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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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Unlocking Intellectual Capital's Role in Enhancing Sustainable Financial Performance: A Study of Islamic Banks in Indonesia Aini, Nurfina; 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.v4i1.5779

Abstract

This study investigates the performance of intellectual capital (IC) within Islamic banks (IB) and evaluates its impact on sustainable financial performance. IC measurement employs the Modified Value-Added Intellectual Coefficient (MVAICâ„¢), an advanced model derived from VAICâ„¢. Data were gathered from 12 Islamic banks spanning the period 2012 to 2021. Empirical results reveal a significant positive relationship between IC and financial performance. Moreover, disaggregating the components shows varying degrees of association between IC components and IB financial performance indicators. Notably, efficient capital utilization and the effectiveness of human capital emerged as the most influential components of IC in this study. The findings contribute to a deeper understanding of IC and its role in the IB, offering valuable insights for stakeholders such as regulators and IB management to formulate pertinent strategies for creating, utilizing, and sustaining IC, thus fortifying the banking sector.
Analysis of the Readiness of Sharia Business Units to become Sharia Commercial Banks: Study of Regional Government Banks in Indonesia Purwantika, Ghaida Aulia; Mauluddi, Hasbi Assidiki
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.v4i1.5783

Abstract

Article 68 Law no.21 of 2008 states that conventional commercial banks with sharia business entities with assets of at least 50% of the parent bank’s or 15 years after the enactment of this law, namely in 2023, are required to separate themselves or become sharia commercial banks. However, most of the sharia business units owned by BPD are not ready to be spin-off. The purpose of this study is to analyze whether UUS BPD is ready to split in 2023 in terms of capital, total assets, and level of solvency. Readiness analysis can be seen from forecasting results based on information published by OJK and the banks concerned. An analysis of the readiness of the BPD UUS spin-off shows that not a single UUS is ready to split in 2023.
The Role of Islamic Bank MSME Financing for Job Creation in Indonesia Setiawan, Iwan; Tripuspitorini, Fifi Afiyanti; Ruhana, Nafisah; Yanti, Teti Sofia
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.v4i3.6175

Abstract

Population growth has an impact on increasing unemployment due to the limited job opportunities available in Indonesia. The solution to overcoming unemployment is carried out through the development of labor-intensive economic sectors. The micro, small and medium enterprise (MSME) sector has the potential to create jobs. However, the development of MSMEs is hampered by limited sources of funds that can be accessed from financial institutions (banks). The Islamic bank financing system is in accordance with the characteristics of MSMEs, has the potential to encourage increased business and employment for MSMEs. This research aims to examine the impact of Islamic bank financing for MSMEs on job creation in Indonesia. The research was carried out using a multiple regression analysis model with the Ordinary Least Square (OLS) estimation method, using time series data for the monthly period 2016-2023. The research results show that Islamic bank financing in the MSME sector has a significant positive effect on job creation. Every increase in sharia bank financing in the MSME sector provides a direct contribution to job creation. Job creation is also significantly influenced by third party funds from Islamic banks, monetary policy, minimum wage policy, unemployment and economic growth. Increases in third party funds, minimum wages and economic growth have a significant effect on job creation. Increasing monetary policy interest rates and unemployment result in a decrease in job creation.
Sharia Cooperative Readiness for Adopting the Industry 4.0: Evidence of Sharia Cooperatives in Bandung Karnawati, Hennidah; Purwihartuti, Koernia; Kristianingsih, Kristianingsih; Setyowati, Tri
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.v4i3.6176

Abstract

The phenomenon is a challenge to examine more deeply about how ready cooperatives in Indonesia, including Sharia cooperatives, face Industry 4.0, which is rolling rapidly following technological developments. The objectives of this research are knowing the existing conditions of internal and external factors of Islamic cooperatives in Bandung, for implementing industry 4.0 and .The method used in this research is descriptive. This research was conducted with a cross sectional one shoot. The sampling technique used is total sampling. Qualitative data collection techniques through deep online interviews to a sharia cooperative management in Bandung. Quantitative data were collected using a questionnaire method of about 7 of sharia cooperative in Bandung. The result of this research is the analysis of the internal environmental scan obtained the strength of the Islamic cooperative in the form of key points for success, efficient sources and use of funds, employee competence, reward system, cooperative social responsibility. Meanwhile, the weakness is in the form of insufficient funds. The results of external environmental scanning analysis are in the form of service innovation, collaboration with system developers, collaboration with creditors, automation, vendor / supplier support, method support. The strategies that can be selected are in the form of market development, market penetration, product development, forward integration, backward integration, horizontal integration, related diversification.
Modeling the Poverty Rate of East Java Using Quartile Smoothing Splines Regression Dzakiir, Ammaar; Herlina, Marizsa
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.v4i3.6273

Abstract

Many research have shown that the Economically Active Participation Rate (EAPR) is influencing the poverty rate significantly in Indonesia. However, the complex relationship between EAPR and Poverty makes it impossible to use a simple regression analysis, because it has a non-parametric relationship. So, this study uses Quantile Smoothing Splines Regression to estimate curves at various quantiles. The purpose of this study is to estimate the model of the poverty rate based on EAPR East Java in 2023. The results show that at quantiles 0.25 with and 0.5 with , an increase in EAPR will increase poverty rate. However, at high EAPR, the effect is negative and very small. For quantiles 0.75 and 0.95 with , the effect of EAPR varies, showing positive and negative relationships that depend on the value of EAPR, with different and values at each range of EAPR values.
How Female Representation in Indonesian Banks Affects Credit Risk: Evidence from Indonesia Pakpahan, Rosma; Tamara, Destian Arshad Darulmalshah; Setiawan, Setiawan; Fauziah, Ulfah Nurul
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.v4i3.6275

Abstract

This study examines the impact of female representation on the Board of Directors (DDP), Board of Commissioners (DKP), and Audit Committee (KAP) on credit risk in commercial banks in Indonesia. Utilizing panel data with 399 observations from various banks over a specified period, the Random Effect Model (REM) was applied to analyze the relationship between the independent variables (DDP, DKP, and KAP) and the dependent variable (credit risk). The results indicate that DDP has a significant negative impact on credit risk (coefficient -4.331768, p = 0.0000), suggesting that increasing the proportion of women on the Board of Directors tends to reduce credit risk. This could be attributed to the diversity of perspectives and caution in decision-making brought by women, as well as a push for higher transparency and accountability. The DKP shows a nearly significant negative impact on credit risk (coefficient -1.371344, p = 0.0593). Although its impact is not as strong as DDP, the presence of women on the Board of Commissioners can also reduce credit risk through enhanced supervision and control. Conversely, KAP does not have a significant impact on credit risk (coefficient 0.508613, p = 0.5055). This suggests that while gender diversity on the audit committee is important for regulatory compliance and internal control, it may not directly influence credit risk management. Theoretically, these findings support the literature that gender diversity on boards improves the quality of decision-making and risk management. Managerial implications emphasize the importance of increasing female representation on the Board of Directors and Board of Commissioners to reduce credit risk and enhance the financial stability of banks. Gender diversity policies should be implemented at all organizational levels to maximize their benefits in corporate governance. This study provides insights for policymakers and practitioners in the banking sector on the importance of gender diversity in managing risk and improving the financial performance of banks.
Does Business Diversification with Leverage can Improve Firm Performance? Susanto, Ryan; Widayanti, Rochmi; Irawan, Nico
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.v4i3.6326

Abstract

The relationship between diversification and leverage strategies on firm performance is complex and varies depending on factors such as industry, country, and type of diversification strategy. This study aims to determine the effect of business diversification and leverage on company performance in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. The research population consists of manufacturing companies in the consumer goods sector listed on the IDX during the specified period. Purposive sampling was employed to select 24 companies for the study. The data analysis was conducted using SmartPLS 3.0 software. The findings reveal that both business diversification and leverage exert a positive and significant influence on company performance. Additionally, the study uncovers that the impact of business diversification on company performance is positively moderated by leverage. These results provide valuable insights into the dynamics of diversification and leverage strategies in the context of manufacturing companies in the consumer goods sector in Indonesia.
Drivers of Entrepreneurial Intent: The Roles of Motivation, Knowledge, Income Expectations, and Self-Efficacy Nasution, Ade Iskandar; Halim, Asep Abdul; Nur'aeni, Nur'aeni
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.v4i3.6336

Abstract

This study analyzes the influence of entrepreneurial motivation, entrepreneurial knowledge, income expectations, and self-efficacy on entrepreneurial interest. A quantitative method was employed, with a questionnaire distributed to 141 respondents, and the data were analyzed using measurement models and path analysis. The results indicate that entrepreneurial motivation (coefficient 0.051; t-statistic 0.654) and entrepreneurial knowledge (coefficient 0.097; t-statistic 0.417) are not significant predictors of entrepreneurial interest. In contrast, income expectations (coefficient 0.268; t-statistic 0.009) and self-efficacy (coefficient 0.197; t-statistic 0.020) have significant effects. These findings underscore the importance of economic and psychological factors in fostering entrepreneurial interest. Effective training and education programs are necessary to enhance understanding of financial benefits and to build confidence and entrepreneurial skills.
International Trade, Information and Communication Technology, and the Covid-19 Pandemic: Indonesian Empirical Evidence Belantika, Bernica Tiyas; Kartiasih, Fitri
Indonesian Journal of Economics and Management Vol. 5 No. 1 (2024): Indonesian Journal of Economics and Management (November 2024)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i1.5759

Abstract

Information and communication technology (ICT) innovations play an important role in helping poor and developing countries improve their trade relations with other countries. In Indonesia, the information and communication sector is one of the contributing sectors to gross domestic product, which grew positively among the six other sectors during the Covid-19 pandemic, while other sectors experienced contractions. The impact of the Covid-19 pandemic has limited economic activity, one of which is international trade. ICT can be an alternative solution to Indonesia's decline in international trade. This study aims to analyze the influence of ICT and the Covid-19 pandemic on Indonesia's exports and imports with the 14 largest trading partner countries in 2005–2021 using the gravity model in the data panel. The results showed that percentage of individuals using internet in trading partner countries and the number of mobile cellular subscriptions in Indonesia and trading partner countries significantly increased the value of Indonesia’s export. Meanwhile, the percentage of individuals using internet in trading partner countries and the number of mobile cellular subscriptions in Indonesia significantly increased the value of Indonesia's imports. ICT has a large role, so that the influence of the Covid-19 pandemic is only temporary and does not significantly affect international trade.
The Impact of Halal Certificate Ownership on MSME Income in Indonesia Novari, Eri; Asih, Vemy Suci; Yulandri, Elsa; Supratman, Iman; Gojali, Dudang
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.v4i3.6405

Abstract

The ownership of halal certification can raise the likelihood of increasing SMEs' well-being, especially through revenue enhancement, according to this research, which empirically investigates the elements thought to motivate SME actors to seek halal certification. To accomplish the predefined research goals, the researcher employed a questionnaire survey with SMEs in Indonesia to gather data. The sample was chosen using the Cluster Random Sampling approach, and structural equation modeling (SEM) was used for analysis. The findings show that halal certification ownership affects income improvement, while halal literacy and accessibility affect halal certification ownership. The findings demonstrate how halal knowledge and accessibility affect the ownership of halal certification and how this affects SMEs' well-being. The research findings have management effects, such as offering a model for halal certification ownership as a policy guideline and promoting Halal Go Digital to help SMEs digitize their operations and make use of helpful features. With the use of this research, the government may develop a halal supply chain that involves both public and commercial entities and is coordinated across sectors.

Page 34 of 39 | Total Record : 381

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