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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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STRUKTUR KEPEMILIKAN, PERSAINGAN USAHA DAN MANAJEMEN LABA Putra, Reno Maulana; Novita, Nova
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

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Penelitian ini bertujuan untuk menguji hubungan struktur kepemilikan dan persaingan usaha terhadap manajemen laba. Struktur kepemilikan dan persaingan usaha digunakan sebagai variabel independen dikarenakan memiliki pengaruh terhadap manajemen laba. Struktur kepemilikan pada penelitian ini diproksikan dengan kepemilikan keluarga dimana menggunakan pengukuran persentase kepemilikan keluarga dan multiple large shareholder menggunakan dummy variabel, sedangkan persaingan usaha menggunakan Herfindahl-Hirschman Index. Manajemen laba diukur menggunakan Metode Modifikasi. Penelitian ini dilakukan pada Perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2019. Data yang diperoleh dengan mengakses website Bursa Efek Indonesia. Sampel pada penelitian ini menggunakan metode purposive sampling untuk mendapatkan 8 perusahaan dengan penjualan terbesar dari masing-masing 5 sektor selain sektor keuangan perbankan, lembaga keuangan non-bank dan jasa lainnya dimana untuk penelitian ini jumlah observasi adalah sebanyak 215. Hasil penelitian variabel kepemilikan keluarga, multiple large shareholder terbesar pertama memiliki hasil berpengaruh negatif signifikan terhadap manajemen laba. Untuk variabel multiple large shareholder terbesar kedua dan persaingan usaha memiliki hasil tidak berpengaruh signifikan terhadap manajemen laba. Saran untuk penelitian selanjutnya adalah menggunakan seluruh sampel yang ada di Bursa Efek Indonesia untuk hasil yang lebih dapat diandalkan.
PENGARUH THIN CAPITALIZATION, R&D EXPENDITURE, TRANSFER PRICING, TERHADAP TAX AVOIDANCE, PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) Haitsamathif, Feubravally; Putri, Vidiyanna Rizal
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

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This study aims to examine the effect of thin capitalization, r&d expenditure, transfer pricing on tax avoidance in mining companies listed on the Indonesian Stock Exchange (IDX). In this study, using control variables, namely profitability and firm size (Size). The sample in this study are mining companies listed on the Indonesia Stock Exchange (IDX) for the 2015-2019 period. This study uses a sampling method in the form of purposive sampling using secondary data from financial statements and there are 22 banking companies listed on the Indonesia Stock Exchange (IDX) used in this study.
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, SOLVABILITAS DAN AUDIT TENURE TERHADAP JANGKA WAKTU AUDIT PADA PERUSAHAAN PROPERTI & REAL ESTATE DI BURSA EFEK INDONESIA PERIODE 2014 - 2019 Lubis, Talitha Idelia; Sparta, Sparta
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

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui apakah ukuran perusahaan, profitabilitas, solvabilitas dan audit tenure merupakan faktor-faktor yang mempengaruhi jangka waktu audit pada perusahaan properti dan real estat yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014 - 2019. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel 150 perusahaan properti dan real estat yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014 - 2019. Analisis data menggunakan analisis regresi data panel. Hasil penelitian menunjukkan bahwa profitabilitas berpengaruh terhadap jangka waktu audit, sedangkan ukuran perusahaan, solvabilitas dan audit tenure tidak berpengaruh terhadap jangka waktu audit.
PENGARUH INTELLECTUAL CAPITAL TERHADAP ASSET QUALITY PERBANKAN INDONESIA Khotari, Hary Rafi; Sadikin, Dikdik Saleh
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

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The purpose of this study was to examine the effect of intellectual capital on the quality of assets of banks in Indonesia listed on the Indonesia Stock Exchange for the period 2015-2019 with credit collectability and log size as control variables. The sample selection in this study used a purposive sampling method and resulted in a sample of 7 Conventional Banks Book IV in banks listed on the Indonesia Stock Exchange during the 2014-2019 period. The analysis technique used in this research is multiple linear regression analysis. The hypothesis in this study is based on previous research and various other supporting theories. The findings in this study provide a positive effect on asset quality. Based on research results. Our suggestions in this study include that Bank Indonesia and the Financial Services Authority need to strengthen monitoring and control of banking operations to ensure that IC components are complementary. The regulations, policies and directives regarding HC, SC, and CE that are used must be synchronized or harmonized to ensure the improvement of the quality of banking assets.
PENGARUH DIGITAL BANKING TERHADAP PROFITABILITAS DAN EFISIENSI OPERASIONAL PERBANKAN Atasyadila, Hasna; Muchlis , Muchlis
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

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Abstract

This study aims to determine whether the influence of Digital Bank on Return On Assets (ROA) or net profitability, determine whether the influence of Digital Bank on Net Interset Margin (NIM), and determine whether the influence of Digital Bank on BOPO. The method used in writing this final project is a quantitative method with the population used, namely Book III Conventional Banks and Book IV Banks during the 2016-2020 period with a total of 18 banks. This study uses the purpose method. sampling with statistical tests using the EViews10 program. The results of this study prove that Digital Banking has a positive and significant effect on ROA. The implementation of digital banking has resulted in increased bank profitability, due to an increase in the number of transactions through e-banking such as mobile and online transactions. Digital Banking also has a negative and significant effect on BOPO, which indicates a huge increase in efficiency in banking operations resulting from the application of digital banking. In addition, Digital Banking resulted in a decrease in NIM which indicated a decrease in the cost of intermediation that occurred in the banking industry due to the implementation of digital banking.
PENGARUH INFORMATION ASYMMETRY, EARNING MANAGEMENT, VOLUNTARY DISCLOSURE, DAN FIRM SIZE TERHADAP COST OF EQUITY PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016 - 2020 Manalu, Renata Agnessya; Hidayat, Taufiq
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

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The purpose of this study was to examine the effect of information asymmetry, earning management, voluntary disclosure, and firm size on cost of equity. Furthermore, this study examines the relationship of independent variables to the dependent variable. Information asymmetry is proxied by bid-ask spread, earning management is proxied by discretionary accruals, voluntary disclosure is proxied by index which refers to discretionary financial and non-financial information, and firm size is proxied by total assets. The multiple linear regression method with the Ordinary Least Square (OLS) technique was used to test the effect of independent variables on the dependent variable. A total of 20 State-owned companies listed from 2016 to 2020 were sampled in this study. The result of this study found that information asymmetry has no significant effect on cost of equity, earning management has no negative significant effect on cost of equity, voluntary disclosure has a positive significant on cost of equity, and firm size has a positive significant on cost of equity.
PENGARUH GOOD CORPORATE GOVERNANCE, PROFITABILITAS, DAN LEVERAGE TERHADAP MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BEI TAHUN 2015 – 2019 Elindika, Arjiepmi Mina; Sparta, Sparta
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

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Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh Good Coorporate Governance,Profitabilitas, dan Leverage terhadap Manajemen Laba Perusahaan Manufaktur. Manajemen Laba merupakan variabel independen yang diukur menggunakan Model Dechow-Dichev (2002). Penelitian ini dilakukan pada perusahaan yang terdaftar dalam Bursa Efek Indonesia (BEI) periode 2015 – 2019. Penelitian ini menggunakan analisis regeresi berganda untuk menguji hipotesis tersebut. Sampel pada penelitian ini menggunakan metode purposive sampling untuk mendapatkan 20 sampel perusahaan Manufaktur Sektor Industri Barang Konsumsi.  Hasil penelitian ini menunjukan bahwa Kepemilikan Institusional, Kepemilikan Manajerial dan Komite Audit tidak memiliki pengaruh terhadap Manajemen Laba, Komisaris Independen memiliki pengaruh yang positif terhadap Manajemen Laba, Dewan Komisaris memiliki pengaruh yang negatif terhadap Manajemen Laba, Profitabilitas memiliki pengaruh yang positif terhadap Manajemen Laba, Leverage tidak memiliki pengaruh terhadap Manajemen Laba.
PENGARUH E-WOM, KREDIBILITAS LABEL, DAN KREDIBILITAS INFLUENCER TERHADAP MINAT BELI KONSUMEN STUDI KASUS PADA INDUSTRI KOSMETIK DAN LABEL “TASYA FARASYA APPROVED” Putri, Syafira Ramadhanti; Wulandari , Nuri
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

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This study aims to analyze the influence of Electronic Word of Mouth (E-WOM), label credibility, and influencer credibility on consumer purchase intention in the cosmetics industry, focusing on the "Tasya Farasya Approved" label. The main issue addressed is the extent to which the "Tasya Farasya Approved" label impacts consumer purchase intention for cosmetic products. The research method uses a quantitative approach, with data collected through questionnaires distributed to consumers who use cosmetics with this label. The results indicate that influencer credibility has a positive and significant effect on consumer purchase intention. These findings highlight the importance of an influencer's credibility in influencing consumer purchasing decisions and demonstrate the potential of a special label issued by an influencer to strengthen product image in the cosmetics industry.
DAMPAK PENERAPAN SISTEM ENTERPRISE RESOURCE PLANNING (ERP) TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN SEKTOR MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Ramadhanti, Seli; Saad, Bani
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

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This research aims to identify and analyse differences in financial performance seen from the return on assets (ROA), current ratio (CR), and debt to equity ratio (DER) before and after the implementation of enterprise resource planning (ERP). This research is a quantitative research, in which the data was obtained from the annual financial statements contained on the company's official website, the official website of the Indonesia Stock Exchange (IDX), the official website of idn financials and the official website of the The Indonesia Capital Market Institute (TICMI). The sample used in this research was determined using purposive sampling, so that there were a sample of 30 manufacturing companies listed on the IDX that had implemented the ERP system in the 2003-2017 period. Data were analyzed by comparing various ratios over the three years before and the three years after ERP system implemantation. The results of this research indicate that there is no significant difference in financial performance seen from the return on assets (ROA) and current ratio (CR), but there is significant different from debt to equity ratio (DER) between before and after ERP implementation.
PENGARUH KEDISIPLINAN BELAJAR, MANAJEMEN WAKTU, DAN MOTIVASI BELAJAR TERHADAP HASIL BELAJAR PADA MAHASISWA REGULER SORE DAN EKSTENSI SELAMA PEMBELAJARAN HYBRID LEARNING (Studi Pada Mahasiswa STIE Indonesia Banking School)” Humaira , Nadira; Bagasworo , Wasi
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

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This study aims to test and analyze the influence of learning discipline, time management, and learning motivation on learning outcomes in regular afternoon and extension students during hybrid learning at STIE Indonesia Banking School students during the 2020 to 2023 learning period. In this study, there are independent variables, namely learning discipline, time management, and learning motivation. While the dependent variable in this study is learning outcomes.Hypothesis testing in this study used the PLS or partial least square method with SmartPLS 3.0 software. The data collection technique used a Google Form application questionnaire to collect all information from the respondents. The sample in this study were active students of STIE Indonesia Banking School class of 2020-2023 who participated in hybrid learning.The results of the analysis show that learning discipline has a positive and significant effect on learning outcomes. Time management shows that it has no effect on learning outcomes. Learning motivation has a positive effect on learning outcomes.

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