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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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Analyzing the Effect of Work Motivation, Work Environment, and Training on Employee Performance at SLB Negeri Pembina Palembang Fathulrachman, Muhammad; Usman, Benny; Kurbani, Adie
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.v5i3.6628

Abstract

The effectiveness of employee performance in special education institutions remains a crucial yet underexplored area within human resource management research. SLB Negeri Pembina Palembang, as a government-run school for students with special needs, has faced challenges such as declining staff morale and punctuality. This study aims to examine the effect of work motivation, work environment, and training on employee performance within this institution. Using a quantitative research approach, data were collected via a Likert-scale questionnaire from all 76 employees through saturated sampling. The data were analyzed using multiple linear regression through SPSS version 26, accompanied by classical assumption testing to ensure model validity and reliability. The findings reveal that training and the work environment have significant positive effects on employee performance, with training emerging as the most dominant factor. However, work motivation did not show a statistically significant impact in this context. Simultaneously, the three variables collectively explain 31.1% of the variance in employee performance, suggesting the presence of other influencing factors such as leadership style or organizational culture. This research contributes to the literature by highlighting the unique dynamics of human resource management in special education settings, and offers practical implications for improving employee performance through targeted training and a supportive work environment. Limitations of the study include its focus on a single institution and a limited set of variables, which may affect generalizability. Future studies are encouraged to incorporate broader organizational factors to deepen understanding in this field
The Impact of Shariah Compliant and GCG Disclosure on Company Value (Study of Shariah Banks Listed on the IDX) Firdaus, Dian; Maulida, Hilda
Indonesian Journal of Economics and Management Vol. 6 No. 1 (2025): Indonesian Journal of Economics and Management (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v6i1.6521

Abstract

This quantitative study rigorously investigated the impact of Shariah Compliance disclosure (RUBR, DPS) and Good Corporate Governance (GCG) mechanisms (Independent BOC, UNDW, IBC) on the Return on Assets (ROA) of four Indonesian Islamic banks (2019-2024). Employing a causal-comparative design and CEM methodology, individual T-tests revealed statistically insignificant effects of the Independent BOC (p = 0.0511) and IBC (p = 0.1173) on ROA. Conversely, UNDW (p = 0.0036) and RUBR (p = 0.0035) demonstrated statistically significant influences. The aggregate impact, assessed by the F-test (p = 0.00058), was substantial, with an R-squared of 0.4627. These findings underscore the salient roles of underwriter reputation and minimizing interest-bearing liabilities in enhancing ROA within Indonesian Islamic banking.
Analysis of The Urgency of Boarding School Accounting for Public Accountants in The Modern Era Purwati
Indonesian Journal of Economics and Management Vol. 6 No. 1 (2025): Indonesian Journal of Economics and Management (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v6i1.6480

Abstract

Islamic boarding schools (Pesantren) as educational institutions play a strategic role in shaping the moral and character of the nation. In the modern era, financial management in Islamic boarding schools has become increasingly complex due to the growth of funding sources, as well as the transparency and accountability expected by various stakeholders. Furthermore, the sustainability and credibility of Islamic boarding schools are significantly influenced by their ability to prepare financial reports in accordance with Sharia principles and applicable accounting standards. This article aims to analyze the urgency of implementing Islamic boarding school accounting and the role of public accountants in supporting good governance. The research method used is a literature review and qualitative analysis. The findings indicate that implementing Sharia-based accounting, relevant to the unique characteristics of Islamic boarding schools, is crucial to meeting the demands for transparency and accountability. This study recommends collaboration between Islamic boarding schools and public accountants to develop specific Islamic boarding school accounting standards and enhance Islamic boarding school's financial management capacity. Keywords: I, , Public Accountant
The Effect of Leverage, Firm Size, and Asset Turnover on Revenue Growth in Automotive Sector Companies Listed on the Indonesia Stock Exchange for the 2020–2024 Period Muhammad Baihaqi; Fithri Dzikrayah; Iman Supratman
Indonesian Journal of Economics and Management Vol. 6 No. 1 (2025): Indonesian Journal of Economics and Management (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v6i1.6799

Abstract

The COVID-19 pandemic caused a drastic decline in vehicle sales in Indonesia by 48.5% in 2020, accompanied by technological transformation towards electrification that required automotive companies to adapt quickly. This study analyzes the effect of leverage, firm size, and asset turnover on revenue growth in six automotive companies listed on the Indonesia Stock Exchange for the period 2020-2024. Using panel data regression analysis with a Fixed Effects Model, this study found that leverage had no significant effect (coefficient = -0.001312; p = 0.9008), while firm size (coefficient = 0.990886; p = 0.0000) and asset turnover (coefficient = 1.106046; p = 0.0000) had a positive and highly significant effect on revenue growth. Simultaneously, all three variables have a significant effect with an R-squared of 99.57% (F-statistic 607.4727; p=0.0000). These findings indicate that operational efficiency and business scale are key determinants of revenue growth for automotive companies amid industry disruption.
Comparative Analysis of Financial Performance (CR, DER, ROA) Before and After Merger Study on Companies Listed on The IDX Herdiawan, Refa Nabella; Moh. Nadhir Mua’mmar; Vemy Suci Asih; Dadang Husen Sobana
Indonesian Journal of Economics and Management Vol. 6 No. 1 (2025): Indonesian Journal of Economics and Management (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v6i1.6801

Abstract

Mergers and acquisitions (M&A) are key growth strategies for companies listed on the Indonesia Stock Exchange (IDX), expected to enhance financial performance through efficiency-based synergies. However, empirical findings often vary. This study aims to compare the financial performance of IDX-listed companies before and after mergers, measured by the Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Assets (ROA). Using a quantitative comparative approach, the sample includes six companies that merged between 2002 and 2021, with data derived from IDX annual reports. Analysis methods include descriptive statistics, the Kolmogorov-Smirnov normality test, and the Paired Samples T-Test using SPSS. Results indicate no significant differences in CR (p=0.344), DER (p=0.079), or ROA (p=0.283) before and after mergers. Despite slight improvements in DER and ROA, changes are not statistically significant, suggesting that financial benefits from M&A may require longer-term observation or be influenced by post-merger integration challenges.
Analysis of Digital Content Service Levels on Customer Engagement and Sales Conversion in Digital Retail Businesses in Indonesia Stepanus Dedy Deomedes
Indonesian Journal of Economics and Management Vol. 6 No. 1 (2025): Indonesian Journal of Economics and Management (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v6i1.6819

Abstract

The purpose of this study is to examine how the level of digital content service, consisting of the dimensions of quality, relevance, and delivery effectiveness, affects customer engagement and sales conversion in digital retail businesses in Indonesia. The measurement scale used a 1–5 Likert scale. The study measured all variable indicators from a questionnaire survey. The data were analyzed using the Partial Least Squares-Structural Equation Modelling (PLS-SEM) method, involving 300 respondents who were active users of local e-commerce platforms. The three dimensions of digital content service significantly influenced customer engagement and had a partial and significant direct effect on sales conversion. Customer engagement was proven to be a partial mediator of quality, relevance, and delivery effectiveness through conversion. The theoretical implications contribute to content-dependent digital marketing in the digital retail business in Indonesia.
Women's Boards, Women's Ownership, And The Growth Of Indonesian Rural Banks Mai, Muhammad Umar; Kristianingsih; Sudrajat; Setiawan, Iwan
Indonesian Journal of Economics and Management Vol. 6 No. 1 (2025): Indonesian Journal of Economics and Management (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v6i1.6822

Abstract

This study examines the impact of women’s representation in corporate governance—specifically women on the board of commissioners, female board chairs, and women’s ownership—on the growth of rural banks (BPR) in West Java, Indonesia. Using an unbalanced panel dataset of 235 BPRs over the period 2015–2023 (1,968 bank-year observations), this study employs a two-step System Generalized Method of Moments (2SYS-GMM) to address potential endogeneity issues. The results show that female board chairs and women’s ownership have a significant positive effect on BPR asset growth, while the presence of women as board members does not exhibit a significant impact. These findings highlight the differentiated roles of women in governance structures and suggest that leadership position and ownership involvement matter more than mere representation. This study contributes to the corporate governance literature by providing new empirical evidence on the role of women’s ownership and leadership in fostering bank growth in the context of Indonesian rural banks.
Event Study of State-Owned Bank Stock Prices Before and After the Announcement of Danantara on February 24, 2025 Zaenudin, Windi; Syarief, Mochamad Edman
Indonesian Journal of Economics and Management Vol. 6 No. 1 (2025): Indonesian Journal of Economics and Management (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v6i1.6615

Abstract

This research seeks to examine the variations in stock prices movements and trading activity of state-owned banks (BMRI, BBRI, BBNI, and BBTN) surrounding the announcement of the establishment of the Sovereign Wealth Fund "Badan Pengelola Investasi Daya Anagata Nusantara (Danantara)" on February 24, 2025. The research employs a quantitative method with an event study approach, using a 61-day observation period (30 days before and 30 days after the event). The indicators analyzed include Daily Stock Prices (HS), Average Abnormal Return (AAR), and Average Trading Volume Activity (ATVA). The results show a significant difference in HS, reflecting a decline in stock prices after the announcement, as a response to negative market sentiment. However, no significant difference was found in AAR, indicating the absence of abnormal market return reactions to the event. Meanwhile, a significant difference in ATVA was observed, indicating heightened stock trading volume in response to the announcement event. These findings provide insights for investors, regulators, and academics in understanding capital market responses to government strategic policies, highlighting the importance of transparency and effective communication in economic policymaking..
Analysis of Product Service System Implementation at Scentsual Inspire Perfume Store Ridha Amira; Alamsyah, Nanang; Mardhiyah, Wendy Febrianty
Indonesian Journal of Economics and Management Vol. 6 No. 1 (2025): Indonesian Journal of Economics and Management (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v6i1.6434

Abstract

This study aims to analyze and evaluate the production process at Scentsual Inspire Perfume by implementing the Product-Service System (PSS) concept using the TUDelft PSS Landscape framework. Through surveys involving store owners, employees, and customers, this research assesses the integration of products and services offered, including perfume personalization, customer education, and an environmentally friendly refill system. The results indicate that the PSS approach supports sustainability, enhances customer satisfaction, and strengthens brand loyalty. However, challenges remain in operational efficiency and the need for supporting technology. These findings provide strategic insights for optimizing a PSS-based business model focused on customer experience and sustainability.
Intellectual Capital and Banking Efficiency: Evidence from Banks Listed on The Indonesia Stock Exchange Syifa, Warda Naila; Setiawan
Indonesian Journal of Economics and Management Vol. 6 No. 1 (2025): Indonesian Journal of Economics and Management (November 2025)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v6i1.6845

Abstract

This study examines the effect of intellectual capital components, namely Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA), on banking efficiency measured by the Operating Expenses to Operating Income (BOPO) ratio, with Return on Assets (ROA) as a moderating variable and Capital Adequacy Ratio (CAR) and firm size as control variables. The study uses panel data from banking companies listed on the Indonesia Stock Exchange during the 2012–2024 period and applies a Fixed Effects Model. The results indicate that VACA does not have a significant effect on BOPO, while VAHU and STVA have a negative and significant effect, indicating their role in improving operational efficiency. ROA moderates the relationship between VAHU and STVA on BOPO but does not moderate the effect of VACA. In addition, firm size and CAR significantly influence banking efficiency, highlighting the importance of human and structural capital management in reducing operational costs in the banking sector.

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