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International Journal of Accounting and Management Research (IJAMR)
Published by Institut Teknologi dan Bisnis Widya Gama
ISSN : 27211118     EISSN : 27211126     DOI : https://doi.org/10.30741/ijamr.v5i1.1290
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 3 No. 2 (2022): September" : 5 Documents clear
The Effect of LDR, NPL, CAR on Return on Asset of Conventional National Commercial Bank in Indonesia Sochib Sochib; Fetri Setya Liyundira; Ani Yulianti
International Journal of Accounting and Management Research Vol. 3 No. 2 (2022): September
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v4i1.1104

Abstract

Loan distribution is measured by the Loan to Deposit Ratio (LDR) and effective credit management to maintain credit collectability is measured by Non-Performance Loans (NPL). Besides that, the adequacy of the minimum capital provision is measured by a good Capital Adequacy Ratio (CAR). The purpose of this study is to prove the effect of LDR, NPL and CAR on Return on Assets (ROA). Do LDR, NPL and CAR have an effect on ROA in the 2017 to 2021 research period. The population for this study takes conventional national commercial bank entities in Indonesia during the 2017-2021 period. By using purposive sampling, a representative sample is obtained with certain criteria. This study uses a linear regression technique to examine the effect of LDR, NPL and CAR variables. The results of the study show that the Loan to Deposit Ratio and Non-Performance Loans have a significant effect on Return on Assets while the Capital Adequacy Ratio has no effect.
The Effect of Earning Per Share (EPS), Return On Equity (ROE), and Net Profit Margin (NPM) on the Stock Price of Manufacturing Companies Listed on the BEI Period 2017 - 2019 Ayu Putri Lestari; Ratna Wijayanti Daniar Paramita; Muhammad Mudhofar
International Journal of Accounting and Management Research Vol. 3 No. 2 (2022): September
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v3i2.1151

Abstract

The purpose of this study was to examine the effect of Earning Per Share (EPS), Return On Equity (ROE) and Net Profit Margin (NPM) on stock prices in manufacturing companies listed on the IDX for the 2017-2019 period. Sampling was carried out using purposive sampling method, and obtained 97 manufacturing companies multiplied by 3 years so as to obtain a sample of 291 companies used as samples in this study. The secondary data source in this study comes from the IDX. The analysis technique in this study uses multiple linear analysis. Based on partial results show that Earning Per Share (EPS) has a significant effect on stock prices, Return On Equity (ROE) has a significant effect on stock prices and Net Profit Margin (NPM) has no effect on stock prices.
The Effect of Company Ownership Structure, Profit Rate and Company Risk on Intellectual Capital Performance (Study on Banking Companies Listed on The Indonesia Stock Exchange in 2017 - 2019) Ria Lestari Pangastuti
International Journal of Accounting and Management Research Vol. 3 No. 2 (2022): September
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v3i2.1152

Abstract

This study aims to determine the effect of managerial ownership structure, institutional ownership structure, profit level, and company risk on the significance of intellectual capital performance. This type of research is quantitative research where populations or samples are analyzed to test hypotheses. The population in this study is banking companies listed on the Indonesia Stock Exchange in 2017 - 2019. The method used is purposive sampling method, the sample obtained is 41 companies. The type of data used is secondary data where the data is processed from publication data. The results of this study indicate that managerial ownership structure has no significant effect on intellectual capital performance, institutional ownership structure has a significant effect on intellectual capital performance, profit level has no significant effect on intellectual capital performance, and company risk has no significant effect on intellectual capital performance.
The Influence of Accountability and Transparency on Budget Performance With The Concept of Value For Money in The Lumajang District Government Sukma Uli Nuha
International Journal of Accounting and Management Research Vol. 3 No. 2 (2022): September
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v3i2.1153

Abstract

The purpose of this study was to determine the effect of accountability and transparency on budget performance with the concept of value for money at the Lumajang District Government. The type of research used is causal associative research, namely analysis that aims to understand the causal relationship, data collection by interviewing and distributing questionnaires to respondents. Purposive sampling technique and this research data is processed using SPSS (Statistica Product and Service Solution) software with data analysis testing, classical assumption test and hypothesis testing. The conclusion of this study is that partially accountability and transparency have a positive and significant effect on budget performance with the concept of value for money. In hypothesis testing there is a positive and significant effect, and simultaneously between accountability and transparency together have an effect on budget performance with the concept of value for money. Based on the research results, the advice given to the Lumajang Regency government is to be able to create accountability and maintain accountability and transparency on budget performance.
Financial Ratio Analysis as an Assessment Tool in Measuring the Company's Financial Performance at COCO 51.673.09 Lumajang Gas Station in 2017 -2019 Dwi Putri Handayani; Noviansyah Rizal; Fetri Setyo Liyundira
International Journal of Accounting and Management Research Vol. 3 No. 2 (2022): September
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v3i2.1154

Abstract

The study aims to determine how the company's financial performance at SPBU COCO 51.673.09 Lumajang because the company's performance is a description of how the financial condition of a company regarding the good and bad state of a company which is a reflection of future work performance. To find out the financial performance required analysis of financial statements. The data analysis method used is quantitative descriptive method using measurement of liquidity, solvency, profitability and activity ratios. Based on the results of research from the liquidity ratio in 2017 to 2019, it can be said that it is not good because the company has difficulty in paying off current liabilities. Based on the solvency ratio in the period 2017 - 2019 is quite good where in each year it has increased, this is due to the low expenditure of companies sourced from loans. In the assessment of the activity ratio for the period 2017-2019, it can be said that it is quite good, judging from the development of the increase, this situation must be maintained. The profitability ratio in the period 2017 - 2019 is good which shows an increase in profit even though there is still a decrease.

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