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Contact Name
Tommy
Contact Email
lpkdgeneration2022@gmail.com
Phone
+6285695565558
Journal Mail Official
tommy@admi.or.id
Editorial Address
Perumahan Bumi Dirgantara Permai Blok CL NO 5, Jl. Durian, Jati Asih, Bekasi, Provinsi Jawa Barat
Location
Kab. bekasi,
Jawa barat
INDONESIA
International Journal Management and Economic (IJME)
ISSN : 28290399     EISSN : 28290526     DOI : https://doi.org/10.56127/jaemb.v1i2
Core Subject : Economy,
International Journal Management and Economic (IJME) is published three times a year, in January, Mey and September by Asosiasi Dosen Muda Indonesia. IJME aims to: Promote the latest research results on Management and/or Entrepreneurship and also Economic. Only publish the results of Subjects suitable for publication include but are not limited to the fields of Marketing Management, Finance Management, Strategic Management, Operation Management, Human Resource Management, E-business, Knowledge Management, Management Accounting, Management Control System, Management Information System, International Business, Economics, Business Economics, Business Ethics and Sustainable, and Entrepreneurship, etc. IJME welcomes papers with the above objectives and scope. The editor decides the paper to be published in IJME after being reviewed by an appointed reviewer (double blind review)
Articles 161 Documents
THE IMPACT OF CAR, NPF, AND FDR ON ROE OF ISLAMIC COMMERCIAL BANKS LISTED ON IDX FOR THE PERIOD 2024–2025 Ana Dwi Pertiwi
International Journal Management and Economic Vol. 5 No. 2 (2026): May: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i2.2855

Abstract

Islamic banking continues to face various challenges in enhancing its competitiveness relative to conventional banking. This can be achieved by improving service quality and achieving sustainable operational performance. This study aims to analyze the impact of CAR, NPF, and FDR on ROE, both partially and simultaneously, in Islamic commercial banks listed on the IDX during the 2024–2025 period. The variables analyzed include CAR, NPF, and FDR as independent variables, while ROE serves as the dependent variable. For data analysis, simple and multiple regression were used with the assistance of SPSS version 26 software. The results indicate that, individually, CAR has a significant impact on the ROE of Islamic commercial banks during the study period. On the other hand, NPF and FDR do not show a significant impact on ROE. However, simultaneous analysis indicates that these three independent variables collectively have a significant influence on the ROE of Islamic commercial banks listed on the IDX for the 2024–2025 period.
THE EFFECT OF CAPITAL ADEQUACY, OPERATIONAL EFFICIENCY, ASSET QUALITY, AND SHARIA SUPERVISORY BOARD PERFORMANCE ON THE FINANCIAL PERFORMANCE OF SHARIA COMMERCIAL BANKS REGISTERED WITH THE FINANCIAL SERVICES AUTHORITY IN THE PERIOD 2019-2023 Raeynindha Dzulfia; Indra Setiawan
International Journal Management and Economic Vol. 5 No. 2 (2026): May: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i2.2880

Abstract

This inquiry endeavors to assess the influence on capital adequacy, operational efficiency, asset quality, and Sharia Supervisory Board performance on the financial performance of Sharia Commercial Banks listed by the Financial Services Authority in the period 2019-2023. This research is an empirical study grounded in a quantitative causal-associative approach. The population examined comprises Sharia Commercial Banks listed by the Financial Services Authority spanning 2019-2023. The analytical sample was determined utilizing a purposive sampling approach, yielding nine Sharia Commercial Banks and a total of 45 observational units. The assessment utilised archival data extracted from annual reports published on the respective banks’ official web portals. The data were analysed applying panel-based econometric analysis processed using Eviews version 13. The findings substantiate that, partially, the operational efficiency variable exihibits a negative and significant bearing on financial performance. Meanwhile, the capital adequacy, asset quality, and Sharia Supervisory Board performance variables are not significantly associated with financial performance. These findings substantiate that the stability of financial performance in Sharia Commercial Banks is largely driven by the banks’ ability to maintain operational efficiency.
DETERMINANTS OF FINANCIAL STATEMENT FRAUD IN THE ENERGY SECTOR LISTED ON THE INDONESIA STOCK EXCHANGE 2020-2024 Prayudha Pria Setya; Muhammad Firdaus; Jonathan Rafma Nanda S
International Journal Management and Economic Vol. 5 No. 2 (2026): May: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i2.2949

Abstract

Losses resulting from financial statement manipulation impact not only owners and internal management, but also investors, creditors, the government, and the public. This study analyzes industry characteristics, external pressures, justifications, and arrogant behavior by observing companies in the energy sector, including the oil, gas, and coal sub-sectors listed on the Indonesia Stock Exchange for 2020-2024. Sampling was conducted using a purposive sampling method on 16 companies out of 81 companies listed on the Indonesia Stock Exchange. The research data used were quantitative and secondary data. The analysis was conducted using a panel data regression method using Eviews software version 12. The results of the study indicate that there are indications of the influence of industry characteristics and justifications on fraud in manipulating financial statements, but there is no strong indication of the influence of external pressures and arrogant behavior on the occurrence of financial statement manipulation. There are loopholes in exploiting accounts receivable using fictitious sales, which impacts the recognition of profit/loss, as well as the justification of the company's accrual value which is engineered to achieve hidden goals. With a coefficient of determination of 20%, these factors were found to have a simultaneous influence on financial reporting fraud.
THE ROLE OF POSITIVE EMOTIONS AS A MEDIATION BETWEEN LIVE STREAMING AND FLASH SALES ON IMPULSE BUYING IN TIKTOK SHOP Supiani; Asih Mauizah
International Journal Management and Economic Vol. 5 No. 2 (2026): May: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i2.3001

Abstract

The rise of social commerce platforms such as TikTok Shop reflects the integration of entertainment social interaction, and commerce. Features like Live Streaming and Flash Sale are widely recognized for shaping interactive shopping experiences that can trigger Impulsive Buying, particularly among Generation Z, who are highly engaged with digital media. This study explores the direct and indirect effects of Live Streaming and Flash Sale on Impulsive Buying, with Positive Emotion as a mediating variable. A quantitative approach was employed through an online survey of 200 Generation Z respondents in Greater Jakarta, analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). Results show that Live Streaming and Flash Sale significantly influence Impulsive Buying, both directly and indirectly through Positive Emotion. The findings highlight the mediating role of emotional factors in digital marketing strategies and suggest that emotionally engaging, video-based shopping experiences can strengthen consumer involvement and enhance sales performance.
FINANCIAL PERFORMANCE ANALYSIS BEFORE AND AFTER THE INITIAL PUBLIC OFFERING (IPO) AT PT DAYA CIPTA INTEGRASI INDONESIA TBK (DCII) FOR THE PERIOD 2020-2024 Eva Khadijah; Amar Khadafi
International Journal Management and Economic Vol. 5 No. 2 (2026): May: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i2.3009

Abstract

An Initial Public Offering (IPO) is a company's strategy to obtain additional capital and increase transparency of financial performance. This study aims to analyze the financial performance of PT Daya Cipta Integrasi Indonesia Tbk (DCII) before and after the IPO based on liquidity, solvency, and profitability aspects using financial report data for the 2020–2024 period obtained from the Indonesia Stock Exchange (IDX) and the company's official website. The research method used is documentation and literature study. The data analysis technique used is quantitative descriptive analysis by calculating liquidity ratios consisting of the Current Ratio, Quick Ratio, and Cash Ratio, solvency ratios consisting of the Debt to Asset Ratio and Debt to Equity Ratio, and profitability ratios consisting of Net Profit Margin, Return on Assets, and Return on Equity. The results of the study indicate that after the implementation of the Initial Public Offering (IPO), the financial performance of PT Daya Cipta Integrasi Indonesia Tbk has changed. The company's liquidity performance is still below industry standards, solvency performance is in good condition with a low level of dependence on debt, while profitability performance shows good results and is above industry standards.
PREDICTING BANKRUPTCY IN INDONESIA'S AIRLINE SECTOR: A ZMIJEWSKI MODEL ANALYSIS Sri Wahyu Handayani; Abednego Priyatama
International Journal Management and Economic Vol. 5 No. 2 (2026): May: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i2.3010

Abstract

This study aims to determine the analysis of bankruptcy potential based onThe Zmijewski model was applied to aviation subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2022 period. The data used in this study is quantitative, and the data sources are secondary data, with data collection techniques using literature and documentation. The method used in this study is descriptive with a quantitative approach. This method aims to describe a condition in detail by using numbers to process and interpret data. The analysis technique used in this study is the Zmijewski method using 3 ratios. Based on the results of this study, it can be concluded that using the Zmijewski method, all 3 aviation subsector companies have the potential to go bankrupt. The aviation subsector companies listed on the IDX are: PT AirAsia Indonesia Tbk (CMPP), PT Garuda Indonesia (Persero) Tbk (GIAA), and PT Jaya Trishindo Tbk (HELI).
EXAMINING THE EFFECT OF AUDIT RISK, OPERATIONAL COMPLEXITY, AND INTERNAL CONTROL SYSTEMS ON AUDIT QUALITY Sigit Sukmono
International Journal Management and Economic Vol. 5 No. 2 (2026): May: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i2.3011

Abstract

This study aims to examine the effects of audit risk, operational complexity, and internal control systems on audit quality. High audit risk and increasingly complex business operations present significant challenges for auditors in obtaining sufficient and appropriate audit evidence, while effective internal control systems are expected to improve the reliability of financial reporting and support higher-quality audit outcomes. A quantitative research approach with an explanatory design was employed. Secondary data were collected from annual reports and audited financial statements of companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using purposive sampling based on predetermined criteria. Data analysis was conducted using descriptive statistics, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination. The findings indicate that audit risk has a significant negative effect on audit quality, suggesting that higher audit risk increases the likelihood of material misstatements and reduces audit effectiveness. Operational complexity also has a significant negative effect on audit quality because diversified business activities require broader audit procedures and greater professional judgment. Conversely, internal control systems have a significant positive effect on audit quality by improving the reliability of financial information and reducing control risk. Furthermore, audit risk, operational complexity, and internal control systems simultaneously have a significant influence on audit quality. These findings highlight the importance of comprehensive risk assessment, effective internal control implementation, and appropriate audit planning in enhancing audit quality. The study contributes to the auditing literature by providing empirical evidence regarding the combined effects of organizational and audit-related factors on audit quality in publicly listed companies.
THE INFLUENCE OF PRICE, CO-BRANDING, AND VIRAL MARKETING ON THE PURCHASE DECISION FOR HMNS X TSANA RINTIK SEDU PERFUME Widya Adesti Sriningsih; Lia Julaeha
International Journal Management and Economic Vol. 5 No. 2 (2026): May: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i2.3016

Abstract

This research aims to analyze the effect of price, co-branding, and viral marketing on the purchase decision of HMNS x Tsana Rintik Sedu perfume. The analysis method in this research uses quantitative primary data with data collection techniques through questionnaires to 100 respondents. Data analysis techniques use multiple linear regression with the help of SPSS. The results of the research show that the variables of price and viral marketing have a partial and significant effect, while the variables of co-branding does not have a partial and significant effect on the purchase decision of HMNS x Tsana Rintik Sedu perfume. In addition, price, co-branding, and viral marketing have a simultaneous effect on the purchase decision of HMNS x Tsana Rintik Sedu perfume.
ENTERPRISE RESOURCE PLANNING SYSTEM (ERP) ON COMPANY ERAJAYA BEAUTY & WELLNESS Agus Sulaksono; Hadir Hudiyanto; Haryono; Julius Nursyamsi
International Journal Management and Economic Vol. 5 No. 2 (2026): May: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i2.3021

Abstract

PT Erajaya Beauty & Wellness is a business vertical within the Erajaya Group operating in the beauty and health industry. EBW imports, distributes, and operates a retail network selling beauty and health products throughout Indonesia. PT Erajaya Beauty & Wellness requires strategic company information. This cannot be achieved without the support of an information system, which calculates daily estimates and calculations. This problem can be addressed by using an ERP system. The purpose of this research is to collect all invoice, purchase order, GRN, item, sales, sales return, and purchase return data from the company immediately during the initial transaction, store, process, and update it in real time. This ensures that employees can share information, and managers can obtain more comprehensive, accurate, and timely information to support decision-making. The research method used was interviews with the company and business process managers at PT Erajaya Beauty & Wellness. Based on observations, after using the accurate ERP system, PT Erajaya Beauty & Wellness can directly control and view the required data in real time, resulting in greater efficiency.
THE EFFECT OF SERVICE QUALITY ON CONSUMER SATISFACTION AT TEH POCI PERUMNAS 1, BEKASI Ratih Fitri Yatun; Sri Rahayu Puspita Sari
International Journal Management and Economic Vol. 5 No. 2 (2026): May: International Journal Management and Economic
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/ijme.v5i2.3042

Abstract

The purpose of this study was to determine the partial and simultaneous influence of service quality on customer satisfaction at Teh Poci Perumnas 1, Bekasi. The data used were primary data, using a questionnaire distributed to 100 consumers of Teh Poci Perumnas 1, Bekasi. The sampling technique used was purposive sampling. The analytical tools used were validity test, reliability test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, determinant test, f-test, and t-test. The results showed that the variables Reliability, Assurance, and Physical Evidence partially influenced Customer Satisfaction at Teh Poci Perumnas 1, Bekasi. Meanwhile, the variables Responsiveness and Empathy did not have a partial effect on Customer Satisfaction at Teh Poci Perumnas 1, Bekasi. The variables Reliability, Responsiveness, Assurance, Empathy, and Physical Evidence jointly influenced Customer Satisfaction at Teh Poci Perumnas 1, Bekasi.