cover
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
ISSN : -     EISSN : 27470695     DOI : https://doi.org/10.35313/ijem
Core Subject : Economy, Science,
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
Pengaruh Fitur, Kualitas Produk dan Bagi Hasil terhadap Loyalitas Nasabah Tabungan Mudharabah di Bank Syariah Mandiri Kantor Cabang Pembantu Rancaekek Nur'aeni Nur'aeni; Susi Susanti; Mimin Mintarsih
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (296.521 KB) | DOI: 10.35313/ijem.v2i1.3586

Abstract

Currently, Islamic banks are required to continue to make improvements in order to increase customer satisfaction and ultimately make them loyal to the products offered. Especially the Mudaraba savings which are the prima donna products of Islamic banking. This study seeks to find the effect of features, product quality, and profit-sharing on the loyalty of Mudaraba savings customers. This research was conducted on customers at Bank Syariah Mandiri Branch Office Rancaekek with the number of respondents as many as 82 people. Data analysis using multiple linear regressions. The results of the study reveal that features, product quality, and profit-sharing have a significant effect on customer loyalty in Mudaraba savings.
Struktur Modal dan Kinerja Perusahaan pada Perusahaan yang Terdaftar di Jakarta Islamic Index Lisna Oktaviani Ambarwati; Muhamad Umar Mai; Rani Putri Kusuma Dewi
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (299.079 KB) | DOI: 10.35313/ijem.v2i1.3587

Abstract

This research proposes to analyze the effect of capital structure on company performance in companies listed in JII for the 2014-2018 period. The company performance is based on the company's accounting performance as measured by ROE and the company's market performance as measured by PBV. Capital structure in this study is measured DAR, DER, and MLEV. The data used is secondary data in the form of companies’ summary report from the Indonesian Capital Market Directory (ICMD). The sample selection used adpurposive samplingnmethod with predetermined criteria. The samples obtained were 16 companies. Data analysis used panel data regression analysis using Eviews 10 software. The results are DER has a positive and significant effect on ROE and PBV, DAR has not a positive and insignificant effect on ROE and PBV. Meanwhile, MLEV has a negative and significant effect on ROE and PBV.
Pengaruh Faktor Internal dan Faktor Eksternal Terhadap Profitabilitas Dengan Mediasi NPF Bank Umum Syariah Zahra Latifah; Ade Ali Nurdin; Hazma Hazma
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (424.285 KB) | DOI: 10.35313/ijem.v2i1.3588

Abstract

This study aims to determine the influence of internal and external factors on profitability represented by Return On Assets (ROA) with the mediation of Non-Performing Financing in Islamic Commercial Banks 2014-2108. The internal factors used are CAR and FDR, then the external variables used are GDP and inflation. The method used in this research is path analysis with WarpPLS 6.0. From this research, it is found that the direct effect, namely CAR and GDP, has no effect on NPF. FDR has a significant negative effect on NPF, and the inflation variable has a negative effect on NPF. CAR has a significant positive effect on ROA. FDR, GDP and inflation have no effect on ROA, NPF has a significant negative effect on ROA. Meanwhile, the indirect effect, namely the NPF, does not mediate the effect of CAR and GDP on ROA. NPF mediates the effect of FDR and inflation on ROA.
Children’s Health and Asset Endowments in Cameroon Mbu Daniel Tambi; Peter Arung Etta
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (371.054 KB) | DOI: 10.35313/ijem.v2i2.3621

Abstract

This study attempts to carry out a comprehensive analysis on “children’s health and asset endowments (AE) in Cameroon”. The objective is to examine the effects of child health on household asset endowments. From the Control Function Model, we compute the result using the combined 2004/2011 demographic and health survey. The result of the Control function shows that child health is positively and significantly associated with the production of HAE. In addition, the relationship between child health and asset indicator is a matter of the male gender while decomposing child health effect on AE for household residence, we realized that it is more an issue of rural household residence due to inadequate provision of public goods. In terms of policy, child health should be included in the new vision of successful asset building so that, families raising children with good health, asset accumulation should start early and last long.
Return on Assets pada Perusahaan Makanan dan Minuman yang terdaftar di BEI: Studi Pengaruh Current Ratio dan Debt to Equity Ratio Aginda Pratiwi; Fatmi Hadiani; Leni Nur Pratiwi
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (318.39 KB) | DOI: 10.35313/ijem.v2i2.3682

Abstract

The aim of this research are to analyze the effect of CR and DER to at food and Beverage listed on BEI (Indonesian Stock Exchange) Period 2014 – 2018.The method used is purposive sampling method is the technique of determinng the sample based on certain critria and considerations. With a total of 8 perusahaan for 5 years from 2014 - 2018. Completing this final project is quantitative. The analytical tool used in this study is with using the of Eviews 10 sofware. The research showed that CR (Current Ratio) are not having significant effect partially to ROA (Return On Assets), therefore, DER (Debt to Equity Ratio) are not having significant effect partially to ROA (Return On Assets), therefore, CR (Current Ratio) and DER (Debt to Equity Rato) are simultaneously react significanly to ROA (Return On Assets).
Penilaian Kinerja Keuangan Menggunakan Metode Economic Value Added pada PT Nippon Indosari Corpindo Tbk Cantik Wiradinda Suhud; Djoni Djatnika; Dimas Sumitra Danisworo
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (363.833 KB) | DOI: 10.35313/ijem.v2i2.3683

Abstract

The purpose of this paper is to measure financial performance with the Economic Value Added (EVA) method at PT Nippon Indosari Corpindo Tbk period 2014-2018. The datas which writer used in writing this final report is secondary data in the statement of financial position and statement of profit or loss period 2014-2018, general history corporate and data collection method used is documentation technique. This company has not used Economic Value Added (EVA) Method in assessing its financial performance. Based on the results of the analysis and calculations the writer, the financial performance of PT Nippon Indosari Corpindo Tbk. if using Economic Value Added (EVA) method during the year 2014-2018 has not been good with marked value negative EVA or EVA < 0 every year. Its means the company has not succeded to increase the economic value added and not capable to generate the expected returns by shareholders on the investments that has been undertakes.
Pengaruh CR dan DER Terhadap ROA Pada Perusahaan Makanan & Minuman Fira Ocdalina Fianti; Ine Mayasari; Endang Hatma Juniwati
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (422.877 KB) | DOI: 10.35313/ijem.v2i2.3684

Abstract

This research to see effect of liquidity and solvency ratios on profitability in 6 samples of food baverage companies listed on IDX in 2014-2018. The independent variables use are CR, DER. Dependent variables is ROA. The method use in this research is quantitative method. Data collection technique is a method of documentation. Data analysis used is multiple regression analysis using IBM SPSS Statistics 26 software. The Result that the CR parisial has a significant effect on ROA while the DER has no significant effect on ROA. Simultaneously, CR and DER have a positive and significant effect of ROA. Based on the result of the calculation of the coefficient of determination test, it’s know that the R square value is 0,567. Which means that simultaneously the CR and DER variables have an effect on ROA by 56,7%. While the remaining 43,3% is influenced by other variables not axamined in this study.
Pengaruh Perputaran Kas terhadap NPM pada Perusahaan Makanan dan Minuman di Bursa Efek Indonesia Irvan Firmansyah Maulana; Hasbi Assidiki Mauluddi; Banter Laksana
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (276.851 KB) | DOI: 10.35313/ijem.v2i2.3685

Abstract

The research in this final project aims to determine and analyze the effect of cash turnover on the Net Profit margin in the food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2012-2018. The type of data used is secondary data in the form of the company's annual financial statements. In this study, there are 5 food and beverage companies on the Indonesia Stock Exchange that are used as research samples. The research method used is descriptive and quantitative research. The test was carried out by means of the Determination Coefficient test which was processed using SPSS 26. The panel data regression method selected was Simple Linear Regression. The results showed that cash turnover had a negative effect on Net Profit Margin.
Pengaruh Cash Turnover terhadap Return on Assets Pada PT Unilever Indonesia Tbk Reivaldo Reivaldo; Ruhadi Ruhadi; Rosma Pakpahan
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (350.073 KB) | DOI: 10.35313/ijem.v2i2.3686

Abstract

The aims of this research to analyze the effect of Cash Turnover (CTO) on Return on Assets (ROA) at PT. Unilever Indonesia for the period 2012-2019. The data that used in this research is the financial statements of PT. Unilever Indonesia During the 2012-2019 Period. The analysis used to determine the effect of Cash Turnover (CTO) on Return On Assets (ROA) is a verification analysis using SPSS 23.0 software. The results of this research indicate that the Cash Turnover (CTO) variable significantly influences Return on Assets (ROA).
Pengaruh Current Ratio dan Inventory Turnover terhadap Return on Asset pada Perusahaan Sub Sektor Semen Muhammad Fikry Rivaldy; Leni Nur Pratiwi; Banter Laksana
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

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (347.782 KB) | DOI: 10.35313/ijem.v2i2.3687

Abstract

This research aims to analyze the effect of Current Ratio and Inventory Turnover on cement sub-sector companies listed on the Indonesia Stock Exchange (BEI) for the period 2012-2019. This research uses a purposive sampling method and obtains a sample of 4 companies. The analysis used to determine the effect of Current Ratio and Inventory Turnover is statistical analysis with the help of Eviews 10 software. Testing is done by linear regression of panel data with independent variables used, namely Current Ratio (CR) and Inventory Turnover (ITO). The results showed that the Current Ratio had no partial effect on Return On Assets and Inventory Turnover had no partial effect on Return On Assets. Current Ratio and Inventory Turnover have a simultaneous effect on Return On Assets.

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