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 Principal Leadership And Teacher’s Professionalism On Teachers Working Performance At Beacon Academy Kelapa Gading North Jakarta ]]>
<![CDATA[Ibnu Susilo]]>;
<![CDATA[Supandi Supandi]]>;
<![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 ]]>
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DOI: 10.36406/ijbam.v3i1.573
<![CDATA[Abstract—This study aims to analyze the effect of principal leadership on teacher performance at Beacon Academy Kelapa Gading, North Jakarta. Analyzing the effect of teacher professionalism on teacher performance at Beacon Academy Kelapa Gading, North Jakarta. As well as analyzing the influence of school principal leadership and professionalism on the performance of teachers at Beacon Academy Kelapa Gading, North Jakarta. This research method is a quantitative method. The object of this research is the Beacon Academy Kelapa Gading School, North Jakarta. The type of sampling chosen in this study is the Non Probability Sampling technique, namely Saturated Sampling (census). While the subjects or respondents (informants) selected in this study were Beacon Academy school teachers who had a direct connection to the topic, because this research was a case study, so the parties involved were used as respondents. While the source of data in this study is primary data processed using SPSS 25. The test used in this study is the classical assumption test (Normality, Heteroscedasticity, Multicollinearity and Autocorrelation), hypothesis testing (multiple regression test, coefficient of determination R2, partial test and simultaneous test). The results of this study indicate that: (1) Principal leadership partially affects teacher performance, (2) teacher professionalism does not partially affect teacher performance, and (3) principal leadership and teacher professionalism affect teacher performance simultaneously.]]>
<![CDATA[The Effect Of Tax Planning On Company Value With Financial Performance As Intervening Variables In Manufacturing Companies Registered In Indonesia Stock Exchange For 2014-2018 ]]>
<![CDATA[Melisa Maharani]]>;
<![CDATA[Sharifuddin Husen]]>;
<![CDATA[Iman Sofian Suriawinata]]>
<![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 ]]>
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DOI: 10.36406/ijbam.v3i1.574
<![CDATA[Abstract—This study aims to determine the effect of tax planning on firm value, and to determine the effect of tax planning on firm value with financial performance as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. The research method used is a quantitative method using secondary data. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. Tax planning as an independent variable, firm value as the dependent variable, and financial performance as an intervening variable. The samples obtained were 25 companies with purposive sampling method. Descriptive statistical data analysis techniques using Stata 16 Software. The results of the study found that tax planning had a significant negative effect on firm value. A low CETR value will have a positive impact on firm value, on the contrary, if a large CETR value will have a negative impact on firm value. Meanwhile, CETR does not affect firm value through financial performance (ROA).]]>
<![CDATA[Managing The Environment In Making Children Friendly Schools In SMA 45, Jakarta ]]>
<![CDATA[Mohammad Iqbal]]>;
<![CDATA[Anoesyirwan Moeins]]>;
<![CDATA[Meita Pragiwani]]>
<![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 ]]>
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DOI: 10.36406/ijbam.v3i1.575
<![CDATA[Abstract—This study aims to determine environmental management in creating Child Friendly Schools in SMA 45 Jakarta. This research method is quantitative descriptive method. The object of this research is SMA 45 Jakarta, which is located at Jln. Perintis Kemerdekaan Kelapa Gading - North Jakarta. While the subjects or respondents (informants) selected in this study were teachers and parents and students of SMA Negeri 45 who had direct links to the topic, because this research was in the form of case studies, so the related parties were used as respondents. While the data source in this study is the result of in-depth observation activities to get a real picture of the actual situation that occurred at SMA Negeri 45 Jakarta.The results of this study indicate that environmental management to create a Child Friendly School in SMA 45 Jakarta has been in accordance with the components of a child friendly school well, this can be seen from the average value of the statement items on the child friendly school indicators that indicate respondents' answers tend with answers agree and strongly agree so that it has a very good interpretation.]]>
<![CDATA[Analysis of Cash Waqf Management in Baitul Maal Hidayatullah ]]>
<![CDATA[Wiwik Widya Rizki]]>;
<![CDATA[Rimi Gusliana Mais]]>
<![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 ]]>
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DOI: 10.36406/ijbam.v3i1.576
<![CDATA[Abstract—This study aims to analyze the management of cash waqf in Baitul Maal Hidayatullah (BMH). What are the strategies and processes for collecting cash waqf that are carried out at BMH, how to manage cash waqf funds collected at BMH, and how the distribution of cash waqf is carried out at BMH. This research method uses qualitative methods. The data used in this study are primary and secondary data. Primary data were obtained from interviews, while secondary data were obtained from processed data in the form of documentation data at BMH, data from books, and data from literature studies. Data collection methods in this study were carried out by observation, interview, and documentation. Data management method is done by descriptive analysis. The results showed that the strategy of collecting cash waqf by BMH was known to be divided into two, namely before the formation of Baitul Waqf and after the formation of Baitul Waqf. Before the formation of Baitul Waqf the strategy used by BMH was by retailing strategies in the form of canvassing personally and in groups. After the formation of Baitul Waqf the strategy used by BMH through two forms, namely conducting cooperation (partnerships) with several parties and conducting socialization and education to the community. The collection process after the formation of Baitul Wakaf is carried out in 3 (three) ways, namely coming directly to the BMH office, through direct transfer to the Baitul Wakaf account, and through partners. The collection process prior to the formation of Baitul Wakaf is only by coming directly to the BMH office and transferring to the BMH account. The management of cash waqf funds is done through a productive and traditional approach. Waqf funds that have been collected are channeled to several fields such as SME development, plantation, agriculture and animal husbandry, health, education, and social services.]]>
<![CDATA[Analysis of Campus Performance Measurement of Indonesian College of Economics Using Balanced Scorecard ]]>
<![CDATA[Aden Apandi]]>;
<![CDATA[Lies Zulfiati]]>;
<![CDATA[Nursanita Nursanita]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 2 No 01 (2019): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 02 No. 01 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v2i2.579
<![CDATA[Abstract— This study aims to determine the performance of the Indonesia College of Economics (STEI) with balanced scorecard in a financial perspective, customer perspective, internal business process perspective and learning and development perspective.This research method is quantitative descriptive method. The object of this research is the STEI campus, with the sample selected using the purposive sampling method, namely by determining that the sample is the party that can provide information about the desired data. The sample of this study consists of the financial section for secondary data in the form of 2017 and 2018 financial statements for the financial perspective, while for the customer perspective is students, the sample for internal business process perspective is STEI's permanent and non-permanent lecturers and the learning and growth perspective is STEI's employees . This data analysis technique is common size and uses descriptive statistical methods, namely the validity and reliability tests used to test the research questionnaire.The results of this study indicate that the performance of STEI in a financial perspective is good because it has reached the target set, from the perspective of the customer that the performance of STEI is said to be good, this is seen from the average value of statement items on the customer's perspective that shows the answers of student respondents tend to agree with the answers and have a good interpretation. While from the perspective of internal business processes STEI performance is said to be good, this can be seen from the average value of the question items on the perspective of internal business processes which show respondents' answers tend to be answers agree and have good interpretations. As well as the learning perspective and the development of a good STEI performance, this can also be seen from the average value of the question items on the learning and growth perspective which shows the respondents' answers tend to be the answers agree with and have good interpretations.]]>
<![CDATA[The Effects Of Derivatives, Commitments and Contingencies on Banking Risk with Capital Adequacy Ratio As A Moderating Variable ]]>
<![CDATA[Aeniyatul Muhaqiyah]]>;
<![CDATA[Rimi Gusliana Mais]]>;
<![CDATA[Harry Indradjit Soeharjono]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 2 No 01 (2019): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 02 No. 01 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v2i2.580
<![CDATA[Abstract— This study aims to examine the effect of derivatives, commitments and contingencies on bank risk with Capital Adequacy Ratio as a moderating variable on banking companies listing on the Indonesia Stock Exchange (IDX). This research is a quantitative study, which is measured using a panel data regression based method with eviews 10 . The population of this research is banking companies listing on the Indonesia Stock Exchange (IDX) in 2013-2018. The sample is determined based on the purposive sampling method, with a sample of 32 banking companies so that a total of 192 observations. The data used in this study are secondary data. The data collection technique using the method of documentation via the official website IDX: www.idx.co.id . Hypothesis testing using t test. The results of the research prove that: (1) Derivatives have a negative effect on bank risk which means that derivatives are used by banks for hedging. (2) Commitment has a positive effect on bank risk which means that the commitment of lending at certain interest rates increases the dependence on interest rate volatility so that the use of commitments will increase risk. (3) However, contingencies are proven to have no effect on bank risk because they are used as collateral (contingencies) as a direct substitute for credit so that the counterparty is less likely to commit violations, so this does not affect bank risk. (4) Capital Adequacy Ratio is proven to weaken the negative influence of derivatives on bank risk which means that the CAR determined by the bank is intended to stabilize bank risk so that the CAR will weaken the risk reduction due to derivative transactions. (5) Capital Adequacy Ratio is also proven to be able to weaken the positive influence of commitments on bank risk which means that CAR functions more to stabilize risk, namely when a committed transaction increases risk, CAR will weaken the increase in risk. (6) However, the Capital Adequacy Ratio is proven to be unable to weaken the positive effect of contingencies on bank risk, which means that there is a balance between administrative activities (contingencies) and reserves carried out so that they are not exposed to risk.]]>
<![CDATA[Budget Analysis, Employee Competence an Classification of Standard Account Charts in Realizing Reliability Financial Statements on Marine and Fisheries Ministry ]]>
<![CDATA[Agus Prasetyo]]>;
<![CDATA[Rimi Gusliana Mais]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 2 No 01 (2019): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 02 No. 01 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v2i2.582
<![CDATA[Abstract— This research aims to analyze whether the Budget, Employee Competency and Standard Account Chart Classification (BAS) can realize the reliability of the Ministry of Maritime and Fisheries Financial Statements. This research uses descriptive research with a qualitative approach, research using interview techniques from informants. The population of this study is the Ministry of Maritime Affairs and Fisheries with the study sample determined based on work units with the authority of positions that exist within the Ministry. The results showed that dominantly employee competence can realize the reliability of the financial statements of the Ministry of Maritime Affairs and Fisheries because by placing employee competencies adjusted to the job will maximize work results. The budget and BAS can be structured properly when the competencies of employees can be met]]>
<![CDATA[Analysis of Factors Affecting Murabahah Financing on Sharia Commercial Banks in Indonesia 2012–2018 ]]>
<![CDATA[Anggi Windu Safitri]]>;
<![CDATA[Rimi Gusliana Mais]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 2 No 01 (2019): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 02 No. 01 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v2i2.583
<![CDATA[Abstract—This study aims to determine the effect of Capital Adequacy Ratio (CAR), Third Party Funds (DPK), Financing to Deposit Ratio (FDR), Non Performing Financing (NPF), and Return On Ratio (ROA) to Financing Murabaha at Islamic Commercial Banks in Indonesia for the 2012-2018 Period. There are ten samples in this study that meet the research criteria, namely BCA Syariah Bank, BRI Syariah Bank, BNI Syariah Bank, Mandiri Syariah Bank, Syariah Bukopin Bank, Panin Indonesia Syariah Bank, Jabar Banten Syariah Bank, Mega Syariah Bank, Muamalat Bank, Victoria Bank Sharia. This research method is quantitative with data processing tools usingEviews 9 and the analysis tool used was panel data regression analysis. The selected model is the modelFixed Effect which was tested by F test and t test, with a significance of 5%. The results of the study show that the ratio of Third Party Funds has a positive and significant effect on financing Murabaha which means that no matter how big the deposited DPK will affect any amount of financing Murabaha. Capital Adequacy Ratio, Financing to Deposit Ratio, Net Performing Financing, and Return on Assets does not affect financing Murabaha, which means that no matter how big the CAR, FDR, NPF, and ROA will not affect the distribution of capital adequacy, distribution of total loans, nonperforming financing and investment profits to Financing Murabaha.]]>
<![CDATA[The Effect of Corporate Governance on Tax Avoidance Behavior ]]>
<![CDATA[Meida Listiyana]]>;
<![CDATA[Lies Zulfiati]]>;
<![CDATA[Sharifuddin Husen]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 2 No 01 (2019): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 02 No. 01 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v2i2.584
<![CDATA[Abstract—This study aims to determine the effect of corporate governance as proxied by the board of commissioners, audit committee and institutional ownership on tax avoidance behavior that occurs in manufacturing companies listed on the Indonesia Stock Exchange. Tax avoidance in this study uses the residual method to obtain the value of the normal book tax difference. This study adds control variables namely profitability, leverage and company size. The research method used was panel data regression analysis using eviews 10. The sample was determined based on the purposive sampling method with the number of research samples obtained as many as 115 companies during the period 2014-2018. The results in this study showed that: 1) the board of commissioners had no influence towards tax avoidance behavior with a positive coefficient which means that when the effectiveness of the board of commissioners increases it will increase tax avoidance behavior, 2) the audit committee has a significant effect on tax avoidance behavior with a negative coefficient which means that when the effectiveness of the audit committee increases it will reduce tax avoidance behavior, 3) institutional ownership does not affect the behavior of tax avoidance with a negative coefficient which means that when institutional ownership increases it will reduce tax avoidance behavior. The results of the control variable test show profitability affects the behavior of tax avoidance, leverage does not affect the behavior of tax avoidance and the size of the company does not affect the behavior of tax avoidance.]]>
<![CDATA[Analysis Of The Effect Of Promotion Mix Implementation On Consumer Decisions In Using Flight Services Pt. Sriwijaya Air Rute Tanjung Karang – Jakarta ]]>
<![CDATA[Ariyanto Chandra]]>;
<![CDATA[Meita Pragiwani]]>
<![CDATA[ Indonesian Journal of Business, Accounting and Management (IJBAM) Vol 2 No 02 (2019): [IJBAM] Indonesian Journal of Business, Accounting and Management Vol. 02 No. 02 ]]>
Publisher : <![CDATA[BPJP - STEI ]]>
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DOI: 10.36406/ijbam.v2i02.590
<![CDATA[This study is directed to determine the effect of the promotion mix, namely advertising, personal selling, sales promotion, public relations and publication and direct marketing of the decision to use Sriwijaya Air flight services. To answer the objectives set in this study, questionnaires were used as a tool to collect data relating to advertising variables, individual sales, sales promotions, public relations and publications, direct marketing and the decision to use Sriwijaya Air flight services distributed to 155 respondents of Sriwijaya Air passengers. . The collected questionnaire data is then processed using multiple linear regression inferential statistics with SPSS 17. The results of multiple linear regression analysis can be seen that the independent variables include advertising, private sales, sales promotion, public relations and publication, and direct marketing simultaneously have a significant effect on the decision to use Sriwijaya Air flight services. Partially advertising, sales promotion, public relations and publications, direct marketing has a positive and real effect on the decision to use Sriwijaya Air flight services. While personal selling do not have a significant effect on the decision to use Sriwijaya Air flight services. The results of this study can provide input to Sriwijaya Air airlines to improve and make adjustments to the formulation and implementation of the promotional mix strategy to improve the decision to use Sriwijaya Air air transport services which currently can only explain the variation in the dependent variable changes by 29.2%.]]>
