impacted by CAR and OER.
Stock Return of Companies on the Indonesia Stock Exchange: A Comparative Study Before and After a Stock Split Senja Rosmaida Maretha Manik; Dimas Sumitra Danisworo; Ade Ali Nurdin; Benny Barnas
Indonesian Journal of Economics and Management Vol 3 No 2 (2023): Indonesian Journal of Economics and Management (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i2.3798

Abstract

A stock split is one of the corporate actions that the company can take to reduce the nominal value of the share price. A stock split is done by increasing the number of outstanding shares to encourage more share trading. This study aims to test whether there is a significant change in the performance of stock returns before and after the stock split operation. This study will use a quantitative research methodology, and the sampling strategy will be purposive sampling. These two things will go hand in hand. The data type used is secondary data, which is the daily closing price of shares. These prices are then processed so that the stock returns can be calculated. The length of time for the study was 20 days, starting ten days before the stock split activity and ending ten days after the stock split activity. This is done according to the stock split date. Because the normality test results showed that the returns obtained before and after the stock split are not normally distributed, the Wilcoxon marked rating test applied in SPSS version 25 will be used to test the hypothesis regarding the distribution of returns before and after the stock split. Hypothesis testing resulted in the conclusion that there is a substantial difference between return and stock split. This conclusion was reached based on the test findings.
Management Control Systems in the Business Sector: Understanding Trends from Selected Literature in an International Setting Anup Chowdhury; Nikhil Chandra Shil
Indonesian Journal of Economics and Management Vol 3 No 2 (2023): Indonesian Journal of Economics and Management (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i2.4649

Abstract

In a business organisation management control systems are found in the design of organisational structures and the policies and procedures used for planning and evaluation. Many authors have defined management control systems in many ways and as a result different typologies of management control have evolved to define management behavior. Management control systems must be expanded to managerial practices that cultivate employee cooperation and creativity in the discovery and exploitation of new business opportunities. This study is an attempt to explore the trends of management control systems applied in different country’s business sector based on worldwide selected published literatures.
Do the Bangladeshi Banks Move Forward to Integrated Reporting Culture?: A comparative Analysis between Bangladeshi and South African Banks Tanmay Biswas
Indonesian Journal of Economics and Management Vol 3 No 2 (2023): Indonesian Journal of Economics and Management (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i2.4654

Abstract

The goal of the research is to assess the disclosure quality of integrated reporting practices for both Bangladeshi Banks and South African Banks over time. This paper is based on a scoring model, referencing the framework proposed by Hammond and Miles (2004), and identified an IR Scoreboard (IRS), divided into four sections. For the reason of the IRS, authors have analyzed, 105 integrated reports of 15 listed banks, ten from Bangladesh and five from South Africa, IIRC framework issued in 2021. A seven-year observation of each bank from 2015 to 2021 has been collected. In this study, we consider simple random sampling for data collection. The analysis suggests that majority of the Bangladeshi banks implement integrated reporting with low quality. From the elements in the background area, it is observed that Bangladeshi banks paid medium attention to the reasons behind adopting IR which is 52.9% but for South Africa, it is 100%. The content elements performed within 27.1% to 95.7% for Bangladeshi Banks whereas, for South African banks, it was within 0% to 100%. IR may take more time to adopt. For Bangladeshi banks, IR is still in the initial stages of development. But, South African banks maintain consistency in integrated reporting practices.
Analytic Hierarchy Process Based Selection of Leaders of Start-up Enterprises Yuyang Yan; Cecilia A. Mercado
Indonesian Journal of Economics and Management Vol 3 No 2 (2023): Indonesian Journal of Economics and Management (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i2.4707

Abstract

The strength of leadership in the context of start-ups is closely related to the innovation and development of enterprises. The stronger the leadership of enterprises, the better the innovation and development of enterprises. Therefore, it is of great significance to study the leadership of enterprises. We can cultivate and improve enterprise leadership to meet enterprises' innovation and development needs in different situations. This paper uses four factors to evaluate enterprise leadership: strategic, communication, personal, and incentive. Assuming the relationship of various influencing factors, it establishes an analytic hierarchy process (AHP) model to select the best leaders among three kinds of enterprise leaders. This offers guidance that contributes to the theory and application of the AHP.
The Effect of Self-Congruity and Trust Toward Brand Loyalty Based on Image Congruity Theory Rayhan Bagaskara; Endy Gunanto Marsasi
Indonesian Journal of Economics and Management Vol 3 No 2 (2023): Indonesian Journal of Economics and Management (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i2.4726

Abstract

The purpose of this research is to recognize the influence of self-congruity and trust on brand loyalty in expedition services based on image congruity theory. The number of illustrations taken using 209 people, with universal criteria in Yogyakarta and Central Java. Truts variable becomes a novelty in this research. This research is based on image congruity theory which presents the suitability of cognitive-based self-image with consumer self-concept. The gap in this research is self-congruity, which has different results in previous studies. In this research using quantitative procedures, the method of taking illustrations uses purposive sampling. The information testing process uses IBM SPSS 22 and SEM Application- AMOS 24. The results of this research prove that there are four supported hypotheses and one hypothesis is not supported. Trust on brand loyalty does not affect and is not significant.
Characteristics of CEO, Family Board Members and Internationalization of Family Companies Listed on the IDX Rahmat Setiawan; Aditya Sahrul Bagaskara; Masfufah Masfufah
Indonesian Journal of Economics and Management Vol 3 No 2 (2023): Indonesian Journal of Economics and Management (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i2.4727

Abstract

The purpose of this research is to examine the influence of the CEO Characteristics and family board member on a family firms internationalization listed on the Indonesia Stock Exchange. This research is using multiple linear regression model, the data is acquired from report finance company published from period 2011-2016. Dependent variables used is internationalization proxied with foreign sales to total sales. Independent variables in this research are education level of the CEO, Gender of the CEO, family board member of commissioner and family board member of director. The result of this research shows that the education level of the CEO has a positive effect on internationalization, the CEO's gender is not significant to internationalization, while the family board member of com-missioners and family board member of director are negatively afflicted against internationalization.
Design of the 'SI ULET' Accounting Information System for Quick Calculation of Merchandise Inventory at AtariaShop Plastic Houseware Bandung Barat Rheima Fritania Andami; Tiris Sudrartono; Cahyadi Agustin
Indonesian Journal of Economics and Management Vol 3 No 2 (2023): Indonesian Journal of Economics and Management (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i2.4729

Abstract

Accounting information systems are very important to business activities. The amount of merchandise inventory owned by the company must be monitored for its availability because it is sold for profit. It is known that AtariaShop Plastic Houseware still uses a manual system to calculate its merchandise inventory. This causes the calculation of merchandise inventory to be slow, and the resulting information is often inaccurate. The qualitative approach method was used by the researchers in this study. Assisting in the calculation of computerized merchandise inventory requires the design of an accounting information system named SI ULET. This system as a whole displays the final report in the form of merchandise stock cards. SI ULET is proven to help business activities run effectively because this system can display the mobility of in-out merchandise due to purchases and sales so that the amount of merchandise inventory in stores can be quickly identified.
Sentiment Analysis Against Digital Payment “GoPay”, “OVO”, “DANA”, and “ShopeePay” Using Naïve Bayes Classifier Algorithm Lorenza Julia Ningri; Masyhuri Hamidi; Fajri Adrianto
Indonesian Journal of Economics and Management Vol 3 No 2 (2023): Indonesian Journal of Economics and Management (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i2.4765

Abstract

Financial technology is a term used by companies that offer technological innovations in the financial sector. One of the products from Fintech is digital payments. The purpose of this study is to analyze the sentiment of digital wallet services using the Twitter social media. The digital wallets taken in this study are Gopay, Ovo, Dana, and ShopeePay. This research uses the Naïve Bayes Algorithm classification method. Comment data was taken from Twitter social media which were divided into two sentiment classes, namely positive sentiment and negative sentiment. The results of this study are the most widely accepted positive sentiment among the four digital wallets is ShopeePay, the most widely received negative sentiment among the four digital wallets is Dana. Customers who have skills in using digital payments can be grouped as Well Literate in financial literacy.
Transfer Payments and Economic Sector Performance: Input-Output Analysis in Bandung Regency Teti Sofia Yanti; Anneke Iswani Ahmad; Iwan Setiawan
Indonesian Journal of Economics and Management Vol 3 No 2 (2023): Indonesian Journal of Economics and Management (March 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i2.4790

Abstract

This study analyzes the effect of transfer funds on Bandung Regency's economic sectors in 2022, using input-output table analysis to formulate suitable allocation policies for economic development goals. The research was conducted using the Location Quotient (LQ) method. This research produced an inverse Leontif matrix. Leontif's inverse matrix can be used to analyze the interrelationships between economic sectors in Bandung Regency. Revised: The government transfer expenditure in Kabupaten Bandung in 2022 had a direct impact of IDR 459,979,360,622.89 on the Government Administration, Defense, and Mandatory Social Security sector. The indirect impact or multiplier effect on the other 16 economic sectors was IDR 241,790,256,760.42. Analysis through the Leontief inverse matrix shows that the increase of final demand in all sectors by IDR 1 billion would result in an output increase of IDR 1.53 billion in the Government Administration, Defense, and Mandatory Social Security sector. Conversely, if the final demand in that sector increases by IDR 1 billion, the output of all sectors will increase by IDR 1.02 billion. Therefore, the government transfer expenditure in Kabupaten Bandung positively impacted the growth of all economic sectors.

Page 27 of 39 | Total Record : 381

 25   26   27   28   29 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2025): Indonesian Journal of Economics and Management (November 2025) Vol. 5 No. 3 (2025): Indonesian Journal Of Economics and Management (July 2025) Vol. 5 No. 2 (2025): Indonesian Journal of Economics and Management (March 2025) Vol. 5 No. 1 (2024): Indonesian Journal of Economics and Management (November 2024) Vol. 4 No. 3 (2024): Indonesian Journal of Economics and Management (July 2024) Vol. 4 No. 2 (2024): Indonesian Journal of Economics and Management (March 2024) Vol 5 No 1 (2024): Indonesian Journal Of Economics and Management Vol. 4 No. 1 (2023): Indonesian Journal of Economics and Management (November 2023) Vol 3 No 3 (2023): Indonesian Journal of Economics and Management (July 2023) Vol 3 No 2 (2023): Indonesian Journal of Economics and Management (March 2023) Vol 3 No 1 (2022): Indonesian Journal of Economics and Management (November 2022) Vol. 2 No. 3 (2022): Indonesian Journal of Economics and Management (July 2022) Vol 2 No 3 (2022): Indonesian Journal of Economics and Management (July 2022) Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022) Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021) Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021) Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021) Vol 1 No 1 (2020): Indonesian Journal of Economics and Management (November 2020) More Issue