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
381 Documents
<![CDATA[The Effect of Sustainability Performance on Corporate Financing Policy in Asean-5 Countries ]]>
<![CDATA[Suzandry, Tri Vita]]>;
<![CDATA[Hermawan, Ancella A.]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol. 4 No. 2 (2024): Indonesian Journal of Economics and Management (March 2024) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v4i2.5318
<![CDATA[This research empirically studied the effect of sustainability performance on financing policy, in five ASEAN countries. Sustainability performance disclosure activities are becoming increasingly crucial for businesses, including ASEAN countries. This study aimed to examine the impact of sustainability performance (ESG Scores) on debt-to-equity ratio (DER) as a proxy for corporate financing policy. This study used panel data analysis. This study obtained a sample of public companies listed on each exchange in ASEAN-5 (Indonesia, Philippines, Malaysia, Singapore, and Thailand) with a period of 2016 to 2021. The results showed that ESG had a negative substantial effect on the debt-to-equity ratios of ASEAN-5 enterprises, which means that companies with good ESG scores will rely more on equity than debt. The results of the study are expected to assist companies in continuing to improve sustainability performance and evaluating ESG performance to create the proper views and analyses to develop financing policy (capital structure) in ASEAN-5 enterprises.]]>
<![CDATA[Workplace Conflict Factors and Employee Counterproductive Work Behaviour in Selected Private Universities in South-West Nigeria as Moderated by Organisational Justice ]]>
<![CDATA[Worimegbe, Victoria]]>;
<![CDATA[Makinde, Grace]]>;
<![CDATA[Worimegbe, Powel]]>;
<![CDATA[Nwankwere, Idowu]]>;
<![CDATA[Egwuowun, Clara]]>;
<![CDATA[Fesobi, Oluwaseun]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol. 4 No. 2 (2024): Indonesian Journal of Economics and Management (March 2024) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v4i2.5320
<![CDATA[Due to the increasing complexity in the job itself and the workplace in which it is performed, counterproductive work behaviour has attracted growing attention in recent years. While the existing literature has established that workplace conflict factors could be significant drivers of employees' counterproductive work behaviour, there has been a dearth of literature on this issue in academia. Therefore, this study examines the interactions between workplace conflict factors and employee counterproductive work behaviour using universities in South-West Nigeria as Moderated by organisational justice as the theatre of the study. The study relied primarily on questionnaires as its major data collection method, reflecting its adoption of a survey research strategy. The results revealed that workplace conflict factors do not affect employee outcomes in selected private universities in South-West Nigeria as moderated by organisational justice. This research suggests that universities that want to foster employee loyalty must develop and execute effective incentive systems.]]>
<![CDATA[The Effect of Trust and Information Quality on Buying Decisions Through Purchase Interest: (Study Of Electronic Goods On Shopee Marketplace) ]]>
<![CDATA[Yudanegara, Aditya]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol. 4 No. 3 (2024): Indonesian Journal of Economics and Management (July 2024) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v4i3.5327
<![CDATA[This study aims to determine the influence of product quality, information quality on purchasing decisions through buying interest in online stores, case studies of electronic goods in the Shopee marketplace. This research is a quantitative research. The population in this study is all customers who have purchased electronic products through the Shopee online shop. The sampling technique uses purposive sampling with a total sample of 180 people. Data collection techniques use questionnaires that have been tested for validity and reliability. The data analysis technique used is linear partial (Partial Least Square / PLS). The results of this study show that: (1) there is a positive influence of product quality on purchasing decisions, (2) there is a positive influence of information quality on purchasing decisions, (3) there is a positive influence of product quality On buying interest, (4) there is a positive influence of product quality on buying interest, (5) there is an influence of product quality, quality of information on purchasing decisions through buying interest.]]>
<![CDATA[The Urgency of Policy, Regulator and Risk Management in Maintaining a Sustainable Business: Case Study of Silicon Valley Bank (SVB) ]]>
<![CDATA[Solikhawati, Anisa]]>;
<![CDATA[Rasyidi, Ekky]]>;
<![CDATA[Ahsan, Muhamad]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol. 4 No. 2 (2024): Indonesian Journal of Economics and Management (March 2024) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v4i2.5336
<![CDATA[This study aims to analyze the urgency of policies, regulators, and risk management in maintaining business at one of the 16th largest banks in the USA, namely Silicon Valley Bank . The method used is descriptive quantitative method. The data used is secondary data in the form of financial reports from 2020 to 2022 and is enriched by qualitative data sourced from articles from 2019 to 2023. The results show that SVB's financial management has experienced an impairment in the ROA, NIM and CAR ratios. SVB has an urge or tendency to take very high risks in an effort to achieve large profits which result in the use of high leverage and unstable sources of funding. The urgency of policies, regulators and risk management is considered very high in the case of SVB because their overall role is in maintaining a sustainable business.]]>
<![CDATA[Dividend Policy on Non-Financial Sector: The Impact of Ownership Structure with Moderating Growth Opportunity ]]>
<![CDATA[Juliani, Meily]]>;
<![CDATA[Candra, Rudi]]>;
<![CDATA[Valentine, Vivy]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol. 4 No. 1 (2023): Indonesian Journal of Economics and Management (November 2023) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v4i1.5457
<![CDATA[In this study, the collected data using a quantitative method of the annual reports on non-financial companies Indonesia Stock Exchange (IDX) that distribute dividends in 5 years, namely 2018-2022. This study aims to determine the impact of dividend policy on ownership structure with moderating growth opportunities. The specific ownership structures in this study are institutional ownership, state ownership, family ownership, and foreign ownership. The testing method in this study is the panel regression method, with the best model testing in this analysis being FEM. The results of this test show that only family ownership and return on assets significantly impact dividend policy. This result means that the distribution of dividends received is also higher, along with increasing family ownership and ROA. This research will provide an overview to potential investors in choosing a company as a consideration for investment implementation.]]>
<![CDATA[The Effect of Price, Service Quality and Payment Method on Prospective Customers' Buying Interest “Bathnbody_stuff†]]>
<![CDATA[Mukhtarisa, Taqiyatul]]>;
<![CDATA[Sitepu, Sri Nathasya Br]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol. 4 No. 1 (2023): Indonesian Journal of Economics and Management (November 2023) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v4i1.5465
<![CDATA[Buying interest is a form of customer behavior that arises in response to objects that show the desire of potential customers to make purchases. This study aims to determine the effect of price, service quality and payment methods on the buying interest of potential customers Bathnbody_stuff. This research is a quantitative research. The population in this study is all Shopee customers who have an interest in buying online shopping through Shopee. The number of samples was determined using the Lameshow formula, which was 384 respondents. The primary data collection method was carried out by distributing questionnaires online using Likert scale measurements. The data analysis method uses multiple linear regression analysis with the help of SPSS 25 software. The results showed that prices and payment methods did not have a significant effect on buying interest. While the quality of service partially has a significant effect on the buying interest of potential customers.]]>
<![CDATA[The Effect of Environmental, Social and Governance (ESG) on Firm Value in Companies Listed on the Indonesia Stock Exchange ]]>
<![CDATA[Nur'aeni, Nur'aeni]]>;
<![CDATA[Sari, Widya]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol. 4 No. 1 (2023): Indonesian Journal of Economics and Management (November 2023) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v4i1.5479
<![CDATA[The implementation of Environmental, Social, and Governance (ESG) in Indonesia is still not optimal because many companies are not willing to disclose this information to the public. ESG implementation is still in a progressive stage and cannot be applied to all companies. An obstacle to the implementation of ESG in Indonesia is the low understanding of companies about the benefits of ESG. Yet management consulting firms and investors widely use ESG scores as a key index to understand a company's overall CSR performance. The impact of ESG implementation can even increase the value of the company. This study aims to explore the influence of ESG components in the form of Environmental, Social, and Governance on firm value. The research method uses a quantitative method with an associative approach. This study used 126 companies listed on the Indonesia Stock Exchange from 2019-2021 and data analysis using panel data regression. This study shows that simultaneously all ESG components have a significant effect on firm value (Tobin's Q). Partially, environmental variables have a positive and insignificant effect. Social variables have a significant negative effect on firm value (Tobin's Q). Governance variables have a negative and insignificant effect on firm value (Tobin's Q).]]>
<![CDATA[The Effect of Muslim-Friendly Tourism on Muslim Tourist Satisfaction in Ciwidey District, Bandung Regency ]]>
<![CDATA[Sari, Widya]]>;
<![CDATA[Nur'aeni, Nur'aeni]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol. 4 No. 1 (2023): Indonesian Journal of Economics and Management (November 2023) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v4i1.5483
<![CDATA[Halal tourism is a type of tourism that follows the teachings of the Islamic religion and has become popular in recent decades. It includes food, accommodation, and activities that comply with Sharia principles and aims to provide a more comfortable and safe travel experience for Muslim travelers. Halal tourism can also cater to the needs and preferences of Muslim travelers, thus increasing their travel satisfaction. In Bandung Regency, there are many potential objects to be used as halal tourism objects, especially since Bandung Regency has won an award as a Featured Halal Tourism Destination from the Ministry of Tourism. It is hoped that the halal market in Bandung Regency, generally Indonesia, will grow and develop, with local consumers becoming the main drivers of the halal tourism industry. The data used is primary data obtained from distributing questionnaires to respondents who visited the object of research. Data analysis was carried out through hypothesis testing in structural equation modeling (SEM) with the help of the WarpPLS application.]]>
<![CDATA[Forecasting Analysis of the Development of Fintech Lending Financial Performance in Indonesia ]]>
<![CDATA[Ruhana, Nafisah]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol. 4 No. 1 (2023): Indonesian Journal of Economics and Management (November 2023) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v4i1.5497
<![CDATA[Fintech lending is one of the digital financial innovations that is currently popular in Indonesia. The unbankable community benefits greatly from the existence of Fintech lending, and has the potential to bring change to the financial industry. However, in the relatively new journey of fintech lending, the industry is experiencing obstacles such as compliance problems with loan repayments by borrowers and security problems. The presence of fintech lending is considered capable of contributing to financial inclusion which can provide a great opportunity for the public to more easily obtain capital loans, for example, and will indirectly affect the country's economic growth. The purpose of this research is to examine fintech lending financial performance in Indonesia. This research predicts the development of fintech lending financial performance in Indonesia using the ARIMA method. The predicted financial performance variable is TWP90 which is a measure of the level of default or negligence in completing obligations stated in the agreement above 90 days from the due date. This research takes monthly TWP90 data from January 2018 to May 2023 and forecasts data for the next 12 months, until May 2024. The best ARIMA model for forecasting TWP90 fintech lending financial performance data is ARIMA (0,1,1). Forecasting results show that the financial performance of TWP 90 fintech lending over the next 12 months will experience an increasing trend but is still below the alert limit set by the OJK.]]>
<![CDATA[Web-based Application Design at the Sharia Banking Laboratory of Bandung State Polytechnic ]]>
<![CDATA[Hermawan, Dadang]]>;
<![CDATA[Mayasari, Ine]]>;
<![CDATA[Djuwarsa, Tjetjep]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol. 4 No. 1 (2023): Indonesian Journal of Economics and Management (November 2023) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v4i1.5509
<![CDATA[The main purpose of this study is to analyze the needs for the designing of Islamic Bank web based Lab learning media. in Politeknik Negeri Bandung. The stages of research on needs analysis of teaching media development carried out were: data collection, data analysis and document review, identification of actors, and making use case diagrams. The analysis was carried out on the current system using PIECES analysis. The results of the PIECES analysis are made in tabular form. In addition, a functional and non-functional requirements analysis was also carried out. Identification of actors who will play a role in teaching media is described in the form of use case diagrams. The results of the PIECES analysis show that a system is needed that can accommodate practical learning in the lab. Islamic banks that can be accessed by students from anywhere in real time, fast and easy to use by all actors involved. Therefore, it is necessary to design an information system as a learning medium in the Islamic Bank lab. Politeknik Negeri Bandung.]]>
