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Arif Bahtiar
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Journal of Accounting, Management and Islamic Economics
Published by Sekolah Tinggi Ilmu Ekonomi indonesia banking school
ISSN : -     EISSN : 30324289     DOI : https://doi.org/10.35384/jamie.v2i1.550
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Accounting, Management, And Islamic Economics (JAMIE) diterbitkan oleh STIE Indonesia Banking School secara berkala, yaitu pada bulan Juni dan Desember. Jurnal ini ditujukan sebagai media publikasi kajian ilmiah dalam bidang akuntansi, manajemen dan ekonomi islam. Jurnal akuntansi, manajemen dan ekonomi islam berkontribusi terhadap perkembangan ilmu dan praktek bisnis. Jurnal akuntansi, management dan ekonomi islam ini menyajikan hasil penelitian bidang Akuntasi meliputi: Akuntansi Keuangan dan Pelaporan, Akuntansi Manajemen, Tata Kelola, Auditing, Perpajakan, Sistem Informasi Akuntansi, Akuntansi Syariah, Akuntansi Pendidikan, Akuntansi Sektor Publik. Penelitian bidang manajemen meliputi: manajemen keuangan, manajemen pemasaran, manajemen sdm, stratejik, perbankan, korporasi, umkm, dan ekonomi. Penelitian bidang Ekonomi Islam seperti keuangan syariah, perbankan syariah, manajemen zakat, infak sedekah wakaf, manajemean industri halal, dsb. Journal of Accounting, Management, And Islamic Economics (JAMIE) peer-review tentang bidang akuntansi, manajemen dan ekonomi islam yang berkontribusi terhadap perkembangan ilmu dan praktek perbankan oleh Indonesia Banking School.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 116 Documents
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PENGARUH LEADERSHIP STYLE, JOB SATISFACTION, EMPLOYEE ENGAGEMENT DAN FINANCIAL COMPENSATION TERHADAP TURNOVER INTENTION (STUDI PADA PT ASURANSI UMUM BUMIDA 1967) Octora, Hanifa; Rimadias, Santi
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
Publisher : Ibs Press

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Abstract

This study aims to examine and analyze the Influence of Leadership Style, Job Satisfaction, Employee Engagement, and Financial Compensation on Turnover Intention. The object of this research is employees at Head Office of PT Asuransi Umum Bumida 1967. The sample in this study consisted of 91 respondents. The analysis method used is Structural Equation Modeling using the SmartPLS Application version 4.1 and data collection method was using a questionnaires and interviews. The results of the analysis show that leadership style have a negative and significant influence on employee turnover intention, while job satisfaction and employee engagement have a positive and significant on employee turnover intention. And financial compensation have no influence on employee turnover intention.
ANALISIS PENGARUH RISK BASED BANK RATING DALAM MEMPREDIKSI FINANCIAL DISTRESS PADA BANK PEMBANGUNAN DAERAH PERIODE 2015-2020 Luckytosari, Annisa; Sufina, Lediana
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
Publisher : Ibs Press

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh NPL, LDR, ukuran dewan direksi, dewan komisaris independen, ROA dan CAR dalam memprediksi financial distress pada Bank Pembangunan Daerah periode 2015 - 2020. Sampel dalam penelitian ini menggunakan BPD yang terdaftar di ASBANDA sehingga diperoleh sebanyak 22 BPD. Hasil yang diperoleh dalam penelitian ini adalah variabel NPL berpengaruh signifikan positif terhadap financial distress pada masa sebelum covid19 dan tidak berpengaruh pada saat covid19, variabel LDR tidak berpengaruh terhadap financial distress pada masa sebelum dan saat covid19, ukuran dewan direksi tidak berpengaruh terhadap financial distress pada sebelum covid19 tetapi berpengaruh negatif pada saat covid19, dewan komisaris independen tidak berpengaruh terhadap financial distress pada masa sebelum covid19 tetapi berpengaruh negatif pada saat covid19, ROA tidak berpengaruh terhadap financial distress pada masa sebelum dan saat covid19 dan CAR berpengaruh positif terhadap financial distress pada masa sebelum covid19 tetapi berpengaruh negatif terhadap financial distress pada saat covid19.
CORPORATE SOCIAL RESPONSIBILITY, CORPORATE GOVERNANCE DAN NILAI PERUSAHAAN BANK UMUM DI INDONESIA Anggita, Tasya; Novita, Nova
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
Publisher : Ibs Press

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Abstract

This study examines the effect of Corporate Social Responsibility (CSR), Audit Committee, Institutional Ownership, and Self Assessment on Firm Value, as measured by the Tobin's Q ratio. CSR is measured using the natural logarithm of CSR costs, Audit Committee is measured by the number of audit committee meetings, Institutional Ownership is measured by the percentage of institutional share ownership of outstanding shares, and Self Assessment is measured by the assessment score carried out by the company. The population of this study were banking companies listed on the Indonesia Stock Exchange for the period 2020-2022. This study used a purposive sampling technique, resulting in 42 companies with a total sample of 126 observations. The method in this study is quantitative, using secondary data taken from the company's financial statements accessed through the Indonesia Stock Exchange. The data was processed using E-Views 12 with multiple linear regression analysis techniques, using a random effect model. The results showed that Self Assessment and Audit Committee had a significant effect on firm value, while CSR and Institutional Ownership did not show a significant effect on firm value.
ANALISIS DAMPAK DARI SOCIAL PRESENCE, INTERACTIVITY, ATTRACTIVENESS DAN EXPERTISE PADA FLOW TERHADAP PURCHASE INTENTION DAN CONTINOUS WATCHING INTENTION LIVE STREAMING TIKTOK SHOP Lutfia, Nurul; Wulandari , Nuri
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
Publisher : Ibs Press

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Abstract

The background to this research is based on the importance of customer orientation in increasing customer satisfaction in the banking sector, especially at Bank Mandiri Jakarta Condet Branch. In intense competition, banks must be responsive to customer needs and provide quality services to maintain customer satisfaction and loyalty. Previous research shows a relationship between customer orientation and customer satisfaction, but the role of service quality as a mediator has not been thoroughly explored. This research aims to examine the influence of customer orientation on customer satisfaction which is mediated by service quality. The research method used is a quantitative approach with a descriptive design. Data was collected by distributing questionnaires to 100 customers of Bank Mandiri Jakarta Condet Branch. The analysis technique used is Partial Least Squares (PLS) to test hypotheses and research models. The research results show that consumer orientation has a significant positive influence on consumer satisfaction. Apart from that, service quality is also proven to mediate the relationship between customer orientation and customer satisfaction. Data analysis shows that service quality plays an important role in strengthening the influence of customer orientation on customer satisfaction. This indicates that banks that are able to provide quality services, in accordance with their customers' needs, will be able to increase customer satisfaction significantly. The conclusion of this research is that service quality is an important factor that strengthens the relationship between customer orientation and customer satisfaction.
PENGARUH CAPITAL INTENSITY, PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2018-2022 Bimantoro, Harley Bayu; Sparta
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
Publisher : Ibs Press

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Abstract

Tax avoidance is an act of tax savings that is within the scope of tax law in accordance with the law. Capital Intensity (CIR), Profitability (ROA), and Leverage (Debt Ratio) are used as independent variables in this study, which are thought to have an impact on tax avoidance (Tax Avoidance) as the dependent variable. This research will be conducted on manufacturing companies in the goods and consumption sectors that have been listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period. Company data is obtained by accessing the Indonesian Stock Exchange website. Sampling in this research used purposive sampling technique. The number of samples is 50 companies with a total of 250 observations. The data in this study were analyzed using multiple linear analysis techniques. The results of this study indicate that the Capital Intensity variable not has a negative effect on Tax Avoidance, the Profitability variable not has a negative effect on Tax Avoidance and the Leverage variable has a negative effect on Tax Avoidance.
ANALISIS PENGARUH CAPITAL ADEQUACY RATIO (CAR), LOAN TO FUNDING RATIO (LFR) DAN BEBAN OPERASIONAL PADA PENDAPATAN OPERASIONAL (BOPO) TERHADAP RETURN ON ASSET (ROA) PADA BANK PEMBANGUNAN DAERAH Edison, Millen A'anisa Insani Sanra; Muchlis
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
Publisher : Ibs Press

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Abstract

The purpose of this study was to determine the effect of Capital Adequacy Ratio (CAR), Loan to Funding Ratio (LFR) and Operational Expenses on Operational Income (BOPO) on Return On Assets (ROA) at Regional Development Banks. Purposive Sampling was chosen as the sampling method in this study. The population in this study were 26 regional development banks in Indonesia for the 2014-2019 period. The method in this research uses multiple linear regression analysis method with a significance level of 5%. The hypothesis in this study is based on previous research and various other supporting theories that are processed using Eviews-9. The results of this study indicate that the bank's Capital Adequacy Ratio (CAR) has no effect on the Return on Assets (ROA) for the Regional Development Bank industry, the bank's Loan to Funding Ratio (LFR) has no effect on the Return On Asset (ROA) for the Regional Development Bank industry Operational Costs to Operational Income (BOPO) of banks have a significant effect with a negative relationship to Return On Assets (ROA) for the Regional Development Bank industry.
PENGARUH STRUKTUR MODAL, UKURAN PERUSAHAAN, NET INTEREST MARGIN, LOAN DEPOSIT RATIO, DAN NON PERFORMING LOAN TERHADAP NILAI PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA SEKTOR PERBANKAN DIGITAL DI INDONESIA) Susandi, Revi Arti; Hidayat, Taufiq
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
Publisher : Ibs Press

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Abstract

This study aims to determine and examine the effect of capital structure, company size, net interest margin, loan deposit ratio, and non-performing loans on firm value. The population in this study is The Digital Banking sector in Indonesia is listed on the Indonesia Stock Exchange for the period 2016 – 2021. The purposive sampling technique was used in determining the sample in the study to obtain 5 digital banking companies. Data were obtained from secondary data on the annual reports of companies listed on the Indonesia Stock Exchange 2016 - 2021. The analytical technique used in this study is panel data analysis. The results of this study indicate that the capital structure proxied using CAR has a positive effect on firm value, then firm size, Net Interest Margin, Loan Deposit Ratio, and Non-Performing Loans have no effect on firm value. In research using this model, it shows insignificant results because the financial ratios of digital banking easily experience trust issues, such as during a pandemic, the share price soared because people believe digital stocks are immune from a pandemic crisis, but now the pandemic is over and digital banking stocks are starting to be abandoned by investors, the share price continues to decline.
PENGARUH KINERJA KEUANGAN DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEl) PERIODE 2015-2019 Miftahuddin, Muhammad Farhan; Sadikin, Dikdik Saleh
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
Publisher : Ibs Press

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Abstract

This year the whole world is facing the COVID-19 pandemic, which has an impact on all companies, one of which is banking companies in Indonesia. During this pandemic, companies experienced a decline in their financial performance. However, Prior to the COVID-19 pandemic, the financial performance of banking companies in Indonesia experienced an increase. This study aims to analyze the effect of financial performance and Corporate Social Responsibility on firm value. The sample in this study was selected using a purposive sampling method so that there are 34 banking companies listed on the Indonesia Stock Exchange (IDX) used in this study. The variables used in this study are Return on Assets. Economic Value Added, Non-performing Loans, and Corporate Social Responsibility. The results in this study indicate that Economic Value added and Corporate Social Responsibility have positive and negative effects, while Return on Assets and Non-Performing Loans have no effect on Firm Value.
PENGARUH PROFITABILITAS DAN KEPEMILIKAN MANAJERIAL TERHADAP RETURN SAHAM PERUSAHAAN SUBSEKTOR FOOD AND BEVERAGE DI INDONESIA: SEBELUM DAN MASA PANDEMI COVID-19 Gernadi, Rikeliani; Sparta
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
Publisher : Ibs Press

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Abstract

This study aims to determine the effect of Earning Per Share and Managerial Ownership on Stock Returns with the Covid-19 Pandemic as moderating variables for independent variables.The research sample consisted of 18 food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2016-2020. The data analysis technique used was descriptive statistics, classical assumption test and multiple linear regression analysis. The results of the study state that Earning Per Share has a positive effect on Stock Return, Managerial Ownership has a positive effect on Stock Return, the Covid-19 Pandemic does not affect Earning Per Share on Stock Return, the Covid-19 Pandemic does not affect Managerial Ownership on Stock Return. The results of the study have implications for the company to increase the value of Earning Per Share by preparing strategies and increasing managerial ownership where this will encourage investor confidence to invest in the company.
ANALISIS KINERJA KEUANGAN MENGGUNAKAN METODE DU PONT SYSTEM (STUDI KASUS PADA 8 BANK YANG DIAKUISISI OLEH KOREA SELATAN YANG ADA DI INDONESIA PERIODE TAHUN 2018 – 2023) Febriyanti, Velya; Darniaty , Will Andilla
Journal of Accounting, Management and Islamic Economics Vol. 3 No. 1 (2025): Journal of Accounting, Management, and Islamic Economics
Publisher : Ibs Press

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Abstract

Research on post-acquisition financial performance is important, as changes in ownership can impact market position, networks, and operational efficiency of banks regarding the financial performance of seven Korean-acquired banks in Indonesia during the period of 2018-2023. The method used is the DuPont system, focusing on three performance indicators: Net Profit Margin(NPM), Total Asset Turnover (TATO), and Return on Investment (ROI). The population of the study consists of banks listed on the Indonesia Stock Exchange, with samples taken based on criteria of publicly accessible and audited financial reports. The data used is quantitative from annual financial statements. The results of the analysis using descriptive quantitative techniques revealthe financial performance of each bank. There are significant differences in financial performance among banks, with PT KDB Tifa Finance Tbk showing the best results, while PT Bank KB Bukopin Tbk and PT Bank Oke Indonesia exhibit poor performance. These findings highlight the importance of external risk analysis for a more comprehensive performance evaluation.

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