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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 50 Documents
 1   2   3   4   5 
Formulation of Business Strategy at Faeyza Gallery Store with Porter's Swot & Fives Forces Analysis Approach (Descriptive Analysis Study of Live Streaming Sales Competitiveness) Wahyudin, Gildian Rahadian; Tantri, Prisilia Angel; Abrori, Imam
International Journal of Accounting and Management Research Vol. 6 No. 1 (2025): March 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v6i1.1561

Abstract

This study aims to determine the role of SWOT analysis and Porter's Five Forces in increasing the competitiveness of Toko Faeyza Gallery in the live streaming sales business at Shopee. This research uses a qualitative approach with data collection methods in the form of observation, interviews, and documentation. Data analysis was carried out descriptively with data validity tested through source triangulation. The results showed that: (1) The SWOT analysis applied includes an assessment of strengths, weaknesses, opportunities, and threats. Based on the IFAS and EFAS matrix calculations, a score of 1.40 and 0.50 was obtained, respectively. This position shows that Toko Faeyza Gallery is in quadrant I (progressive), which means that the live streaming strategy at Shopee has significant strengths that can be utilized to encourage business growth. (2) Porter's Five Forces analysis shows that this method is relevant for recognizing barriers to new entrants, bargaining power of suppliers and buyers, potential substitute products, and intensity of competition. These results provide constructive strategic guidance for Toko Faeyza Gallery in formulating strategies to compete effectively in the digital marketplace.
Factors Determining Stock Prices: Financial Performance Perspectives and Management Strategy Mukhsin, Muhammad; Lukiana, Ninik; Prasetyo, Aji
International Journal of Accounting and Management Research Vol. 6 No. 1 (2025): March 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v6i1.1572

Abstract

The purpose of this research is to investigate the extent to which financial indicators and managerial policies affect stock valuations among consumer goods sector firms listed on the Indonesia Stock Exchange (IDX) over the 2018 to 2022 period. The variables analyzed include Debt to Equity Ratio (DER), Return on Equity (ROE), Current Ratio (CR), Price to Earnings Ratio (PER), Firm Size, and Dividend Payout Ratio (DPR). This study uses multiple linear regression methods to test the relationships between variables. The results showed that DER, ROE, Firm Size, and DPR had a significant effect on stock prices, while CR and PER had no significant effect. In theory, variables such as ROE and firm size reflect the company's managerial performance and stability, which are the main considerations for investors. The practical implications of this study provide guidance for investors to focus on these variables in investment decision-making. Meanwhile, companies need to pay attention to their capital structure and dividend policy to attract investor interest and increase the attractiveness of stocks in the market.
Analysis of Sharia Audit Quality: Literature Review Study Shoimah, Imro’atun; Imani, Safarinda
International Journal of Accounting and Management Research Vol. 6 No. 1 (2025): March 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

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

Abstract

This study discusses the indicators for measuring Sharia audit quality and the factors that influence Sharia audit quality. This study is a library research. Factors that can influence Sharia audit quality from several studies, including Sharia Audit Quality is determined by Audit Tenure and Sharia Audit Quality is determined by Audit Fees. In addition, time pressure, work experience, and ethics also affect the quality of Sharia audits. Independence in fact, some researchers also state that Sharia audit quality is also influenced by independence in appearance (independence in appearance), independence in competence (independence in terms of expertise), and education. Auditors who conduct audits in financial institutions must understand financial accounting standards in the field of auditing and Public Accountant Professional Standards (SPAP).
The Effect of Credit Risk and Liquidity Risk on Bank Profitability Rahadiansyah, Reska Budi; Edwiga, Taqwa Ananda; Lestari, Henny Setyo
International Journal of Accounting and Management Research Vol. 6 No. 2 (2025): September 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v6i2.1584

Abstract

The purpose of this study was to determine the extent to which Credit risk, Liquid Assets to Deposit Ratio, and Bank Size to affect the profitability of banks listed on the Indonesia Stock Exchange during the period 2019 - 2023. The variables analyzed in this study, namely Credit risk, Liquidity risk, and Liquid Assets to Deposit Ratio, as well as control variables, namely Bank Size, GDP Growth, and Inflation. This study uses a panel data regression method with a random effect model approach to test the relationship between variables. The results showed that Credit risk has a significant negative effect on profitability, while Liquidity risk has no significant effect. Liquid Assets To Deposit Ratio and Bank Size have a positive effect on bank profitability. Meanwhile, GDP Growth and Inflation have no significant effect. These findings theoretically confirm that the importance of managing credit risk and liquidity risk in maintaining the financial performance of banks. The implications of this study provide direction for investors and banking management to make strategic decisions in risk assessment, liquidity structure, and growth policy to improve profitability and competitiveness in the banking sector.
The Effect of Liquidity Risk on the Financial Performance of Commercial Bank Listed on the Indonesian Stock Exchange Kholis, Muhammad Shofy Muhaiminu; Anugrah, Fatimah Ladiza Nuradhelia; Lestari, Henny Setyo
International Journal of Accounting and Management Research Vol. 6 No. 2 (2025): September 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v6i2.1589

Abstract

This study aims to examine the variables that affect financial performance in commercial banks listed on the Indonesia Stock Exchange. The method used is secondary data collection from 41 commercial banks over a five-year period (2019–2023), with a total of 205 data that meet the criteria. The data analysis used is the panel data regression method using EViews 9 software. The results of the study obtained that the Current Ratio and Capital Adequacy Ratio do not affect the bank's financial performance, while the Loan to Deposit Ratio and Loan to Asset Ratio have a positive effect on the bank's financial performance. Liquidity Gap Ratio, Non-performing Loans, and Deposits have been shown to have a negative effect on the bank's financial performance. The urgency of this research lies in the critical role of banking in maintaining financial system stability and supporting national economic growth, where weak financial performance and poor risk management can threaten public trust and overall economic resilience. Therefore, the results of this study are expected to be a reference for conventional banks in determining the factors that affect the bank's financial performance.
The Influence of Risk Management on Company Value Commercial Bank in Indonesia Wulandari, Ayu; Djaja, Kerstan Nathanael; Lestari, Henny Setyo
International Journal of Accounting and Management Research Vol. 6 No. 2 (2025): September 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v6i2.1598

Abstract

The purpose of this study is to examine how credit risk, liquidity risk, solvency risk, bank size, and bank deposits influence the Price-Earnings Ratio (P/E ratio) of commercial banks listed on the Indonesia Stock Exchange during 2019–2023. The research is motivated by the phenomenon of fluctuating bank valuations in Indonesia’s capital market, where inconsistent findings from prior studies on risk management and firm value create a research gap. To address this, the study investigates three main independent variables—credit risk, liquidity risk, and solvency risk—and two control variables, bank size and bank deposits. Using a quantitative explanatory approach, panel data regression with fixed and random effects models was employed on 38 banks, yielding 190 observations. The results reveal that solvency risk has a significant positive effect on the P/E ratio, whereas credit risk, liquidity risk, bank size, and bank deposits show no significant impact. These findings highlight the importance of solvency management in sustaining investor confidence and firm valuation. Theoretically, this contributes to risk–value literature, while practically, it suggests that bank managers and investors should prioritize solvency stability when formulating capital structure and risk management policies.
Intellectual Capital as a Determinant of Sustainable Profitability of Islamic Banks Indrianasari, Neny Tri; Jariah, Ainun; Lukiana, Ninik
International Journal of Accounting and Management Research Vol. 6 No. 2 (2025): September 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v6i2.1603

Abstract

This study aims to examine the effect of Financing to Deposit Ratio (FDR) on the profitability of Islamic Rural Banks (BPRS) in East Java, with Intellectual Capital (IC) moderating variable. Using a quantitative approach, the study analyzes secondary financial data from 15 BPRS for the 2020–2023 period. Profitability is measured Return on Equity (ROE), while IC is assessed using the Value Added Intellectual Coefficient (VAIC™), which includes Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). The results indicate that FDR has a significant positive effect on ROE, implying that effective utilization of third-party funds through financing contributes positively to profitability. However, when IC is introduced as a moderating variable, the relationship between FDR and ROE becomes negative, suggesting that IC weakens the direct effect of FDR on profitability (quasi moderation). This indicates that high financing aggressiveness without strong intellectual capital may lead to increased risk and reduced profitability. The findings highlight the strategic role of IC consisting of human, structural, and relational capital in strengthening risk management and operational efficiency. Islamic banks are encouraged to invest in intellectual capital development to ensure sustainable profitability and competitive advantage in the long term.
Firm-Specific Determinants of Bank Liquidity in Indonesia Akbar, Maulana; Fadilla, Akhmal Aries; Lestari, Henny Setyo
International Journal of Accounting and Management Research Vol. 6 No. 2 (2025): September 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v6i2.1605

Abstract

This study aims to examine the firm-specific determinants that influence bank liquidity among conventional commercial banks in Indonesia during the period 2019–2023. Using panel data regression on a sample of 23 banks listed on the Indonesia Stock Exchange, the study analyzes the impact of six independent variables—Capital Adequacy Ratio (CAR), Total Loan to Total Assets Ratio (TLTAR), Interest Rate Margin (IRM), Deposit Ratio, Non-Performing Loans (NPL), and Return on Assets (ROA)—on the liquidity ratio (measured as liquid assets to total assets). The results show that CAR has a significant positive effect, while TLTAR has a significant negative effect on bank liquidity. Other variables such as IRM, deposits, NPL, and ROA were found to have no significant influence. These findings indicate that adequate capital reserves and balanced credit allocation are crucial for maintaining liquidity in Indonesian banks. The study contributes to the literature by providing empirical evidence from the Indonesian banking sector and offers insights for bank managers and regulators to develop policies that enhance financial stability.
Implications of Halal Certificates for Micro, Small and Medium Enterprises Mudhofar, Muhammad; Wibisono, Yusuf; Samsuranto, Samsuranto
International Journal of Accounting and Management Research Vol. 6 No. 2 (2025): September 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v6i2.1662

Abstract

Halal certification for micro, small, and medium enterprises (MSMEs) is a form of government recognition that guarantees the halal status of a product  complied with by business actors. The urgency of this research lies in the increasing importance of halal certification as a standard of consumer trust and a driver of competitiveness in the halal industry. This study aims to analyze the implications of halal certification on MSMEs in Lumajang Regency. The research uses a descriptive qualitative method with data collected through observation, interviews, and documentation. Primary data were obtained from respondents’ interviews, while secondary data came from relevant documents. Data analysis was conducted in three stages: data reduction, data presentation, and conclusion drawing. The findings show that halal certification has significant implications for MSMEs, particularly in enhancing product credibility and business sustainability. The policy provides economic benefits by expanding market opportunities, optimizing the captive market, and increasing producer turnover. Moreover, halal certification positively contributes to regional economic development by opening employment opportunities for auditors and facilitators of halal product processes. These results emphasize that the implementation of halal certification is not only a compliance requirement strategic instrument for strengthening the halal business ecosystem in Lumajang Regency.
The Role of Corporate Social Responsibility and Environmental Performance on the Company's Financial Performance Yulianti, Ani; Paramita, Ratna Wijayanti Daniar; Ana, Selvia Roos; Jualiasari, Deni; Sochib, Sochib
International Journal of Accounting and Management Research Vol. 6 No. 2 (2025): September 2025
Publisher : Institut Teknologi dan Bisnis Widya Gama Lumajang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30741/ijamr.v6i2.1718

Abstract

This research aims to test and analyze the influence of corporate social responsibility and environmental performance on the company's financial performance. This type of research is a descriptive quantitative research and uses secondary data. The population of this study is manufacturing companies that meet the requirements and operate from 2021 to 2023 The research sampling technique was carried out by purposive sampling method. The manufacturing companies that were the research sample that met the criteria amounted to 25 companies in a 3-year period. This study used multiple linear regression analysis and hypothesis testing. The results of this research hypothesis test show that corporate social responsibility has a positive effect on financial performance, where the company has managed the effectiveness of its resources well. And environmental performance also has a significant effect on the company's financial performance.

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