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[Effect of Quality of Service, Quality Products and Citra Company on Customer Satisfaction ]]>
<![CDATA[Dwi Sefani]]>;
<![CDATA[Olivia Syanne Nelwan]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 2 No 02 (2019): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 02 No. 02 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v2i02.591
<![CDATA[This study aims to find out the partial and simultaneous effects of service quality, product quality and corporate image on customer satisfaction of PT. Bank Capital Indonesia, Tbk Kelapa Gading Branch. The subject of this research is customers who have bank products at PT. Bank Capital Indonesia, Tbk Kelapa Gading Branch. The sample in this study amounted to 71 respondents. The data collection techniques used are questionnaires, literature studies and observations. Data analysis techniques using multiple regression analysis with SPSS 17. Unttuk coefficient determination (Rsquare) obtained by 0.284 or 28.4% and the rest of 71.6% influenced by other factors beyond the model of this study. Partially 23,8% variable of service quality influence to customer satisfaction, 33% variable of product quality influence to customer satisfaction and 20,5% variable of company image have an effect on customer satisfaction. From the partial test result (t test), the three independent variables ie service quality (X1) have sig value 0.020 smaller than 0.05, product quality (X2) has sig value 0.002 smaller than 0.05 company image (X3) has sig value 0.044 smaller than 0.05, so it can be concluded that the quality of service (X1), product kalitas (X2) and corporate image (X3) partially effect on customer satisfaction (Y) at PT. Bank Capital Indonesia, Tbk Kelapa Gading Branch. For simultaneous or simultaneous testing (F test) the quality of service (X1), product calm (X2) and corporate image (X3) significantly influence customer satisfaction (Y) at PT. Bank Capital Indonesia, Tbk Kelapa Gading Branch because the value of F arithmetic is 10,233 and the value of sig 0.000 is smaller than 0,05.]]>
<![CDATA[Analysis of Influence Style Leadership, Motivation, and Work Environment on Employee Performance PT. Bank Capital Indonesia, Tbk ]]>
<![CDATA[Eva Nopalina Panjaitan]]>;
<![CDATA[Meita Pragiwani]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 2 No 02 (2019): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 02 No. 02 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v2i02.592
<![CDATA[This study aims to determine the influence of leadership style, motivation, and work environment on the performance of employees of PT. Bank Capital Indonesia (Operational Head Office). The method used in the preparation of this thesis is to use a causal associative method. Causal associative research is a study that aims to determine the effect between two or more variables. This research explains the influence and influence relationship of the variables to be studied. The object of this research is employees at PT. Bank Capital Indonesia, Tbk Operational Headquarters, where the author distributes a written questionnaire to be given to employees of PT. Bank Capital Indonesia, Tbk Operational Headquarters to be answered using the "Likert Scale". In this study was taken 150 employees as respondents in March 2017. Data analysis tool used in this study is multiple linear regression analysis. From result of research known that there is significant influence between leadership style, motivation, and work environment to employee performance. From 3 (three) research variables analyzed, that motivation variable is the most dominant variable affecting employee performance and followed by work environment variable and leadership style variable.]]>
<![CDATA[Effect of Professionality and Motivation on Audit Quality in Public Accounting Firm in Jakarta Area ]]>
<![CDATA[Saprudin Saprudin]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 2 No 02 (2019): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 02 No. 02 ]]>
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DOI: 10.36406/ijbam.v2i02.593
<![CDATA[This research examines whether professionalism and motivation influence audit quality. The auditor must always be professional in conducting audits and have high motivation in the work so that the quality of the financial statements audited receives strong public trust. The samples in this study were auditors who worked in the Public Accountant Office (KAP) in Jakarta with 83 respondents and companies using audit services of the Public Accounting Firm with a total of 17 respondents, so that the total sample used amounted to 100 respondents. The sampling method taken was purposive sampling. A questionnaire is a tool used to measure variables. The analysis technique in this study uses multiple linear regression analysis. The results of hypothesis testing show that professionalism has a significant effect on audit quality, and motivation also has a significant effect on audit quality. Based on the simultaneous analysis shows that professionalism and motivation simultaneously (together) influence the audit quality..]]>
<![CDATA[Analysis of Influence Leadership and Professionalism on Teacher Performance in Yayasan Pendidikan dan Pembinaan Umat Al-Fath ]]>
<![CDATA[Yudi Rahman]]>;
<![CDATA[Hosni Suradji]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 2 No 02 (2019): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 02 No. 02 ]]>
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DOI: 10.36406/ijbam.v2i02.594
<![CDATA[This study aims to examine the influence of leadership and professionalism on teacher performance in Yayasan Pendidikan dan Pembinaan umat Al-Fath Kabupaten Bogor. The subject of this study was a teacher in Yayasan Pendidikan dan Pembinaan Umat Al-Fath Kabupaten Bogor, totaling 44 teachers. Data was collected using questionnaires, from 44 questionnaires distributed, returned 44 questionnaires and 44 questionnaires that could be evaluated. The tool used in this study is multiple linear regression with the help of SPSS (Statistical Pakage for Social Scienci) software version 22.0. This study produced 2 findings in accordance with the proposed hypothesis. First, leadership influences performance. Both found the influence of professionalism on performance.]]>
<![CDATA[Influence of Products, Promotion and Distribution of Purchasing Decisions on Fighting Brand Products (S-Tee) PT. Sinar Sosro ]]>
<![CDATA[Yuli Purwati]]>;
<![CDATA[Hosni Suradji]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 2 No 02 (2019): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 02 No. 02 ]]>
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DOI: 10.36406/ijbam.v2i02.595
<![CDATA[Abstract— The purpose of this research is to find out the significant influence of marketing factors which consists of product, promotion, and good distribution simultaneously or partially toward fighting brand product (S-tee) for buying decision at PT. Sinar Sosro. The description of the population which is management students in Sekolah Tinggi Ilmu Ekonomi Indonesia (STEI) examined the entire customers who buy Fighting brand product (S-tee) at PT. Sinar Sosro with as much as 320 samples of people are taken as respondent. The multiple regression analysis is used as analysis technique in this research in addition to find out the amount of regression coefficient as well as to show the strength influence of a product, promotion, and good distribution simultaneously or partially toward fighting brand product (S-tee) buying decision at PT. Sinar Sosro. The statistic test which is conducted can also be concluded that variable which has dominant influence toward customers’ decision in buying fighting brand product (S-tee) at PT. Sinar Sosro is a good distribution variable since its partial determination coefficient is the highest that is 33.1% compare to other variables.]]>
<![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 ]]>
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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 ]]>
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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 ]]>
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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]]>
<![CDATA[Performance Assessment Based on Balance Scorecard in Francial Company PT. Otewe Maju Bersama ]]>
<![CDATA[Desy Jayanti]]>;
<![CDATA[Rimi Gusliana Mais]]>;
<![CDATA[iman Sofian Suriawinata]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 3 No 2 (2020): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 03 No. 02 ]]>
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DOI: 10.36406/ijbam.v3i2.600
<![CDATA[This study aims to determine the performance of the BSC in the franchise company PT. Otewe Maju Bersama is based on a financial perspective, customer perspective, internal business process perspective as well as learning and growth perspective. This research method is a quantitative method with a case study approach. The study population is all branches of the franchise PT. Otewe Maju Bersama, amounting to 55 branches. Sampling is done by using purposive sampling technique which is a type of non-random sample selection for which information is obtained using certain considerations. The respondents chosen in this study were employees of PT. Otewe Maju Bersama and restaurant customers owned by PT. Otewe Forward Together. The results of this study indicate that performance in a financial perspective is good. This is seen because it has been able to increase the percentage of growth in accordance with the plans made by the company. From the customer's perspective that performance 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 customer respondents tend to agree with answers and strongly agree and have good interpretation. The level of customer satisfaction and trust reaches 94%. While from the perspective of internal business processes it is said to be good, this can be seen from the Innovations made by Ropang OTW always trying to keep abreast of market developments and the desires of customers and companies always make efforts through structuring strategies in business and management. Innovations are made to provide excellent service for customers. As well as learning and growth perspectives are good, this can be seen from the average value of statement items on the learning and growth perspective which shows respondents' answers tend to be with answers agree and strongly agree.]]>
<![CDATA[The Effect of Capital Structure, Profitability and Company Size on Value of Companies In The Automotive Industry Sector Listed on IDX 2014-2018 ]]>
<![CDATA[Wahyu Leman]]>;
<![CDATA[Iman Sofian Suriawinata]]>;
<![CDATA[Irvan Noormansyah]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 3 No 2 (2020): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 03 No. 02 ]]>
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DOI: 10.36406/ijbam.v3i2.601
<![CDATA[This study aims to determine the effect of capital structure on firm value, the effect of profitability on firm value, and to determine the effect of company size on firm value in the automotive industry sector listed on the Stock Exchange in 2014-2018. This study aims to determine the causal correlation between 2 or more variables. Meanwhile, based on the type of data, this research is categorized as a causality quantitative study, namely research to describe the state of the company which is carried out by analysis based on the data obtained. The dependent variable in this study is firm value, while the independent variable is Capital Structure, Profitability, and Company Size. In this study using secondary data obtained from Automotive Industry Sector Companies Listed on the IDX in 2014-2018. The objects in this study are capital structure (X1), profitability (X2) and company size (X3) and their influence on firm value (Y). The population used in this study were all manufacturing companies in the automatic industrial sub-sector listed on the Indonesia Stock Exchange, totaling 18 companies. Sampling in this study was carried out using purposive sampling method. The results of this study indicate that first, capital structure affects firm value. This indicates that increasing DER will result in good management, which can increase company profits, thereby increasing company value. Second, profitability has a negative effect on firm value. This shows that even though the company has suffered losses in the past few years, investors have confidence in the business prospects of companies in the automotive industry sector in the future if managed properly and professionally. Third, company size has a negative effect on firm value, meaning that the bigger a company is, the less efficient it is in managing its resources, and the more complicated]]>
