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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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Implementation of Strategic Management in Improving Organizational Performance in Manufacturing Companies Nila Trisusanti; H. Arifuddin; Fauziah Umar
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.v3i3.5109

Abstract

This study aims to investigate the implementation of strategic management as an effort to improve organizational performance in manufacturing companies in Makassar. In the context of increasingly fierce competition and dynamic change, manufacturing companies need to adopt effective strategic approaches to gain competitive advantage. This study uses descriptive-qualitative research method by collecting data through interviews and direct observation in selected manufacturing companies.The results showed that the implementation of strategic management contributed positively to the improvement of organizational performance. In terms of strengths, manufacturing companies in Makassar have quality human resources and a good reputation in producing high quality products. However, some weaknesses such as dependence on the local market and limited financial resources need to be overcome. Opportunities that can be utilized are the growth of the global market and technological advances that can improve operational efficiency. Threats include intense competition and fluctuating raw material prices. Based on the findings, recommended strategies for improving organizational performance include market diversification, increased innovation, investment in new technology, and improved operational efficiency. The company also needs to strengthen cooperation with suppliers and monitor regulatory developments that may affect business operations. The implications of this study can serve as a guide for manufacturing companies in implementing strategic management to improve organizational performance.
The Influence of Islamic Leadership on Construction Organizational Performance: Mediating Organizational Learning Culture Nur Kholifah; Mulyana Mulyana
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.v3i3.5135

Abstract

This study aims to describe and analyze the effect of Islamic leadership on organizational learning culture. Then describe and analyze the effect of Islamic leadership and organizational learning culture on organizational performance. This research is an explanatory research that uses primary and secondary data sources. Primary data were obtained directly from respondents through distributing questionnaires. While secondary data obtained from journals and data relevant to research. Sampling used a purposive sampling technique, with a total sample of 100 employees or leaders at construction companies in Semarang. The data analysis technique of this study uses Partial Least Square (PLS). The results of this study indicate that organizational learning culture has a positive and significant effect on organizational performance. Islamic leadership has a positive and significant effect on organizational performance. Further research results show that Islamic leadership has a positive and significant effect on organizational learning culture.
Analysis of Financial Performance Assessment Using the Economic Value Added (EVA) Method (Study at Bank Muamalat Indonesia 2019-2021) Annisa Preity Awalia; Marliyah Marliyah; Muhammad Lathief Ilhamy
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.v3i3.5156

Abstract

Evaluation and measurement of financial performance can be assessed using financial ratios. However, management performance and achievements as measured by financial ratios are considered to be less representative of the actual state of the company. So another approach is needed, one of which is the Economic Value Added (EVA) approach. The EVA method can complement the lack of financial ratios and is more accurate in measuring performance and calculating the added value created by the company. This study aims to determine the financial performance of PT Bank Muamalat Indonesia Tbk during 2019-2021 and to analyze financial performance using theEconomic Value Added (EVAs). The type of data used is secondary data that is qualitative in nature taken from the annual report of PT Bank Muamalat Indonesia Tbk for the 2019-2021 period using the documentation data collection method. Based on analysis and calculation sEconomic Value Added (EVA) PT Bank Muamalat Indonesia Tbk in 2019-2021 shows a positive EVA value or (EVA > 0), which means that the financial performance of Bank Muamalat is in good health so that the bank is able to generate added value or profit generated sufficient to cover its operational costs so that the financial performance the company is in an advantageous position.
The Effectiveness of Using Instagram Social Media on Increasing Harapan Island Tourist Visits Thousand Islands Anita Destiani; D.M. Darmawati
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.v3i3.5276

Abstract

Social media has a major influence on the tourism sector, this is because the tourism sector is considered a profitable sector and has great potential to be developed as an asset that is used as a source of income for an area. Harapan Island is one of the tourist attractions that visitors are interested in, therefore social media is needed to become a marketing medium. This study aims to determine the effectiveness of using Instagrsm social media to increase tourist visit to Harapan Island, the Thousand Islands. The population in this study are the owners of Harapan Island travel tours. The research sample was taken using the total sampling method. A total sample of 54 owners of Harapan Island travel tours was obtained. The research methodology in this study used an experimental method with a quantitative approach. The data analysis technique used is simple linear regression using JASP (Jaffrey’s Amazing Statistics Program) software. The result of this study indicate that Harapan Island tourism is influenced by Instagram social media and can explain the variation in the Harapan Island tourism variable by 51.4%. The magnitude of the ciefficient of determination (R2) is 0.0265 or 26.5%. Meaning that the variation of Harapan Island tourism variable is 26.5%. While the rest influenced by other variable that are not include in this research’s simple linear regression equation.
The Effect of Corporate Governance on Environmental Disclosure and Its Impact on the Financial Performance of Sharia Mining Companies in Indonesia Adetiya Sabrina M. Nur; Muhamad Umar Mai; Dian Imanina Burhany
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.v3i2.5295

Abstract

Mining companies provide a large added value to the economy, but their operational activities also cause a large environmental impact. The balance of the company's relationship with stakeholders including those related to the environment is something that needs to be maintained because it will have an impact on financial performance. Therefore, companies must apply corporate social responsibility (CSR) in particular for environmental aspects and express them. Corporate governance is the determining factor of environmental disclosure. So this research was conducted with the aim of examining the influence of the elements corporate governance which consists of the size of the board of commissioners, the proportion of female commissioners, the proportion of independent commissioners, and the size of the audit committee to environmental disclosure, and its impact on the financial performance of companies in the sharia mining sector. The basis of sharia is considered to be in favor of environmental sustainability. This research is a quantitative study with a sample of sharia mining companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The research data is secondary data sourced from annual reports and corporate sustainability reports. Data analysis using SEM-PLS. The results of the study show that the size of the board of commissioners and the proportion of female commissioners have an effect negative to environmental disclosure while the proportion of independent commissioners and the size of the audit committee has no effect on environmental disclosure. Furthermore, environmental disclosure has an effect on financial performance for return on assets (LONG)
Unraveling the Link between Financial Performance and Mudaraba Deposit Returns: The Case of Full-fledged Islamic Bank Kristianingsih Kristianingsih; Mochamad Rizki Ramdani; Hennidah Karnawati; Koernia Purwihartuti; Hazma Hazma; Maya Setiawardani
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.v3i2.5309

Abstract

The goal of this study was to examine the impact of various factors on the profit-sharing level of Mudaraba deposits held by fully-fledged Islamic banks, including profitability level, profitability level, financing risk level, liquidity level, operational efficiency level, and capital adequacy level. A quantitative descriptive method with panel data regression analysis techniques was used in this investigation. The approaches used for data collecting included documentation and literature study. 168 observational data were collected across 7 Full-Fledged Islamic Banks over the course of six years, from 2017 to 2022. The findings demonstrated that the profit-sharing rate of Mudaraba deposits was significantly influenced by the levels of profitability, financing risk, liquidity, operational efficiency, and capital sufficiency at the same time. The amount of profitability, the level of financing risk, and the level of operational efficiency all somewhat influence the profit-sharing rate for Mudaraba deposits in a positive and significant way. The profit-sharing rate of Mudaraba deposits is unaffected by both liquidity and capital adequacy levels.
Navigating Uncertain Times: Comparative Analysis of Islamic Banking Financial Performance in Indonesia Before and During the Covid-19 Pandemic Azwar Afandi; Dadang Hermawan
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.v3i2.5312

Abstract

This study analyzes the comparison of the financial performance of Islamic banks in Indonesia before and during the Covid-19 pandemic. The population used in this study consists of Islamic Commercial Banks in Indonesia. The research method employed is quantitative research with a comparative approach using IBM SPSS Statistics 25 software. The data used are secondary data in the form of financial reports published by each company's website from 2018 to 2021. The results of this study indicate significant differences in CAR and ROA ratios between before and during the Covid-19 pandemic. However, there are no significant differences in NPF, OER, and FDR ratios between before and during the Covid-19 pandemic. Furthermore, there are significant simultaneous differences in financial performance before and during the Covid-19 pandemic. This comparative analysis sheds light on the dynamic nature of Islamic banking financial performance during the Covid-19 pandemic. The findings provide valuable insights for policymakers, bank regulators, and industry stakeholders in understanding the sector's resilience and the need for adaptive strategies during times of crisis.
Perceived Insider Status: Not Moderating the Relationship Between Humble Leadership on Employees’ Creative Deviance Meng Zhang
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.v3i3.4852

Abstract

This study investigated the relationship between humble leadership (HL) and employees' creative deviance behaviors (CDB), whether or not moderated by perceived insider status (PIS). The conceptual framework is based on the interplay between the three variables, explores the relationship between humble leadership and employees' CDB, and assesses PIS's moderating effect. The study employs the independent variable of humble leadership, divided into three dimensions: self-awareness, appreciation of subordinates, and teachability. The dependent variable is CDB, which has four elements: The individual is actively generated, the organization does not formally support it, the top management of the organization often ignores it, and it is believed that it is beneficial to the interests of the organization. The moderator variable is PIS, reflected through the positive and negative psychological cognition of employees inside the organization. The study's research design is a quantitative descriptive survey design that uses a survey questionnaire. The population of the study consists of back-office employees consisting of 319 respondents. This study used a questionnaire survey and social information processing theory to manage the data. The results revealed significant differences in humble leadership skills when respondents were grouped according to age and education. While significant differences also existed in the presence of perceived insider status when respondents were grouped according to working life. Results showed that humble leadership positively predicted creative deviance behavior and that perceived insider status did not moderate this relationship. Humble leaders who exhibit self-awareness, appreciation of others, and teachability are more likely to create an environment where creative deviance behavior is encouraged and supported. When employees feel valued, respected, and supported by their leaders, the individual who is actively generated are more likely to engage in creative deviance behaviors to challenge the status quo and push the organization forward. Although the organization does not formally support it or top management often ignores it, but may be mitigated by humble leaders who are willing to take risks and support their subordinates in pursuing innovative ideas, encouraging them by creating a safe space for subordinates more likely to generate ideas and engage in creative deviance behavior.
The Influence of Bank Specific Factors and Macro Economics on Non-Performing Financing in Islamic Rural Banks Ramadhani, Rizkia; Mai, Muhammad Umar; Novianty, Ira
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.v3i3.4872

Abstract

During 2017-2021, the BPRS NPF ratio has exceeded the threshold set by the Financial Services Authority, which is 7%. The average NPF ratio of BPRS for the 2017-2021 period is 8.25% (Otoritas Jasa Keuangan, 2022).. The population in this study are Islamic Rural Banks in Indonesia, namely 167 Islamic People's Financing Banka. The samples in this study were 157 Islamic Rural Banks. The sampling technique in this study used purposive sampling. Based on the discussion and results, ROA, CAR, FDR, Inflation, GDP, and unemployment on the dependent variable, namely NPF at Islamic Rural Banks during 2017-2021, the results show that ROA has a negative effect on NPF while FDR and inflation have a positive effect on NPF. Meanwhile CAR, GDP, and unemployment have no effect on NPF at Islamic Rural Banks in Indonesia.
Analysis of Factors Affecting the Financial Performance in Cooperatives (Study at KPRI Universitas Brawijaya) Lestari, Elly; Hidayat, Imam; Askiyanto, Moh; Setyawati, Yuni; Ikis, Letriana
Indonesian Journal of Economics and Management Vol. 4 No. 1 (2023): Indonesian Journal of Economics and Management (November 2023)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i1.4892

Abstract

Financial “performance plays an important role in knowing and assessing financial performance income so that cooperatives can make the right decisions in business development. The purpose of this study was to determine the factors that influence income on financial performance at the Malang Brawijaya Cooperative. The research conducted is research using quantitative methods. The data used is secondary data in the form of financial reports of the Malang Brawijaya Cooperative starting from 2018-2021. The data analysis method is financial ratio analysis. The results of the study prove that the factors that influence the financial performance of the Malang Brawijaya Cooperative, namely the liquidity ratio and leverage ratio, are stated to be healthy because cooperatives have high asset and capital values to pay business obligations, while the activity ratio factor and profitability ratio are declared to be very unhealthy because business activity is low and has low operating profit. Based on the these results, the cooperative of the university is suggested to calculate financial ratios in” financial decision-making.

Page 30 of 39 | Total Record : 381

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