Indonesian Journal of Economics and Management
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.
Articles
372 Documents
<![CDATA[Pengaruh CAR, LDR dan NIM terhadap ROA Pada Bank Umum yang Terdaftar di BEI ]]>
<![CDATA[Listy Septia Cahyani]]>;
<![CDATA[Fifi Afiyanti Tripuspitorini]]>;
<![CDATA[Ade Ali Nurdin]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i2.3139
<![CDATA[This purpose of the final study is to analyze the effect of CAR, LDR and NIM on ROA in Commercial Banks Listed on the Indonesia Stock Exchange (IDX) for the period 2015 -2019. In this study, using the type of secondary data from 22 samples of commercial banks listed on the Indonesia Stock Exchange (IDX). This research method used is a quantitative method. The results showed that simultaneously Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR) and Net Interest Margin (NIM) had an effect on Return On Assets (ROA). Partially shows that the Capital Adequacy Ratio (CAR) and Net Interest Margin (NIM) have a significant effect on Return On Assets (ROA). Meanwhile, Loan to Deposit Ratio (LDR) has no significant effect on Return On Assets (ROA).]]>
<![CDATA[Pengaruh CAR dan LDR terhadap ROA pada Bank Umum yang Terdaftar di BEI ]]>
<![CDATA[Sabila Nur Al-fadzar]]>;
<![CDATA[Radia Purbayati]]>;
<![CDATA[Rosma Pakpahan]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i1.3143
<![CDATA[This study aims to analyze the effect of the Capital Adequacy Ratio (CAR) and Loan to Deposits Ratio (LDR) on the Return On Assets (ROA) of Commercial Banks listed on the IDX in 2014-2019. The population of this research is commercial banks listed on the Indonesia Stock Exchange in 2014-2019, the research sample is 38 bank companies using the purposive sampling method. The analysis used is descriptive and quantitative analysis using Eviews 9 software. The results show that simultaneously the CAR and LDR variables have a significant effect on ROA. CAR has a significant negative effect on ROA and LDR has an insignificant positive effect on ROA]]>
<![CDATA[Pengaruh Kinerja Keuangan dan BI-7 Day Repo Rate terhadap Profitabilitas pada Bank BUMN ]]>
<![CDATA[Salsa Bila Azahra]]>;
<![CDATA[Rosma Pakpahan]]>;
<![CDATA[Muhamad Umar Mai]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i3.3145
<![CDATA[The purpose of this research is to describe the effect of Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loan and BI-7 Day Repo Rate on profitability (ROA) at BUMN Bank period 2012-2019. Population and samples in this research are Bank BUMN period 2012-2019 as many as 4 banks (BNI, BRI, BTN and Mandiri Bank). Saturation sampling is the sampling technique used. The BUMN Bank annual report is the secondary data used. Associative and quantitative research methods are the research methods used. The test is done by panel data regression method which is processed using Eviews 9. The selected panel data regression method is the Fixed Effect Model. The results showed that partially CAR had significant effect on profitability. Partially LDR had not significant effect on profitability. Partially NPL had significant effect on profitability. Partially BI7DRR had not significant effect on profitability. Simultaneously, CAR, LDR, NPL and BI7DRR had a significant effect on profitability (ROA) at Bank BUMN.]]>
<![CDATA[Pengaruh LDR dan BOPO terhadap ROA pada Bank Umum Swasta Nasional Devisa di Bursa Efek Indonesia ]]>
<![CDATA[Delsi Indi Rahmawati]]>;
<![CDATA[Diharpi Herli Setyowati]]>;
<![CDATA[Fatmi Hadiani]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i1.3147
<![CDATA[The purpose of this research is to find out the effect of Loan to Deposit Ratio (LDR), Operational Efficiency Ratio (OER) to Return on Asset (ROA) BUSN Devisa listed on Indonesian Stock Exchange (IDX) periode of 2012-2019. The population of this research are BUSN Devisa listed on Indonesian Stock Exchange (IDX), the sample of this research are 17 banks used purposive sampling methods. The analysis used in this research is panel data regression by using EVIEWS 9. The research showed that LDR partially has no effect and not significant to ROA, OER partially has significant effect to ROA, and simultaneously LDR and OER have significant effect to ROA.]]>
<![CDATA[Pengaruh Rasio Keuangan Sebagai Indikator dalam Memprediksi Potensi Kebangkrutan Bank Umum yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Fasha Asyva]]>;
<![CDATA[Kristianingsih Kristianingsih]]>;
<![CDATA[Rosma Pakpahan]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i3.3228
<![CDATA[This study aims to provide empirical evidence that financial ratios include in the Risk Based Bank Rating component can be used to predict the potential for bankruptcy of commercial banks and to determine financial ratios that can be used as indicators in predicting bankruptcy of commercial banks. This study uses secondary data in the form of bank financial statements for 2015-2019 at commercial banks listed on the Indonesia Stock Exchange, with 12 banks selected as samples through the purposive sampling method. The analytical technique used is panel data regression analysis with a random effect model. The test results show that the financial ratios included in the Risk Based Bank Rating component can be used to predict the potential for bankruptcy of commercial banks. However, partially, only LFR and CAR can be used as indicators to detect potential bankruptcy of commercial banks. Meanwhile, NPL, BOPO,and ROA cannot be used as indicators to predict the potential for bankruptcy of commercial banks.]]>
<![CDATA[Pengaruh Current Ratio, Return on Assets dan Debt to Equity Ratio terhadap Dividend Payout Ratio Perusahaan Manufaktur ]]>
<![CDATA[I Yensi Godchild Nehe]]>;
<![CDATA[Dimas Sumitra Danisworo]]>;
<![CDATA[Rochmi Widayanti]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 1 (2021): Indonesian Journal of Economics and Management (November 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i1.3236
<![CDATA[This research aim to finds out the influence of Current Ratio, Return On Assets and Debt to Euity Ratioon Dividend Payout Ratio in mmaufacturing companies on the Indonesia stock exchange in 2011-2020. The data used in this study were obtained from the annual financial reports published on the indonesia stock exchange (IDX). After passing the purposive sampling stage, the sample that can be used is 3 companies. The method of analysis used in this research is multiple linear regression analysis which is processed using the SPSS version 24 program. The result of this study indicate that the variable Current Ratio (CR)and Return On Asset (ROA) partially have an insignificant negative effect on the Dividend Payout Ratio (DPR), while the Debt to Euity Ratio (DER) variable has a significant positive effect on the Dividend Payout Ratio(DPR). And Current Ratio (CR), Return On Asset (ROA), and Debt to Euity Ratio (DER) simultaneously affect the Dividend Payout Ratio (DPR) in manufacturing companies listed on the Indonesia stock Ezchange for the 2011-2020 period. Keywords : Current Ratio, Return On Asset, Debt to Euity Ratio, Dividend Payout Ratio.]]>
<![CDATA[Pengaruh NPL dan CAR Terhadap ROA pada Bank Umum Milik Negara ]]>
<![CDATA[Mohamad Salman Sutrisno]]>;
<![CDATA[Banter Laksana]]>;
<![CDATA[Tjetjep Djuwarsa]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 2 No 2 (2022): Indonesian Journal of Economics and Management (March 2022) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v2i2.3260
<![CDATA[This study aims to determine the effect of Non Performing Loan (NPL) and Capital Adequacy Ratio (CAR) on Return on Asset (ROA). The population used in this study were state-owned commercial banks in 2013 – 2019. The research method used in this study was an associative research method with a quantitative approach. The data analysis technique used is multiple linear regression using IBM SPSS Statistic 26 for Windows. The results of this study partially show that Non Performing Loan (NPL) has a negative effect on Return on Asset (ROA) and significant, Capital Adequacy Ratio (CAR) has a positive effect on Return on Asset (ROA) and significant. Non Performing Loan and Capital Adequacy Ratio (CAR) also simultaneously or jointly have a significant effect on Return on Assets (ROA).]]>
<![CDATA[Dampak Working Capital Turn Over dan Debt to Equity Ratio Pada Return on Invesment di PT Ultra Jaya Milk Industry & Trading Company Tbk ]]>
<![CDATA[Nadyya Awaliyyah]]>;
<![CDATA[Vemy Suci Asih]]>;
<![CDATA[Mila Badriyah]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i3.3490
<![CDATA[One way to measure the level of success of the company is to look at the amount of profit earned. This study aims to determine the effect of Working Capital Turn Over and Debt to Equity Ratio on Return On Investment either partially or simultaneously at PT. Ultra Jaya Milk Industry & Trading Company, Tbk. period 2005- 2020. The research method used is descriptive verification with a quantitative approach, and the data used are secondary data obtained from the annual reports of PT. Ultra Jaya Milk Industry & Trading Company, Tbk. 2005-2020. The results show that there is a significant effect between Working Capital Turn Over and Debt to Equity Ratio simultaneously on Return On Investment of 45%. Partially, Working Capital Turn Over has a significant negative effect on Return On Investment of 31.2% and partially Debt to Equity Ratio has a significant negative effect on Return On Investment of 24.8%. This shows that the existence of Working Capital Turn Over and Debt to Equity Ratio can affect the company's rate of return on investment.]]>
<![CDATA[Analisis Fluktuasi Harga Emas dan Tingkat Inflasi terhadap Pendapatan Gadai Emas Syariah di Bank Syariah Mandiri ]]>
<![CDATA[Zalpa Salsabila Putri]]>;
<![CDATA[Nur'aeni Nur'aeni]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i3.3491
<![CDATA[The purpose of this study is to explore the effect of gold price fluctuations and inflation rates on sharia gold pawn Income at Bank Syariah Mandiri. The data used is the annual published financial report of Bank Syariah Mandiri for the period 2016 to 2020. For the data analysis technique, multiple linear regression is used in each model, namely Bank Mandiri Syariah. The results of the study show that a) Gold price fluctuations have a positive and significant effect on sharia gold pawn income, b) Inflation rate has a positive and significant effect on sharia gold pawn income, and gold price fluctuations and inflation rates simultaneously have a significant effect on sharia gold pawn income.]]>
<![CDATA[Studi Komparatif: Kualitas Layanan Mobile Banking BRI Syariah dan Bank Syariah Indonesia ]]>
<![CDATA[Muhammad Zulvan Jamalu Ramadhan]]>;
<![CDATA[Vemy Suci Asih]]>
<![CDATA[ Indonesian Journal of Economics and Management Vol 1 No 3 (2021): Indonesian Journal of Economics and Management (July 2021) ]]>
Publisher : <![CDATA[Jurusan Akuntansi Politeknik Negeri Bandung ]]>
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DOI: 10.35313/ijem.v1i3.3492
<![CDATA[The purpose of this study is to show whether or not there is a difference in the quality of the value of mobile banking at BRI Syariah and Bank Syariah Indonesia. In this study, quantitative techniques were used by straddling a sample of 35 respondents where customers of Bank Syariah Indonesia (BSI) Ex. Bank Rakyat Indonesia Syariah (BRIS) KCP Sumedang Tanjungsari 2 which responded to the quality of mobile banking services between before and after becoming Bank Syariah Indonesia (BSI). The indicator of the quality of the mobile banking service used is a questionnaire or questionnaire distributed in this study, while checking the hypothesis using a free sample t test. Judging from the results of analyzing the data, it can be seen the average value of mobile banking services at Bank Syariah Indonesia > the average value of mobile banking services at BRI Syariah. It can be concluded that the quality of mobile banking services felt by customers at Bank Syariah Indonesia is better than BRI Syariah, while judging by the results of the free sample t-test data, this study did not get a significant difference between mobile banking services at BRI Syariah and Islamic Banks. Indonesia.]]>
