cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
GENESIS SEMBIRING DEPARI
Contact Email
genesissembiring@gmail.com
Phone
+6285359562521
Journal Mail Official
admin@formosapublisher.org
Editorial Address
Jl. Sutomo Ujung No.28 D, Durian, Kec. Medan Timur
Location
Unknown,
Unknown
INDONESIA
Indonesian Journal of Economic & Management Sciences (IJEMS)
Published by PT FORMOSA CENDEKIA GLOBAL
ISSN : -     EISSN : 29862795     DOI : https://doi.org/10.55927/ijems.v2i3
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Indonesian Journal of Economic & Management Sciences (IJEMS) is a scientific journal managed by the Formosa Publisher. This journal promotes disseminating research results in all economic, management, business, accounting, law, and Finance areas. The journal includes, but is not limited to the following fields: 1. Economic, 2. Human resource, 3. Management, 4. Laws, 5.Policies, 6. Finance, 7. Entrepreneurship, 8. Marketing, 9. Commerce, 10. Tourism, 11. Banking, 12. Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 16 Documents
 1   2 
Search results for , issue "Vol. 1 No. 4 (2023): August 2023" : 16 Documents clear
Implementation of Sak Etap in Tangkit Baru Jambi Agrotourism Msmes Khoirany; Wiwik Tiswiyanti; Reni Yustien
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.4790

Abstract

This study aims to determine the application of accounting based on SAK ETAP to UMKM Agrotourism in Tangkit Baru Village. This qualitative descriptive study analyzed the results of the interview process and the research instruments that were distributed. The results of this study found that the UKM Agrotourism in Tangkit Baru Village had not fully implemented financial accounting based on SAK ETAP. There are internal factors and external factors that underlie this. The internal factor is due to their lack of understanding regarding accounting records based on SAK ETAP. While the external factor is the lack of supervision from related institutions
Effect of Pressure, Opportunity, Rationalization and Capability Against Academic Fraud Behavior in Students During Online Lectures Monica Zuanur Safitri; Wiwik Tiswiyanti; Misni Erwati
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.4820

Abstract

This study aims to measure how the influence of pressure, opportunity, rationalization and capability variables on academic fraud behavior in Jambi University accounting students class of 2019 during daring lectures. The research method used is a quantitative method with a sampling technique that is a saturated sample and data collection techniques using a Google form questionnaire. Based on the results of the study, it showed that pressure and opportunity had no significant effect on academic fraud behavior in Jambi University accounting students class of 2019, while rationalization and capabilities had a significant effect on academic fraud behavior on Jambi University of Accounting students class of 2019
The Influence of Implementation of Corporate Social Responsibility (CSR) on Increasing MSME Income (Case Study at PT PLN (Persero) UP3 Jambi) Nafisah Ainun Nisa; Nela Safelia; Susfa Yetti
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.4859

Abstract

This study aims to determine influence of the implementation of corporate social responsibility (CSR) of the Training and Coaching Program, Capital Loans, and Assistance on Increasing MSME Income (a case study at PT PLN UP3 (Persero) Jambi).  The sampling technique used is simple random sampling with sampling using the slovin formula.  Respondents in this study amounted to 51 fostered MSME partners.  The type of data used is in the form of primary data.  The data analysis used in this study is multiple linear regression analysis and by using the SPSS version 25 application to perform data processing.  The results of the study show that training and coaching have an effect on increasing MSME income.  Meanwhile, capital loans and assistance have no effect on increasing MSME income
The Effect of Financial Literacy, Financial Attitude, Locus of Control, and Lifestyle on Financial Management Behavior (Case Study on Undergraduate Accounting Study Program Students Faculty of Economics and Business Jambi University) Anastasya Laga; Achmad Hizazi; Yuliusman
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.4977

Abstract

This study aims to see how financial literacy, financial attitude, locus of control, and lifestyle influence financial management behavior. For data analysis using a questionnaire, the sample of 100 respondents was chosen using a purposive sampling technique. Using SPSS For Windows Version 26 software, the multiple linear regression analysis approach was used to evaluate the hypothesis. The findings in this study are that financial literacy, financial attitude, locus of control, and lifestyle have a positive and significant influence on financial management behavior. Partially, financial literacy and lifestyle have a positive influence on financial management behavior, while financial attitude and locus of control have no effect on financial management behavior
Effect of Return on Assets (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), Current Ratio (CR), Net Profit Margin (NPM) and Earning Per Share (EPS) on Stock Prices Muhammad Rafi; Sri Rahayu; Muhammad Ridwan
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.5035

Abstract

The purpose of this research is to examine and verify the impact of Return on Assets, Return on Equity, Debt to equity ratio of manufacturing companies, current ratio, net profit margin, and earnings per share related to stock prices focusing on the cement subsector and listed for 2016– 2021 on the Indonesia Stock Exchange. The sample analysis carried out in this study involved 5 companies, with observations made for 6 years from 2016 to 2021. The data used came from secondary sources, namely the company's annual financial statements downloaded from the IDX's official website. The research strategy for data analysis is multiple linear regression. The results of the study show that individually, Earning Per Share has an influence on stock prices, but Return on Assets, Return on Equity, Debt to Equity Ratio, Current ratio, net profit margin, and stock prices do not seem to be connected
The Effect of Profitability, Leverage, Corporate Social Responsibility and Firm Size on Company Value with Good Corporate Governance as a Moderating Variable in Technology Companies Listed on the Bei in 2019-2022 Megawati Ajo Putri; Yuliusman; Rahayu
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.5050

Abstract

This study aims to obtain empirical evidence of the influence of Profitability, Leverage, Corporate Social Responsibility and Firm Size on Company Value with Good Corporate Governance as a moderating variable. The population in this study are technology sector companies listed on the IDX in 2019-2022. The sample in this study were 11 companies for 4 years, so the total sample was 44. The data analysis technique used was Moderate Regression Analysis (MRA) with a significance level of 5%. The results showed that the variable profitability and firm size had an effect on firm value, while leverage and corporate social responsibility had no effect on firm value. Good corporate governance variables can moderate profitability and firm size on firm value, but cannot moderate leverage and corporate social responsibility variables on firm value
The Effect of Audit Fee, Audit Opinion, KAP Size, Audit Tenure and Auditor Switching for Audit Delay in Companies on The Lq 45 Index Listed on Idx 2019-2021 hanafi ardhi putra; Afrizal; Rahayu
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.5122

Abstract

Examining the effects of audit fee, audit opinion, KAP size, audit tenure, and auditor switching on audit delay in firms on the LQ 45 index listed on IDX 2019–2021, this research looks at these factors and others. Companies on the LQ 45 index that listed on the IDX continuously from 2019 to 2021 make up the population of this study. Purposive sampling was the sampling method used to choose the 24 firms that satisfied the requirements. This study used a multiple linear regression analysis using SPSS 25. Audit fees and audit opinion were shown to significantly impact audit time in this research. However, audit time is not significantly affected by KAP size, audit duration, or auditor turnover
The Influence of Leadership and Work Discipline on PT Ammana Fintek Syariah Employee Performance Zainuri
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.5328

Abstract

The research aims to test leadership, whether work discipline affects employee performance, namely the performance of PT Ammana Fintek Syariah employees. The research method uses a quantitative approach, by collecting data using primary data, secondary data for Personnel Managers and library research. Primary data uses all employees at PT Ammana Fintek Syariah as many as 30 respondents. Data collection techniques using interviews and questionnaire instruments. The questionnaire survey instrument was delivered to employees of PT Ammana Fintek Syariah. Data were analyzed using the SPSS model to test the significance of the influence of leadership and work discipline on employee performance. The results of the study show that leadership, work discipline has a significant positive effect on employee performance, both partially and simultaneously. Leadership as the most important factor influencing employee performance. The managerial implication is that an organization or leader must develop a harmonious work culture and work discipline for employees to achieve their best performance
Inhibiting Factors in the Distribution of Inheritance Rights for Girls According to East Sumba Customs in Wudipandak Village, East Sumba Regency Apris Mbilinau; Sukardan Aloysius; Agustinus Hedewata
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.5368

Abstract

One of the laws that is still valid in the process of inheritance is customary law which has its own norms that are separate from the applicable law. The inheritance procedure is prioritized by deliberation as the basis is the most important thing so that harmony and harmony in the family is maintained, inheritance has meaning and understanding as a method of transferring assets left by the heir to his heirs. Inheritance is the transfer of rights and obligations regarding the wealth of a deceased person to another who is still alive. So the problems can be formulated as follows: (1) What factors are the obstacles in dividing the inheritance of daughters according to East Sumba custom in the Wudipandak community, Tabundung District, East Sumba Regency (2) How to deal with the inhibiting factors in dividing the inheritance of daughters according to East Sumba custom in Wudipandak Village, Tabundung District, East Sumba Regency
Analysis of the Financial Performance of the Local Government of Tebo Jambi Regency using the Value for Money Method (2018-2022 Fiscal Year) A.M. Furqon; Iskandar Sam; Wiwik Tiswiyanti
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 4 (2023): August 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i4.5378

Abstract

This study aims to analyze the financial condition by assessing the financial performance of the Regional Government of Tebo Regency. The data used in this study is secondary data sourced from reports on the realization of the Tebo Regency local government budget for the period 2018 to 2022. The ratio analysis used in this study is: 1) Economic Ratio, 2) Efficiency Ratio, 3) Effectiveness Ratio. The results of the study show the performance of the Regional Government of Tebo Regency for the 2018-2022 fiscal year in Economic Ratio including economic criteria, the performance of the Regional Government of Tebo Regency for the 2018-2022 fiscal year in Efficiency Ratio including inefficient criteria, the performance of the Local Government of Tebo Regency for the 2018-2022 fiscal year in Ratio Effectiveness including very effective category

Page 1 of 2 | Total Record : 16

 1   2 

Filter by Year

2023 2023


Reset
Filter By Issues
All Issue Vol. 2 No. 4 (2024): August 2024 Vol. 2 No. 3 (2024): June 2024 Vol. 2 No. 2 (2024): April 2024 Vol. 2 No. 1 (2024): February 2024 Vol. 1 No. 6 (2023): December 2023 Vol. 1 No. 5 (2023): October 2023 Vol. 1 No. 4 (2023): August 2023 Vol. 1 No. 3 (2023): June 2023 Vol. 1 No. 2 (2023): April 2023 Vol. 1 No. 1 (2023): February, 2023