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
 35   36   37   38   39 
The Position of Financial and Human Resource Readiness Which One The More Ready for Industry 4.0 Adopting? Karnawati, Hennidah; Purwihartuti, Koernia; Angestiwi, Tiafahmi; Kristianingsih
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.v5i2.6586

Abstract

Cooperatives are born from an agreement between a group of people, are part of a business organization that seeks to obtain profits for all members and owners, so management standards are needed that balance economic and social motives. This motive can be achieved by optimizing the use of Islamic cooperative resources, both financial and human resources. This optimization can be enhanced by the use of technology... Objective: To evaluate the level of readiness of financial and human resources in Sharia Cooperatives in West Java to adopt Industry 4.0. Method: A descriptive survey of 196 sharia cooperative practitioners, interviews with 39 sharia cooperative leaders, and a study of several government regulations on sharia, including several MUI fatwas, were conducted. The data were analyzed descriptively. Result: Empirical evidence shows that financial and human resources have achieved extraordinary results. Surveys show that financial resources are more prepared than human resources (employees) to adopt Industry 4.0.
The Influence of Bank Specific Factors on Financial Stability in Sharia Commercial Banks in Indonesia from 2013 to 2023 Kusnaedy , Nirmala Putri; Setiawan; Qolbi, Satria Kharimul; Abdusyakur , Muhammad Zulfan
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.v5i2.6626

Abstract

This study examines the effect of bank-specific factors on the financial stability of Sharia Commercial Banks in Indonesia from 2013 to 2023. Using a quantitative approach and panel data regression analysis on secondary data from 15 Islamic banks listed on the IDX, the study finds that Non-Performing Finance (NPF) has a significant negative effect, Bank Size has a significant positive effect, and Bank Age has a positive but insignificant effect on financial stability. Collectively, NPF, Bank Size, and Bank Age significantly influence financial stability.
The Customer Interest in Using Bank Syariah Indonesia Mobile BSI in Jambi Province Romi Hidayat; Darmawan; Muhammad ahsanul amal; Sabardin; Shabur, Usman
Indonesian Journal of Economics and Management Vol. 5 No. 3 (2025): Indonesian Journal Of Economics and Management (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i3.6398

Abstract

Bank Syariah Indonesia customers in Jambi Province have great potential in using BSI Mobile. However, the use of BSI Mobile is not yet optimal. It is indicated that BSI customers in Jambi Province are hampered by the lack of branch offices in every district/city in Jambi Province. This has hampered customers' interest in using BSI Mobile. This study aims to evaluate the impact of perceived ease of use, perceived benefits, perceived risk, service quality, and sharia compliance on the interest in using BSI Mobile Bank Syariah Indonesia in Jambi Province. Using quantitative methodology, this research involved 272 respondents/customers and utilized the SmartPLS analysis technique. In this study, interest in using BSI Mobile is negatively and significantly influenced by risk perception, but positively and significantly influenced by perceived usefulness, sharia compliance, service quality, and ease of use. The findings of this study imply that customers are more interested in utilizing BSI Mobile when companies provide higher quality services. This research recommends that Bank Syariah Indonesia (BSI) in Jambi Province improve the features on BSI Mobile and provide discounts or cashback on payments/transactions through the use of BSI Mobile. Keywords: Interest, Perceived Ease Of Use, Perceived Usefulness, Perceived Risk, Service Quality And Sharia Compliance
Effect of Capital Investment and Population Growth on Unemployment Rate in West Java Province 2019-2023 Lestari, Dwi Ayu Lestari; Nurichwan, Rahmawati
Indonesian Journal of Economics and Management Vol. 5 No. 3 (2025): Indonesian Journal Of Economics and Management (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i3.6527

Abstract

West Java is the most populous province in Indonesia and contributes significantly to the national unemployment rate. The region’s unemployment rate has fluctuated annually, showing a stagnant trend without significant change. This study aims to: (1) examine the effect of capital investment on the open unemployment rate in West Java from 2019 to 2023; (2) analyze the effect of population density on the same; and (3) evaluate their simultaneous effects during the period. The study applies panel data regression analysis to explore the unemployment phenomenon across 27 cities and regencies in the province. Variables analyzed include capital investment, population density, and the open unemployment rate, processed using EViews 12 software. The findings indicate that capital investment significantly reduces the open unemployment rate. On the other hand, population density does not have a significant individual effect. However, both variables jointly influence the open unemployment rate in West Java during the period under study.
What Customers Value Most: The Real Impact of CSR in Islamic Banking in Indonesia and Turkey Mauluddi, Hasbi Assidiki; Natasya, Putri Aulia; Ningrat, Putri Ayu; Latif, Dini Verdania
Indonesian Journal of Economics and Management Vol. 5 No. 3 (2025): Indonesian Journal Of Economics and Management (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i3.6537

Abstract

This study aims to examine the influence of customer perception of Corporate Social Responsibility (CSR) and the actual implementation of CSR initiatives on customer satisfaction in the context of Islamic banking in Indonesia and Turkey. Using a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 215 respondents in Indonesia and 175 respondents in Turkey who are active customers of Islamic banks. The results reveal significant differences between the two countries. In Indonesia, CSR implementation has a strong and significant impact on customer satisfaction, while customer perception of CSR does not show a statistically significant effect. Conversely, in Turkey, both customer perception and CSR implementation significantly influence customer satisfaction, although with more moderate effect sizes. These findings highlight the contextual role of cultural and institutional factors in shaping how CSR is received and valued by customers. The study concludes that tangible CSR actions have a stronger influence than perception alone, particularly in Indonesia, and that effective CSR communication and strategic customer involvement are essential to enhancing satisfaction. The study provides practical recommendations for Islamic banks to strengthen their CSR strategies by aligning them with sharia principles, ensuring transparency, expanding strategic focus areas, and actively engaging customers in social initiatives.
The relations of Sharia Financial Literacy, Financial Inclusion, and Business Sustainability : English Amiliya, Lya; Syarif, Moch. Edman; Sumiyati; Nugraha, Muhamad Arif; Muhammad Firdaus, Rifqi
Indonesian Journal of Economics and Management Vol. 5 No. 3 (2025): Indonesian Journal Of Economics and Management (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i3.6579

Abstract

This study examines the impact of Islamic financial literacy and Islamic financial inclusion on the business sustainability of MSMEs in the Bandung Raya area. Using a quantitative approach, data were collected from 300 SMEs through structured questionnaires. The findings reveal that Islamic financial literacy significantly enhances business sustainability by fostering informed financial decision-making, ethical management, and resilience. Islamic financial inclusion also plays a critical role, providing MSMEs with access to Sharia-compliant financial services such as financing and investment, which drive growth and competitiveness. Furthermore, the study highlights the mediating role of financial inclusion, amplifying the effects of financial literacy on business sustainability. These results emphasize the interconnectedness of financial literacy and inclusion as key drivers of MSME resilience and sustainability. Stakeholders are encouraged to prioritize financial education initiatives, regulatory reforms, and innovative financial solutions to empower MSMEs and support broader economic development aligned with Islamic principles.
Empowering Human Capital Through Islamic Microfinance: A Pathway to Achieving SDGs in Indonesia Alifa, Nabiela Rizki; Amani, Akbar Riskal; Zuhri, Arif Rachman; Chng, Norlila Binti Amin
Indonesian Journal of Economics and Management Vol. 5 No. 3 (2025): Indonesian Journal Of Economics and Management (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i3.6584

Abstract

This study examines how Islamic microfinance contributes to the Sustainable Development Goals (SDGs) in Indonesia, focusing on BTPN Syariah’s Mekaar program. A qualitative approach was employed, combining thematic analysis with sentiment analytics using Python-based natural language processing (NLP). Data were derived from beneficiary statements, categorized into ten impact areas including poverty alleviation, education, health, empowerment, and sharia values. The results show that the program positively influences SDG 1 (No Poverty), SDG 4 (Quality Education), SDG 5 (Gender Equality), SDG 8 (Decent Work and Economic Growth), SDG 10 (Reduced Inequalities), and SDG 16 (Peace, Justice, and Strong Institutions). Beneficiaries experienced increased income, improved access to basic services, enhanced financial literacy, and empowerment through sharia-compliant and value-driven financing. Sentiment analysis revealed a predominance of neutral and positive responses, with particularly strong positivity in categories related to spiritual comfort, ethical business practices, and social solidarity. This study concludes that Islamic microfinance, when implemented through a structured, ethical, and mentoring-supported model, functions not only as a financial instrument but also as a strategic development tool aligned with global sustainability goals.
Digital Transformation and Entrepreneurial Mindset: Unpacking the Performance of SMEs in Nigeria Danjuma, Obiora Tanimola
Indonesian Journal of Economics and Management Vol. 5 No. 3 (2025): Indonesian Journal Of Economics and Management (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i3.6591

Abstract

This study investigates the impact of Digital Platform Capability (DPC) and Entrepreneurial Orientation (EO) on the performance of small and medium-sized enterprises (SMEs) in Nigeria, with EO also examined as a mediator between DPC and SMEs performance. Data were collected from 150 SME owners and managers in three major Nigerian cities — Lagos, Abuja, and Kano — through a structured questionnaire. Using structural equation modeling, the findings reveal that DPC has a significant positive effect on both EO and SMEs performance. EO also significantly enhances SMEs performance and partially mediates the relationship between DPC and performance. These results highlight the dual role of digital platforms: directly improving business outcomes and fostering entrepreneurial behaviors that further enhance performance. The study underscores the importance of integrating digital capabilities with entrepreneurial orientation to maximize the benefits of digitalization for SMEs. Practical and theoretical implications are discussed.
The Effect of Investment Decisions & Dividend Policies on The Value of Companies In The Industrial Goods Sub-Sector Iskandar, Zeinku Putri; Asih, Vemy Suci; Nurjaman, Ilham; Kusuma, Suteja Wira Dana
Indonesian Journal of Economics and Management Vol. 5 No. 3 (2025): Indonesian Journal Of Economics and Management (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i3.6625

Abstract

Firm value and share price are closely related. A high stock price indicates a strong company value in the capital market. The Industrial Goods sub-sector is a sector that provides capital to be used in the production process in various industries, in the form of machinery, equipment and equipment for manufacturing, construction and goods and services. This study aims to determine whether investment decisions represented by the Price Earning Ratio (PER) and dividend policy represented by the Dividend Payment Ratio (DPR) affect firm value represented by Price per Book Value (PBV) in industrial goods sub-sector companies for the period 2019 to 2023 which are officially listed on the IDX. The associative method with a quantitative approach was used in this study, with a sample size of six companies out of 40 companies with a period of 5 years. It was found in this study that PER as a proxy for investment decisions contributed positively to increasing firm value as measured by PBV but was not significant. Meanwhile, Dividend Payment Ratio (DPR) as a representation of dividend policy significantly and positively affects Price Book Value (PBV) as a representation of firm value.
The Influence of Work Ethics and Morality on Organizational Performance through Organizational Commitment as a Mediating Variable (Empirical Study at PT XYZ Tbk) Ali, Mariyuana Abdussamad; Prilaksono, Kursusantyo Dudung; Dayona, Gurawan; Sofiati, Nunung Ayu
Indonesian Journal of Economics and Management Vol. 5 No. 3 (2025): Indonesian Journal Of Economics and Management (July 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v5i3.6627

Abstract

Organizational performance today increasingly relies on the quality of human resources, not only in terms of technical competence but also in ethical integrity and moral orientation. Amid growing concerns over the decline of employee accountability and loyalty in large corporations such as PT XYZ Tbk, there is a critical need to examine the contribution of personal values—particularly work ethics and morality—in driving organizational performance. Previous Studies. Although several prior studies have demonstrated that work ethics and morality play a significant role in shaping organizational commitment (Yousef, 2001; Salahudin et al., 2016; Rokhman, 2010), the integrative relationship among these three variables, particularly with commitment as a mediating factor, remains underexplored in the context of Indonesian corporations. Novelty/Originality. This study proposes an empirical model to examine the influence of work ethics and morality on organizational performance through the mediation of organizational commitment. Using the Structural Equation Modeling (SEM) approach, the study investigates both direct and indirect relationships among these variables and establishes a strong theoretical framework for understanding how individual ethical values contribute to collective organizational outcomes. Research Problem. Does work ethics and morality influence organizational performance directly or indirectly through organizational commitment as a mediating variable? Research Objective. This study aims to examine the direct and indirect effects of work ethics, morality, and organizational commitment on organizational performance and to provide conceptual and practical insights into these relationships in the context of a publicly listed Indonesian company. Practical Implications. The findings of this study can be utilized by human resource managers to design ethical workplace interventions, strengthen employees’ emotional attachment to the organization, and enhance sustainable performance. Value Added. By integrating ethical dimensions into organizational behavior analysis, this study enriches the academic literature and highlights the importance of aligning personal morality with institutional performance goals, particularly in the face of transformation pressures and increasingly complex stakeholder expectations.

Page 37 of 39 | Total Record : 381

 35   36   37   38   39 

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