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
 26   27   28   29   30 
The Effect of Return on Assets, Effective Tax Rate, and Company Size on Transfer Pricing in Food and Beverage Companies listed on the Indonesia Stock Exchange Ridwan Ridwan
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.v3i2.4791

Abstract

This study aims to determine and explain the impact of Return on Assets, Effective Tax Rate, and Company Size on Transfer Pricing. This type of research is quantity research. The data used is secondary data obtained from Indonesia Stock Exchange Website. The sample in this study amounted to 10 (ten) companies. Data analysis using path analysis and data processing using IBM SPSS 26.0. The results of this study state that Return on Assets has a negative and significant effect on Transfer Pricing, Effective Tax Rate has a negative and significant effect on Transfer Pricing, the results of this study Company Size has a positive and significant effect on Transfer Pricing, and Return on Assets, Effective Tax Rate, and Company Size has a positive and significant effect simultaneously on Transfer Pricing.
The Influence of The Auditor's Skepticism Attitude and Utilization of Information Technology Toward Detection Fraudelent of Financial Statement Yanti Rufaedah; Sugih Sutrisno Putra; Fatmi Hadiani
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.v3i2.4904

Abstract

Abstract: This study aims to provide empirical evidence about how big attitudes are Professional Skepticism of Auditors and Utilization of Information Technology affect ability auditors in detecting fraudulent financial statements. Research with this quantitative descriptive method using primary data in the form of a questionnaire as an instrument in data collection. Respondents in this study was selected using the convenience sampling method, because it has been determined by KAP. Questionnaire distributed to 60 auditors from 16 KAPs, but only 51 questionnaires were returned and 46 questionnaires were processed. Data analysis using the PLS Method. The results of the study show that there is an attitude of professional skepticism Auditors and Utilization of Information Technology in KAP Bandung City have a significant positive effect on Detection of Financial Statement Fraud, either partially or simultaneously. Keywords: Auditor Professional Skepticism, Utilization of Information Technology, Fraud Detection Financial statements
The Impact of Corporate Social Responsibility and Environmental Performance to Improve Return on Asset in Manufacturing Company Riauli Susilawaty Hutapea
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.v3i2.4907

Abstract

In Indonesia there are so many companies in manufacturing sector that do not process hazardous toxic waste (B3) properly, so that environmental pollution continues to occur. The Ministry of Industry and the Ministry of Environment and Forestry are targeting to reduce waste by up to 70%, and create a green industry. To support this target, the Ministry of Industry introduced a circular economy with 5 main principles, namely, reduce, reuse, recycle, recovery, and repair. These 5 principles already exist in the CSR (Corporate Social Responsibility) indicator which has been standardized by the GRI (Global Reporting Initiative) created by the GSSB (Global Sustainability Standards Board), so companies are obliged to apply them. This CSR will be shown in the company's annual Sustainability Report. There is an additional program to support environmental responsibility, namely PROPER (Company Performance Rating Program in Environmental Management). PROPER as an indicator that must be carried out by companies to manage production waste. Creating a green industry and a green environment will have a positive impact on the company, by increasing profitability. Company profitability can be measured by ROA, so that investors can see how the company manages assets to generate profit even though it incurs high costs to manage waste. The purpose of this study is to measure how significant the influence of CSR and environmental performance is on the profitability of manufacturing sector companies listed on the Indonesia Stock Exchange for the 2021 period.
The Effect of Firm-Specific Risk and Macro Economic Factors on The Performance of Islamic and Conventional Bank Annisa Suriyati; Marwansyah Marwansyah; Mochamad Edman Syarif
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.v3i2.4874

Abstract

The performance of Islamic banks still fluctuates every year and even their performance ratios are still below the BI standard per bank. The purpose of this research is to evaluate the impact of firm-specific risk (credit risk, liquidity risk and operational risk) and macroeconomic factors (inflation, GDPG and unemployment) on the performance of Islamic commercial banks and conventional banks (ROA) in Indonesia. Comparison of Islamic banks with conventional banks is made because of differences in the respective banking operations/systems. The research uses quantitative research methods with secondary data on Islamic and conventional banking recorded at BI and OJK for the 2017-2021 period. The result in Islamic banks, only the credit risk variable and operational risk II variable have a significant negative effect on the ROA of Islamic banks. The other four variables have no effect on the performance of Islamic banks. In conventional banks, operational risk II variables, inflation and GDP have a significant effect on conventional bank ROA. The other three variables have no effect on the performance of conventional banks.
The Effect Characteristics Board of Directors on The Financial Performance of Sharia Commercial Banks in Indonesia Ramdani Ramdani; Muhamad Umar Mai; Muhamad Muflih
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.v3i2.4873

Abstract

Islamic commercial banks in Indonesia have not yet been included in the list of the top Islamic banks in the world with the potential for the largest Muslim population in the world which should be able to make their Islamic commercial banks enter the world's top Islamic banks. The average ROA of Islamic commercial banks is mostly below the ROA standard set by Bank Indonesia (1.5%). This research was conducted at Islamic commercial banks registered with OJK in 2011-2021 and uses secondary data sourced from annual reports. Analysis of this research data using E-Views software viaRandom Effects Model. The results of the analysis prove that board size, BOPO and NPF have a negative effect on ROA. The age of the chairman of the board and the education of the chairman of the board have a positive effect on ROA. The proportion of female boards, FDR, GDP, inflation and remuneration have no effect on ROA, so that the macroeconomic indicators: GDP and inflation have no effect on ROA of Islamic Commercial Banks.
Intention to Saving of Z Generation at Islamic Bank in Bandung Raya Indah Kumala Sari; Mochamad Edman Syarief; Dwi Suhartanto
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.v3i2.4878

Abstract

A phenomenon the low number of customers using Islamic banking compared to conventional banking in Indonesia, where the majority of the population is a Muslim. Then, potential islamic bank customer groups are students or people with an age range between 18 to 24 years, which is the potential of West Java Province as the largest population of Z generation. The research objective to analyze the factors that influence individual behavioral intentions to saving in islamic bank by using the Theory of Planned Behavior (TPB). 100 questionnaires were distributed to people belonging to the Z generation category in Bandung Raya. Data from the questionnaire were analyzed using structural equation modeling (SEM). Results explain there is a positive effect of intention on saving behavior, positive effect of subjective norms on intention, positive effect of PBC on intention, the effect of religiosity on intention, and positive effect of costumer satisfaction on saving behavior.
The Effect of Intellectual Capital on Financial Performance with Corporate Social Responsibility as Moderating Variable: Studies on Islamic Commercial Banks Renanta Ivana Nanda Rusmawan; Iwan Setiawan; Ruhadi Ruhadi
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.v3i2.4879

Abstract

This study aims to determine the influence of Intellectual Capital and the moderating of Corporate Social Responsibility to financial performance of Islamic banks. The data in this study used secondary data using the IB reports for the years 2010-2021. The independent variable used is IC as measured by Human Capital Efficiency, Structural Capital Efficiency, and Capital Employed Efficiency, and Corporate Social Responsibility as moderating variable. While the dependent variable used is ROA and ROE as the measure of financial performance. This study uses multiple linear regression analysis with data panel models. The results showed that IC as measured by HCE has positive and no significant effect, SCE has positive and significant effect, and CEE has negative and significant effect on financial performance. and as a moderating variable, CSR negatively weakens the relationship between HCE and SCE and financial performance, while CSR positively strengthens the relationship between CEE and financial performance.
Effect of Access to Electricity, Access to Sanitation, Decent Drinking Water, Education, GDP, Population and Capital Expenditure on The Percentage of Poor People Sri Nathasya Br Sitepu
Indonesian Journal of Economics and Management Vol 3 No 3 (2023): Indonesian Journal of Economics and Management (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i3.4796

Abstract

This study analysis of the percentage of poor people in eastern Indonesia: regencies/cities in East Nusa Tenggara, Maluku and Papua. This study used panel data regression analysis techniques with Pooled least Square (PLS), Fixed Effect Model (FEM), and Random Effect Model (REM). This study used panel data for 2010-2019 from 82 regencies/cities in East Nusa Tenggara, Maluku and Papua. Research has two objectives where, the first goal is to find a representative panel data regression model against the research data. The purpose of the second study was to find variables that affect the percentage of poor people in East Nusa Tenggara, Maluku and Papua. The results of the study found that the fixed effect model (FEM) is the best model for analyzing the percentage of poor people. The GDP of regencies/cities and education are variables that have a significant effect on reducing the percentage of poor people in East Nusa Tenggara, Maluku and Papua.
Muzakki's Perception Regarding Implementation Good Corporate Governance (GCG) Against Muzakki's Trust in OPZ Mega Aulia Mulindra; Ira Novianty; Iwan Setiawan
Indonesian Journal of Economics and Management Vol 3 No 3 (2023): Indonesian Journal of Economics and Management (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i3.4876

Abstract

The management of zakat funds as an instrument for reducing poverty in Indonesia is still not optimal. The potential for zakat funds in Indonesia reaches 327 trillion, while the total funds raised by the Zakat Management Organization (OPZ) are still less than 4%, which is 12,429 trillion. This shows that muzakki's trust in OPZ is still low, one of the things that affects muzakki's trust is the implementation of Good Corporate Governance (GCG) carried out by zakat institutions. Muzakki can see the implementation of GCG through the accountability and transparency of the institution. This research was conducted by interviewing 100 muzakki who were then analyzed using the partial least squares (PLS) method. The conclusion from this study is that the implementation of GCG has a significant effect on trust.
Enhancing Financial Performance of Islamic Banks in Indonesia: The Mediating Effect of Green Banking Disclosure on Corporate Governance Practices Nabilah Febriyane Prasetyo Widodo; Dian Imanina Burhany; Sumiyati Sumiyati; Neneng Dahtiah
Indonesian Journal of Economics and Management Vol 3 No 3 (2023): Indonesian Journal of Economics and Management (July 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v3i3.4886

Abstract

Increasing environmental pollution due to business activities was addressed by issuing POJK Number 51/POJK.03/2017. In the banking sector, green banking practices and disclosures are a form of responsibility towards environmental sustainability. However, disclosure of green banking in Islamic commercial banks is still relatively low, as is financial performance, which is not optimal. Thus, it is necessary to examine the factors that influence the disclosure of green banking and fraud to improve financial performance. This study uses governance factors, namely board size, an independent board of commissioners, and gender diversity, to influence financial performance mediated by green banking disclosures. The research sample is 12 Islamic banks in Indonesia for the 2017–2022 period. The results show that green banking disclosure is only influenced by the size of the board of commissioners and independent commissioners, while financial performance is influenced by the size of the board of commissioners, independent commissioners, and gender diversity. Furthermore, disclosure of green banking can mediate the correlation of the board of commissioners and independent commissioners on financial performance.

Page 28 of 39 | Total Record : 381

 26   27   28   29   30 

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