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Indonesian Journal of Economics and Management

ijem
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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 372 Documents

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Analisis Kinerja Keuangan Berdasarkan Rasio Keuangan pada PT Kimia Farma Tbk tahun 2016-2020 Bilqist Luthfia Rachmi; Ade Ali Nurdin; Banter Laksana
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This research aims to determine financial performance in PT Kimia Farma Tbk Ltd years 2016-2020 which is reviewed through financial ratios, that is: (1) Liquidity Ratio accounted for by Current Ratio and Cash Ratio, (2) Solvency Ratio accounted for by Total Equity to Assets Ratio and Debt to Assets Ratio, (3) Activity Ratio accounted for by Assets Turnover Ratio, Receivable Turnover Ratio and Inventory Turnover Ratio, (4) Profitability Ratio accounted for by Net Profit Margin, Return On Investment and Return on Equity, (5) Market Value Ratio accounted for by Earning Per Share, Price Earning Ratio and Price Book Value. The method used is descriptive quantitative with the object in the form of the financial statements of PT Kimia Farma Tbk 2016-2020. The technique used is documentation and literature study. The data analysis method used is quantitative descriptive analysis technique. The condition of the company's financial performance based on the ratio calculation can be concluded in the poor category, because in the last 5 years the average has decreased in terms of Liquidity Ratio 10.98%, Solvency 4.25%, Activity 7.30%, Profitability is 14.42 % and overall Market Value Ratio decreased.

Pengaruh Financial Leverage terhadap ROE dan EPS pada Perusahaan Perbankan BUMN yang terdaftar di BEI Nisa Hafsyari Fauziah; Fatmi Hadiani; Tjetjep Djuwarsa
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The aim of this final project is to find the affect of Financial Leverage towards Return on Equity and Earning Per Share at BUMN Banking Companies Listed on the IDX in period 2013-2020. This study used secondary data which was obtained indirectly from the company's financial report on the Indonesia Stock Exchange. This study used quantitative approach. The methods of analysis in this study used Descriptive Analysis, Classical Assumption Test, Coefficient of Determination, Linear Regression, and t-test using the IBM SPSS 25 application for windows. The results of this study indicate that Financial Leverage has no significant effect on ROE because the significance value of 0.569 is greater than 0.05 and at t-count < t table is 0.576 < 2.042 while Financial Leverage has a significant effect on EPS because the significance value of 0.037 is smaller than 0.05 and at t-count < t table that is -2.186 < -2.042.

Analisis Abnormal Return dan Trade Volume Acivity Sebelum dan Sesudah Pengumuman Kebijakan Restrukturisasi Kredit Pandemi Covid-19 Nadia Nur Azmi; Ruhadi Ruhadi; Benny Barnas
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study is to find out abnormal return and trade volume activity before and after the announcement of the covid-19 pandemic credit reconstructuralization policy (a study of banking companies listed on the Indonesia Stock Exchange). Quantitative research with population is a company that is a member of the Indonesia Stock Exchange and is used as many as 44 companies from the financial services sector of banking subsectors listed on the Indonesia Stock Exchange as a sample. Sampling techniques use purposive sampling from secondary data taken from idx.co.id and yahoo finance pages. Data analysis techniques use descriptive statistical analysis, classical assumption tests and other tests (Wilcoxon Signed-Rank Test). The results showed significant differences in Abnormal Return (AR) and Trade Volume Activity (TVA) before and after the announcement of the Covid-19 pandemic credit restructuring policy.

Pengaruh DPK dan NPL Terhadap ROA pada Sektor Perbankan yang Tercatat di BEI Luis Figo Romario Hutahaean
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The purpose in this research was to find the effect of third party funds (DPK) and non-performing loans (NPL) on return on asset (ROA) at Banking Sector Listed On Indonesia Stock Exchange (BEI) period 2015-2019. The research sample was 30 companies using purposive sampling technique or sampling with severel considerations. The types of data used in this research is data panel The research method used is quantitative research. The analysis used to determine the effect of DPK and NPL on ROA is data panel regression with using Eviews 10 software. The results showed that the DPK partially had a negative and insignificant effect on ROA. The NPL partially has a negative and significant effect on Return On Assets (ROA). Meanwhile, simultaneously, DPK and NPL have a significant effect on ROA in banking companies listed on the Indonesia Stock Exchange in 2015-2019.

Pengaruh CAR dan NPL Terhadap ROA Pada PT Bank Permata Tbk Tahun 2011-2020 Nadia Reynilda Aulia Putri; Hasbi Assidiki Mauluddi; Dadang Hermawan
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine whether there is an effect of Capital Adequacy Ratio (CAR) and Non Performing Loan (NPL) towards Return On Asset (ROA) at Permata Bank from period 2011 to 2020. The data used in this study uses secondary data from Quarterly Financial Statement Permata Bank period 2011–2020 published by Financial Services Authority of Indonesia (OJK). The sample used was as much as one company named Permata Bank as the object of research. The method used in this research is quantitative associative method. This study uses the IBM SPSS (Statistical Package for the Social Sciences) version 26 to process the data. The results of the research partially show that the Capital Adequacy Ratio (CAR) variable has positive and insignificant effect on Return On Asset (ROA), then Non Performing Loan (NPL) variable has a significant negative effect on Return On Asset (ROA). The result of the research simultaneously shows that Capital Adequacy Ratio (CAR) and Non Performing Loan (NPL) have an effect on Return On Asset (ROA).

Prediksi Kebangkrutan dengan Altman Z-Score Modifikasi (Studi Kasus Pada PT Smartfren Telecom Tbk Periode 2011-2020) Annisa Nur Safitri; Mochamad Edman Syarief; Tjetjep Djuwarsa
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The purpose of this research was to determine how the prediction of bankruptcy at PT Smartfren Telecom Tbk for the period 2011-2020. The method used in this research is quantitative descriptive research and the data used are secondary data obtained from financial report published by PT Smartfren Telecom Tbk for the period 2011-2020. The analysis technique used in this research is the Altman Z-Score Modification method which uses four ratio variables is Working Capital to Total Assets (X1), Retained Earnings to Total Assets (X2), EBIT to Total Assets (X3), and Book Value Equity to Book Value of Debt (X4). The results showed that the company was in a bad condition because in 2011 to 2020 the company was included in the unhealthy category or had the potential to go bankrupt (distress area). This condition is caused by the low financial ratios owned by the company and the need for follow-up to deal with the problem so that the company avoids the risk of bankruptcy.

Pengaruh DER, ROE dan EPS terhadap Harga Saham Perusahaan Konstruksi dan Bangunan di BEI Refi Maulida Sari; Iwan Setiawan; Diharpi Herli Setyowati
Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The problem in this research is the decline stock prices of Construction and Building Companies when infrastructure development projects are intensively implemented. This study aims to determine the effect of DER, ROE, and EPS on the Stock Prices of Construction and Building Companies on the IDX in 2014-2019. The research method uses an associative type of quantitative method with a population of Construction and Building Companies on IDX 2014-2019 and obtained a sample of 8 companies taken through purposive sampling technique. The study was conducted using multiple linear regression analysis with the help of SPSS software version 25. The results show that simultaneously DER, ROE, and EPS have a significant effect on Stock Prices. Partially DER and EPS have a positive and significant effect on Stock Prices while ROE has no positive and significant effect on Stock Prices.

Pengaruh DER, EPS, dan ROA Terhadap Harga Saham pada Perusahaan Properti dan Real Estate yang Terdaftar di BEI Citra Putriana Dewi; Leni Nur Pratiwi; Banter Laksana
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

This study aims to determine the effect of DER,EPS and ROA on stock prices in Property and Real Estate Companies listed on the Indonesia Stock Exchange (IDX) in 2015 – 2019.The population in this study is 28 company using purposive sampling technique. The data analysis method used is Multiple Linear Regression Analysis using IBM SPSS 25 software .The results showed that the variables DER, EPS, and ROA simultaneously had positive and significant effect on stock prices. DER partially has a negative and insignificant effect on stock prices. EPS partially positive and significant effect on stock prices. ROA partially has a negative and significant effect on stock prices.

Pengaruh TATO dan CR terhadap ROA pada Perusahaan Subsektor Food and Beverage yang Terdaftar di BEI Lola Luthfi Aulia; Ruhadi Ruhadi; Diharpi Herli Setyowati
Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Research in this final task aims to find out and analyze the influence of TATO and CR on ROA on Food and Beverage Subsector companies listed on the IDX Period 2015-2019. The type of data used in this study is secondary data in the form of company financial statements. In this study, food and beverage companies on the Indonesia Stock Exchange that were used as research samples there were 8 companies. The research methods carried out are descriptive and quantitative research methods. The test was conducted using IBM SPSS. The methods used are with classical assumption tests, multiple linear regression analysis and hypothesis tests. The results of this analysis show that Total Assets Turnover has no effect on Return On Assets and Current Ratio has an effect on Return On Assets Total Assets Turnover and Current Ratio have a simultaneous effect on Retun On Assets.

Pengaruh DAR dan TATO terhadap ROA pada Perusahaan Subsektor Makanan dan Minuman di BEI Tahun 2014-2020 Meita Pangestika; Ine Mayasari; Adang Kurniawan
Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021)
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

The research in this final project aims to determine the influence of Debt to Assets Ratio (DAR) and Total Assets Turnover (TATO) on Return on Assets (ROA) in food and beverage sub-sector companies listed on the IDX in 2014-2020. The type of data used in this study is panel data. The research method used is quantitative research. The test was carried out with panel data regression, classical assumption test, T Test (partial test), F Test (simultaneous test) and coefficient of determination. The results showed that partially Debt to Assets Ratio (DAR) had a negative and significant effect on Return on Assets (ROA), while Total Assets Turnover (TATO) had a positive and significant effect on Return on Assets (ROA). Simultaneously, Debt to Assets Ratio (DAR) and Total Assets Turnover (TATO) have a significant effect on Return on Assets (ROA) in food and beverage sub-sector companies listed on the IDX in 2014-2020.

Page 7 of 38 | Total Record : 372

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Setiawan

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ijem@polban.ac.id

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Gedung Jurusan Akuntansi Politeknik Negeri Bandung, Jl. Gegerkalong Hilir, Ds. Ciwaruga, Bandung 40012, Kotak Pos 1234

Location
Kota bandung,

Jawa barat

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Home Page

OAI Link

Editorial Team

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Contact Name Setiawan

Contact Email setiawan@polban.ac.id

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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

Abstract

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Abstract

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