Indonesian Journal of Business, Accounting and Management
Indonesian Journal of Business, Accounting, and Management (IJBAM) are devoted to publishing research papers for students, academics, researchers, and professors to share advances in accounting, business, and management theory and practice. IJBAM aimed to tie researchers to share high-quality publications at the national and international levels through a double-blind review process. IJBAM focuses on issues pertaining to the empirical investigation of Indonesian Business, Accounting, and Management and employs standard accounting and management analysis tools focusing on the Indonesian economy. The journal publishes original and reviews papers, technical reports, case studies, research notes, teaching cases, and commentaries. The coverage of Indonesian Journal of Business, Accounting, and Management (IJBAM) includes, but is not limited to, the following subjects: Business Administration, Marketing, Entrepreneurship, Human Resources, Business Innovation, Organization Theory, Management Information System, Electronic Commerce, Information System and Technology, Accounting, Islamic Economics, Islamic Finance, Syariah Accounting, Syariah Banking, Consumer Behavior, Internet Marketing, Management, Financial and Banking, Human Resource, Economics, International Business, Operations Management, Technology and Innovation, Business Ethics, and all Areas of Accounting, and all Areas of Business and Information Development around the world. The Journal welcomes the submission of manuscripts that meet the general criteria of significance and scientific excellence. All articles published in IJBAM will be peer-reviewed.
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<![CDATA[The Effect of Capital Structure, Profitability, and Size to Firm Value of Property and Real Estate at Indonesia Stock Exchange In the Period of 2012-2018 ]]>
<![CDATA[Santi Oktaviani Halfiyyah]]>;
<![CDATA[Iman S. Suriawinata]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 2 No 01 (2019): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 02 No. 01 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v2i02.424
<![CDATA[The purpose of this research is to determine whether the Capital Structure, Profitability Ratio, and Size both individually the firm value of the property and real estate in the Indonesia Stock Exchange (BEI) period 2012-2018.Capital Structure is represented by using Longterm Debt to Equity Ratio (LDER), Profitability is represented by using Return On Equity (ROE), Size is represented by using logaritma natural (Ln). By using purposive sampling technique, the population of 53 companies and the sample of 30 companies with the period of research are 7 years the total ampunt of succesfully observed samples has been reduced to 210 samples of data. This causal-comparative research uses panel data with secondary data that collected by using documenting and archiving techniques from Indonesian Capital Market Electronic Library. Multiple regression estimation method from panel data used in this research is Fixed Effect Model final.This research shows that Capital Structure effect negative to firm value, Profitability effect positif to firm value, Size effect negative to firm value individually affect the property and real estate sector in the period of 2012-2018.]]>
<![CDATA[Analysis of Campus Performance Measurement of Indonesian College of Economics Using Balanced Scorecard ]]>
<![CDATA[Aden Apandi]]>;
<![CDATA[Lies Zulfiati]]>;
<![CDATA[Nursanita Nursanita]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 2 No 01 (2019): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 02 No. 01 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v2i2.579
<![CDATA[Abstract— This study aims to determine the performance of the Indonesia College of Economics (STEI) with balanced scorecard in a financial perspective, customer perspective, internal business process perspective and learning and development perspective.This research method is quantitative descriptive method. The object of this research is the STEI campus, with the sample selected using the purposive sampling method, namely by determining that the sample is the party that can provide information about the desired data. The sample of this study consists of the financial section for secondary data in the form of 2017 and 2018 financial statements for the financial perspective, while for the customer perspective is students, the sample for internal business process perspective is STEI's permanent and non-permanent lecturers and the learning and growth perspective is STEI's employees . This data analysis technique is common size and uses descriptive statistical methods, namely the validity and reliability tests used to test the research questionnaire.The results of this study indicate that the performance of STEI in a financial perspective is good because it has reached the target set, from the perspective of the customer that the performance of STEI is said to be good, this is seen from the average value of statement items on the customer's perspective that shows the answers of student respondents tend to agree with the answers and have a good interpretation. While from the perspective of internal business processes STEI performance is said to be good, this can be seen from the average value of the question items on the perspective of internal business processes which show respondents' answers tend to be answers agree and have good interpretations. As well as the learning perspective and the development of a good STEI performance, this can also be seen from the average value of the question items on the learning and growth perspective which shows the respondents' answers tend to be the answers agree with and have good interpretations.]]>
<![CDATA[The Effects Of Derivatives, Commitments and Contingencies on Banking Risk with Capital Adequacy Ratio As A Moderating Variable ]]>
<![CDATA[Aeniyatul Muhaqiyah]]>;
<![CDATA[Rimi Gusliana Mais]]>;
<![CDATA[Harry Indradjit Soeharjono]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 2 No 01 (2019): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 02 No. 01 ]]>
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DOI: 10.36406/ijbam.v2i2.580
<![CDATA[Abstract— This study aims to examine the effect of derivatives, commitments and contingencies on bank risk with Capital Adequacy Ratio as a moderating variable on banking companies listing on the Indonesia Stock Exchange (IDX). This research is a quantitative study, which is measured using a panel data regression based method with eviews 10 . The population of this research is banking companies listing on the Indonesia Stock Exchange (IDX) in 2013-2018. The sample is determined based on the purposive sampling method, with a sample of 32 banking companies so that a total of 192 observations. The data used in this study are secondary data. The data collection technique using the method of documentation via the official website IDX: www.idx.co.id . Hypothesis testing using t test. The results of the research prove that: (1) Derivatives have a negative effect on bank risk which means that derivatives are used by banks for hedging. (2) Commitment has a positive effect on bank risk which means that the commitment of lending at certain interest rates increases the dependence on interest rate volatility so that the use of commitments will increase risk. (3) However, contingencies are proven to have no effect on bank risk because they are used as collateral (contingencies) as a direct substitute for credit so that the counterparty is less likely to commit violations, so this does not affect bank risk. (4) Capital Adequacy Ratio is proven to weaken the negative influence of derivatives on bank risk which means that the CAR determined by the bank is intended to stabilize bank risk so that the CAR will weaken the risk reduction due to derivative transactions. (5) Capital Adequacy Ratio is also proven to be able to weaken the positive influence of commitments on bank risk which means that CAR functions more to stabilize risk, namely when a committed transaction increases risk, CAR will weaken the increase in risk. (6) However, the Capital Adequacy Ratio is proven to be unable to weaken the positive effect of contingencies on bank risk, which means that there is a balance between administrative activities (contingencies) and reserves carried out so that they are not exposed to risk.]]>
<![CDATA[Budget Analysis, Employee Competence an Classification of Standard Account Charts in Realizing Reliability Financial Statements on Marine and Fisheries Ministry ]]>
<![CDATA[Agus Prasetyo]]>;
<![CDATA[Rimi Gusliana Mais]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 2 No 01 (2019): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 02 No. 01 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v2i2.582
<![CDATA[Abstract— This research aims to analyze whether the Budget, Employee Competency and Standard Account Chart Classification (BAS) can realize the reliability of the Ministry of Maritime and Fisheries Financial Statements. This research uses descriptive research with a qualitative approach, research using interview techniques from informants. The population of this study is the Ministry of Maritime Affairs and Fisheries with the study sample determined based on work units with the authority of positions that exist within the Ministry. The results showed that dominantly employee competence can realize the reliability of the financial statements of the Ministry of Maritime Affairs and Fisheries because by placing employee competencies adjusted to the job will maximize work results. The budget and BAS can be structured properly when the competencies of employees can be met]]>
<![CDATA[Analysis of Factors Affecting Murabahah Financing on Sharia Commercial Banks in Indonesia 2012–2018 ]]>
<![CDATA[Anggi Windu Safitri]]>;
<![CDATA[Rimi Gusliana Mais]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 2 No 01 (2019): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 02 No. 01 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v2i2.583
<![CDATA[Abstract—This study aims to determine the effect of Capital Adequacy Ratio (CAR), Third Party Funds (DPK), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), and Return On Ratio (ROA) to Financing Murabaha at Islamic Commercial Banks in Indonesia for the 2012-2018 Period. There are ten samples in this study that meet the research criteria, namely BCA Syariah Bank, BRI Syariah Bank, BNI Syariah Bank, Mandiri Syariah Bank, Syariah Bukopin Bank, Panin Indonesia Syariah Bank, Jabar Banten Syariah Bank, Mega Syariah Bank, Muamalat Bank, Victoria Bank Sharia. This research method is quantitative with data processing tools usingEviews 9 and the analysis tool used was panel data regression analysis. The selected model is the modelFixed Effect which was tested by F test and t test, with a significance of 5%. The results of the study show that the ratio of Third Party Funds has a positive and significant effect on financing Murabaha which means that no matter how big the deposited DPK will affect any amount of financing Murabaha. Capital Adequacy Ratio, Financing to Deposit Ratio, Net Performing Financing, and Return on Assets does not affect financing Murabaha, which means that no matter how big the CAR, FDR, NPF, and ROA will not affect the distribution of capital adequacy, distribution of total loans, nonperforming financing and investment profits to Financing Murabaha.]]>
<![CDATA[The Effect of Corporate Governance on Tax Avoidance Behavior ]]>
<![CDATA[Meida Listiyana]]>;
<![CDATA[Lies Zulfiati]]>;
<![CDATA[Sharifuddin Husen]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 2 No 01 (2019): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 02 No. 01 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v2i2.584
<![CDATA[Abstract—This study aims to determine the effect of corporate governance as proxied by the board of commissioners, audit committee and institutional ownership on tax avoidance behavior that occurs in manufacturing companies listed on the Indonesia Stock Exchange. Tax avoidance in this study uses the residual method to obtain the value of the normal book tax difference. This study adds control variables namely profitability, leverage and company size. The research method used was panel data regression analysis using eviews 10. The sample was determined based on the purposive sampling method with the number of research samples obtained as many as 115 companies during the period 2014-2018. The results in this study showed that: 1) the board of commissioners had no influence towards tax avoidance behavior with a positive coefficient which means that when the effectiveness of the board of commissioners increases it will increase tax avoidance behavior, 2) the audit committee has a significant effect on tax avoidance behavior with a negative coefficient which means that when the effectiveness of the audit committee increases it will reduce tax avoidance behavior, 3) institutional ownership does not affect the behavior of tax avoidance with a negative coefficient which means that when institutional ownership increases it will reduce tax avoidance behavior. The results of the control variable test show profitability affects the behavior of tax avoidance, leverage does not affect the behavior of tax avoidance and the size of the company does not affect the behavior of tax avoidance.]]>
<![CDATA[Implication of Profitability, Capital Structure and Liquidity to The Value of The Company ]]>
<![CDATA[Miftakhul Ichsan Furqoni]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 2 No 01 (2019): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 02 No. 01 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v2i2.597
<![CDATA[Abstract— The purpose of this study was to determine the influence and formulate recommendations from the ROE, DER and CR. This research is a causal with quantitative approach. Independent variable is the profitability, capital structure and liquidity, while the dependent variable is the value of the company. Analysis of the data used is inferential statistical analysis. This study uses panel data regression analysis were processed using software eviews .From the results of the study stated that ROE, DER and CR had effected PBV simultaneous and variable of ROE has positive and significant to company value.]]>
<![CDATA[The Effect of Financial Performance on Stock Return in Coal Mining Companies Registered in Indonesia Stock Exchange ]]>
<![CDATA[Rony Marthin Sitohang]]>;
<![CDATA[Iman Sofian Suriawinata]]>;
<![CDATA[Rimi gusliana]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 2 No 01 (2019): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 02 No. 01 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v2i2.598
<![CDATA[Abstract—This study aims to examine the effect of profitability, liquidity, asset structure, and company size on the capital structure of mining companies in this study aims to examine whether there is an influence of the current ratio, debt to equity ratio, total asset turnover and return on assets on stock returns on the company coal mining which is listed on the Indonesia Stock Exchange (IDX). This study uses a comparative research type, which is measured using a method of multiple linear regression based on the Eviews 11 program. The population of this study is coal mining companies listed on the Indonesia Stock Exchange (BEI) in 2013 to 2017. The sample is determined based on the method purpose sampling, with a total sample of 19 coal mining companies so that the total observations in this study were 95 observations. The data used in this study are secondary data. Data collection techniques use the method of documentation through the official website of IDX: www.idx.co.id, www.investing.com and www.sahamok.com. Hypothesis testing using t test. The results prove that CR, DER and ROA affect the coal mining company hospitals listed on the Indonesia Stock Exchange in the 2013-2017 period. While TATO has no effect on the coal mining company hospitals listed on the Indonesia Stock Exchange in the 2012-2017 period.]]>
<![CDATA[Analysis of Behavior and Factors Affecting Cost stickiness On Manufacturing Company Listed on the Indonesia Stock Exchange Period 2014-2018 ]]>
<![CDATA[Siti Nuridah]]>;
<![CDATA[Lies Zulfiati]]>;
<![CDATA[Rimi gusliana]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 2 No 01 (2019): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 02 No. 01 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v2i2.599
<![CDATA[Abstract—This study aims to determine the stickiness of cost behavior and the factors that affect the cost stickiness on manufacturing companies listed in Indonesia Stock Exchange. The behavior of sticky cost in this study visits of sales, general and administration costs are categorized into several industry groups to see the degree of sticky cost of each industry group per year, in addition to the factors that affect the cost stickiness among others, is a capital intensity ratio, employee intensity ratio , and management incentives as measured by free cash flow as well as the addition of the control variable is size. The method used is multiple linear regression analysis using the equation as measured by Anderson, Banker and Janakiraman. The sample is determined by purposive sampling method with the number of samples are 97 companies during the period 2014-2018. The results in this study are all manufacturing companies in Indonesia are sticky cost behavior. Sticky degrees largest and smallest cost occurs in animal feed and other sectors it is proved that the company's management in the sector are not consistent in supervising and controlling sales, general and administrative costs. Then about the factors that affect the cost stickiness are the results that: 1) Capital intensity ratio does not influence the degree of stickiness cost, 2) Employee intensity ratio affects the degree of cost stickiness, 3) Free cash flow does not affect the degree of cost stickiness]]>
