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GENESIS SEMBIRING DEPARI
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INDONESIA
Indonesian Journal of Economic & Management Sciences (IJEMS)
Published by PT FORMOSA CENDEKIA GLOBAL
ISSN : -     EISSN : 29862795     DOI : https://doi.org/10.55927/ijems.v2i3
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Indonesian Journal of Economic & Management Sciences (IJEMS) is a scientific journal managed by the Formosa Publisher. This journal promotes disseminating research results in all economic, management, business, accounting, law, and Finance areas. The journal includes, but is not limited to the following fields: 1. Economic, 2. Human resource, 3. Management, 4. Laws, 5.Policies, 6. Finance, 7. Entrepreneurship, 8. Marketing, 9. Commerce, 10. Tourism, 11. Banking, 12. Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 2 No. 5 (2024): October 2024" : 5 Documents clear
The Effect of Auditor Opinion, Solvency, and Auditor Switching on Audit Delay with Company Size as a Moderating Variable in Energy Sector Companies Listed on the Indonesia Stock Exchange for the Period 2019 - 2022 Ikhsan M., Muhammad; Rahayu, Sri; Tiswiyanti, Wiwik
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 5 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i5.11509

Abstract

The objective of this study is to examine the impact of audit opinion, solvency, and auditor turnover on audit delay, accounting for the moderating variable of firm size. This study employs a quantitative research approach and utilizes secondary data acquired from the website www.idx.co.id. The populations under investigation in this study include of energy sector businesses that are publicly listed on the Indonesia Stock Exchange during the period of 2019-2022. The sampling method employed is that of purposive sampling. The sample acquired consisted of 49 firms. Indications from this study suggest that solvency positively influences audit delay. Furthermore, the impact of audit opinion and auditor turnover on audit delay is not statistically significant. The impact of audit opinion on audit delay cannot be moderated by the size of the company. The impact of fiscal solvency and auditor switching on audit time might be moderated by the size of the company.
Determinants of Internal Control Systems on the Financial Performance of Billboard Tax (Badan Pengelola Pajak dan Retribusi Daerah Kota Jambi) Febro, Zahra Rasyanda; Sam, Iskandar; Tiswiyanti, Wiwik
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 5 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i5.11551

Abstract

This study aims to identify the extent of the impact of control environment, risk assessment, control activities, information and communication, and monitoring processes on financial performance. A descriptive quantitative approach is applied in this research. The sample is purposively selected based on specific criteria, with primary data collected through distributed questionnaires. For data analysis, the study utilizes descriptive statistics and multiple linear regression with SPSS 29 software. The findings reveal that, partially, the control environment has a positive and significant effect on financial performance, while risk assessment shows no significant impact on financial performance. Additionally, control activities have a positive and significant effect on financial performance, whereas information and communication, as well as monitoring, do not show a significant impact on financial performance.
The Effect of Profitability and Good Corporate Governance Mechanisms on the Timeliness of Annual Financial Report Publication: An Empirical Study on the Infrastructure, Utilities, and Transportation Subsector Companies Listed on the Indonesia Stock Exchange for the period 2020 - 2022 Trisna, Dinda Agung; Arum, Enggar Diah Puspa; Wijaya, Rico
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 5 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i5.11582

Abstract

This study aims to determine the effect of profitability and the mechanism of Good Corporate Governance, as proxied by the independent board of commissioners, managerial ownership, and the audit committee, on the timeliness of annual financial report publication. The study uses companies from the infrastructure, utilities, and transportation sub-sectors listed on the Indonesia Stock Exchange for the period 2020-2022. The data analysis technique used is purposive sampling. The sample in this study consists of 27 companies. The data analysis technique used is multiple linear regression. The results of this study show that profitability and the independent board of commissioners do not affect the timeliness of the annual financial report publication. Managerial ownership and the audit committee do affect the timeliness of the annual financial report publication.
Logistics Structure Analysis for Selayar Tangerine Supply Chain Mapping Ahmad, Ilham; Rahmaniar; Jassin, Ernawati
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 5 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i5.12062

Abstract

Citrus fruits are in demand not only for their freshness, but also for their fiber content as nutrients and vitamins, especially vitamin C and vitamin A, which are beneficial for health. Selayar Islands Regency is a citrus development area in South Sulawesi Province. The citrus crop developed in Selayar Islands Regency is the tangerine variety. Along with the development of the citrus plant area, the population of citrus plants in Selayar Islands Regency increases every year. This study aims to describe the mapping of the Selayar tangerine supply chain structure through logistics cost analysis to map the distribution of income between supply chains. The number of respondents in this study was 45 people. This research uses descriptive analysis with convenience and snowball sampling methods to get an objective picture. This research uses logistics cost analysis using the Activity Based Costing method. The results showed that the levels involved in the supply chain are farmers, collectors, wholesalers, small traders, and consumers. The results of the logistics cost calculation show material handling costs as the highest cost of the entire Selayar tangerine supply chain cost.
Profit Analysis of Broiler Chicken Business in Semi Closed House and Closed House in Marrang District, Pangkajene Islands Regency Effendy, Subhan; Fajri, Muhammad; Fitriani; Bando, Nurjannah
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 5 (2024): October 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i5.12098

Abstract

Competition in the business world is getting tighter, nowadays entrepreneurs are required to be able to develop their business in order to develop, progress, grow and become successful entrepreneurs. The purpose of this study was to determine how the income of broiler farmers compares in Semi Closed House and Closed House in Attangsalo Village, Ma'rang Kecamatam, Pangkep Regency. The research was conducted in June 2024. The method used is descriptive method with observation, interview, survey and documentation techniques. The profit obtained in the first period amounted to Rp.95,182,489 in the second period of Rp.85,110,261, the third period amounted to Rp.80,248,972, in the fourth period amounted to Rp.166,780,136, in the fifth period Rp.125,964,691, in the sixth period Rp.87,759,266, in the seventh period Rp.74,914,884, in the eighth period Rp.39,188,492. Comparison of farmer profits over the past 2 years with a population of 14,000 heads in close house cages that do not apply technology, the income earned decreases in each period while cages with a population of 24,000 heads in close house cages by applying technology increases in each period. This shows that farmers who use technology are much better.

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