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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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Punishment and Reward: Does It Affect Employee Performance? Hustia, Anggreany; Rahmawati, Desi
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.v4i2.5511

Abstract

Companies often ignore punishment and rewards for their employees because they consider this difficult to implement. This research aims to determine the effect of punishment and rewards on employee performance. Data was collected by questionnaires to employees of IBM company as a samples. The research analysis technique uses multiple regression, simultaneously test, partial tests and determination tests. The results of the research show that there is a positive influence of punishment and reward on employee performance. The F test is shows that there is a significant influence about the topic. This is supported by the determination test, which shows that punishment and reward make a good contribution to employee performance. The partial test are show punishment or reward have a significant effect on performance. It can be concluded the company must pay attention and provide appropriate policies on this matter so that the company's goals are achieved.
Employee Performance: Interaction Between Total Quality Management and Self Esteem Study in Soe Manufacturing Company Veronica Christina; Novatiani, Ait; Sarumpaet, Tetty Lasniroha; Asikin, Bachtiar; Novianto, Robertus Ary
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.v4i2.5515

Abstract

Good employee performance is very important for the company because it shows that the company's goals are achieved. This research was conducted to find solutions to the problems faced by one of the state-owned manufacturing companies. The condition factor, namely total quality management, which interacts with individual characteristics, namely self-esteem, is the solution variable in this study. Company employees are a population element, the sample is determined using probability sampling technique with a total sample of 87 employees. Moderated regression analysis is used to process data obtained with SPSS software. The results of the study found that self-esteem can be a quasi moderator of the effect of TQM on employee performance. The research findings are expected to be useful for improving employee performance and can be used by other parties who are interested in researching the fields of management accounting and behavioral accounting.
A Quantitative Analysis on the Satisfaction of Residents on the Integration and Development of the Chengdu-Chongqing Economic Circle Chen, Shi; Trinidad, Maria Elizabeth
Indonesian Journal of Economics and Management Vol. 4 No. 3 (2024): Indonesian Journal of Economics and Management (July 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v4i3.5569

Abstract

The developments regarding circular economy during the past decades introduced the economic model called “Economic Circle” or “Circular Economy”. This model seeks to change the direction of the economic landscape from an expendable system to a more sustainable and regenerative one. In this study, a rising economic circle around the cities of Chengdu and Chongqing were examined. Particularly, this study aimed to answer, “What is the satisfaction level of Chengdu and Chongqing residents along economic, societal, technological and innovation, and environmental factors that influence the integration and development of the Chengdu-Chongqing economic circle?”. Descriptive research design was used to identify the aforementioned factors and a 58-item questionnaire was distributed to a total of 210 respondents along these areas. It was found in the study that the residents are generally satisfied with the progress and initiatives related to these factors. While residents are satisfied overall, it is important to maintain a balanced approach to development. This means ensuring that economic growth is accompanied by measures that promote societal well-being, technological advancements, and environmental sustainability.
Regional Financial Transformation: Analysis of the Influence of Public Funds on Regional Expenditures Paraswati , Dyah; Arwani, Agus; Priyadi , Unggul
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.v4i2.5575

Abstract

Regional Expenditure is used by the provincial, district/city governments primarily to provide public services and to finance the implementation of government affairs authority based on statutory regulations. Regional Expenditure must include the priority of spending to be carried out by the regional government so that it directly impacts the welfare of its people. This study aims to analyze whether or not a flypaper effect has occurred in the influence of DAU, DAK, DBH, and PAD on regional Expenditure in Central Java Province in 2018-2020. This research is included in the type of quantitative research. The data collection method uses secondary data documentation techniques, namely district/city budget realization reports (LRA) in Central Java Province for the 2018-2020 fiscal year obtained from the Central Java Province BPKAD. The population and sample in this study were all district/city governments in Central Java Province, totaling 35. The sampling method was the census method. The data analysis method used is multiple linear regression with the help of SPSS 25 software. The results showed that (1) DAU has a significant positive effect on regional expenditures, (2) DAK does not have a significant effect on regional expenditures, (3) DBH has a significant effect on regional expenditures, (4) PAD has a significant positive effect on regional expenditures, (5) DAU, DAK, DBH and PAD have a simultaneous effect on regional expenditures, (6) the phenomenon of the flypaper effect occurred in Central Java Province.
Digital Literacy Mediation In Balikpapan Micro And Small Industries' Business Performance Damai N.H., Prasis; Setyaninggrat, Luh Made Wisnu; Rahmah, Khairunnisa
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.v4i2.5579

Abstract

Productivity gaps between large companies and micro and small industries are due to gaps in technology adoption, access to funding and managerial practices. Moving the capital to East Kalimantan is a momentum for micro and small industry players to encourage economic productivity growth in the buffer zone of the Capital City of the Nusantara (IKN). Community-based cluster development can minimize weaknesses, especially in the use of technology and information systems. This study investigates the effect of digital experience on business performance with digital literacy as a mediating variable. This research takes a sample of micro and small industries in Balikpapan City as one of the buffer cities of IKN. The subjects are food processing industry players in the Somber Small Industry Center area. Quantitative research uses structural-partial least square (SEM-PLS) modeling with WarpPLS 8.0 analysis tool. Hypothesis testing results show that digital experience and digital literacy partially have a direct and significant effect on business performance. Digital literacy significantly mediates the relationship between digital experience and business performance of micro and small businesses in Balikapapan City.
The Impact of Transfer Pricing, Thin Capitalization, and Firm Size on Tax Avoidance with Multinational Enterprise as a Moderating Variable Indrastuti, Tri Dyah; Apriliawati, Yeti
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.v4i1.5612

Abstract

The government aims for Indonesia to become a developed country by 2045 to expect optimal tax revenues. There is a conflict of interest between the government that wants to maximize taxes and taxpayers who want to minimize taxes through tax avoidance practices. This study investigates the influence of transfer pricing, thin capitalization, and firm size on tax avoidance, with multinational enterprises as a moderating variable. The population comprises manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2021. The sample for this study was determined using purposive sampling, resulting in 13 selected companies. The analysis in this research employs panel data regression using Eviews 12. The results indicate that when analyzed individually, transfer pricing does not significantly impact on tax avoidance. However, both thin capitalization and firm size demonstrate a significant negative influence on tax avoidance. Furthermore, thin capitalization and firm size exert a significant positive influence on tax avoidance, a relationship that is moderated by multinational enterprises. Conversely, transfer pricing exhibits the opposite effect. Simultaneous tests reveal that transfer pricing, thin capitalization, and firm size collectively exert an effect on tax avoidance, which is further moderated by multinational enterprises.
The Effect of Good Corporate Governance on The Firm Performance of Conventional And Sharia Companies (2018-2021) Saleh, Suji Abdullah; Maryanti, Lilis; Hardika, Andhika Ligar
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.v4i2.5624

Abstract

Good Corporate Governance is a system that regulates the relationship between the role of the board of commissioners, the role of the board of directors, shareholders, and other stakeholders. Every company is expected to implement Good Corporate Governance, but some companies experience problems related to company performance and even experience losses, especially during the COVID-19 pandemic. This study aims to analyze the effect of good corporate governance including variables of the board of directors, institutional ownership, audit committee, and audit quality on company performance as measured by Return on Equity (ROE) and compare the results between conventional companies (LQ45 index) and sharia (JII index). This type of research is quantitative research with a research population, namely conventional and sharia companies listed on the Indonesia Stock Exchange for the period 2018 to 2021 with sampling using purposive sampling techniques. The data used is documentary data in the form of financial statements and annual reports. The analysis method used is panel data regression analysis and hypothesis testing, statistical test F (together) and statistical test t (partial) using Eviews 10 software. The results showed that the board of directors had a significant effect on the performance of Islamic companies but not conventional companies. In contrast, managerial ownership and audit committees have a significant influence on the performance of conventional companies but no effect on Islamic companies. Meanwhile, audit quality does not have a significant influence on both conventional and sharia companies.
Sharia Stocks in Times of Crisis: A Study on the Influence of Macroeconomic Factors during the Covid-19 Pandemic Tripuspitorini, Fifi Afiyanti; Setiawan, Setiawan; Dewi, Rani Putri Kusuma
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.v3i3.5662

Abstract

Indonesia offers various sharia-compliant stock options, with the Indonesian Sharia Stock Index (ISSI) being one such alternative. While ISSI instills confidence in investors by aligning with sharia principles, it does not automatically shield itself from macroeconomic challenges. Therefore, it remains crucial to consider macroeconomic factors when investing in Islamic stocks, especially amid the uncertainties of the Covid-19 pandemic. This study aims to explore the impact of macroeconomic factors on Islamic stock prices during the pandemic, employing a quantitative approach with secondary data. The variables encompass ISSI price (dependent), along with inflation, interest rates, and exchange rates (independent). The research involves descriptive statistics and Structural Equation Modeling (SEM) for inferential analysis, facilitated by the WarpPLS application. The findings reveal that, amid the Covid-19 pandemic, only the interest rates variable significantly and negatively influences ISSI.
Analysis of the Application of Blockchain and Artificial Intelligence to Overcome Accounting Fraud in Islamic Banking Zulhelmi, Tiara; Asih, Vemy Suci; Helmiawan, Muhammad Agreindra
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.v4i1.5695

Abstract

Blockchain and Artificial Intelligence (AI) are current technologies that provide increased efficiency and performance for all aspects of human life, especially in the Islamic banking sector. This study aims to analyze the concepts of blockchain and AI in accounting and find out the benefits and opportunities when applied simultaneously to accounting information systems in Islamic banking. This study uses a qualitative approach, with basic-research based research by utilizing data sources in credible published papers. This study explains that blockchain and AI can reduce risk and overcome accounting fraud in accounting information systems in Islamic banking. As well as providing transparency, security guarantees and real time transaction recording.
Assessing the Bank Stability Nexus: Islamic Bank Competition in the Indonesian Financial Landscape Setiawan, Setiawan
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.v4i1.5775

Abstract

The existence of Islamic banks in Indonesia has contributed to the competition in the banking world. Apart from competing with fellow Islamic banks, Islamic banks must also compete with conventional banks which are much larger and experienced. The purpose of this research is to explore the influence of Islamic bank competition on financial stability and the differences among Islamic banks in Indonesia. This research is quantitative research with an associative approach using secondary data. The sample of Islamic banks is 11 Islamic commercial banks registered with the Financial Services Authority (OJK). The results of the study show that in model 1 it is found that Islamic bank competition has a significant effect on Islamic bank stability, and in the second model it is found that Islamic bank competition has a significant effect on Islamic bank stability with moderation in Islamic bank size. Competition motivates Islamic banks to enhance operational efficiency through cost reduction, increased productivity, and the adoption of advanced technology. This efficiency strengthens their financial performance and resilience to economic shocks.

Page 33 of 39 | Total Record : 381

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