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INDONESIA
Journal on Economics, Management and Business Technology
Published by Ihsa Institute
ISSN : -     EISSN : 29620694     DOI : -
Core Subject : Economy, Science, Engineering,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering
Journal on Economics, Management and Business Technology, is a Economics, Management and Business Technology published since 2022 by IHSA Institute. Journal on Economics, Management and Business Technology published 2 times a year (March and September), Each issue consists of a minimum of 5 articles, the scope of this journal is Economics, Management and Business Technology.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 32 Documents
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he effect of infrastructure on economic growth in Indonesia Tunjung Hapsari
Journal on Economics, Management and Business Technology Vol. 1 No. 1 (2022): September: Economics, Management and Business Technology
Publisher : IHSA Institute

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Abstract

Infrastructure development of infrastructure in Indonesia has been going on for quite a long time and the investment incurred is very big. But still quite a lot of problems experienced by our country in particular regarding the weak planning, insufficient quantity, poor quality, and so forth. The problems discussed in this study is whether the factors of production are represented by the infrastructure (roads, electricity, telephone, and water) have a significant influence and contribution to the output variables are represented by per capita income for the government to set policy direction in the development of infrastructure in Indonesia. The data used are panel data with the period from 2004 to 2009 for 26 provinces in Indonesia. To find the results of the BLUE (Best Linear Unbiased Estimator), the test for a panel like the Chow Test and Hausman Test so that got fixed effect panel data model for the complete data with characteristics as above. Then do the test assumptions such as Classical multicollinearity, Heteroskidastity, and autocorrelation. The end result is the four independent variables above, which have two variables that have a significant effect on economic growth of the road, electricity and two more variables which have no significant effect of telephone and water.
Analysis of the leading sectors of the city of Salatiga in 2009-2012 ADI SAPUTRO WIJAKSONO
Journal on Economics, Management and Business Technology Vol. 1 No. 1 (2022): September: Economics, Management and Business Technology
Publisher : IHSA Institute

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Abstract

This thesis aims to determine the leading economic sectors in the City of Salatiga. This study uses secondary data for the period from 2009 to 2012 and the results of research interviews with Salatiga City Government companies: PDAM Salatiga, PT PLN Salatiga Service Unit, PD BPR Bank Salatiga, Office of Transportation Communications, Culture and Tourism Salatiga and PT. Telkom Property/PT. GRAHA SARANA DUTA (GSD) Salatiga. GRDP data for 2009-2012 was processed using the Location Quotient (LQ) approach and the Dynamic Location Quotient (DLQ) approach. The average LQ results for the 2009-2012 period show that there are five (5) basic sectors and 1 basic sub-sector in Salatiga City which are included in the base sector, meaning that these sectors in Salatiga City have a comparative advantage (LQ > 1) namely Livestock Sub Sector (LQ = 1.24), Electricity, Gas and Water Supply Sector (LQ = 6.08), Construction Sector (LQ = 1.07), Transportation and Communication Sector (LQ = 2.90) , the Financial Institutions, Leasing and Corporate Services Sector (LQ = 2.63) and finally the Services Sector (LQ = 1.77). And the average DLQ results for the 2009-2012 period show that there are two (2) sub-sectors that are not yet excellent but have the potential to excel in the future, namely; Food Crops Sub-Sector (DLQ = 1.00) and Fisheries Sub-Sector (DLQ = 1.12) and there is one (1) superior sector and has the potential to excel in the future namely; Construction Sector (DLQ = 1.01). 63) and finally the Services Sector (LQ = 1.77). And the average DLQ results for the 2009-2012 period show that there are two (2) sub-sectors that are not yet excellent but have the potential to excel in the future, namely; Food Crops Sub-Sector (DLQ = 1.00) and Fisheries Sub-Sector (DLQ = 1.12) and there is one (1) superior sector and has the potential to excel in the future namely; Construction Sector (DLQ = 1.01). 63) and finally the Services Sector (LQ = 1.77). And the average DLQ results for the 2009-2012 period show that there are two (2) sub-sectors that are not yet excellent but have the potential to excel in the future, namely; Food Crops Sub-Sector (DLQ = 1.00) and Fisheries Sub-Sector (DLQ = 1.12) and there is one (1) superior sector and has the potential to excel in the future namely; Construction Sector (DLQ = 1.01).
The application of corporate governance to the earnings management of the banking industry in Indonesia in the 2005-2007 period Abhimayu Hendra
Journal on Economics, Management and Business Technology Vol. 1 No. 1 (2022): September: Economics, Management and Business Technology
Publisher : IHSA Institute

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Abstract

The aims of this research is to examine the influence of corporate governance mechanisms, such as, board of commissioner composition and size, audit committee size, composition of independent audit committee members and their expertise on earnings management practice in public bank companies listed in Indonesia Stock Exchange. The samples of this research are all of the public bank companies that existed in Indonesia in the year 2005-2007 which were listed on the Indonesia Stock Exchange. The research data were collected from the public bank's financial statement and annual report for the period of 2005 to 2007. From purposive sampling method, I have collected 72 observations from 24 public bank companies/3 years. By using multiple regression analysis as the research method, the results showed that five independent variables influenced the earnings management of public bank companies simultaneously. The conclusion of this research is only board commissioner composition and audit committee expertise that significantly affects earnings management, while board commissioner size, composition of independent audit committee members and size has no significant effect on earnings management.
The effect of implementing corporate governance studies on manufacturing companies listed on the IDX in the 2008 period on disclosure of social responsibility Lukman Pieter
Journal on Economics, Management and Business Technology Vol. 1 No. 1 (2022): September: Economics, Management and Business Technology
Publisher : IHSA Institute

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Abstract

The objectives of this research observed the influence of corporate governance implementation on corporate social responsibility disclosure. Management ownership, independent board of commissioners, audit committee, and external auditors are used as proxies for corporate governance, with firm size and leverage as control variables. Corporate social responsibility disclosure as a dependent variable. The population in this study is 138 manufacturer companies, which are listed at Indonesian Stock Exchange in 2008 based on Indonesia Capital Market Directory, such us basic industry & chemicals, miscellaneous industry, and consumer goods industry. The sample was taken using the method of purposive sampling and those meeting the selection criteria were also taken. The criteria are listed companies at the Indonesian Stock Exchange in 2008 whose annual reports disclose CSR activities and can access at the Capital Market Reference Center (CMRC). The sample used was from 84 manufacturer companies. This study observed three categories of corporate social responsibility disclosure items from Hackston & Milne (2006) research. These categories are environment, product, and linkage in community. The results indicate that only an external and firm size auditor has a significant positive influence on the disclosure of corporate social responsibility. On the other hand, the percentage of management ownership, the proportion of independent commissioners, audit committees, and leverage failed to show its significant effect.
Evaluation of the quality of staff and management support on the effectiveness of accounting information systems Paschal Vishnu Rasto Karnantio
Journal on Economics, Management and Business Technology Vol. 1 No. 1 (2022): September: Economics, Management and Business Technology
Publisher : IHSA Institute

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Abstract

The purpose of this study was to examine the effect of staff quality and management support on the effectiveness of accounting information systems, either partially or simultaneously. This type of research is a type of correlational research, which aims to find whether there is a relationship between two or more variables. Data collection techniques used are interviews, observation, documentation, questionnaires. The data analysis techniques used were: (1) To determine the partial effect of staff knowledge of technology, training, technical skills, and management support on the variable effectiveness of accounting information systems, namely through the t test. (2) To determine the simultaneous effect of staff knowledge on technology, training, technical ability, and management support for the variable effectiveness of the accounting information system, namely through the F test. Based on the results of the analysis that has been carried out, it can be concluded that the variables of staff knowledge of technology and staff training variables partially have no positive effect, while the variables of technical ability and management support partially have a positive effect. Through the F test it can be concluded that simultaneously there is a variable influence of staff knowledge of technology, staff training, technical skills, and management support on the effectiveness of the accounting information system. while the variables of technical ability and management support partially have a positive effect. Through the F test it can be concluded that simultaneously there is a variable influence of staff knowledge of technology, staff training, technical skills, and management support on the effectiveness of the accounting information system. while the variables of technical ability and management support partially have a positive effect. Through the F test it can be concluded that simultaneously there is a variable influence of staff knowledge of technology, staff training, technical skills, and management support on the effectiveness of the accounting information system.
Analysis of the relationship between the use of working capital and financial performance Elkana Butar-Butar
Journal on Economics, Management and Business Technology Vol. 1 No. 2 (2023): March: Economics, Management and Business Technology
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Abstract

This study aims to see the close relationship between the use of working capital and financial performance in food and beverage companies from 2002 to 2006. The type of research used is an empirical study. Data collection techniques using the documentation method. In this analysis, the steps used are: (1) calculating the level of working capital turnover, (2) calculating company profitability, (3) looking for the relationship between working capital turnover and financial performance. To find out the relationship between working capital turnoveThis study aims to see the close relationship between the use of working capital and financial performance in food and beverage companies from 2002 to 2006. The type of research used is an empirical study. Data collection techniques using the documentation method. In this analysis, the steps used are: (1) calculating the level of working capital turnover, (2) calculating company profitability, (3) looking for the relationship between working capital turnover and financial performance. To find out the relationship between working capital turnover and financial performance, correlation analysis techniques are used. The results of the study show that the efficiency of working capital as seen from working capital turnover is related to financial performance as seen from ROI. This can be seen from the significance level between working capital turnover and ROI which is 0.001. ROI has a relationship with the level of working capital turnover because the significance level is less than 0.01.r and financial performance, correlation analysis techniques are used. The results of the study show that the efficiency of working capital as seen from working capital turnover is related to financial performance as seen from ROI. This can be seen from the significance level between working capital turnover and ROI which is 0.001. ROI has a relationship with the level of working capital turnover because the significance level is less than 0.01.
The effect of accounting profit information on stock prices in food and beverage companies on the Indonesian stock exchange Cici Sutarmi
Journal on Economics, Management and Business Technology Vol. 1 No. 2 (2023): March: Economics, Management and Business Technology
Publisher : IHSA Institute

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Abstract

So far, financial reports, especially balance sheets and profit and loss are still believed to be reliable tools for users to reduce the risk of uncertainty in making economic decisions. In this study, the authors use accounting profit information which is focused on the three profit figures, namely gross profit, operating profit, and net profit based on the profit and loss financial statements. The purpose of this study was to determine the effect of accounting profit information on stock prices in food and beverage companies listed on the IDX in 2007-2011. Information and data in this study include secondary data. Secondary data was obtained from the company's financial reports and annual reports through the Makassar representative Capital Market Information Center (PIPM), company official website and IDX official website. The research sample is a food and beverage company in the period 2007-2011. The number of samples used is 10 companies. Hypothesis testing uses multiple regression analysis with the help of SPSS version 19.0. Using the t test to analyze the closeness of the relationship of individual variables, and the F test to see the relationship simultaneously. The test results failed to prove the effect of gross profit and operating profit on stock prices in food and beverage companies on the IDX in 2007-2011. Net income is the only variable that has a positive and significant effect on stock prices in food and beverage companies on the IDX in 2007-2011. Hypothesis testing uses multiple regression analysis with the help of SPSS version 19.0. Using the t test to analyze the closeness of the relationship of individual variables, and the F test to see the relationship simultaneously. The test results failed to prove the effect of gross profit and operating profit on stock prices in food and beverage companies on the IDX in 2007-2011. Net income is the only variable that has a positive and significant effect on stock prices in food and beverage companies on the IDX in 2007-2011. Hypothesis testing uses multiple regression analysis with the help of SPSS version 19.0.
Effect of accounting profit, cash flow, and return on assets on stock returns (Empirical Study on Consumer Goods Industry Listed on the Indonesia Stock Exchange Period 2007 -2009) sidik sidik
Journal on Economics, Management and Business Technology Vol. 1 No. 2 (2023): March: Economics, Management and Business Technology
Publisher : IHSA Institute

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Abstract

The goal to be achieved in this study is to determine the effect of accounting profit, cash flow components, return on assets on stock returns. The research data was obtained from the official website of the Indonesia Stock Exchange. The object of this research is all consumer goods industry companies listed on the Indonesia Stock Exchange for the period 2007-2009. Determination of the sample in this study using a purposive sampling method based on the availability of data during the study period and the type of data is secondary, while the analytical method used is a multiple linear regression model. The results of this study show that accounting profit, operating cash flow, investment cash flow, funding cash flow, and return on assets together have a significant influence on stock returns. While partially the effect is different, accounting profit, investment cash flow and funding cash flow each have a significant negative effect on stock returns. Operating cash flow has no significant positive effect on stock returns and ROA has a significant positive effect on stock returns. The conclusion of this study shows that the regression model formed with independent variables consisting of accounting profit, operating cash flow, investment cash flow, financing cash flow and return on assets can be used to predict stock returns in the consumer goods industry.
Analysis of financial ratios to predict financial distress in manufacturing companies listed on the IDX Kurni Dwi Citra
Journal on Economics, Management and Business Technology Vol. 1 No. 2 (2023): March: Economics, Management and Business Technology
Publisher : IHSA Institute

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The purpose of this study is to determine the variables that can explain the prediction of financial distress in manufacturing companies. This research was conducted to test the hypothesis (hypotheses testing) proposed by researchers, where the variables EBITS, ROE, Fixed Assets Turnover, Size and Tax Expense can explain the prediction of financial distress in manufacturing companies. As well as the use of an analytical model to measure prediction accuracy which can explain the prediction of financial distress by the logit model. This research uses secondary data obtained from ICMD Indonesia Stock Exchange (IDX). A total of 11 healthy companies and 11 unhealthy companies were taken using the Z-score method. The samples were companies experiencing financial distress taken during the 2004-2009 period. The data used in this study include financial ratios which include TOAS, CATA, SETA, APNPTA, SCA, SWC, STFA, GPM, LTDTD, WCLTD, CASH, PHASE, ROE, EBITPC, EBITS, OIBOIA. The statistical method used to test the hypothesis is Logistic Regression analysis with the Stepwise method. The results of this study indicate that the CATA, APNPTA, and CASH variable analysis tools are variables that can explain the prediction of financial distress in manufacturing companies listed on the IDX for the 2004-2009 period.
Analysis of the financing accounting system at pt. People's Bank of Indonesia (Persero) Tbk. Mardinata Manado sub-branch office Julieta Monica Latumena
Journal on Economics, Management and Business Technology Vol. 1 No. 2 (2023): March: Economics, Management and Business Technology
Publisher : IHSA Institute

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This study aims to analyze the effectiveness and suitability of the working capital credit financing accounting system at PT. Bank Rakyat Indonesia (Persero) Tbk, Martadinata Sub-Branch Office and find out whether PT. Bank Rakyat Indonesia (Persero) Tbk, Martadinata Sub-Branch Office has been carried out in accordance with the inclusion of banking financing accounting standards and procedures for providing applicable financing. This research was conducted at PT. Bank Rakyat Indonesia (Persero) Tbk, Martadinata Manado Sub-Branch Office. The initial step taken by the author is field research in the form of a t-shirt study by visiting the research object, namely PT. Bank Rakyat Indonesia (Persero) Tbk, Martadinata Manado Sub-Branch Office. Next, the author collects data that will be used in research, namely in the form of primary data obtained by the author from the results of interviews with staff and employees of PT. Bank Rakyat Indonesia (Persero) Tbk, Martadinata Sub-Branch Office and secondary data obtained by the author through books, written reports obtained from companies such as company organizational structure, brief history of the company, and list of credit financing collectibility in 2014 and early 2015 and other literature in accordance with the purpose of writing. From this secondary data, the authors obtain theories that will be analyzed and evaluated with primary data, so that the authors can provide conclusions and suggestions. The data analysis technique used by the author is descriptive method. The findings from this analytical study, it can be concluded that PT. Bank Rakyat Indonesia (Persero).

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