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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 393 Documents
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Digital Transformation In Finance: The Impact Of Digital Financial Literacy On Financial Well-Being Through Customer Financial Behavior Sumiati; Siti Maryam
Indonesian Journal of Economics and Management Vol. 6 No. 2 (2026): Indonesian Journal of Economics and Management (March 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v6i2.7211

Abstract

Financial well-being can be achieved through various factors, including having good financial literacy and efficient financial behavior. This study aims to analyze the effect of financial literacy on financial well-being both directly and through financial behavior as a mediating variable. This research uses a quantitative approach with a survey method, where data is collected through questionnaires distributed to 50 respondents in Greater Bandung. The data analysis technique used is Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results show that financial literacy has no direct effect on financial well-being. Meanwhile, financial behavior is proven to have a positive and significant effect on financial well-being. Then, financial literacy through financial behavior has a positive and significant effect on financial well-being.
The Role of Firm Value in Explaining Financial Distress: Evidence from Indonesia's Textile and Textile Products Industry Anditha Rahma Ayu; Leni Nur Pratiwi
Indonesian Journal of Economics and Management Vol. 6 No. 3 (2026): Indonesian Journal of economics and Management (July 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v6i3.7249

Abstract

his study examines the effects of capital structure (Debt-to-Equity Ratio/DER), sales growth, and profitability (Return on Assets/ROA) on financial distress, with firm value (Price-to-Book Value/PBV) acting as a mediating variable. The research focuses on textile and textile products companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. A quantitative explanatory research design was employed using secondary data obtained from audited annual reports. The sample consisted of six companies selected through purposive sampling, resulting in 30 balanced panel observations. Panel data regression analysis was conducted using EViews 12, while mediation effects were examined using the Sobel Test. The results indicate that capital structure has a significant negative effect on the Altman Z-Score, implying that higher leverage increases the likelihood of financial distress. In contrast, sales growth and profitability do not significantly affect financial distress. Furthermore, firm value significantly mediates the relationships between capital structure, sales growth, profitability, and financial distress, suggesting that market valuation serves as an important mechanism through which firms' financial characteristics influence their financial condition. These findings support Signalling Theory, emphasizing that investors' perceptions reflected in firm value contribute to firms' financial stability. The study provides practical implications for managers in designing financing strategies and maintaining firm value, while offering investors additional insights for evaluating bankruptcy risk in Indonesia's textile industry.
Financial Literacy, Financial Attitude, and Financial Management Performance: Evidence from the Indonesian Banking Employees Muhammad Umar Data; Nurul Alifya
Indonesian Journal of Economics and Management Vol. 6 No. 3 (2026): Indonesian Journal of economics and Management (July 2026)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijem.v6i3.6843

Abstract

Financial management performance is a key component of individual financial well-being, particularly in a financial environment that is becoming increasingly complex. This study examines the effect of financial literacy and financial attitude on the financial management performance of employees at PT Bank Sulselbar Makassar. A quantitative method was employed using primary data collected from 35 employees through structured questionnaires. The data were analyzed using descriptive statistics and multiple linear regression. The results reveal that financial literacy does not have a significant effect on financial management performance. Similarly, financial attitude also shows no significant influence. The simultaneous test further indicates that both variables do not significantly explain variations in financial management performance. These findings imply that financial knowledge and attitudes alone are insufficient to ensure effective financial management, while other behavioral and contextual factors may play a more substantial role in financial decision-making.

Page 40 of 40 | Total Record : 393

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