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 Influence Of Fee Audit, Financial Distress, And Profitability On Audit Delay In Manufacturing Company Sectors Mining Listed In Indonesian Stock Exchange 2014-2018 ]]>
<![CDATA[Efa Castio]]>;
<![CDATA[Erna Lovita]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 3 No 1 (2020): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 03 No. 01 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v3i1.570
<![CDATA[Abstract—This study is aimed to test the effect of Fee Audit, Financial Distress and Profitability on Audit Delay in manufacturing companies in the mining sector is listed on the Indonesia Stock Exchange 2014-2018. This research uses a quantitative research approach, which is measured by using multiple linear regression based methods with the help Eviews 10. The population in this study were manufacturing companies manufacturing mining listed on the Indonesia Stock Exchange (BEI) in 2014 until 2018. The sample was determined based on purposive sampling method, with a total sample of 18 manufacturing companies manufacturing mining sectors so that the total observation in the study this is as much as 90 observation. The data used in this study are secondary data. the official website of IDX : www.idx.co.id. Bassed on partial regresson analysis, variabel that have an influence on audit delay from manufacturing companies manufacturing mining listed on the Indonesia Stock Exchange (BEI) in 2014 until 2018are financial distress, the higher the financial distress, the company will experience financial distress and then the profitability the greater profits obtained by the company, the shorter the audit report lag, because the company wants to deliver good news. The result taht has no effect on the audit delay mining company is the fee audit variabel the size of the fee given does not affect audit delay, because the auditor will always work professionally.]]>
<![CDATA[The Influence Of Motivation , Competence , Discipline and Compensation for Employee Performance PT HENIDA JAYA Group ]]>
<![CDATA[Elva Lestari]]>;
<![CDATA[Meita Pragiwani]]>;
<![CDATA[M Benny Alexandri]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 3 No 1 (2020): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 03 No. 01 ]]>
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DOI: 10.36406/ijbam.v3i2.571
<![CDATA[motivation , competence , discipline and compensation on the performance of an employee of pt .Tektonindo henida jaya group .The research is quantitative methods using data primary and secondary data .The research is the total sample as many as 128 people .Data processing in this study used a spss analysis , and the analysis using multiple linear regression analysis .The analysis used in this research include the validity , reliability test , a determination , multiple linear regression , test research findings indicate that , 1 ( ) motivation no significant impact on employee performance , 2 ( ) competence significant impact on employee performance , 3 ( ) discipline significant impact on employee performance , 4 ( ) compensation significant impact on employee performance .]]>
<![CDATA[The Effect Of Internal Communication And Ability On Self Development And Organizational Citizenship Behaviour Employees Of PT. Pulo Mas Jaya, Jakarta ]]>
<![CDATA[Gizca Mahanti Aulia Almas]]>;
<![CDATA[Hosni Suradji]]>;
<![CDATA[Muhammad Anhar]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 3 No 1 (2020): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 03 No. 01 ]]>
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DOI: 10.36406/ijbam.v3i1.572
<![CDATA[Abstract—This study aims to examine the influence of internal communication and Ability on self-development and Organizational Citizenship Behavior at PT. Pulo Mas Jaya, Jakarta. This research is a quantitative research with a survey method analyzed using SEM (Structural Equation Modeling) with the Smart Partial Least Square (PLS) 3.0 software program. The population of this study is the company PT. Pulo Mas Jaya, Jakarta. The sample was determined based on the proportional random sampling method with a sample size of 86 employees. The data used are primary data, data collection using an instrument in the form of a questionnaire. Testing uses Outer Model analysis, Inner Model analysis, and hypothesis testing (t-statistical test). The results of this study prove that: (1) internal communication has a positive direct effect on self- development, (2) Ability has a positive direct effect on self- development, (3) internal communication has a positive direct effect on Organizational Citizenship Behavior, (4) Ability has a positive direct effect on personal development. Organizational Citizenship Behavior, and (5) self- development have a positive direct effect on Organizational]]>
<![CDATA[The Effect Of Principal Leadership And Teacher’s Professionalism On Teachers Working Performance At Beacon Academy Kelapa Gading North Jakarta ]]>
<![CDATA[Ibnu Susilo]]>;
<![CDATA[Supandi Supandi]]>;
<![CDATA[Muhammad Anhar]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 3 No 1 (2020): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 03 No. 01 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v3i1.573
<![CDATA[Abstract—This study aims to analyze the effect of principal leadership on teacher performance at Beacon Academy Kelapa Gading, North Jakarta. Analyzing the effect of teacher professionalism on teacher performance at Beacon Academy Kelapa Gading, North Jakarta. As well as analyzing the influence of school principal leadership and professionalism on the performance of teachers at Beacon Academy Kelapa Gading, North Jakarta. This research method is a quantitative method. The object of this research is the Beacon Academy Kelapa Gading School, North Jakarta. The type of sampling chosen in this study is the Non Probability Sampling technique, namely Saturated Sampling (census). While the subjects or respondents (informants) selected in this study were Beacon Academy school teachers who had a direct connection to the topic, because this research was a case study, so the parties involved were used as respondents. While the source of data in this study is primary data processed using SPSS 25. The test used in this study is the classical assumption test (Normality, Heteroscedasticity, Multicollinearity and Autocorrelation), hypothesis testing (multiple regression test, coefficient of determination R2, partial test and simultaneous test). The results of this study indicate that: (1) Principal leadership partially affects teacher performance, (2) teacher professionalism does not partially affect teacher performance, and (3) principal leadership and teacher professionalism affect teacher performance simultaneously.]]>
<![CDATA[The Effect Of Tax Planning On Company Value With Financial Performance As Intervening Variables In Manufacturing Companies Registered In Indonesia Stock Exchange For 2014-2018 ]]>
<![CDATA[Melisa Maharani]]>;
<![CDATA[Sharifuddin Husen]]>;
<![CDATA[Iman Sofian Suriawinata]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 3 No 1 (2020): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 03 No. 01 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v3i1.574
<![CDATA[Abstract—This study aims to determine the effect of tax planning on firm value, and to determine the effect of tax planning on firm value with financial performance as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. The research method used is a quantitative method using secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. Tax planning as an independent variable, firm value as the dependent variable, and financial performance as an intervening variable. The samples obtained were 25 companies with purposive sampling method. Descriptive statistical data analysis techniques using Stata 16 Software. The results of the study found that tax planning had a significant negative effect on firm value. A low CETR value will have a positive impact on firm value, on the contrary, if a large CETR value will have a negative impact on firm value. Meanwhile, CETR does not affect firm value through financial performance (ROA).]]>
<![CDATA[Managing The Environment In Making Children Friendly Schools In SMA 45, Jakarta ]]>
<![CDATA[Mohammad Iqbal]]>;
<![CDATA[Anoesyirwan Moeins]]>;
<![CDATA[Meita Pragiwani]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 3 No 1 (2020): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 03 No. 01 ]]>
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DOI: 10.36406/ijbam.v3i1.575
<![CDATA[Abstract—This study aims to determine environmental management in creating Child Friendly Schools in SMA 45 Jakarta. This research method is quantitative descriptive method. The object of this research is SMA 45 Jakarta, which is located at Jln. Perintis Kemerdekaan Kelapa Gading - North Jakarta. While the subjects or respondents (informants) selected in this study were teachers and parents and students of SMA Negeri 45 who had direct links to the topic, because this research was in the form of case studies, so the related parties were used as respondents. While the data source in this study is the result of in-depth observation activities to get a real picture of the actual situation that occurred at SMA Negeri 45 Jakarta.The results of this study indicate that environmental management to create a Child Friendly School in SMA 45 Jakarta has been in accordance with the components of a child friendly school well, this can be seen from the average value of the statement items on the child friendly school indicators that indicate respondents' answers tend with answers agree and strongly agree so that it has a very good interpretation.]]>
<![CDATA[Analysis of Cash Waqf Management in Baitul Maal Hidayatullah ]]>
<![CDATA[Wiwik Widya Rizki]]>;
<![CDATA[Rimi Gusliana Mais]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 3 No 1 (2020): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 03 No. 01 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v3i1.576
<![CDATA[Abstract—This study aims to analyze the management of cash waqf in Baitul Maal Hidayatullah (BMH). What are the strategies and processes for collecting cash waqf that are carried out at BMH, how to manage cash waqf funds collected at BMH, and how the distribution of cash waqf is carried out at BMH. This research method uses qualitative methods. The data used in this study are primary and secondary data. Primary data were obtained from interviews, while secondary data were obtained from processed data in the form of documentation data at BMH, data from books, and data from literature studies. Data collection methods in this study were carried out by observation, interview, and documentation. Data management method is done by descriptive analysis. The results showed that the strategy of collecting cash waqf by BMH was known to be divided into two, namely before the formation of Baitul Waqf and after the formation of Baitul Waqf. Before the formation of Baitul Waqf the strategy used by BMH was by retailing strategies in the form of canvassing personally and in groups. After the formation of Baitul Waqf the strategy used by BMH through two forms, namely conducting cooperation (partnerships) with several parties and conducting socialization and education to the community. The collection process after the formation of Baitul Wakaf is carried out in 3 (three) ways, namely coming directly to the BMH office, through direct transfer to the Baitul Wakaf account, and through partners. The collection process prior to the formation of Baitul Wakaf is only by coming directly to the BMH office and transferring to the BMH account. The management of cash waqf funds is done through a productive and traditional approach. Waqf funds that have been collected are channeled to several fields such as SME development, plantation, agriculture and animal husbandry, health, education, and social services.]]>
