Indonesian Journal of Business, Accounting and Management
Indonesian Journal of Business, Accounting, and Management (IJBAM) are devoted to publishing research papers for students, academics, researchers, and professors to share advances in accounting, business, and management theory and practice. IJBAM aimed to tie researchers to share high-quality publications at the national and international levels through a double-blind review process. IJBAM focuses on issues pertaining to the empirical investigation of Indonesian Business, Accounting, and Management and employs standard accounting and management analysis tools focusing on the Indonesian economy. The journal publishes original and reviews papers, technical reports, case studies, research notes, teaching cases, and commentaries. The coverage of Indonesian Journal of Business, Accounting, and Management (IJBAM) includes, but is not limited to, the following subjects: Business Administration, Marketing, Entrepreneurship, Human Resources, Business Innovation, Organization Theory, Management Information System, Electronic Commerce, Information System and Technology, Accounting, Islamic Economics, Islamic Finance, Syariah Accounting, Syariah Banking, Consumer Behavior, Internet Marketing, Management, Financial and Banking, Human Resource, Economics, International Business, Operations Management, Technology and Innovation, Business Ethics, and all Areas of Accounting, and all Areas of Business and Information Development around the world. The Journal welcomes the submission of manuscripts that meet the general criteria of significance and scientific excellence. All articles published in IJBAM will be peer-reviewed.
Articles
62 Documents
<![CDATA[The Effect of Company Characteristics of Stock Return In Industrial Sector Manufacturing Company Basic and Chemicals Listed In The Stock Exchange Indonesia Period 2013-2017 ]]>
<![CDATA[Eka Yulianto]]>;
<![CDATA[iman sofian suriawinata]]>;
<![CDATA[Rimi Gusliana Mais]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 1 No 02 (2018): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 01 No. 02 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.36406/ijbam.v1i2.563
<![CDATA[Abstract—This study aims to determine the effect of characteristics companies against stock returns in industrial sector manufacturing companies and chemicals listed on the Indonesia Stock Exchange in the period 2013-2017. This study uses a sample of manufacturing sector companies Basic and hemical industries as many as 22 companies listed on the Stock Exchange Indonesia with a period of five years, namely 2013-2017 and the number 110 observation. This study uses secondary data with techniques data collection using the documentation method from the official website of the Exchange Indonesian and stock effects and analyzed using Eviews Software version 10. Based on the results of research that has been done to analyze Leverage has a negative but significant effect on Stock Return this indicates a negative DER impact on increasing interest costs tax saving with companies utilizing interest costs arising from its debt to minimize the tax burden which increases financial distress caused by one of them is the increasing interest on loans high so that it will hurt the economy and increase the value of inflation. Profitability has a significant positive effect on Stock Return . Profitability goes up, so dividend expection rises resulting in stock prices going up anyway. This will encourage an increase in share prices ultimately will increase the Return stocks. Total Assets Turn Over has negative but insignificant effect on Stock Return means an increase in sales is not followed by an adequate profitability so found a negative relationship but not significant]]>
<![CDATA[Analysis of Government’s Performance Accountability Report Preparation at Layouts, Building Structure, and Housing Department of Padang City Government Period 2014-2017 ]]>
<![CDATA[Lexy Putri Ananta]]>;
<![CDATA[Rimi G Mais]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 1 No 02 (2018): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 01 No. 02 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (713.409 KB)
|
DOI: 10.36406/ijbam.v1i2.564
<![CDATA[Abstract— This research analyzes how the Local Government of Padang, especially at Layouts, Building Structure, and Housing Department (TRTB Department) of Padang City preparing Government Performance Accountability Report (LAKIP) in the period 2014 to 2017 from the standpoint of preparation, distribution internal and external agencies, also the process for evaluating and implications for government policy in the future. The analysis is done by looking at the implementation of the mechanism of regulation conformity with the rule set, which is the reference was the Head of the Decree No. 239 LAN Regulations of 2003 and The Minister of State For Administrative Reform and Bureaucratic Reform No. 29 of 2010. This research uses a case study as a research approach to dig deeper information. Data collection techniques used was literature study, document analysis, and interviews. The primary data used was interviews with the main source of research namely the Head of TRTB Department of Padang City Mr. Ir. Dian [2] Fakri, M.Sp. as well as secondary data obtained from various sources such as accounting standards, government regulations, LAKIP documents of TRTB Department of Padang City, and also the official website of the relevant institutions. The results of the research prove that the preparation of the LAKIP of TRTB Department of Padang City has been carried out in accordance with the laws and regulations, the distribution system of the LAKIP is in accordance with applicable regulations according to the LAKIP writing guidelines, the LAKIP value of TRTB Department of Padang City is already quite good but there is no reward and punishment system, and the benefits of LAKIP are as a consideration for granting or defense of positions the head departments.]]>
<![CDATA[Effect of Earnings Management on Firm Value in Mining Companies Listed on the Indonesia Stock Exchange in the Period 2014-2018 ]]>
<![CDATA[Mochammad Ridwan]]>;
<![CDATA[Iman Sofian suriawinata]]>;
<![CDATA[Rimi Gusliana Mais]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 1 No 02 (2018): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 01 No. 02 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (224.256 KB)
|
DOI: 10.36406/ijbam.v1i2.565
<![CDATA[Abstract—This study aims to determine the effect of Partial Earnings Management on Company Value. Using a sample of 85 in the 5 periods of 2014-2018 mining companies, this study found the effect of earnings management on negative company values significantly identified earnings management practices in mining companies that were opportunistic. The profitability control variable has no effect, leverage has no effect, while the size of the company affects the firm's value.]]>
<![CDATA[The Influence Of Profitability On Stock Return With Inflation As A Moderating Variable ]]>
<![CDATA[Paulus Sugito]]>;
<![CDATA[Irvan Noormansyah]]>;
<![CDATA[Nursanita Nasution]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 1 No 02 (2018): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 01 No. 02 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (831.115 KB)
|
DOI: 10.36406/ijbam.v1i2.566
<![CDATA[Abstract—This study aims to analyze the effect of profitability on stock returns with inflation as a moderating variable. The variables tested in this research are profitability proxy for Return On Assets (ROA), Return On Equity (ROE) and Net Profit Margin (NPM), inflation and stock returns. The sample of this research uses 12 automotive companies and automotive components that consistently published financial statements in the Indonesia Stock Exchange period 2013-2017. Samples were taken by purposive sampling method which is a method of samples based on certain criteria. These variables analyzed using panel data regression. In this study, testing hypotheses used the t test, F test and regression used Moderated Regression Analysis (MRA). Panel data regression results showed Adjusted R-squared of 0.153836, which means that the magnitude of the influence of the independent variable moderated by inflation on the dependent variable that can be explained by this equation model is 15.38%. While the remaining 84.62% is influenced by other factors not taken into account in this regression model. The conclusions of this research show that ROA has a significant positive effect on stock returns, ROE has a negative effect on stock returns, NPM has no effect on stock returns, ROA moderated by inflation has a negative effect on stock returns, ROE moderated by inflation has a significant positive effect on stock returns, and NPM moderated by inflation does not affect stock returns]]>
<![CDATA[Analysis Of Maturity Assessment Of Government Internal Control Systems ]]>
<![CDATA[Romi Samiaji]]>;
<![CDATA[Liez Zulfiati]]>;
<![CDATA[Nursanita Nasution]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 1 No 02 (2018): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 01 No. 02 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (568.621 KB)
|
DOI: 10.36406/ijbam.v1i2.567
<![CDATA[Abstract—This study aims to assess the maturity of the government internal control system in the Ministry of Foreign Affairs of the Republic of Indonesia in 2018 and to determine what strategies should be carried out by the Ministry of Foreign Affairs of the Republic of Indonesia in improving the maturity assessment of the government's internal control system in the following year. This research method is a descriptive method using secondary data. Secondary data used in this study are supporting documents obtained at the time of validating the maturity assessment of the government's internal control system in the Ministry of Foreign Affairs of the Republic of Indonesia in 2018. Data Analysis Methods used in this study are in accordance with the Head of the Financial and Development Supervisory Agency Republic of Indonesia No. 4 of 2016 concerning Guidelines for Appraisal and Maturity Improvement Strategy of the Government Internal Control System. In total, there are five assessment focuses that are distributed into 25 SPIP sub-elements according to the Regulation of the Head of the Indonesian Financial and Development Supervisory Agency No 4 of 2016. The results of this study indicate that the conditions of applying the Internal Control System practices at the Ministry of Foreign Affairs of the Republic of Indonesia in 2018 reached the category of "Managed and Measured" with a score of 4.0. Managed and measurable level means that the Ministry of Foreign Affairs of Indonesia has implemented effective internal control. Each personnel implementing the activity always controls the activities on achieving the objectives of the activity itself and the objectives of the Ministry of Foreign Affairs of the Republic of Indonesia. Evaluation is done formally and documented. However, most evaluations are done manually, not yet using a computer application assistance tool.]]>
<![CDATA[The Effect of Effective Tax Rate, Profitability and Debt to Past Liabilitieshe ]]>
<![CDATA[Septian Abdiansyah]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 1 No 02 (2018): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 01 No. 02 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (587.173 KB)
|
DOI: 10.36406/ijbam.v1i2.568
<![CDATA[Abstract—The purpose of this research is to know and analyze the effect of effective tax rate on liabilities, to know and analyze the effect of profitability on liabilities, to know and analyze the effect of past debt on liabilities and to know and analyze the effect of effective tax rate, profitability, and past debt on liability. The method used in this study is a linear regression model using the help of Eviews version 10 software with testing details as follows: classic assumption test (normality, multicollinearity, and heteroscedasticity), multiple linear regression test, determination coefficient test (adjusted R2), hypothesis test (test t) and Hypothesis Test (Test F). The results of this study are effective tax rate variables with the proxy of current effextive tax rate have no significant effect on the dependent liability variable seen the probability value 0.8003> 0.05. Profitability variable with proxy ROA has a significant effect on the dependent variable liability with a probability value of 0.0007 <0.05. Past debt variable with past debt to asset proxy the previous year has a significant effect on the dependent variable liability with a probability value of 0.0002 <0.05. Variable effective tax rate, profitability and past debt simultaneously affect the liability of this case can be seen from the F table value is greater than F calculated that is the value of 2.67 <27.20076.]]>
<![CDATA[Analysis Of Application Of Psak No. 34 (2015 Adjustment) Above Recognition Of Income And Expenses Pt Duta Borneo Madani ]]>
<![CDATA[Yogi Arif Prabowo]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 1 No 02 (2018): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 01 No. 02 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (563.307 KB)
|
DOI: 10.36406/ijbam.v1i2.569
<![CDATA[Abstract—The study aims to determine the recognition of revenues and expenses at one of the growing construction companies in Indonesia named PT Duta Borneo Madani accordance with standar principles of Statement of Financial Accounting Standards or PSAK No. 34 with an adjustment in 2015. The research model uses Percentage of Completion Method Kieso, Weygandt, and Warfield with the cost method (Cost to cost). This study uses primary data obtained from the collection of interviews of respondents as many as three people as accounting and finance practitioners, and policy makers who influence the progress of the increase in revenues and expenses in the corporate environment.In addition, secondary data were also obtained interpretation of data from the primary data of previous studies, books, or reference support obtained from the journal. The data analysis in this research use descriptive qualitative data analysis techniques model of Miles & Huberman. A summary of this study, the first, the results of revenue and expenses recognized companies differ significantly from the methods that result from PSAK No. 34 (Adjustment 2015), it affects the different profit. Second, there are differences in the journal entries of revenues and expenses, as well as the effect on revenues and expenses where the completed contract method of revenue and expenses do not reflect the real situation, in contrast to the percentage]]>
<![CDATA[The Influence Of Fee Audit, Financial Distress, And Profitability On Audit Delay In Manufacturing Company Sectors Mining Listed In Indonesian Stock Exchange 2014-2018 ]]>
<![CDATA[Efa Castio]]>;
<![CDATA[Erna Lovita]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 3 No 1 (2020): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 03 No. 01 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (776.766 KB)
|
DOI: 10.36406/ijbam.v3i1.570
<![CDATA[Abstract—This study is aimed to test the effect of Fee Audit, Financial Distress and Profitability on Audit Delay in manufacturing companies in the mining sector is listed on the Indonesia Stock Exchange 2014-2018. This research uses a quantitative research approach, which is measured by using multiple linear regression based methods with the help Eviews 10. The population in this study were manufacturing companies manufacturing mining listed on the Indonesia Stock Exchange (BEI) in 2014 until 2018. The sample was determined based on purposive sampling method, with a total sample of 18 manufacturing companies manufacturing mining sectors so that the total observation in the study this is as much as 90 observation. The data used in this study are secondary data. the official website of IDX : www.idx.co.id. Bassed on partial regresson analysis, variabel that have an influence on audit delay from manufacturing companies manufacturing mining listed on the Indonesia Stock Exchange (BEI) in 2014 until 2018are financial distress, the higher the financial distress, the company will experience financial distress and then the profitability the greater profits obtained by the company, the shorter the audit report lag, because the company wants to deliver good news. The result taht has no effect on the audit delay mining company is the fee audit variabel the size of the fee given does not affect audit delay, because the auditor will always work professionally.]]>
<![CDATA[The Influence Of Motivation , Competence , Discipline and Compensation for Employee Performance PT HENIDA JAYA Group ]]>
<![CDATA[Elva Lestari]]>;
<![CDATA[Meita Pragiwani]]>;
<![CDATA[M Benny Alexandri]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 3 No 1 (2020): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 03 No. 01 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (603.246 KB)
|
DOI: 10.36406/ijbam.v3i2.571
<![CDATA[motivation , competence , discipline and compensation on the performance of an employee of pt .Tektonindo henida jaya group .The research is quantitative methods using data primary and secondary data .The research is the total sample as many as 128 people .Data processing in this study used a spss analysis , and the analysis using multiple linear regression analysis .The analysis used in this research include the validity , reliability test , a determination , multiple linear regression , test research findings indicate that , 1 ( ) motivation no significant impact on employee performance , 2 ( ) competence significant impact on employee performance , 3 ( ) discipline significant impact on employee performance , 4 ( ) compensation significant impact on employee performance .]]>
<![CDATA[The Effect Of Internal Communication And Ability On Self Development And Organizational Citizenship Behaviour Employees Of PT. Pulo Mas Jaya, Jakarta ]]>
<![CDATA[Gizca Mahanti Aulia Almas]]>;
<![CDATA[Hosni Suradji]]>;
<![CDATA[Muhammad Anhar]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 3 No 1 (2020): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 03 No. 01 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (867.196 KB)
|
DOI: 10.36406/ijbam.v3i1.572
<![CDATA[Abstract—This study aims to examine the influence of internal communication and Ability on self-development and Organizational Citizenship Behavior at PT. Pulo Mas Jaya, Jakarta. This research is a quantitative research with a survey method analyzed using SEM (Structural Equation Modeling) with the Smart Partial Least Square (PLS) 3.0 software program. The population of this study is the company PT. Pulo Mas Jaya, Jakarta. The sample was determined based on the proportional random sampling method with a sample size of 86 employees. The data used are primary data, data collection using an instrument in the form of a questionnaire. Testing uses Outer Model analysis, Inner Model analysis, and hypothesis testing (t-statistical test). The results of this study prove that: (1) internal communication has a positive direct effect on self- development, (2) Ability has a positive direct effect on self- development, (3) internal communication has a positive direct effect on Organizational Citizenship Behavior, (4) Ability has a positive direct effect on personal development. Organizational Citizenship Behavior, and (5) self- development have a positive direct effect on Organizational]]>
