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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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The Effect of ESG on ASEAN Public Companies’ Green Innovation per 2021 Julius Tzar; Sylvia Veronica Nalurita Purnama Siregar
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.v3i3.4891

Abstract

The aim of this study is to test the effect of ESG on ASEAN public companies’ green innovation per 2021. By doing a directed content analysis combined with the assistance of autocoding through machine learning, evidence shows that ASEAN companies were still slow in terms of adapting several green innovation dimensions. Furthermore, we do an OLS regression analysis that includes several financial control variables to determine the effect of the ESG score on the ASEAN firms’ green innovations. In conjunction with that we also run robustness checks by using robust OLS regression and the result is aligned with the common OLS regression. Finally, this article summarizes that there is a significant effect of the ESG score on ASEAN companies’ green innovation and hopefully the investors can rely on the ESG score to interpret the green innovations done by the companies.
Exploring The Effects of Environmental, Social and Governance (ESG) on Banking Performance: A Case Study of Far East Asia Adhiguna Wijaya Indrasuci; Rofikoh Rokhim
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.v3i3.4915

Abstract

Extensive research has focused on the connection between ESG and banking performance. However, a literature gap exists in the study of the influence of ESG disclosures on the banking and financial services sector, particularly in Far East Asia and ASEAN countries compared to Europe and North America. This study addresses this gap by employing data panel regression to investigate how environmental, social, and governance (ESG) factors affect bank performance in these regions. We analyze the correlation between ESG performance and various measures of bank performance: return on assets (ROA), return on equity (ROE), Tobin's Q, and Stock Return. Our findings reveal that stronger ESG performance in banks tends to have a negative impact on financial, operational and market performance. This research contributes to the existing literature on the relationship between ESG factors and banking performance and offers valuable insights for policymakers, investors, and banking practitioners in Far East Asia.
Implementation of Entity Financial Accounting Standards Without Public Accountability (SAK-ETAP) for Freshwater Lobster Cultivating SMEs in Tanjung Morawa District Andri Irawan; Laylan Syafina; Yenni Samri Juliati Nasution
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.v3i3.4935

Abstract

Accounting standards for financial entities without public accountability (SAK-ETAP) Facilitate MSMEs in preparing financial reports. This study analyzes MSME actors in recording financial reports based on SAK-ETAP. The method in this study uses a qualitative method and the method of analysis used is descriptive. The sample in this study is the perpetrators of SMEs in freshwater lobster cultivation in the Tanjung Morawa sub-district. The results of the study show that the recording and preparation of financial reports carried out by the MSME managers of Freshwater Lobster Cultivation in Tanjung Morawa District are not in accordance with SAK-ETAP. It is suggested to the DSAK (Financial Accounting Standards Board) that there is a need for supervision that functions to supervise and evaluate the implementation of SAK-ETAP for MSME actors to make it easier for business actors to organize and plan their business according to SAK-ETAP principles and Islamically according to the rules of Al-Qur’an Surah Al-Baqarah verse 282.
The Impact of Using AI Chat GPT on Marketing Effectiveness: A Case Study on Instagram Marketing Raihan Saputra; Muhammad Irwan Padli Nasution; Budi Dharma
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.v3i3.4936

Abstract

This study aims to investigate the impact of using AI Chat GPT on marketing effectiveness, particularly on the Instagram platform. Marketing, specifically on the Instagram platform. In obtaining structured information and effective content suggestions, increasing desired, enhancing consumer emotions and experiences, and understanding the performance of their posts in order to make informed decisions regarding content strategy. Descriptive qualitative method with virtual ethnography that looks at AIDA (Attention, Interest, Desire, Action) is used to measure the effectiveness of Instagram marketing by observing the effectiveness of Instagram marketing. The effectiveness of Instagram marketing was measured by observing the number of users who viewed, liked, visited the profile, or took a specific action after seeing the ad. The results of the study showed that marketing content created using AI Chat GPT can achieve high levels of attention and engagement among users, increasing their interest in the products or services offered by the company. These findings can help businesses improve their marketing effectiveness by using AI Chat GPT on the Instagram platform.
The Impact of Emission GHG Performance on Financial Performance: Moderating by Financial Constraints and COVID-19 Meliani Nababan; Sylvia Veronica Nalurita Purnama Siregar
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.v3i3.4946

Abstract

Previous studies on the relationship between GHG emissions and financial performance presented two competing points of view: either reducing GHG emissions can cause firms to diverge from their corporate goals, or, reducing GHG emissions can raise firm value in line with the resource-based view theory. This study examines 105 non-financial industry in Indonesia that produce significant amounts of emissions GHG between 2019 and 2021, with a total of 315 data observations. This study analyzes the financial performance using ROA and firm value, and the performance of GHG emissions using two constructs: the quantity of emissions and disclosure of GHG emissions. The Global Initiative Report (GRI) guidelines are used to conduct content analysis on disclosure of GHG emission. This study shows that GHG emission performance is considered as a firm's competitive advantage, there is a positive relationship between GHG emission performance and firm value, financial constraints negatively impact the relationships between GHG emission performance, and COVID-19 had no impact on the relationship between emission performance and financial performance.
The Effect of Leadership, Organizational Culture and Work Disicpline on Employee Performance (Case Study in Central Java Disporapar) Isnaningtyas Febrianti; Sri Isnowati
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.v3i3.4947

Abstract

This research was conducted at DISPORAPAR JATENG. The purpose of this research is to analyze the Influence of Leadership, Organizational Culture and Work Discipline. This type of research is quantitative by distributing questionnaires, in collecting data using porpusive sampling technique with a sample of 89 respondents. The problems that occur at the DISPORAPAR JATENG in leadership are still not firm, the organizational culture that is seen to still behave as it pleases and work discipline there are still some employees who do not obey the rules. The tests used in this study are validity test, reliability test, multiple regression analysis, determinant coefficient, f test (Simultaneous) and t test (partial). The results of this study indicate that leadership, organizational culture and work discipline simultaneously have a significant influence on employee performance. The results of the coefficient of determination show that the value of R2 is 0.916, meaning that the variables of leadership, organizational culture and work discipline are able to explain 91.6 of the performance of the DISPORAPAR JATENG employees. The remaining 8.4 is influenced by variables that are not observed.
Investigating the Role of Green Accounting, Firm Size, and Board Size in Corporate Social Responsibility: Towards Sustainable Transparency Disclosure Mumtaz Jiddan; Dini Wahjoe Hapsari
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.v3i3.4990

Abstract

The objective of this study is to examine the influence of green accounting, firm size, and board size on corporate social responsibility disclosure in primary consumer sector companies listed on the IDX for the period of 2021–2022. Green accounting, firm size, and board size are considered as independent variables, while corporate social responsibility disclosure is the dependent variable under investigation. This research employs both descriptive and verificative research methodologies, and the sample consists of 120 consumer sector companies listed on the IDX during the specified period. The purposive sampling technique is utilized to select a final sample size of 45 companies. The Eviews program was used for panel data regression in the employed data analysis technique. The research data is based on secondary sources, specifically annual reports and sustainability reports. The findings indicate that board size has a negative impact on corporate social responsibility disclosure, whereas green accounting and firm size do not demonstrate any significant influence.
Meta-Analysis of Forecast Analysis on Stock Price Evelyn Angela Hananto; Vena Purnamasari
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.v3i3.5013

Abstract

Analysts' views on economic risk can be an important part of an investor's investment decision-making process. Several researchers have conducted research on analyst forecasts and stock prices. However, we need to look at the consistency of the results of previous studies in order to draw general conclusions. This must be done to prove whether analyst forecasts affect stock prices. The consistency of results in this study was determined using a meta-analysis method. This method is supported by the CMA (Comprehensive Meta-Analysis) software. Meta-analysis provides an estimate of the effect size to measure the relationship between the independent variable (analyst forecast) and the dependent (stock price). The heterogeneity test results show that I-squared is > 50 percent, which means high heterogeneity. The correlation analysis results show a p-value of 0.004, meaning that analyst forecast studies on stock prices are heterogeneous. Heterogeneity refers to differences in data within each study or between major studies. The results in this study are heterogeneous, caused by high sampling error when the research location for each sample is different due to differences in economic conditions. Therefore, analyst forecasts have an effect on stock prices.
Factors Affecting Customer Loyalty Through Satisfaction at UD. Sumber Makmur Banyuajuh Village, Kamal District Ilham Zainia Rizkiyah; Aulia Dawam; Manah Tarman
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.v3i3.5038

Abstract

This research was conducted with the aim of understanding the effect of price, location, product and service quality on customer loyalty through satisfaction as an intervening variable at UD. Prosperous Source. The type of research used in this research is descriptive quantitative with nonprobability sampling and convenience sampling approaches. The sample used was 30 respondents as customers at the tofu factory. Data analysis techniques in this study used validity, reliability, classic assumption tests which consisted of normality tests, multicollinearity tests, and heteroscedasticity tests. multiple linear regression analysis test, coefficient of determination test, t test and F test. In analyzing the results of this study using the SPSS version 2023 application. The results of the research show that product and service quality has no effect on satisfaction; price, the effect of location on satisfaction; price, location, quality of products and services affect customer loyalty; satisfaction affects customer loyalty; price, location, product and service quality simultaneously affect customer loyalty through satisfaction.
The Factors Affecting Surplus Underwriting of Tabarru Funds in Sharia Life Insurance Companies Tri Azmi Ramadhani; Tri Inda Fadhila Rahma; Muhammad Ikhsan Harahap
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.v3i3.5071

Abstract

The underwriting surplus is the difference in excess of the total contribution of participants that is included in the tabarru' fund plus assets and deducting claim payments and other costs. This article aims to analyze the factors that influence the acquisition of tabarru fund underwriting surplus in Islamic life insurance companies. The variables used in this study are contributions, claims, and investment returns as independent variables, then the underwriting surplus of tabarru funds as the dependent variable. The population used is sharia life insurance companies registered with the Financial Services Authority for the 2017-2021 period using the panel data regression method. The results of this study indicate that there is an influence on the contribution to the underwriting surplus of tabarru' funds because the greater the contribution obtained by the company, the underwriting surplus will increase, claims do not affect the underwriting surplus of tabarru' funds because if a claim occurs it will reduce the tabarru' funds, and investment returns does not affect the underwriting surplus of tabarru' funds because the company's investment management is still not optimal.

Page 29 of 39 | Total Record : 381

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