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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. 4 No. 2 (2023): September" : 5 Documents clear
Analysis of the Millennial Generation's Perspective Becoming Young Entrepreneurs during the Covid-19 Pandemic Nawangsih Nawangsih; Hassan Touati
International Journal of Accounting and Management Research Vol. 4 No. 2 (2023): September
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v3i1.873

Abstract

Previous research related to millennials who are interested in becoming young entrepreneurs, can be an interesting study, especially during the covid 19 pandemic. The research objectives are: 1. To find out the millennial generation's perspective on young entrepreneurs, 2. To identify the factors that influence the millennial generation to be young entrepreneurs and 3. To find out the form of productive economic business opportunities created by the millennial generations. This research is a qualitative type using a literature study approach. Scientific reference sources are taken from various sources that are relevant to the theme of the research carried out as well as from various reference books as a reference for the theory taken. The results showed that the millennial generation's perspective on young entrepreneurs during the current covid 19 pandemic, responded very positively, where the millennial generation who updated digital technology, and made technology a part of their lives, felt they had a greater opportunity to become a young entrepreneur.
The Role of Receivables Cash and Dividends in Stock Investment on the Indonesia Stock Exchange Yulian Ade Chandra; Kartika Ayu Kinanti; Moh. Hudi Setyobakti
International Journal of Accounting and Management Research Vol. 4 No. 2 (2023): September
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v4i2.1144

Abstract

Investment plays an important role in a country's economy. How companies controlled by majority shareholders can establish a relationship of mutual need and mutual benefit with retail investors. Dividends can be a bridge for fair and proportional profit sharing. The ratio of receivables to cash and Dividend Per Share is important to be further investigated using statistical tests. The ratio of receivables to cash is a novelty in financial management research. If the ratio of receivables to cash is too high, it will create the potential for high dependence of the company on the collective receivables in the future to finance its operations. This article was created with the aim of gaining a strong understanding of the ratio of accounts receivable to cash and Dividend Per Share (DPS) and its relation to sharia-indexed stock prices. The method used in writing this article is descriptive qualitative method. Based on empirical studies and also analysis in the discussion, it shows that Dividend Per Share (DPS) has a large and crucial role in making decisions on stock buying and selling transactions made by investors. This can be interpreted that theoretically, Dividend Per Share (DPS) affects stock prices.
The Influence of Liquidity, Leverage, Company Growth and Profitability on Dividend Policy in Manufacturing Companies on The Indonesia Stock Exchange for The Period 2017 - 2019 Fahad Rohma Dika; Muhammad Rijalus Sholihin; Moh. Hudi Setyo Bakti
International Journal of Accounting and Management Research Vol. 4 No. 2 (2023): September
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v3i2.1155

Abstract

The purpose of this study is to test and analyze the effect of liquidity, leverage, company growth and profitability on dividend policy. This research is quantitative research. The research objects used in this study are current ratio (CR), debt to equity ratio (DER), growth, and return on assets (ROA), on the dependent variable, namely dividend policy. The type of data in this study is secondary data sourced from annual financial reports published through the official website on the Indonesian stock exchange. The population used is manufacturing companies on the Indonesian stock exchange. Sampling this study using purposive sampling with a total sample of 20 companies. The method used in quantitative research, especially quantitative analytics is the deductive method. The technique in this study uses multiple linear analysis. The results of this study indicate that the curent ratio has no effect on the dividend payout ratio in manufacturing companies on the Indonesian stock exchange for the period 2017 - 2019.
The Effect of LDR, NPL, CAR on Return on Asset of Conventional National Commercial Bank in Indonesia Sochib Sochib
International Journal of Accounting and Management Research Vol. 4 No. 2 (2023): September
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v3i1.1278

Abstract

Every effort to increase company profits impacts the prosperity of investors as owners. Profit optimization involves aligning assets, particularly in banking, where key factors influencing profits include the bank's ability to allocate funds as credit and the management's proficiency in handling loans to maintain collectibility and ensure sufficient capital. Loan distribution is measured using the Loan to Deposit Ratio (LDR), while effective credit management is gauged by Non-Performance Loans (NPL). The adequacy of minimum capital provision is assessed by the Capital Adequacy Ratio (CAR). This study aims to demonstrate the influence of LDR, NPL, and CAR on Return on Assets (ROA) during the 2017-2021 period in Indonesian national commercial banks. Purposive sampling selects a representative sample, and linear regression is employed to analyze the variables' impact. The research findings indicate that LDR and NPL have a significant effect on ROA, while CAR does not.
Discretionary Accruals: Detecting the Quality of Earnings Using Corporate Governance, Firm Size and Leverage Melasari Melasari; Yeni Widyanti
International Journal of Accounting and Management Research Vol. 4 No. 2 (2023): September
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v4i2.1350

Abstract

This research is designed to explain the influence of leverage, size and corporate governance proxied by the audit committee independent commissioners on earnings quality as measured using discretionary accruals directly and through the moderating variable family ownership. Data was obtained from the financial reports of companies that met the sample criteria of 644 manufacturing companies in 2019-2022. The data analysis method uses descriptive analysis. The results showed that each variable has a different effect, such as the audit committee and leverage variables, there is no effect on earnings quality, this shows that the presence or absence of an audit committee and high or low does not encourage companies to make discretionary accruals, while the independent commissioner variable has a negative and significant effect on earnings quality, then company size has a positive effect on earnings quality. This research provides insight into the importance of corporate governance and its practical implications to assist company stakeholders in optimising corporate governance policies and earnings management strategies.

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