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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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The effect of financial performance on the company’s zakat ability with company size as a moderating variable in islamic insurance companies for the period 2015-2023 Rizky Alfahiz , Anang; Nurdin, Ade Ali; Nugraha, Muhamad Arif
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.v5i1.6566

Abstract

This study analyzes the effect of financial performance on zakat capacity with company size as a moderating variable in Islamic insurance companies in Indonesia during 2015–2023. Financial performance is measured using ROA, CR, DER, and TATO, while company size is proxied by total asset growth. The research applies a quantitative approach using secondary data from annual reports of 8 Islamic insurance companies selected through purposive sampling. Data analysis is conducted using panel data regression with a random effect model. The results show that ROA, CR, DER, and TATO significantly and positively affect zakat capacity, both individually and collectively. However, company size does not moderate the relationship between TATO and zakat capacity. These findings highlight the importance of financial performance in influencing zakat payments, although company size does not always enhance this relationship
The Influence of Sharia Supervisory Board, Firm Size, and Firm Age on the Profitability of Islamic Commercial Banks in Indonesia During the 2018–2023 Period Prasetyo Widodo, Annis Azizah; Mochamad Edman Syarief; Muhammad Syaiful Nurasman
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.v5i1.6567

Abstract

This study aims to analyze the influence of the Sharia Supervisory Board (SSB), firm size, and firm age on the profitability of Islamic Commercial Banks in Indonesia during the 2018–2023 period. The research employs a quantitative descriptive approach using panel data. The population includes all Islamic Commercial Banks registered with the Financial Services Authority (OJK), with a sample of 11 banks selected based on specific criteria. The data used are secondary data obtained from the annual reports of these banks. Panel data regression analysis was applied to examine the relationship between the independent variables (SSB, firm size, and firm age) and the dependent variable (profitability, measured by Return on Equity or ROE). The findings reveal that, individually, the number of SSB members, frequency of SSB meetings, expertise in economics and accounting, dual positions, and firm size do not have a significant effect on ROE. Only firm age was found to have a significant impact. The adjusted R-squared value of 2.2171% suggests that other variables outside the model play a more dominant role in explaining profitability. These findings are expected to contribute to strengthening governance and improving the performance of Islamic banking institutions. Keywords: Sharia Supervisory Board, Firm Size, Firm Age, Profitability, Islamic Commercial Banks.
The Influence of The Characteristics of The Sharia Supervisory Board on The Maqashid Syariah Index in Sharia Commercial Banks Setianingsih, Ratih; Mai, Muhamad Umar; Muhammad Syaiful Nurasman
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.v5i1.6568

Abstract

Abstract: This study aims to analyze the effect of the characteristics of the Sharia Supervisory Board on the Maqashid Syariah Index at Islamic commercial banks in Indonesia for the period 2014-2023. This study uses a quantitative method, descriptive approach, with the sample being the entire population of this study, namely all Islamic commercial banks in Indonesia registered with the OJK during the period 2014-2023, a many of 16 Islamic commercial banks. Hypothesis testing in this study uses panel data regression analysis and Stata 17 as a tool. The results showed that age has a significant positive effect on the Maqashid Syariah Index. In contrast, size, tenure, and proportion of women have a significant negative effect on the Maqashid Syariah Index. Meanwhile, the frequency of meetings has no effect on the Maqashid Syariah Index. Keywords: Islamic Commercial Banks, Sharia Supervisory Board, Maqashid Syariah Index
The Influence of Internal and External Factors on Liquidity Risk Sharia Rural Bank in Indonesia for The Period 2019-2024 Nurzanah, Anita Zahra; Tamara, Destian Arshad Darulmalshah; Qolbi, Satria Kharimul; Ilmi, Muhammad Bakhrul
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.v5i1.6569

Abstract

This study investigates how, from 2019 to 2020, internal factors such as Non-Performing Financing (NPF), Capital Adequacy Ratio (CAR), and Cash Ratio (CR) as well as external factors such as the BI-rate and inflation affect liquidity risk measured by the Financing to Deposit Ratio (FDR). Dynamic panel data analysis using the System Generalized Method of Moments (SYS-GMM) approach to address data dynamics and endogeneity. This study uses secondary data from the Financial Ratio Publication Report of Sharia Rural Bank, published by the Financial Services Authority and displayed on the official Bank Indonesia website, which consists of 153 Sharia Rural Bank. The results show that internal and external factors have a significant impact on the liquidity risk of Sharia Rural Bank. This study concludes that liquidity management must adapt to market conditions and capital resilience. Strategic recommendations are provided to enhance financing oversight, maintain capital adequacy, and improve cash management effectiveness.
CAR, LLP, and CIR: Determinants of Islamic Commercial Banks' Financial Performance in Indonesia Anna Julianti Amalia; Radia Purbayati; Muhammad Syaiful Nurasman
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.v5i1.6570

Abstract

Abstract: Financial performance instability hampers banks' intermediary function, prompting this study to analyze Capital Adequacy Ratio (CAR), Loan Loss Provision (LLP), and Cost to Income Ratio (CIR) effects on Financial Performance proxied through Return on Asset (ROA) at Indonesian Islamic Commercial Banks for the Period 2015-2023. Using quantitative descriptive methods, secondary data from 16 banks' annual reports were analyzed through panel data regression via STATA 17. The Random Effect Model was selected. Results show CAR, LLP, and CIR simultaneously significantly affect ROA. Individually, CAR positively impacts ROA, while LLP and CIR negatively affect it. These findings demonstrate that Indonesian Islamic Commercial Banks must maintain adequate capital, appropriate loss reserves, and efficient operating cost management to strengthen financial performance. Keywords: ROA, CAR, LLP, CIR
Related and Unrelated Diversification, Impact of Intergeneration in Family Firms Performance: Narrative Literature Review in Family Business Context: English Widayanti, Rochmi; Setiawan; Muhammad Firdaus, Rifqi
Indonesian Journal of Economics and Management Vol. 5 No. 2 (2025): Indonesian Journal of Economics and Management (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i2.6571

Abstract

This narrative literature review aims to critically review the development of research on diversification policies and company performance in the context of family company ownership in Asian countries. The study is based on a review of 75 empirical research articles. The findings from the review state that there are still inconsistencies in research results in improving performance. The diversification policies that are related and non-related give mixed results on increased performance and corporate excess value. Motivation of family companies in developing diversified businesses is interpreted differently according to agency theory, resources-based theory, and social wealth theory. The role of the pyramid ownership structure and the transformation between generations of families also contributes to determining the impact of diversification on improving company performance. This study recommends future research to develop a more holistic understanding of the determinant and contextual models in differentiating the performance of family firms in determining related and non-related diversification policy choices. Keyword: ownership structure, diversification, family firm performance
The Influence Of Internal And External Factors On The Level Of Non-Performing Financing In Sharia Banks In Indonesia For The Period 2014-2023 Imam, Fathur; Purbayati, Radia
Indonesian Journal of Economics and Management Vol. 5 No. 2 (2025): Indonesian Journal of Economics and Management (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i2.6574

Abstract

This study aims to determine the level of non-performing financing at Islamic banks in Indonesia caused by the Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), Inflation, and Unemployment Rate. This research uses an explanatory quantitative method. The population in this study were 14 Islamic Commercial Banks with a sample of 10 Islamic Commercial Banks selected using purposive sampling technique. The results of this study found that partially FDR, Inflation, and Unemployment Rate have no effect on the level of non-performing financing. Meanwhile, CAR affects the level of non-performing financing. Meanwhile, simultaneously FDR, CAR, Inflation and Unemployment Rate affect the level of non-performing financing at Islamic Banks in Indonesia for the period 2014-2023. This research provides encouragement to Islamic banks in Indonesia to continue to maintain consistency in managing capital and financing risks arising from internal and external factors
The Effect Of Financing To Deposit Ratio, Financing Restructuring And Foreclosed Collateral On The Level Of Problem Financing In Islamic Commercial Banks In Indonesia In The Period 2019-2023 Pujastuti, Deti; Tripuspitorini, Fifi Afiyanti; Nugraha, Muhamad Arif
Indonesian Journal of Economics and Management Vol. 5 No. 2 (2025): Indonesian Journal of Economics and Management (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i2.6575

Abstract

Islamic Commercial Banks have faced complex challenges in recent years, such as the covid-19 pandemic, market dynamics, economic instability, and commodity price fluctuations, which have affected their intermediation function. Non-performing financing (NPF) remains one of the primary risks. This study analyzes the effect of Financing-to-Deposit Ratio (FDR), financing restructuring, and Foreclosed Collateral (AYDA) on the NPF level at Islamic Commercial Banks in Indonesia for the period 2019–2023. Descriptive quantitative methods are used with secondary data from quarterly reports through documentation techniques and literature studies. Panel data regression analysis was applied to a sample of five banks in this study. The results of the study indicate that financing restructuring and foreclosed collateral have a significant effect on non-performing loans, while FDR does not have a significant effect. Simultaneously, FDR, financing restructuring and foreclosed collateral have a significant effect on non-performing financing. This study is expected to contribute to Islamic commercial banks' strategies in managing financing risks in reducing non-performing financing.
The Influence of Local Tax Services and Taxpayer Awareness on Local Revenue Increase in Sukoharjo Regency Revenue Management Agency Ramadhani, Annas Rahmat; Nurrahmah, Yan Yashinta; Gamat, Mutia Taqina; Nadeak, Putry H.; Nurdin, Ade Ali; Darulmalshah , Destian Arshad
Indonesian Journal of Economics and Management Vol. 5 No. 2 (2025): Indonesian Journal of Economics and Management (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i2.6576

Abstract

The local tax service system at the Financial Management, Revenue and Regional Assets Agency of Sukoharjo Regency is carried out face-to-face by taxpayers who come directly to the office. The transition to a new website-based local tax service system makes it easier for taxpayers to fulfil their tax obligations. The emergence of this convenient service can improve taxpayer awareness, which can affect the original local government revenue. The ultimate goal of this research is to analyse the impact of the local tax service system and the taxpayer's awareness level on increasing the original local government revenue at the Financial Management, Revenue and Regional Assets Agency of Sukoharjo Regency. In fulfilling these objectives, the author uses a quantitative method, while the research samples are taken from local taxpayers who have registered at the Financial Management, Revenue and Regional Assets Agency of Sukoharjo Regency. The author collects data by distributing questionnaires and conducting a documentation study, while the data analysis techniques use multiple linear regression on classic assumption tests and hypothesis tests. The results show that there is a simultaneous and partial influence through the correlation of the Regional Tax Service System and the Regional Taxpayer Awareness Level on increasing Regional Original Revenue in Sukoharjo Regency.
The Effect of Inflation, Exchange Rates and Third-Party Funds on Financing to Deposit Ratio (FDR) at Sharia Commercial Banks in 2019-2023 Latviani Z, Devira; Setiawan, Iwan
Indonesian Journal of Economics and Management Vol. 5 No. 2 (2025): Indonesian Journal of Economics and Management (March 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i2.6577

Abstract

This study aims to analyze the influence of inflation, exchange rates, and third-party funds on the Financing to Deposit Ratio (FDR) in Sharia Commercial Banks in Indonesia during the 2019–2023 period. The research addresses the problem of fluctuating macroeconomic conditions—particularly inflation and exchange rate volatility—which affect the liquidity and intermediation function of Islamic banks. Additionally, the role of third-party funds (DPK), as the main source of Islamic bank financing, is explored to understand its effect on FDR. This study adopts a quantitative research method using secondary data sourced from the annual financial reports of eight Islamic Commercial Banks, alongside data from the Central Statistics Agency and Bank Indonesia. The sample was selected through purposive sampling. The analysis was performed using multiple linear regression with IBM SPSS Statistics 30. The results show that inflation and exchange rate fluctuations have a negative and significant effect on FDR, indicating that macroeconomic instability reduces banks’ ability to efficiently distribute financing. Conversely, third-party funds have a positive and significant impact, confirming their critical role in supporting financing activities. Simultaneously, all three variables significantly influence the FDR, with a coefficient of determination of 47.5%, suggesting that nearly half of the variation in FDR can be explained by these factors. In conclusion, the FDR of Islamic banks is sensitive to macroeconomic indicators. Effective management of inflation and exchange rate risks, along with optimized fund mobilization, is essential for maintaining financial stability. The findings offer valuable insights for regulators and Islamic bank managers in enhancing risk management and strategic plannin.

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