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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 50 Documents
SERVICE QUALITY FACTORS AFFECTING CUSTOMER SATISFACTION PAYMENT POINT ONLINE BANK AT KUD SIDO RUKUN LUMAJANG Erviana Izza Salsabila; Kasno Kasno; Zainul Hidayat
International Journal of Accounting and Management Research Vol. 2 No. 1 (2021): March
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v2i1.684

Abstract

Payment Point Online Bank (PPOB) is a counter for receiving electricity bill payments from PLN customers who are directly online with the bank. The existence of this service system aims to make it easy for customers to pay for electricity, anywhere, anytime, and in any way. The purpose of this study was to determine the service quality factors that affect the satisfaction of Payment Point Online Bank customers at KUD Sido Rukun Lumajang, either partially or simultaneously. The research method used is multiple linear regression statistical method. The results showed that for the variables of physical evidence, reliability, responsiveness, and assurance had no effect on customer satisfaction, for the empathy variable had an influence on customer satisfaction. With a coefficient of determination (R2) obtained at 0.205 which indicates that 20.5% customer satisfaction can be explained by the independent variables, namely physical evidence, reliability, responsiveness, assurance, and empathy, while the remaining 79.5% customer satisfaction is influenced by these variables. other variables not examined in this study. The limitation of this study is that it only examines service quality factors that affect customer satisfaction, while other variables that affect satisfaction are expected to be investigated by further researchers
FACTORS AFFECTING STOCK RETURN OF COMPANIES ENTERED IN IDX HIGH DIVIDEND 20 Fachrizal Yusuf Apriansyah; Ninik Lukiana; Hesti Budiwati
International Journal of Accounting and Management Research Vol. 2 No. 1 (2021): March
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v2i1.685

Abstract

This study aims to examine and analyze the effect of Dividend Policy using the Dividend Payout Ratio proxy, Liquidity using the Current Ratio proxy, and Profitability using the Return On Equity proxy. This research was conducted on companies that are included in IDX High Dividend 20 for the 2015-2017 period. Sampling used in this research is using purposive sampling technique that gets 20 companies as research samples and uses multiple linear regression analysis for data processing. The type of data used is secondary data in the form of financial reports, and the data sources are internal data and external data. The results in this study state that partially dividend policy has a significant effect on stock returns, Likewise, liquidity does not have a significant effect on stock returns, and profitability also does not have a positive and significant effect on stock returns. The limitation of this study is that it only uses dividend policy, liquidity, and profitability variables to determine the impact on stock returns. While other variables that can affect stock returns are not examined and are expected to be continued by other researchers.
IS CONSUMER LOYALTY JUDGING FROM THE CAFE ATMOSPHERE AND THE CONFORMITY OF THE TASTE OF THE PRODUCT? Melisa Riskawati; Riza Bahtiar Sulistyan; Ninik Lukiana
International Journal of Accounting and Management Research Vol. 2 No. 1 (2021): March
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

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

Abstract

Currently the development of the coffee shop industry is increasing. This phenomenon is also seen in Lumajang City. Cafes or coffee shops are in great demand by business people, so many cafes appear every year, one of which is GA Cafe Lumjang.The solution offered in this phenomenon is by develop appropriate marketing strategies such as atmosphere and product taste suitability to maintain customer loyalty. This study aims to determine the effect of cafe atmosphere and product taste suitability on consumer loyalty at GA Cafe Lumajang partially. The research method used is a quantitative research method with multiple linear regression analysis techniques. The number of samples in this study were 94 respondents. The research was carried out by spreadingquestionnaire to consumers GA Cafe Lumajang. The results of this study indicate that cafe atmosphere and product taste suitability have a significant effect on consumer loyalty with a coefficient of determination of 35.4%, the remaining 64.6% of consumer loyalty can be influenced by other variables such as location, service, promotion and product diversity.
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 Local Wisdom-Based Disaster Education and Training Through Education Levels in Disaster-Prone Areas Zainul Hidayat; Mimin Yatminiwati
International Journal of Accounting and Management Research Vol. 4 No. 1 (2023): Maret
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v4i1.991

Abstract

This study aims to find out conceptually-theoretically disaster education and training based on local wisdom can strengthen the character of disaster preparedness. The method used in this study is the library research method, or it can also be called the literature review method, which is a type of study conducted by reviewing relevant relevant literatures. Based on the results of data analysis, it can be concluded that the application of disaster education and training based on local wisdom can improve the character of student preparedness. So that the stronger the character of student preparedness can reduce the risk in the event of a disaster. One of the reasons for the high number of casualties and property losses due to disasters is the lack of preparedness for a disaster. The character of disaster preparedness is certainly not formed instantly, but goes through a long process. Disaster education and training based on local wisdom is the right step in strengthening the character of disaster preparedness in students. Disaster education is very important to be held starting from basic education to higher education.
Development of Sharia Banking Intellectual Capital with A-IBVAIC Neny Tri Indrianasari; Sochib Sochib; Riza Ramadhan
International Journal of Accounting and Management Research Vol. 4 No. 1 (2023): Maret
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v4i1.992

Abstract

This study examines and analyzes the Intellectual Capital Development of Islamic Banking withA-IBVAIC. The variables used to test the model in this study are using VAICA-IBVAIC using three components namely HCE, INVCE, CEE. This research includes causality research. The population in this study were 24 BPRS in East Java Province.The data collection technique uses a documentation study by collecting secondary data, recording, and processing data related to this research. The data used includes: published bank financial reports from 2015 to 2021.Research results found thatIslamic Banking Value Added Human capitaleffect on profitability. This mattershows thatIslamic Banking Value Added Human capitalhas a positive relationship to ROA, if the value ofIslamic Banking Value Added Human capitalincreases, it will give an increase in ROA. Research results found thatIslamic Banking Value Added Innovation Capitalno effect on profitability. This proves thatcapital management innovation will generate more wealth for the owners of capital. Research results found thatIslamic Banking Value Added Capital employedno effect on profitability. This proves thatincrease or decrease fromscoreIslamic Banking Value Added Capital employednot following the increaseor a decrease in the company's ROA.
Local Cultural Wisdom in Waste Handling and Supporting Creative Industries Hudi Setyobakti
International Journal of Accounting and Management Research Vol. 4 No. 1 (2023): Maret
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v4i1.993

Abstract

Local cultural values ​​are often an alternative solution in solving problems in society. Including social and environmental problems including waste. The purpose of this study is to conduct an assessment of the problem and alternative solutions to the waste problem at village tourism sites based on local culture and potential. The method used qualitatively with interviews. The results obtained are that there is a pattern of approach to handling waste problems by utilizing the potential of banana plants, namely banana stems to become a creative industry as a substitute for environmentally friendly places to eat and drink.
Implementation of Kertowono Tea Production Process Control in Efforts to Create Production Targets at PT Perkebunan Nusantara (PTPN) XII in Lumajang Emmy Ermawati
International Journal of Accounting and Management Research Vol. 4 No. 1 (2023): Maret
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v4i1.994

Abstract

The purpose of this study was to determine the implementation of the production process and planning process in an effort to achieve production targets at PT Perkebunan Nusantara (PTPN) XII in Lumajang. This type of research is descriptive research with a qualitative approach where the data were obtained from a PT Perkebunan Nusantara (PTPN) XII in Gucialit sub-district, Lumajang district. In this study, data were obtained using interview and documentation methods for PT Perkebunan Nusantara (PTPN) XII employees in Lumajang. The data used are primary and secondary data. The results of this study state that PT Perkebunan Nusantara (PTPN) XII in Gucialit Lumajang has implemented a production process starting from input, transformation, output and feedback. In the planning process for Kertowono tea production to achieve the production target, it is carried out by minimizing the number of defective products, this happens due to irregularities in the production process that are not maximal, even though the production target every year has not been achieved or fulfilled, the company is still trying to achieve the target. production with market demand which continues to increase every year.
The Influence of Corporate Governance, Corporate Risk, and Profitability on Tax Avoidance (Empirical Study of Companies Listed in the CGPI Index 2018-2020) Fetri Setyo Liyundira; Ananda Ajeng Nur Fidiyyah; Deni Juliasari
International Journal of Accounting and Management Research Vol. 4 No. 1 (2023): Maret
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v4i1.995

Abstract

This study seeks to determine and analyze the effect of corporate governance, corporate risk, and profitability on tax avoidance (empirical study of companies listed in the CGPI index 2018-2020). The research method uses descriptive quantitative. The data used is secondary data using the financial statements of listed companies that are the research sample. The population in this study were 15 companies listed in the CGPI index in SWA magazine. The sampling technique used purposive sampling technique so that the sample obtained was 13 companies that met the criteria during 2018-2020. The results of the analysis in the study indicate that good corporate governance and profitability have no effect on tax avoidance. This shows that the higher good corporate governance and profitability will not affect the increase in tax avoidance. Corporate risk has a significant negative effect on tax avoidance. This shows that the higher the corporate risk will lead to increased tax avoidance.
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.