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Contact Name
Selvia Roos Ana
Contact Email
ejournal@itbwigalumajang.ac.id
Phone
+6282331745620
Journal Mail Official
ejournal@itbwigalumajang.ac.id
Editorial Address
https://ejournal.itbwigalumajang.ac.id/index.php/ijamr/about/editorialTeam
Location
Kab. lumajang,
Jawa timur
INDONESIA
International Journal of Accounting and Management Research (IJAMR)
ISSN : 27211118     EISSN : 27211126     DOI : https://doi.org/10.30741/ijamr.v5i1.1290
Core Subject : Economy,
Focus and Scope International Journal of Accounting and Management Research (IJAMR) is published twice a year in March and September, published by Institut Teknologi dan Bisnis Widya Gama Lumajang since March 2020. International Journal of Accounting and Management Research as a forum for publishing scientific articles in the field of accounting and management.
Articles 5 Documents
Search results for , issue "Vol. 1 No. 1 (2020): March" : 5 Documents clear
THE QUALITY OF TOURISM SERVICES IN BUILDING TOURISM LOYALTY Tri Palupi Robustin
International Journal of Accounting and Management Research Vol. 1 No. 1 (2020): March
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/10.30741/ijamr.vol1isss1

Abstract

Situbondo Regency has a very famous beach as one of the favorite tourism destinations in East Java Province namely Pasir Putih Beach. The objective of this study was to examine the partial and simultaneous effect of the quality of tourism services, consisting of 3 components, i.e., attraction, accessibility, and amenities, on tourist loyalty. Here, explanatory study examined the causal relationship between one variable with another variable by hypothesis test. Population is the tourists who had visited Pasir Putih Beach in Situbondo and sample is 80 respondents taken by purposive sampling technique. Multiple linear regression used to analyze research data. The results of the study showed, the quality of tourism services a partial and simultaneous effect on tourist loyalty.
IS TANZANIA’S LOGISTICS INFLUENCE CHINA'S FOREIGN DIRECT INVESTMENTS?: A QUANTITATIVE APPRAISAL Nuhu A. Sansa
International Journal of Accounting and Management Research Vol. 1 No. 1 (2020): March
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/10.30741/ijamr.vol1isss1

Abstract

This study was conducted to evaluate the effect of the Tanzania Logistics on Chinese Foreign Direct Investment for the period 2007 to 2017 in Tanzania. The Simple Regression Model has been used to evaluate the Effects of Tanzania Logistics on Chinese Foreign Direct Investment over the period 2007 to 2017 in Tanzania. From world bank data and data published by author Han in 2019 the influence of Tanzania's logistics on Chinese foreign direct investment was analyzed in the 2007-2017 period in Tanzania. The findings of this study are quite interesting. Research findings reveal that there is a significant positive relationship between Tanzania Logistics and Chinese Foreign Direct Investment during the 2007 to 2017 period in Tanzania. The results showed that the Tanzania Logistics Affect the overall Chinese Foreign Direct Investment during the period 2007 to 2017 in Tanzania.
BANK FUNDS MANAGEMENT AND ITS EFFECTS ON NET INTEREST MARGIN Hesti Budiwati
International Journal of Accounting and Management Research Vol. 1 No. 1 (2020): March
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/10.30741/ijamr.vol1isss1

Abstract

The purpose of this study is to study the effect of bank fund management on Net Interest Margin. Bank fund management in this study uses the Interest Expense Ratio, the Interest Rate Risk Ratio and the Loan to Deposit Ratio. The study was conducted at BPR in Indonesia. The sample taken was 65 banks using quarterly financial statements for 4 quarterly periods for each bank. With a purposive sampling technique, a sample of 260 BPR financial reports was obtained. The method used is multiple linear regression analysis. The results of the study stated that the Interest Cost Ratio, Interest Risk Ratio and Loan to Deposit Ratio have a significant effect both partially and simultaneously on the Net Interest Margin with a positive relationship direction. Overall, 15.7% of the net interest margin at BPR in Indonesia can be discussed by the Interest Cost Ratio, Interest Rate Risk Ratio and Loan to Deposit Ratio. While the remaining 84.3% of the net interest margin is determined by other variables. Future studies are expected to examine other variables that use bank profits.
DETERMINANTS OF CAPITAL STRUCTURE: A CASE OF NON-FINANCIAL SECTOR OF PAKISTAN Urooj Khalid; Waqas Ahmad; Muhammad Abubakar; Muhammad Asrar
International Journal of Accounting and Management Research Vol. 1 No. 1 (2020): March
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/10.30741/ijamr.vol1isss1

Abstract

The purpose of this study is to investigate the determinants of the capital structure of the Sugar Industry in Pakistan. This study reviews different theories related to the capital structure to formulate testable propositions concerning the determinants of the capital structure of the sugar industry of Pakistan. Panel data econometric techniques such as fixed effects and random effects are used to investigate the most significant factors that affect the capital structure choice of sugar firms listed on the Pakistan Stock Exchange for the period 2009-2018. The results of the study suggest that variables such as firm size, financial flexibility, asset structure, profitability, liquidity, growth, risk, and affect all measures of the capital structure of Pakistan corporations. Short-term debt is found to represent an important financing source for corporations in Pakistan. Firm size and current ratio have a negative and significant relationship with Capital Structure ratios. Long term debt, Working Capital, Asset Structure, asset utilization, Effective tax rate, Financial Flexibility, Growth opportunity, Risk Volatility have a positive and significant relationship with Capital Structure ratios. Due to the existence of a negative relationship between profitability and capital structure, investors must consider capital structure before making investment decisions.
IMPRESSION OF LIQUIDITY, LEVERAGE, AND INDEPENDENT COMMISSIONERS ON THE VALUE OF NATIONAL PRIVATE BANK GENERAL COMPANIES Sochib Sochib; Noviansyah Rizal
International Journal of Accounting and Management Research Vol. 1 No. 1 (2020): March
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/10.30741/ijamr.vol1isss1

Abstract

Management hopes to make a profit with the intention of adding value to the company. Through the provision of sufficient bank funds to meet liquidity and lending to increase profitability and increasing company value. Company value is built by managing good company assets so that profits are obtained. This information gives a signal to the stock market and is responded by the market at stock prices. This study aims to determine the influence of liquidity, leverage, and independent commissioners on firm value. The study population is national private commercial banks listed on the Indonesia Stock Exchange in the 2014-2018 period. Samples were taken based on purpose sampling so that 17 samples were obtained. The study uses a linear regression approach with liquidity variables measured by Loan to Deposit Ratio, Leverage is measured by Debt to Equity Ratio, independent commissioners are measured by the number of independent commissioners, and company value is measured by Tobin's Q. The results that liquidity has a significant negative influence on the value of the company, leverage has no influence on the value of the company, and Independent Commissioners have a significant positive influence on the value of the company.

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