International Journal Management and Economic (IJME)
International Journal Management and Economic (IJME) is published three times a year, in January, Mey and September by Asosiasi Dosen Muda Indonesia. IJME aims to: Promote the latest research results on Management and/or Entrepreneurship and also Economic. Only publish the results of Subjects suitable for publication include but are not limited to the fields of Marketing Management, Finance Management, Strategic Management, Operation Management, Human Resource Management, E-business, Knowledge Management, Management Accounting, Management Control System, Management Information System, International Business, Economics, Business Economics, Business Ethics and Sustainable, and Entrepreneurship, etc. IJME welcomes papers with the above objectives and scope. The editor decides the paper to be published in IJME after being reviewed by an appointed reviewer (double blind review)
Articles
20 Documents
<![CDATA[ACCOUNTING INFORMATION SYSTEMS AND ENTREPRENEURSHIP: UNDERSTANDING E-COMMERCE ]]>
<![CDATA[Rifki Abdul Malik]]>;
<![CDATA[Dendy Syaiful Akbar]]>;
<![CDATA[Benny Prawiranegara]]>
<![CDATA[ International Journal Management and Economic Vol. 1 No. 3 (2022): September: International Journal Management and Economic ]]>
Publisher : <![CDATA[Asosiasi Dosen Muda Indonesia ]]>
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<![CDATA[This information provides an overview of the opportunities for university graduates to find work by region. Waiting for the economic system to create decent jobs may take a long time. One of the other steps that can be taken to create jobs is to encourage entrepreneurship. The purpose of this study is to examine how accounting information systems affect entrepreneurship by including an understanding of e-commerce to strengthen the relationship between the two. This study analyzes primary data from questionnaires distributed to 100 students who have received accounting information systems courses and know and understand e-commerce. The sample selection in this study used a purposive sampling technique. Testing of research variables was carried out using the Partial Least Square method with the SmartPLS application. The results showed that the accounting information system had a significant positive effect on entrepreneurship. E-commerce directly has a significant positive relationship with entrepreneurship. Our analysis shows that knowledge of understanding e-commerce is not able to strengthen accounting information systems' impact on entrepreneurship]]>
<![CDATA[COMPARISON ANALYSIS OF THE HEALTH OF SOE BANKS AND PRIVATE BANKS USING THE RGEC METHOD 2016-2020 PERIOD ]]>
<![CDATA[Herry Susanto]]>;
<![CDATA[Mas Ning Zahroh]]>;
<![CDATA[Eprilly Ozza Permatadewi]]>
<![CDATA[ International Journal Management and Economic Vol. 2 No. 1 (2023): Januari: International Journal Management and Economic ]]>
Publisher : <![CDATA[Asosiasi Dosen Muda Indonesia ]]>
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<![CDATA[Bank health can be interpreted as the ability of a bank to carry out banking operations normally and be able to fulfill all of its obligations properly in ways that are in accordance with applicable banking regulations. The purpose of this study was to determine the difference in the level of soundness in state-owned banks and private banks based on the Risk Profile factor using the NPL (Non Performing Loan) ratio, and LDR (Loan to Deposit Ratio), Good Corporate Governance (GCG), Earning (Rentability) using Return On Assets (ROA) ratio, and Net Interest Margin (NIM) and Capital ratios using the Capital Adequacy Ratio (CAR) during the period 2016 to 2020. The results of the study using the Independent Sample T-test and the Mann-Whitney test show that there is a significant difference in the level of bank soundness at state-owned banks and private banks only in the ratio of Capital Adequacy Ratio (CAR). As for the ratios of NPL (Non Performing Loans), LDR (Loan to Deposit Ratio), Return On Assets (ROA), Net Interest Margin (NIM) and Good Corporate Governance (GCG) ratios, there is no significant difference.]]>
<![CDATA[IMPLEMENTATION OF SAK EMKM ON MICRO SMALL MEDIUM ENTREPRISES (CASE STUDY: BU EKO'S SOSIS SHOP) ]]>
<![CDATA[Abednego Priyatama]]>;
<![CDATA[Jessica Barus]]>;
<![CDATA[Ratna Susilowati]]>
<![CDATA[ International Journal Management and Economic Vol. 2 No. 1 (2023): Januari: International Journal Management and Economic ]]>
Publisher : <![CDATA[Asosiasi Dosen Muda Indonesia ]]>
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<![CDATA[SAK-EMKM is the financial accounting standard that regulates general transactions and the measurement basis uses historical costs, so that EMKM simply records assets and liabilities at their acquisition cost. It is hoped that SAK-EMKM can assist MSME actors in Indonesia in preparing financial reports to make it easier for MSME actors to obtain access to funding from financial institutions. The purpose of this research is to identify whether Bu Eko's Sausage Shop has implemented SAK EMKM. The results of observations and analysis can be concluded that in this business adequate financial reporting has not been implemented. Kedai Sosis Bu Eko has not been able to measure the level of financial performance and has not been able to know clearly and with certainty the development of its business.]]>
<![CDATA[THE EFFECT OF OPERATING CAPACITY, LIQUIDITY, AND PROFITABILITY ON FINANCIAL DISTRESS IN FOOD AND BEVERAGE SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE PERIOD 2016-2020 ]]>
<![CDATA[Sudaryono]]>;
<![CDATA[Bagus Nurcahyo]]>;
<![CDATA[Ika Puji Saputri]]>
<![CDATA[ International Journal Management and Economic Vol. 2 No. 1 (2023): Januari: International Journal Management and Economic ]]>
Publisher : <![CDATA[Asosiasi Dosen Muda Indonesia ]]>
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<![CDATA[The purpose of this research is to identify and analyze the effect of operating capacity, liquidity, and profitability on financial distress in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. To implement these objectives, the panel data regression analysis method is used. and using the Altman method as a classification of companies experiencing financial distress. The type of data used is secondary data obtained from official websites and websites owned by each food and beverage company. The population of this study were 27 food and beverage sub-sector companies listed on the Indonesia Stock Exchange in 2022. Sampling used a purposive sampling method with several specific criteria. There are 12 companies that meet the criteria to be sampled in this study. The results of research with the help of Eviews 9 show that operating capacity as measured by total asset turnover (TATO) partially has no effect on financial distress while liquidity is measured by current ratio (CR) and profitability as measured by return on assets (ROA) partially effect on financial distress. Then simultaneously operating capacity, liquidity, and profitability affect financial distress.]]>
<![CDATA[DESIGN OF CASH SALES ACCOUNTING INFORMATION SYSTEM USING RESOURCE EVENT AGENT MODEL AS TOOL IN EDDY MOTOR OFFICIAL WORKSHOP ]]>
<![CDATA[Ardiprawiro]]>
<![CDATA[ International Journal Management and Economic Vol. 2 No. 1 (2023): Januari: International Journal Management and Economic ]]>
Publisher : <![CDATA[Asosiasi Dosen Muda Indonesia ]]>
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<![CDATA[The role of information systems for accounting is very large because it changes from manual recording to computerized records, so the need for a good database design is essential. A database that meets the normalization rules is needed to support a computerized Accounting Information System (AIS). The Entity Relationship Model (E-R Model) is commonly used to design databases. However, drawing diagrams’ rules are unclear, making it difficult for the data designer to form a database that meets the normalization rules. The REA model is a development of the E-R Model. The REA model was first conceptualized as a framework for building accounting systems in a shared data environment both within companies and between companies. The core feature of the REA model is an object pattern consisting of two mirror images representing the semantics of a business process's input and output components (give-to-get), making it easier to build a data model.]]>
<![CDATA[THE EFFECTIVENESS OF PROMOTION PROGRAM TOWARDS PROSPECTIVE STUDENTS AT POLYTECHNIC APP USING THE EPIC MODEL ]]>
<![CDATA[Faisal H. Batubara]]>
<![CDATA[ International Journal Management and Economic Vol. 1 No. 1 (2022): Januari: International Journal Management and Economic ]]>
Publisher : <![CDATA[Asosiasi Dosen Muda Indonesia ]]>
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DOI: 10.56127/ijme.v1i1.545
<![CDATA[The purpose of the study is to Know the Effectiveness of Promotion Program Against Prospective Students at Polytechnic APP. Methods of data collection by interview and questioner survey, data analysis conducted by using EPIC Model method. EPIC Model is used to analyze the impact of communication in promotion. This method was discovered by AC research and research institute. Nielsen, and consists of four complementary dimensions of empathy, persuasion, impact and communication. The population used is prospective students who register and who has become a new student POLITEKNIK APP Jakarta. The sampling technique used by the writer is Simple Random Sampling by giving opportunity to all representing school population who have got promotion from APP Polytechnic, through event of stand edufair, presentation, internet (APP website) and print promo media. The results of the research are as follows: The effectiveness of APP-Jakarta Polytechnics promotion program calculated in the EPIC Model consisting of Empathic Dimension (3.89 = Effective), Persuasion Dimension (4.05 = Effective), Dimensional Impact (3.76 = Effective) and Communication Dimensions (3.94 = Effective) resulted in that the promotion program undertaken by APP-Jakarta Polytechnic has been effectively stated in EPIC RATE that is 3.91 because it is in the effective scale range. Various kinds of promotions APP-Jakarta Polytechnic run, online promotion is the most effective than offline promotion because according to promotion team, target market APP-Jakarta Polytechnic know about APP-Jakarta Polytechnic through searching in google and fill out catalog request at web Polytechnic APP-Jakarta to get more information. So it can be concluded that how the internet is very easy for someone in obtaining information abaut APP-Jakarta Polytechnicto be more fast and efficient.]]>
<![CDATA[ASSESSMENT OF STATE-OWNED BANK HEALTH LEVEL USING THE RGEC METHOD DURING THE COVID-19 PANDEMIC ]]>
<![CDATA[Ana Dwi Pertiwi]]>
<![CDATA[ International Journal Management and Economic Vol. 1 No. 2 (2022): Mei: International Journal Management and Economic ]]>
Publisher : <![CDATA[Asosiasi Dosen Muda Indonesia ]]>
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DOI: 10.56127/ijme.v1i2.114
<![CDATA[In March of 2020, the Covid-19 virus reached Indonesia. Almost every industrial sector in Indonesia has been negatively affected including banking industry. This study aims to analyze how the health level of state-owned banks during the Covid-19 pandemic is using the RGEC method. The data used in this study is the annual report of state-owned bank for the 2020-2021 period. Sample in this study is state owned bank. The data analysis technique used in this research is by analyzing financial statements using the RGEC method. The result of this study shows that in 2020 and 2021 Bank Rakyat Indonesia (Persero) Tbk and Bank Mandiri (Persero) Tbk received a Very Healthy rating. Bank Tabungan Negara (Persero) received a Healthy rating in 2020 and 2021. Bank Negara Indonesia (Persero) Tbk received a Fairly Healthy rating in 2020, and in 2021 it received a Healthy rating.]]>
<![CDATA[ANALYSIS OF IMPLEMENTATION OF PSAK 71 AGAINST RESERVE LOSS OF IMPAIRMENT WHEN COVID-19 PANDEMIC IN PT. BANK CENTRAL ASIA TBK ]]>
<![CDATA[Dithasya Anava Syabani Anissa]]>;
<![CDATA[Tommy Kuncara]]>;
<![CDATA[Bernardus Wishman S. Siregar]]>
<![CDATA[ International Journal Management and Economic Vol. 1 No. 2 (2022): Mei: International Journal Management and Economic ]]>
Publisher : <![CDATA[Asosiasi Dosen Muda Indonesia ]]>
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DOI: 10.56127/ijme.v1i2.150
<![CDATA[This study aims to analyze the implementation of PSAK 71 against impairment loss reserves during the Covid-19 pandemic in banking. The object of research on scientific writing is PT. Bank Central Asia Tbk. The types of data used in this research are qualitative and quantitative data. Sources of data used in this study is secondary data obtained from the company's official website. The data collection techniques used are literature studies and documentation techniques in the form of financial statements of PT. Bank Central Asia Tbk 2020. The results of this study showed that the bank has implemented PSAK 71 since January 1, 2020 in forming CKPN using the expected loss method which is reclassified using the business model method and SPPI testing first. Each reporting date period PT. Bank Central Asia Tbk will measure the loss reserve for financial instruments based on the amount of finance based on the amount of ECL-Lifetime (the number of expected credit losses throughout life) due to an indication of increased credit risk, the bank will put credit risk into stage 2 and Bank BCA calculates CKPN using ECL lifetime so that the formation of Bank BCA CKPN becomes larger. Judging from the number of CKPN in the 2020 financial statements decreased signaling better credit growth.]]>
<![CDATA[PACKAGING SUPPLIER SELECTION MODEL BASED ON THE ANALYTICAL HIERARCHY PROCESS (AHP) METHOD OF A PHARMACEUTICAL COMPANY ]]>
<![CDATA[Ardiprawiro]]>
<![CDATA[ International Journal Management and Economic Vol. 1 No. 2 (2022): Mei: International Journal Management and Economic ]]>
Publisher : <![CDATA[Asosiasi Dosen Muda Indonesia ]]>
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DOI: 10.56127/ijme.v1i2.151
<![CDATA[Suppliers selected based on a simple evaluation tend not to pay attention to the selection according to a particular method or system so that sometimes the process takes a lot of time and what has been decided is not in accordance with what is expected by the company as a consumer who buys the company's needs. This study aims to prove that the use of the AHP method helps the decision-making process faster and in accordance with the needs of pharmaceutical companies. The data used is primary data collected from employees of pharmaceutical companies. Data were collected using survey and interview techniques. The research analysis tools used are Analytical Hierarchy Process and Expert Choice v.11. The results showed that the use of the AHP method was proven to help in the selection of drug packaging suppliers in pharmaceutical companies more quickly and according to the company's needs.]]>
<![CDATA[ANALYSIS OF COMPANY FINANCIAL PERFORMANCE USING DU PONT SYSTEM METHOD AT PT. ANEKA TAMBANG (PERSERO) DURING THE PANDEMIC AND BEFORE THE COVID-19 PANDEMIC ]]>
<![CDATA[Helmalia Hardiyanti]]>;
<![CDATA[Tommy Kuncara]]>;
<![CDATA[Herry Sussanto]]>
<![CDATA[ International Journal Management and Economic Vol. 1 No. 2 (2022): Mei: International Journal Management and Economic ]]>
Publisher : <![CDATA[Asosiasi Dosen Muda Indonesia ]]>
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DOI: 10.56127/ijme.v1i2.152
<![CDATA[This study aims to measure the company's financial performance by using the Du Pont System at PT. Aneka Tambang (Persero) During the Pandemic and Before the Covid-19 Pandemic. The method used in this study is the Du Pont System method using the ratio Net Profit Margin (NPM), Total Assets Turnover (TATO), Return On Invesment (ROI), Equity Multyplier (EM), dan Return On Equity (ROE) from secondary data obtained from www.antam.com/ which is the official site of PT. Aneka Tambang (Persero) Tbk. Based on the results of calculations using Du Pont System shows that financial performance PT. Aneka Tambang (Persero) During the Pandemic and Before the Covid-19 Pandemic, it was considered not good because ROE which has decreased. ROE which decreased due to the value of ROI which decreased by 2,78% and the decreasing EM value by 0,08 time. ROI which decreased due to the decreasing NPM value and the decreasing TATO value by 0,22 time. While the declining value of EM is due to the fact that the company is less than optimal in generating total assets from total equity. In this case, the higher the value of Equity Multiplier the more external funds or debt the company uses to fund company activities.]]>
