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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 KARAKTERISTIK PERUSAHAAN TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN PADA PERUSAHAAN RITEL YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020 -2022 intan zagita putri; Will Andilla Darniaty
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v2i1.550

Abstract

The research studied aims to determine the effect of financial performance using profitability proxied by Return On Assets (ROA), liquidity proxied by Current Ratio (CR), leverage proxied by Debt to Equity Ratio (DER), and company size proxied by SIZE. The sample in this study is retail companies that have been listed on the Indonesia Stock Exchange from 2020 – 2022. This study uses secondary data in the form of annual financial reports obtained from the Indonesian stock exchange website. Data analysis was carried out by multiple linear regression. The results showed that financial performance using the profitability ratio had no effect on the timeliness of submitting financial reports, liquidity and company size showed that it had a positive effect on the timeliness of submitting financial reports. And leverage shows that it has a negative effect on the timeliness of submitting financial reports.
PENGARUH GREEN INNOVATION DAN KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2021 nada Yasya; Muchlis Muchlis
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v2i1.551

Abstract

This study aims to examine and analyze the effect of Green Innovation and Financial Performance on firm value proxied by Tobin's Q and Price to Book Value. This study uses a multiple linear regression equation model which is processed with Eviews software version 12. The sample for this research is food and beverage sub-sector companies listed on the Indonesian Stock Exchange for the period 2017 – 2021 using a purposive sampling technique. The results showed that Green Innovation has a negative effect on Tobin's Q and Price to Book Value, Return On Assets has a positive effect on Tobin's Q and Price to Book Value, Earnings Per Share has no effect on Tobin's Q and Price to Book Value, and Debt To Equity Ratio has no effect on Tobin's Q, but has a positive effect on Price to Book Value. These results provide an indication that companies in the food and beverage sub-sector in Indonesia that carry out green innovation consider that the disclosure and implementation of this innovation does not result in the company getting rewards from investors in the form of an increase in share prices and financial performance remains a factor that cannot be separated from investors' assessment of firm value.
DAMPAK REAL EARNINGS MANAGEMENT TERHADAP NILAI PERUSAHAAN DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI MODERATING VARIABLE PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR PADA BURSA EFEK INDONESIA PERIODE 2015–2019 Nur Indah Aggianti; Nova Novita
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v2i1.552

Abstract

The research has a purpose to determine and analyze the impact of real earnings management (REM) on firm value and institutional ownership in moderating the impact of real earnings management (REM) on firm value in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019. The population in this research are a manufacturing companies in food and beverage sub-sector, that obtain sample of 9 companies after through the sample selection process using the purposive sampling method. The result of this research indicate that real earnings management (REM) proxied by abnormal CFO, abnormal production cost, and abnormal discretionary expenses has a negative effect on firm value, institutional ownership is able to moderate the effect of real earnings management (REM) proxied by abnormal CFO, abnormal production costs, and abnormal discretionary expenses on firm value. The implication of the result of this reseach are that company management, the investor, and the academics expected to consider the practice of real earnings management (REM) in order to degrade the firm value.
PENGARUH PROFITABILITAS, ASSET QUALITY, CAPITAL STRUCTURE DAN MARKET RESPONSE TERHADAP KOMPENSASI EKSEKUTIF SEKTOR PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2015-2019 Priscilia Andriana Lengo; Taufik Hidayat
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v2i1.554

Abstract

The purpose of this research is to determine the impact of profitability, asset quality,capital structure and market response on executive compensation of 33 banks sector in Indonesia Stock Exchange period 2015 -2019. Financial Performance of banks used in this study is Profitability measured by Return On Asset (ROA), Asset quality measured by Non Performing Loan (NPL), capital structure measured by Capital Adequacy Ratio (CAR), and Market Response measured by Price Earning Ratio (PER). The result of this study showed that Profitability (ROA) has a positive significant to executive compensation, Asset quality (NPL) and Capital structure (CAR) has no significant effect on executive compensation. While market response (PER) has a negative significant to executive compensation.
PENGARUH PRICE EARNINGS RATIO (PER), PRICE TO BOOK VALUE (PBV), DAN INFLASI TERHADAP HARGA SAHAM PERUSAHAAN FARMASI YANG TERCATAT DI BEI 2017-2021 Rafly Raditya Syahputra; Wiwi Idawati
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v2i1.555

Abstract

The purpose of this research is to analyse the influence of Price Earnings Ratio, Price to Book Value, and Inflation toward Stock Prices of pharmacy companies listed on Indonesia Stock Exchange in the period of 2017-2021. The sample of this research consists of 8 pharmacy companies. The dependent variable is represented by the stock price index, while the independent variables in this study are Price Earnings Ratio, Price to Book Value, and inflation. The research method used is a quantitative method that takes into account the company's market ratios of financial reports obtained from the IDX website and the level of inflation in Indonesia. Partially, the results of this study indicate that during the 2017-2021 period Price to Book Value has a positive and significant influence toward pharmacy companies stock prices. While price earnings ratio and inflation didn’t have a significant influence toward pharmacy company stock prices.
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK JAKARTA Susilowati Susilowati; Sparta Sparta
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v2i1.556

Abstract

The purpose of this study was to the Effect of Cash Turnover, Accounts Receivable Turnover and Inventory Turnover on Profitability of Manufacturing Companies in the Consumer Goods Industry Sector Listed on the Indonesia Stock Exchange (Period 2016 – 2020). The data used in this paper were obtained from financial report data published by IDX, which was taken from the website www.idx.co.id. The theoretical basis used is signal theory. The population in this study were manufacturing companies listed on the Indonesia Stock Exchange from 2016 – 2020. The sampling technique used the purposive sampling method, so there were 41 companies as a sample. The data is processed using the Eviews v.10 application. Hypothesis testing using partial test (t statistical test). The results showed that Cash Turnover, Accounts Receivable Turnover, Inventory Turnover, Firm Size and Leverage had a positive effect on Profitability and simultaneously had a positive effect on Profitability in manufacturing companies listed on the Indonesia Stock Exchange for the period 2016 – 2020.
PENGARUH INTEREST BASED INCOME, FEE BASED INCOME DAN CAPITAL ADEQUACY RATIO (CAR) TERHADAP RETURN ON ASSETS (ROA) fachri Husein Al Farizi; Bani Saad
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 1 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 01, Ju
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35384/jamie.v2i1.557

Abstract

This study aims to determine Interest Income, Fee Based Income, Capital Adequacy Ratio and Return On Asset in conventional bank BUMN in Indonesia. This study uses data from 4 BUMN conventional banking that have been listed on the Indonesia Stock Exchange. Hyphotesys in this study was tested by descriptive statistics and using multiple regression analysis. The result of this study show that interest income has a negative effect, fee-based income has no effect, and capital Adequacy ratio has a positive effect on return on assets for the 2017Q1 – 2021Q4 period.
PENGARUH TATA KELOLA PERUSAHAAN TERHADAP FINANCIAL DISTRESS (STUDI EMPIRIS PADA PERUSAHAAN ASURANSI UMUM DI BURSA EFEK INDONESIA PERIODE 2014-2022) Utami , Rosalia Setya; Sufina, Lediana
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 2 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze and determine whether there is an influence of good corporate governance as proxied by managerial ownership, institutional ownership, independent board of commissioners, audit committee and auditor reputation on financial distress. The sample used in this research consisted of 10 general insurance companies that were listed on the Indonesian Stock Exchange for the period 2014-2022. The sampling technique in this research was purposive sampling and multiple linear regression methods. The research results show that managerial ownership and auditor reputation have a negative and significant effect, institutional ownership and an independent board of commissioners have a negative and insignificant effect on financial distress, while the audit committee has a positive and significant effect on financial distress.
PENGARUH MOTIVASI BELAJAR EKSTRINSIK, PERILAKU BELAJAR, DAN LINGKUNGAN BELAJAR TERHADAP PRESTASI AKADEMIK MAHASISWA (STUDI PADA MAHASISWA STIE INDONESIA BANKING SCHOOL ANGKATAN 2021 - 2023) Prameswari, Ebita; Wardani, Deni
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 2 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In the era of globalization, various complex challenges arise and require solutions. One solution is to improve the quality of human resources which are influenced by various factors, including skills and competencies. Fresh graduates who are not only disadvantaged but also face challenges in finding a job are often considered fresh graduates. In Indonesia, the concept of fresh graduate is very complex and multidimensional, with many graduates pursuing higher education and adapting to the new work environment. The success of fresh graduates depends on a variety of factors, including the quality of education and the quality of the learning environment. The achievement of academic success can be influenced by a variety of factors, including the quality of education and the quality of the learning environment. External factors, such as society, and academic life, play an important role in providing adequate support and making students feel valued. Internal factors, such as the quality of learning activities, also play an important role in determining the success of fresh graduates. The type of research used in this study is primary data using a survey method with questionnaires to collect data directly from respondents and secondary data is information that has been collected and processed by other parties and can be obtained from various sources such as books, the internet, and scientific journals that are relevant to the research topic. Hypothesis testing in this study uses the PLS or Partial Least Square method with SmartPLS 4.0 software. The results showed that Extrinsic Learning Motivation has no effect on Academic Achievement, Learning Behavior had a positive effect on Academic Achievement, and Learning Environment had a positive effect on Academic Achievement.
PERSEPSI MAHASISWA AKUNTANSI TERHADAP MATA KULIAH ETIKA BISNIS DAN PROFESI AKUNTANSI DIPANDANG DARI SEGI GENDER (Studi kasus pada mahasiswa akuntansi yang belum/sudah mengikuti mata kuliah etika bisnis dan profesi akuntansi di STIE Indonesia Banking School) Putra, Saddam Anazga; Darniaty , Will Andilla
Journal of Accounting, Management and Islamic Economics Vol. 2 No. 2 (2024): Journal of Accounting, Management, And Islamic Economics, Volume 02, No. 02, De
Publisher : Ibs Press

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to find out whether there are differences in the perceptions of accounting students towards business ethics and the accounting profession based on gender and those who have not/have taken courses in business ethics and the accounting profession. The population or objects in this study are active students majoring in accounting at STIE Indonesia Banking School batches of 2019, 2020, 2021 and 2022. The sample selection method used is Convenience Sampling. The results of the study show that: (1) There is no difference in perceptions of accounting students towards business ethics and the accounting profession in terms of gender, and (2) There are differences in perceptions between accounting students who have not and have taken courses in business ethics and the accounting profession.

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