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Contact Name
Syaiful Bahri
Contact Email
syaifulpb11@gmail.com
Phone
+6281263823278
Journal Mail Official
jurnalintekom@gmail.com
Editorial Address
Dusun Suka Mulia Desa Karang Rejo, Kecamatan Stabat, Kabupaten Langkat
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INDONESIA
International Journal of Economics, Accounting, and Management
ISSN : 3047678X     EISSN : 30476798     DOI : 10.60076/ijeam
Core Subject : Economy,
International Journal of Economics, Accounting, and Management (IJEAM) is a semi-annual academic journal that publishes every six months. This journal presents the latest research and thinking in the fields of economics, accounting, and management. With its broad focus, the journal serves as an important platform for academics, researchers, practitioners, and policymakers to share knowledge, explore recent trends, and analyze current issues relevant to economics, accounting, and management.
Articles 5 Documents
Search results for , issue "Vol. 1 No. 3 (2024): IJEAM - September 2024" : 5 Documents clear
Determinants Of Capital Adequacy Ratio Empirical Study of Banks Listed On The Indonesian Stock Exchange For The Period 2017 – 2022 Veronika Fransiska; Indra Siswanti
International Journal of Economics Accounting and Management Vol. 1 No. 3 (2024): IJEAM - September 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i3.704

Abstract

This study aims to determine the effect of bank size, loan to deposit ratio, operating expenses on operating income, return on assets and non-performing loans on capital adequacy ratio. This research was conducted at commercial banks listed on the Indonesia Stock Exchange for the period 2017-2022. The population in this study were 46 commercial banks. The sampling technique used in this study was purposive sampling, thus the sample used was 39 samples. The data were analyzed using panel data regression. The results showed that bank size has a positive and significant effect on capital adequacy ratio, loan to deposit ratio has a negative and significant effect on capital adequacy ratio, operating expenses operating income has a positive and significant effect on capital adequacy ratio, return on assets has no effect on capital adequacy and non-performing loans have no effect on capital adequacy ratio.
The Effect of Tax Avoidance on Liquidity, Profitability and Capital Structure PT. Bukalapak Tbk Sri Widari
International Journal of Economics Accounting and Management Vol. 1 No. 3 (2024): IJEAM - September 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i3.734

Abstract

This study's overarching goal is to dissect the impact of tax evasion on the capital structure, liquidity, and profitability of PT. Bukalapak.com Tbk firms traded on the IDX from 2022 to 2024. This study used multiple regression analysis and a quantitative technique to find that capital structure, profitability, and liquidity impact tax evasion levels. There is a correlation between a company's liquidity and its propensity to participate in tax avoidance, and between a company's profitability and its propensity to use tax avoidance approaches to reduce cash outflows associated with tax payments. Because interest paid on debt is tax deductible, tax avoidance strategies are often accompanied with a capital structure that is heavily reliant on debt
The Role of Financial Performance in Mediating the Effect of Tax Planning and Corporate Social Responsibility on the Value of Property & Real Estate Companies Listed on the Indonesia Stock Exchange in 2020 - 2023 Najmatu Rahmah Ali; Dwi Kismayanti Respati
International Journal of Economics Accounting and Management Vol. 1 No. 3 (2024): IJEAM - September 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i3.742

Abstract

The purpose of this study is to find out an overview of how tax planning and corporate social responsibility in Property & Real Estate Sector Companies can affect company value through financial performance as a mediating variable in 2020 - 2023. The data used are financial statements and sustainable reports obtained from the Indonesia Stock Exchange website and the websites of each company with a total sample of 31 companies and 109 total observations. Panel data regression analysis was selected as an analysis technique to test the research data with the help of Eviews 12 software. The results of the tested hypothesis in the form of tax planning affect company value and financial performance, while corporate social responsibility affects company value and financial performance, as well as a significant influence of financial performance on company value. This study also obtained results in the form of a mediating role of financial performance in relation to corporate social responsibility and tax planning affecting company value
Conceptual Analysis of the Importance of Leadership Style in Educational Organizational Behavior Anissaa Alhaqqoh Darwis; Agus Saputra; Anita Triana Apriyanti; Wulan Noviyanti Asyarah; Zunus Matori; Yudo Dwiyono
International Journal of Economics Accounting and Management Vol. 1 No. 3 (2024): IJEAM - September 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i3.743

Abstract

Leadership style is a major factor that greatly influences the dynamics and performance of an organization. This article will explore in depth the importance of leadership style in organizational behavior. Through a conceptual analysis supported by various literature reviews, this article will explain how leadership style impacts job satisfaction, productivity, innovation, and organizational culture. In addition, this paper will also highlight the impact of leadership style on overall organizational success. The leadership style applied by a leader can affect various aspects of an organization, including work culture, employee motivation, and overall organizational effectiveness and performance. This article aims to explore the importance of leadership styles in organizational behavior through a literature review and conceptual analysis. The main focus is to identify various leadership styles, analyze their influence on organizational behavior, and provide recommendations for effective integration between leadership and organizational behavior
Analysis of Factors Influencing Attitude Towards Advertisement: Case Study of Video Advertisements on the TikTok Platform Denni Tri Yunardi; Mery Citra Sondari
International Journal of Economics Accounting and Management Vol. 1 No. 3 (2024): IJEAM - September 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60076/ijeam.v1i3.744

Abstract

This study aims to analyze the factors that influence attitudes towards advertisements (Attitude Towards Advertisement - ATA) on the TikTok social media platform, especially on In-Feed video advertisements. The factors studied include Entertainment (ENT), Informativeness (INF), Irritation (IRT), Credibility (CRT), and Personalization (P). The research method used is Structural Equation Modeling-Partial Least Squares (SEM-PLS). Data were collected through a survey distributed to TikTok users in Indonesia who are in generation Z. The results showed that the ENT, CRT, and P factors had a positive and significant effect on ATA, while the IRT factor had a significant negative effect. However, the INF factor did not have a significant effect on ATA.

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