Indonesian Journal of Economics and Management
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
372 Documents
<![CDATA[Analisis Perbandingan Kinerja Keuangan pada PT Aneka Gas Industri Tbk Sebelum dan Sesudah Go Public ]]>
<![CDATA[Aurellia Catra Ratnanggadi]]>;
<![CDATA[Banter Laksana]]>;
<![CDATA[Dadang Hermawan]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i2.2494
<![CDATA[The purpose of the study is to find out there is a difference in financial performance of PT Aneka Gas Industri Tbk before and after Go Public during the period of 2014-2018. The data used in this research is quantitative data. This research is a comparative study with a quantitative approach. The data analysis method used was ratio analysis and paired-t test using the SPSS 24 application. The results of the study is the financial performance of PT Aneka Gas Industri Tbk through the ratios: CR, QR, ROI, ROE, DAR, DER and TATO before and after going public is not significant different.]]>
<![CDATA[Pengaruh CR dan DER terhadap ROE pada Perusahaan Makanan dan Minuman Tahun 2015-2018 ]]>
<![CDATA[Julia Loviana Pratiwi]]>;
<![CDATA[Benny Barnas]]>;
<![CDATA[Fifi Afiyanti Tripuspitorini]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i2.2495
<![CDATA[In this Final Project, the title "Influance of CR and DER on ROE in Food & Beverage in 2015 - 2018". The problems in this Final Project is how the effect of CR and DER variables on ROE in the period 2015 to 2018 seen relation and how big the influence of CR and DER on ROE. This research purpose is to find out the correlation between variable of CR and DER with ROE and the influence between the correlation. The research used descriptive analysis method and verificative analysis method. The results of the analysis show that the CR variable has a significant positive effect on the ROE variable with a significance level of 0.007, while the DER variable has no significant effect on ROE with a significance level of 0,196. While simultaneous CR and DER variables affect ROE with a coefficient of determination of 23% .]]>
<![CDATA[Aplikasi Kebangkrutan dengan Menggunakan Metode Altman Z-Score (Studi pada PT Jaya Agra Wattie Tbk Periode 2010-2019) ]]>
<![CDATA[Salma Istiqomah]]>;
<![CDATA[Ruhadi Ruhadi]]>;
<![CDATA[Diharpi Herli Setyowati]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i2.2496
<![CDATA[This research aim is to know the condition of the finance in PT Jaya Agra Wattie Tbk on 2010 – 2018. This research is used by the Altman Method. This method usually use for bankrupt analysis. After finishing the research, the company will able to know the condition of the finance and also will make the right policy. Also, it has known the condition of company finance in the beginning and be able to anticipate a finance problem which will happen in the future. It is used the secondary data which is a finance report of PT Jaya Agra Wattie. The data is taken from the official website of the company in 2010 – 2018. The result of this research shows that PT Jaya Agra Wattie is in the bankrupt condition (grey area) in 2010 to 2012 because of the result of the Zero Score has showed in between 2.6 to 1.11. So, it has the average Zero score 2.519153. Meanwhile, in 2013 to 2018 the finance of the company has in the low condition that has the average Zero Score -0.41076. The score has in bankrupt area (financial distress) with the clarification Zero Score in the low of 1.11.]]>
<![CDATA[Pengaruh ITO terhadap NPM pada Perusahaan Makanan dan Minuman di BEI (2013-2018) ]]>
<![CDATA[Nurul Indah Fauziah]]>;
<![CDATA[Dimas Sumitra Danisworo]]>;
<![CDATA[Banter Laksana]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i2.2497
<![CDATA[This research was conducted to test the level of influence of inventory turnover against Net Profit Margin in the companies of food and beverage listed on the IDX period 2013-2018. The objects used in this study are the financial statements of food and beverage companies listed on the IDX period 2013-2018. The population in this study amounted to 26 food and beverage companies and 5 samples were taken using purposive sampling techniques. The type of data used in this study is secondary data obtained from the company's official website. The independent variables used in this study are inventory turnover, whereas for the dependent variables used in this research is the NPM. The data analysis techniques used in this study are descriptive statistics analysis, simple linear regression analysis, and hypothesis testing using the help of SPSS software. The results showed significant supply turnover against NPM with an influence rate of 70,5%.]]>
<![CDATA[Pengaruh LDR, BOPO, dan NPL terhadap ROA pada BUSN Devisa Terdaftar di BEI Periode 2014-2018 ]]>
<![CDATA[Yeni Siti Halimatus Sadi’yah]]>;
<![CDATA[Muhamad Umar Mai]]>;
<![CDATA[Rosma Pakpahan]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i2.2498
<![CDATA[This research aims to analyse the influence of Loan To Deposit Ratio, Operational Efficiency Ratio and Non Performing Loan to Return On Asset at national private Bank of foreign exchange listed on Indonesia Stock Exchange period 2014-2018. The population of this research is the national private Bank of foreign exchange listed on the Indonesia Stock Exchange period 2014-2018, a research sample of 23 bank companies using the purposive sampling method. The analysis used to determine the influence of Loan To Deposit Ratio (LDR), Operational Efficiency Ratio (OER) and Non Performing Loan (NPL) to Return On Asset (ROA) is a descriptive and quantitative analysis with using the help of software Eviews 10. The results indicate that simultaneously LDR, OER, and NPL variables have significant effect on ROA. The LDR has a significant and positive impact on ROA, OER and NPL have significantly negative and significant impact on ROA]]>
<![CDATA[Pengaruh WCTO dan DER terhadap ROE pada Perusahaan Farmasi di BEI Periode 2014-2018 ]]>
<![CDATA[Dewi Ratnasari]]>;
<![CDATA[Ine Mayasari]]>;
<![CDATA[Endang Hatma Juniwati]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i2.2499
<![CDATA[The research conducted in this final project aims to know how the influence of Working Capital Turnover and Debt to Equity Ratio toward Return On Equity at the pharmaceutical company which are listed in Indonesia Stock Exchange (IDX) period 2014-2018. Using the purposive sampling method, 7 pharmaceutical companies at IDX period 2014-2018 were selected for use as an sample of this research. The data used in this research is secondary data of the company’s annual financial statements. The data analysis method used is multiple regression analysis using IBM SPSS Statistics 26. The results showed that simultaneously the Working Capital Turnover and Debt to Equity Ratio significantly affected toward Return On Equity with a level of influence gained is 60.2%. Partially, Working Capital Turnover has a negative and significant effect toward Return On Equity as well as Debt to Equity Ratio affecting the negative and significant toward Return On Equity.]]>
<![CDATA[Penilaian Efisiensi Pengelolaan Modal Kerja dan Kinerja Keuangan pada PT Duta Pertiwi Nusantara Tbk ]]>
<![CDATA[Rina Rahmawati]]>;
<![CDATA[Iwan Setiawan]]>;
<![CDATA[Diharpi Herli Setyowati]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i2.2500
<![CDATA[This research aims to assess the efficiency of working capital management and the financial performance condition of PT. Duta Pertiwi Nusantara Tbk period 2014-2018. This type of research is descriptive of quantitative, using secondary data from the balance sheet and income statements. Data analysis techniques with source analysis and use of working capital and analysis ratio. The results of the research, analysis of the sources and the use of working capital, are not fully efficient because there are increases and decreases in working capital followed the fluctuations in the ratio profitablitas. Liquidity ratio fluctuates, the ratio is high above the industry general ratio standard, it is not fully efficient and the financial performance is overly liquid. Activity ratios and profitability ratios fluctuate and also tend to decline, the ratio is still low below the industry general ratio standard, so according to activity ratios and profitability ratios it is not efficicent and financial performance less good.]]>
<![CDATA[Pengaruh Perputaran Piutang Usaha terhadap ROA pada Perusahaan Tekstil yang Terdaftar di BEI Periode 2014-2018 ]]>
<![CDATA[Ermi Nilam Sari]]>;
<![CDATA[Fatmi Hadiani]]>;
<![CDATA[Radia Purbayati]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i2.2501
<![CDATA[This research was conducted to test the level of influence of receivable turnover against Return On Asset in the sub-sector companies of textile and garment listed on Indonesia Stock Exchange (IDX) period 2014-2018. The objects used in this research are the finansial statements of textile and garment companies listed on Indonesia Stock Exchange (IDX) period 2014-2018. The population in this research amounted to 22 textile and garment companies listed on the Indonesia Stock Exchange (IDX) and 6 samples were taken using purposive sampling techniques. The type of data used in this research is secondary data obtained from the company’s official website. The independent variable used in this research is receivable turnover, whereas for the dependent variable used in this research is return on asset. The data analysis techniques used in this research are descriptive statistics analysis, simple linear regression analysis, and hypothesis testing using SPSS software. The result indicate that the receivable turnover significant on return on asset with influence rate of 20.3%, while the remainder was 79.7% influenced by other factors outside this research.]]>
<![CDATA[Pengaruh CR dan DER terhadap ROA pada Perusahaan Kosmetik dan Barang Keperluan Rumah Tangga ]]>
<![CDATA[Henna Ardhefani]]>;
<![CDATA[Rosma Pakpahan]]>;
<![CDATA[Tjetjep Djuwarsa]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i2.2502
<![CDATA[The aim of this research are to know the effect of CR and DER to ROA on companies subsector of cosmetics and household listed on Indonesia Stock Exchange Period 2012 - 2019. The research method used is quantitative descriptive method. The data used are secondary data in the form of annual financial reports. This research used purposive sampling method and obtained 5 samples of companies subsector of cosmetics and households listed on Indonesia Stock Exchange Period 2012 - 2019. Analytcal techniques used are classical test assumptions and multiple linear regression hypothesis test using partial T test and F test simultaneously at the significance level of 5% with SPPS version 26. This research showed partially CR is not having significant effect on ROA, and DER has a positive and significant effect on ROA. Therefore, simultaneously that CR and DER have a significant effect on ROA.]]>
<![CDATA[Pengaruh NPL, CAR, dan BI Rate terhadap ROA pada Bank Badan Usaha Milik Negara ]]>
<![CDATA[Helmalia Fauziah]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 2 (2021): Indonesian Journal of Economics and Management (March 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i2.2503
<![CDATA[The research is use to looking for how strong the influence of Non Performing Loan (NPL),Capital Adequacy Ratio (CAR) as internal bank factor and BI Rate as bank external factors on Return on Assets (ROA) at state-owned enterprise bank. The population used is state-owned banks whose financial reports have been published to Bank Indonesia from 2010-2018. For sampling using random sampling obtained 4 state-owned banks (BTN bank, Mandiri bank, BRI bank, BNI bank), while the data used is secondary data obtained from the websites of each bank and also Bank Indonesia. Multiple Regression Analysis is a method used and hypothesis testing, namely the F-test to know-simultaneously and the T-test to know-partially. The results showed that the variable Non Performing Loan (NPL), Capital Adequacy Ratio (CAR), and BI Rate simultaneously had a significant effect on Return on Assets (ROA). Partially Non Performing Loan (NPL) has a significant negative effect on ROA, the Capital Adequacy Ratio (CAR) shows a negative and insignificant effect on ROA, while the BI Rate partially has no significant effect on Return on Assets (ROA).]]>
