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.
Articles
90 Documents
<![CDATA[The Effect of Profitability, Leverage, Liquidity and Audit Committee on Islamic Social Reporting (ISR) Disclosure ]]>
<![CDATA[Rimi Gusliana Mais]]>;
<![CDATA[Munir Munir]]>;
<![CDATA[Saiful Muchlis]]>;
<![CDATA[Agita Prima Istiqorul]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 5 No 01 (2022): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 05 No. 01 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v4i02.487
<![CDATA[This study aims to determine the effect of profitability, leverage, liquidity and the audit committee on the disclosure of Islamic Social Reporting (ISR) in companies listed on the Jakarta Islamic Index (JII) in 2017-2020. The population used in this study are companies listed on the Jakarta Islamic Index (JII) in 2017-2020. The sample selection in this study used purposive sampling method with the number of samples used as many as 14 companies measured using panel data regression analysis method with the help of eviews 10. Based on the results and discussion, it shows that 1) Profitability has no effect on Islamic Social Reporting (ISR) in companies listed on the Jakarta Islamic Index (JII) which is because companies are less effective in managing profits and most companies are only concerned with profit but do not report responsibility. social responsibility widely with Islamic principles, 2) Leverage has a significant positive effect on Islamic Social Reporting (ISR) on companies listed on the Jakarta Islamic Index (JII) that the size of debt has an influence on the size of the disclosure of performance and social responsibility in Islam in companies, 3) Liquidity has a significant positive effect on Islamic Social Reporting (ISR) that companies with high levels of liquidity will signal to other companies to show that a company is better than other companies. The signal is given by the company by disclosing fairly extensive information through its social responsibility report. 4) The Audit Committee has a significant positive effect on Islamic Social Reporting (ISR) on companies listed on the Jakarta Islamic Index (JII) that the number of audit committees owned by companies will have higher pressure to disclose Islamic Social Reporting (ISR) in the report company annual.]]>
<![CDATA[Assessment of Bank Persero's Health Level Using The RGEC Method In 2018 ]]>
<![CDATA[Dachlevie Riza]]>;
<![CDATA[Iman Suriawinata]]>;
<![CDATA[Muhammad Anhar]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 4 No 01 (2021): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 04 No. 01 ]]>
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DOI: 10.36406/ijbam.v4i01.534
<![CDATA[Public confidence in choosing a bank as a business partner based on health indicators Bank that existed at the bank. The research objective was to assess the soundness level of state-owned banks or HIMBARA, namely Bank Mandiri, Bank BNI'46, Bank Rakyat Indonesia and Bank Tabungan Negara using the RGEC method, namely the Risk Profile consisting of Net Performing Loans (NPL), Loan To Deposit (LDR), Good Corporate Governance (GCG), Earning namely Return on Assets (ROA), Net Interest Margin (NPM) and Adequacy Capital in 2018. the method’s research is descriptive research quantitative is a comparative research. The data used in this research is secondary data, the data is obtained from the 2018 annual reports of each of the state banks' websites. The results of the research on the assessment of the health level of the state-owned banks, the two state-owned banks had the same Composite Rating Percentage value, namely 90% (Bank Mandiri and Bank Rakyat Indonesia) and the BNI'46 Bank Composite Health Rating Percentage value was 93.33% while the Rating Percentage value State Savings Bank Composite Health is 73.33%. Researcher's Conclusion 3 (three) state- owned banks, namely Bank Mandiri, Bank BNI'46 and Bank BRI are in the Very Healthy category, while 1 (one) state- owned bank, namely Bank BTN, is in the Healthy category.]]>
<![CDATA[The Influence of Financial Performance and Service Performance on The Level of Financial Independence in The Vertical Hospital Under Ministry of Health ]]>
<![CDATA[Dewi Astuti]]>;
<![CDATA[Irvan Noormansyah]]>;
<![CDATA[Lies Zulfiati]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 4 No 01 (2021): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 04 No. 01 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v4i01.535
<![CDATA[This study aims to test and analyze the effect of financial performance, Rentability Ratio, Liquidity Ratio and Activity and also service performance, Bed Occupancy Rate (BOR), Average Length Of Stay (AVLOS), Turn Over Interval (TOI), Bed Turn Over (BTO), Net Death Rate (NDR) dan Gross Death Rate (GDR) on financial of vertical hospitals under the Ministry of Health of The Republic of Indonesia which applies the public service agency financial management pattern for the period 2015-2018. This research uses quantitative research using secondary data on a population of 32 vertical hospitals under The Ministry of Health of The Republic of Indonesia which have the BLU status. Sample was determined by purposive sampling method, and get 10 hospitals with total observation are 40 observations. This research uses the documentation method through reports from The Directorate General of Treasury of BLU Financial Management, Ministry of Finance of the Republic of Indonesia, in the form of Government Performance Accountability Reports (LAKIP). This research uses descriptive statistical data analysis using panel data regression analysis. The result are financial performance and service performance simultaneously had a significant effect on the financial independence of the vertical BLU Hospitals. Partially only the Liquidity Ratio, Activity Ratio, AVLOS, BTO which have a positive and significant effect on hospital financial independence, while the Profitability Ratio, BOR, TOI, NDR, GDR variables have no significant effect on the level of hospital financial independence.]]>
<![CDATA[The Effect of Management Accounting Systems on Company Performance, External Environmental Uncertainty as a Moderating Variable ]]>
<![CDATA[Muhammad Dahlan]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 1 No 01 (2018): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 01 No. 01 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v1i1.540
<![CDATA[The objective of this empirical research is how to effect of the relationship between management accounting systems and firm performance, and if the perceived environmental uncertainty as a moderating variable. The method of study is mail quesionaire destribute to units analysis of finance director or operation director or marketing director, and than we have 57,05% responcy rate. The results of this study indicate are the positively relationship between characteristics of management accounting information systems and firm performance, and do not confirm the effect of management accounting systems on the firm performance, if the perceived environmental uncertainty as a moderating variable. The second results were not consistent within previous research.]]>
<![CDATA[Implementation of Tawhidi String Relations (TSR) on Household Consumption ]]>
<![CDATA[Ari Susanto]]>;
<![CDATA[Tatik Mariyanti]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 4 No 02 (2021): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 04 No. 02 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v4i02.555
<![CDATA[In conventional economic theory, human needs are described as unlimited, while natural resources are limited. This concept breeds greed, and this is against Islam. In this paper, we will discuss consumption in Islam. The goal is to find the concept of consumption that brings benefits to humans. The study in this article is descriptive qualitative, using the Tawhidi String Relations (TSR) approach. Through the letter process or Interaction, Integrative, and Evolutions (IIE) a new understanding is created. The IIE process creates causal relationships as part of evolution. This study found a new form of understanding of the IIE process is the concept of consumption in Islam to achieve benefit. The benefit is oriented to the material (outward) and inner (reward).]]>
<![CDATA[Implementation of Tawhidi String Relations (TSR) in Demand, Supply, Elasticity, and Market Equilibrium ]]>
<![CDATA[Arnoldy Arnoldy]]>;
<![CDATA[Tatik Mariyanti]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 4 No 02 (2021): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 04 No. 02 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v4i02.556
<![CDATA[This study intends to explore the implementation of Tawhidi String Relations (TSR) in demand, supply, elasticity, and market equilibrium and the impact of implementing the TSR approach in these functions. Tawhidi String Relations (TSR), a methodology derived from Tawhid that uses the Al-Quran and Sunnah as an ontology in each solution variable with the ultimate goal of achieving social wellbeing. This TSR method has the advantage of a process of interaction, integration, and evolution which is understood as the evolution of the formation of human knowledge that is subject to Divine Laws through a shuratic process and ijma’, thus realizing a universal social wellbeing function. This study uses qualitative research methods by exploring through literature studies. Basically, demand, supply, elasticity, and market equilibrium in conventional economics have several differences with those found in Islamic economics where what distinguishes them is demand, supply, elasticity and market equilibrium in Islamic economics has limitations and principles that must be met by individuals to behave accordance with Islamic law which is based on the Al-Quran, Sunnah, Ijma', and Qiyas as the agreed source of Islamic law.]]>
<![CDATA[Impact of Government Intervene in Oligopoly Market Using Tawhidi String Relation Approach Case Study of Toll Road Operators in Indonesia ]]>
<![CDATA[Cahyo Satrio Prakoso]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 4 No 02 (2021): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 04 No. 02 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v4i02.557
<![CDATA[This paper aims to investigate the government's intervention in an oligopoly market from an Islamic Economic point of view. The toll road industry in Indonesia is one of the best case studies of the impact of government intervention in pricing policy. Methodology/approach – Referring to some Islamic scholars concerning pricing policy, this paper using Tawhidi String Relations or TSR concept as a method to explain the variation tariff using the proposed variables. Findings – The result shows that Islamic economics does not prohibit government intervention in oligopoly markets as long as the pricing policy favors the public. In the case of the toll road industry in Indonesia, government intervention is needed to benefit the public and generate economic growth between cities. Practical implications – Pricing policy in the toll road industry in Indonesia should incorporate other variables such as development strategies of the cities in order to raise economic growth of the cities. Originality/value – The Tawhidi String Relations method could be applied to all aspects of life in the world. This TSR methodology can be the frame of mind of various scientific studies on how society achieves consensus to solve various problems by referring to Islamic teachings, in an effort to create benefits from the purpose of peace in the world. TSR becomes a frame of mind that explains how Divine Laws affect the scientific social order of the world, through a process of Interaction, Integration, and Evolution (IIE Process) (Choudhury, 2019)]]>
<![CDATA[Analysis of Islamic Human Development Index Maqashid Syariah Perspective ]]>
<![CDATA[Edi Purwanto]]>;
<![CDATA[Miyasto Miyasto]]>;
<![CDATA[Mardani Mardani]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 4 No 02 (2021): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 04 No. 02 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v4i02.558
<![CDATA[This research is based on the benchmark Human Development Index (HDI) is not comprehensive and has not been by Maqashid al Syariah. This research aims to find out the Islamic Human Development Index (Islamic HDI) based on the perspective of Maqashid al Syariah, along with its dimensions and indicators. The research method used is the study of literature in-depth, by comparing some literature related to research themes. Theories used include Maqashid al Syariah and Human Development Index. The results showed the Islamic HDI consisted of five-dimensional indices, namely Faith (ad-din), Life (an-nafs), Intellect (al-aql), Offspring (an-nasl), and Wealth (al-mal). As for indicators per dimension, among others, the Faith Dimension consists of two indicators, namely obedience, and integrity. The dimensions of the Life include life expectancy and multidimensional poverty. The dimensions of Intellect include the level of education and literacy. The Offspring Dimension consists of birth rate indicators and infant mortality rates, and the Wealth Dimension includes purchasing power ability (per capita income indicator) and Gini ratio indicator.]]>
<![CDATA[Islamic Bank As A Role Model of Implementation Tawhidi String Relations in Production Concept ]]>
<![CDATA[Siti Nurdiana]]>;
<![CDATA[Tatik Mariyanti]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 4 No 02 (2021): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 04 No. 02 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v4i02.559
<![CDATA[This study describes how the role of the Islamic bank as an Islamic enterprise in well-being functions. The Well-being Function is derived from Tawhidi String Relations (TSR) Methodology by (Choudury & Hasan [3]) for evaluating how well-being is reached because of interaction-integration-evolution of inputs and outputs which have been induced by theta as a symbol of knowledge derived from Al-Quran and Hadits [1] through shuratic process. This study added Umma (zakat) and Government (tax) as indirect (intervening) variables to the Well-being equation to interact with input, output, and Islamic Bank as an Islamic Enterprise. Besides for simplifying analysis, this study also merged variable employment (L), and Human Capital (H) become human capital (H) only. The result is that the practice of Islamic Banks fit in Islamic Production concept, which are mobilizing funds by the halal way and financing only for halal sectors through Sharia Ways by avoiding maisyir, gharar, and riba. Islamic Bank brings maslaha, gives goodness and benefit to others and society (stakeholders), and avoids humanity from badness or destruction. Inputs and output in Islamic Bank justly and equitably interconnect in circular causation and grow together as pairs for reaching well-being. Bank’s income justly and equitably distributed to human capital, shareholders, and shahibul maal as the owner of capital, Ummah in the form of Zakat and Tax for Government. Fine categorized as non-halal income is also distributed as a charity for building Masjid or other good deeds.]]>
<![CDATA[Factors Influencing Consumers’ Intention to Buy on Sharia Insurance And The Implications Towards Maslaha: A Tawhidi String Relation (TSR) Approach ]]>
<![CDATA[Fitriasari Sintarini]]>;
<![CDATA[Akhmad Affandi Makhfudz]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 4 No 02 (2021): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 04 No. 02 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v4i02.560
<![CDATA[The purpose of this study is to explain the factors that influence consumer’s intention to buy sharia insurance products. This study applies a qualitative methodology and uses Tawhidi String Relations (TSR) approach using The Koran and Sunnah as anthology in every solution in order to achieve maslaha/wellbeing (Maqashid Sharia). This study describe that knowledge, customer value, customer experience, technology, religiosity and trust have an influence to consumer intention to buy in sharia insurance products from the descriptive approach. The advantages of sharia insurance products need to be explained widely and properly. This study explores consumer’s intention to buy on sharia products can be arise by the blending the religious values into economic activity referring to The Koran and Hadith which are presented practically in the real world as a universally applicable basis in achieving Maqashid Sharia. The limitations of this study lie in the research area and the methodology used. Further research can be done in other research areas. The statistical test used can be enriched by using another research methods such as SEM-AMOS]]>
