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
 29   30   31   32   33 
The Fundamental Analysis of the CANSLIM Method in the Non-Cyclical Consumption Sector during the Covid-19 Period on the Indonesia Stock Exchange (IDX) on the Indonesian Sharia Stock Index (ISSI) Dadan Ramdhan; Ismalia, Hani
Indonesian Journal of Economics and Management Vol. 4 No. 2 (2024): Indonesian Journal of Economics and Management (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i2.4997

Abstract

This study uses secondary data by analyzing the stocks available in the Indonesian Sharia Stock Index (ISSI) in the capital market using the CANSLIM method. The CANSLIM method is a method of fundamental and momentum analysis used over a long period. This method fundamental analyzes with three criteria which include (1) Quarterly EPS, (2) Annual EPS, (3) New product, management, and high. Of the 21 issuers in the Indonesian Sharia Stocks Index (ISSI), there are only 14 issuers that meet the criteria for research problems. Companies with stock codes ADES, ROTI, and SKLT have almost perfect fundamental anaylsis of the CANSLIM method criteria, namely 3/3. The CANSLIM method affects stock returns because it uses fundamental analysis and momentum analysis, such as the current condition of Covid-19, and this method can be used over a long period. So this research is helpful for investors who can scan stocks with the potential for the long term, CANSLIM method can be used as an alternative method in choosing stocks to invest in, and also to help the decision to buy and sell shares.
Research on the Innovation and Entrepreneurial Ability of Chinese College Students in the Perspective of Cultural and Creative Industries Zhang, Jianying; Carrido, Mary Grace P.
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.v4i1.5011

Abstract

With the continuous development of economy, an increasing number of college students with entrepreneurial enthusiasm has emerged in contemporary society, and to a certain extent, the entrepreneurial spirit of college students contains the level and quality of education in Chinese universities. This article mainly analyzes the innovation and entrepreneurship ability of Chinese college students in cultural and creative industries. The article adopts the method of data analysis and induction to analyze the innovation and entrepreneurship of college students from political, economic, cultural, professional and technical aspects of Strengths-Weaknesses-Opportunities-Threats (SWOT) 4 dimensions, and summarizes the opportunities and challenges college students are facing in entrepreneurship. Through the research data, this article hopes provide suggestions and help for college students who are engaged in or planning to engage in innovative entrepreneurship.
MSME Financing in Islamic Banks and Poverty in Indonesia Setiawan, Iwan; Tripuspitorini, Fifi Afiyanti; Ruhana, Nafisah; Yanti, Teti Sofia
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.v4i1.5054

Abstract

Poverty is a socio-economic problem faced by all nations. The poverty rate has decreased, but the number and percentage are still quite high. One solution to reduce poverty is to increase the income of Micro, Small and Medium Enterprises (MSMEs). MSMEs involve the majority of business actors and the lower middle class, the success of the MSME sector will reduce poverty. The main obstacle in the development of MSMEs is the lack of funds and limited access to funding from financial institutions. Islamic banks play a role in overcoming poverty through financing activities that are directly provided to MSMEs. Sharia Bank financing for MSMEs is still limited, trending downwards and does not meet the minimum requirements of Bank Indonesia. This research was conducted to examine the role of sharia bank MSME financing for poverty in Indonesia. This study uses qualitative and quantitative methods using a simultaneous regression analysis model, so that the causes and interrelationships between variables can be stated clearly. The results of this study reveal that Islamic bank financing for MSMEs plays a role in poverty alleviation indirectly through economic growth. Poverty is directly affected by the capital and quality of financing in Islamic banks. The central bank's interest rate policy and inequality in income distribution have contributed to poverty in Indonesia. Efforts to reduce poverty can be carried out by increasing the quality of financing in the MSME sector, encouraging economic growth, setting optimal policy interest rates and reducing inequality in income distribution in society.
Tourist Visitation Impact: Unveiling the Role of Domestic and Foreign Visitors in Shaping Hotel Tax Revenue in Bandung Irawan, Arry; Suwondo, Sulistia; Kusumastuti, Endah Dwi
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.v4i1.5062

Abstract

The city of Bandung, nicknamed Paris van Java, is a tourism destination in West Java. This city has advantages in terms of physical and cultural, making it an alternative to be visited by domestic and foreign tourists. For the Bandung city government, the visit of domestic and foreign tourists has the potential to increase local revenue sources, especially from local taxes. Local taxes that may arise from the number of tourist visits are hotel taxes. This study seeks to further explore the role of domestic tourist visits in increasing hotel tax revenues in the city of Bandung. This study uses descriptive and causal methods and uses a quantitative approach. The data used is secondary data with a time series from 2003 to 2019. Data analysis with multiple linear regressions and SPSS version 18 application assistance. The results show that partially domestic tourist visits have a significant effect on hotel tax receipts and foreign tourist visits do not have a significant effect. significant to hotel tax revenue in the city of Bandung. Meanwhile, domestic and foreign tourist visits have a significant effect on hotel tax revenues in the city of Bandung.
Analysis of Implementation of Carbon Tax Policy in Efforts to Address Climate Change Issues with Studies in Australia, Japan, Colombia, and Indonesia Putri, Hannisa Oktora; Hutapea, Riauli Susilawaty
Indonesian Journal of Economics and Management Vol. 4 No. 2 (2024): Indonesian Journal of Economics and Management (March 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i2.5164

Abstract

The Indonesian government's commitment to reducing carbon emissions in order to handle climate change, one of which is the carbon pricing policy implemented through the carbon tax instrument. However, in practice, the implementation of the carbon tax has been delayed until 2025. This research is done to know about how carbon tax rate, and the implementation of carbon tax policies in Australia, Japan, and Colombia is then compared to the planned implementation in Indonesia based on Law Number 7 of 2021. The research method used is comparative qualitative, with data collection methods in the form of documentation and literature study. There are several things that deserve review in the implementation of this carbon tax policy, including those related to governance, regulatory arrangements, and economic and social preparedness.
The Effect of Auditor Competence and Skepticism on Remote Audit Quality Mulyandani, Vina Citra
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.v4i1.5231

Abstract

This study aims to determine the effect of auditor competence and skepticism on remote audit quality. This type of research is descriptive quantitative. Respondents in this study were the Auditors of the Inspectorate General of the Ministry of Finance, totaling 82 people using probability sampling technique. Source of data in this research is primary data. Primary data was taken by distributing questionnaires and analyzed using multiple linear regression analysis after testing the validity, reliability, and classical assumption tests. Furthermore, the data was processed using the SPSS program application version 25.0. The results of this study show simultaneously and partially that auditor competence and skepticism have a positive and significant effect on remote audit quality. The results of the coefficient of determination simultaneously show that professional skepticism and auditor competence have a positive and significant effect on remote audit quality by 67.5%. The results of the regression coefficient show that partially professional skepticism has a positive and significant effect of 43.5%, auditor competence has a positive and significant effect of 57.2%. This means that professional skepticism and auditor competence together are very important for an auditor in maintaining the quality of his remote audit during the Covid-19 pandemic.
The Effect of Profitability, Leverage, and Operating Cash Flow on Tax Avoidance in Manufacturing Companies in the Various Industries Sector Nurmalina, Rina
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.v4i1.5252

Abstract

The practice of tax avoidance is still common in companies. The company as a private sector has an orientation to continue to increase profits by reducing costs including taxes. This is inversely proportional to the public sector where taxes are state revenue that contributes the most to the state. Taxes are generally seen as the biggest cost to the private sector. Therefore, managers take steps to reduce their company's tax liability. Based on the tax justice network, Indonesia is the 4th largest country in the practice of tax avoidance by companies. This study aims to empirically prove the practice of tax avoidance by considering several influencing factors, namely profitability, leverage, and operating cash flow. The research was conducted at manufacturing companies in the various industrial sectors in 2018-2022. The research method used is a quantitative method with data analysis techniques using the help of Eviews12. As for the research sample using the purposive sampling technique, the research sample is known to be 30 companies listed on the Indonesia Stock Exchange. Partially, the results show that profitability and operating cash flow affect tax avoidance, while leverage shows no effect on tax avoidance. And simultaneously the results show that the three variables have an influence on tax avoidance in manufacturing companies in various industrial sectors.
Analysis of Factors Affecting Credit Distribution to Banks Listed on The Indonesia Stock Exchange (2017-2022) Pratiwi, Leni Nur; Yanida, Pebri; Nugrahani, Wahyu Panji
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.v4i1.5254

Abstract

The study aims to analyze the influence of factors that affect credit distribution by banks. The research period was conducted for 6 (six) years from 2017 to 2022. The data used are secondary data with quantitative methods. The variables used in this study are DPK, CAR, LDR, NPL, ROA as independent variables, and credit distribution as dependent variables. The population used in this study is conventional commercial banks. By using purposive sampling, the selected banks are banks listed on the IDX, and have individual financial statements at the end of the year during the study period so that 39 conventional commercial banks were selected. The analysis method used is data panel regression using the eviews 9.0 analysis tool. Based on the results of the analysis in the study, it was found that deposits and LDRs have a positive influence on credit distribution by banks. The CAR variable has a negative influence on credit distribution. NPL and ROA variables do not affect lending policy. Meanwhile, simultaneously the five variables affect credit distribution policy.
The Effect of PROPER Level Disclosure and C02 Emissions Intensity on Financial Distress Sembiring, Etti Ernita; Irawan, Arry; Kusumastuti, Endah Dwi
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.v4i1.5258

Abstract

This study aims to examine the effect of PROPER disclosure and CO2 intensity disclosure on financial distress. This study uses secondary data with documentation data collection techniques. The sample of this research is manufacturing companies listed on the Indonesia Stock Exchange from 2017-2021 and submitting their annual financial reports. The reason why this study uses the type of manufacturing company is because manufacturing companies are the largest companies listed on the Indonesia Stock Exchange, besides that manufacturing companies are one of the types of companies that contribute the most carbon emissions in Indonesia. This study uses the Common Effect Model (CEM). The results showed that PROPER disclosure and CO2 intensity disclosure did not significantly affect financial distress.
The Influence of Motivation-Enhancing HRM Practices and Perceived Organizational Support on Employee Engagement Dirgantara, Bintang
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.v4i1.5313

Abstract

Employee engagement has evolved into a vital concept in the business world. The importance of employee engagement is inseparable from its role in influencing the results achieved by the organization, either financially or directly through customer perception. Therefore, organizations need a way to keep employee engagement levels high. Unfortunately, problems start to arise when an organization's management lacks the understanding of what it takes to maintain employee engagement. The lack of understanding of the organization's management is due to the lack of research that reviews this issue. Over time, some researchers have managed to find a bright spot. This bright spot comes from the results of recent studies that show that employee engagement is influenced by various work-related factors such as HRM practices. In addition, other studies have identified the important role of perceived organizational support in moderating the influence of HRM practices on employee engagement. It is these two findings that the author wishes to further explore and verify through the conduct of thesis research. In order to achieve the main objectives of the research, the research will be conducted by utilizing quantitative methods. The quantitative method was chosen because of its capability in testing the suitability of the theory that will be used within this research. Through quantitative methods, it is expected that the research can run in an ideal manner.

Page 31 of 39 | Total Record : 381

 29   30   31   32   33 

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