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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
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Unknown,
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INDONESIA
Indonesian Journal of Economic & Management Sciences (IJEMS)
ISSN : -     EISSN : 29862795     DOI : https://doi.org/10.55927/ijems.v2i3
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.
Articles 12 Documents
Search results for , issue "Vol. 1 No. 6 (2023): December 2023" : 12 Documents clear
The Influence of Service Quality, Location and Facilities on Customer Satisfaction at Habibs Beauty Botania Batam Maria; Yossi Hendriati
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i6.6774

Abstract

This research assesses the impact of service quality, facilities, and location on customer satisfaction at Habibs Beauty Botania Batam. In this study, a quantitative method. Based on the sample in this study, there were 96 respondents. The service quality variable has no effect on customer satisfaction with a tcount value (-0.266) < t table (1.661), the location variable affects customer satisfaction with a tcount (4.011) > t table (1.661). The facility variable has no effect on customer satisfaction with a tcount value (1.619) < t table (1.661), and the variables of service quality, location, and facilities have a simultaneous and significant effect by showing the results of the calculation of Fcount (6,161) > Ftable (2,704)
Analysis of the Impact of Implementing PSAK 72 on Financial Performance and Price Earning Ratio in Non-Cylical Consumer Companies Listed on the Indonesian Stock Exchange for the 2018-2021 Period Ade Tari Sumardianti; Enggar Diah Puspa Arum; Muhammad Gowon
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i6.6819

Abstract

The purpose of this study is to analyze how the implementation of PSAK 72 has affected the price-earning ratio and financial performance of non-cyclical consumer firms that are listed on the Indonesian Stock Exchange for the years 2018 through 2021. Quantitative study employing secondary data is being conducted here. All non-cyclical consumer firms listed on the IDX for the period of 2018–2021 make up the population of this study. To collect 72 samples, the sampling method employed a purposive sampling methodology with many criteria. With SPSS 29.0, a straightforward linear regression data analysis method is employed. The study's findings demonstrate that while the solvency ratio (DER) and price earning ratio (PER) have a favorable and substantial impact, the application of PSAK 72 to financial performance with profitability ratios (ROA) and liquidity (CR) has no effect
Cost Plus Pricing with a Full Costing Approach in Determining the Selling Price of Mie Aigo Bangkalan Bangkalan Khoirul Anam; Moh. Zidan Rikza; Fadjar Maulana; Mochamad Reza Adiyanto
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i6.7067

Abstract

This research aims to compare the selling prices applied by the Aigo Bangkalan Noodle Company with the cost plus pricing method using a full costing approach. Apart from that, the aim of this research is also to assess the company's level of efficiency in achieving profits using financial ratios, especially profitability ratios. This research utilizes a descriptive approach, with two types of data used, namely quantitative and qualitative, and adopts interview techniques as a data collection method. Analysis was carried out using descriptive analysis methods. The research findings show a difference in selling prices between companies using a pricing approach based on additional costs (cost plus pricing) and a full costing approach, with a difference of IDR 1,425 (11.42%). However, the Company's performance in generating profits is considered efficient based on evaluation using profitability ratios
The Effect of Disclosure on Sustainability Reporting, Company Size, Profitability and Leverage on The Value of Companies Included in The LQ45 Index For 2020-2022 Revi Ilham Gusniadi; Rita Friyani; Fredy Olimsar
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i6.7068

Abstract

This study aims to empirically prove the influence of sustainability report disclosure, company size, profitability and leverage on company value. This research is quantitative research using secondary data obtained from the company's annual report and the company's sustainability reporting report. The population in this study are companies that are members of the LQ45 index from 2020-2022. The number of samples used in this research was 51 data. The data analysis technique used is multiple linear regression analysis with the software used for data processing is SPSS version 25. Based on the results of the analysis it is known that simultaneously the sustainability report disclosure variables, company size, profitability and leverage influence company value, while partially the variables Sustainability report disclosure, company size, profitability and leverage have a significant effect on company value
Analysis of Product Costs Using the Full Costing Method and Determining Selling Prices at CV Artha Jaya Farid Al Farizi; Rheinhat Surya Negara; Mochamad Reza Adiyanto
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i6.7127

Abstract

The aim of this research is to assess the process of determining product cost prices and selling prices at CV Artha Jaya. The results of this research indicate that there are deficiencies in the company's calculation of the product cost, with it being known that the company's product cost price for Prentol roof tiles is IDR. 2,200, mantili roof tiles Rp. 2,100, trihek paving Rp. 1,300, and hexagon paving Rp. 1,200. However, after evaluation, the basic product price for Prentol roof tiles became Rp. 2,299, mantili roof tiles Rp. 2,125, trihek paving Rp. 1,343, and hexagon paving Rp. 1,581. This inaccuracy occurred because the company did not include a number of production costs in calculating the cost price, including depreciation costs for factory buildings, as well as depreciation costs for machinery and equipment
The Influence of Intellectual Intelligence, Eional Intelligence and Role Stress on Auditors' Performance Using Spiritual Intelligence and Religiousity as A Moderation of Research in The Riau Province Indonesia Inspectorate Badewin; Amri Amir; Sri Rahayu; Rike Setiawati
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i6.7189

Abstract

The research aims to develop a conceptual model of local government auditor performance with intellectual, emotional intelligence, role stress on auditor performance with spiritual intelligence and religiosity as moderation (empirical study at the Riau Province inspectorate). Sample of 123 Inspectorate auditor respondents in Riau Province, Indonesia. SEMwarpPLS software. The results of research on intellectual intelligence, emotional intelligence and role pressure have a positive effect on auditor performance. Meanwhile, the spiritual intelligence moderating variable cannot strengthen intellectual and emotional intelligence on auditor performance and the spiritual intelligence moderating variable can weaken the role of stress on auditor performance. Then religiosity as a moderating variable can influence emotional intelligence and stress can weaken auditor performance. On the other hand, religiosity as moderation cannot strengthen the influence of intellectual intelligence on auditor performance
Descriptive Analysis of Regional Development Indicators by Regency-City in West Nusa Tenggara Province Musniasih Yuniati; Baiq Salkiah; Desi Suryati; Yorman
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i6.7225

Abstract

The success of a region's development is measured by several indicators such as HDI, regional inequality, economic growth and poverty levels. The aim of the research is to determine the success of regional development according to city districts in West Nusa Tenggara Province based on regional development indicators. The research method used is a qualitative research method based on quantitative data. The results of the research show that the HDI of districts and cities in West Nusa Tenggara province is in the medium category, namely 50-79. in districts and cities in West Nusa Tenggara Province is fluctuating and tends to increase in 2021
Analisis Strategi Komunikasi Untuk BerkAnalysis of Communication Strategies for Sustainability in Forming and Maintaining Organizational Cultural Values at the STIAMI Institute elanjutan Dalam Membentuk dan Mempertahankan Nilai - Nilai Budaya Organisasi Di Institut STIAMI Danang Aji Pangestu; Firdaus Suwarta; Tri Indahsari; Wulan Furrie
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i6.7243

Abstract

This research explores communication strategies in forming and maintaining organizational culture at the STIAMI Institute. In the midst of the dynamics of globalization, educational institutions, such as the STIAMI Institute, are faced with the challenge of maintaining a culture that supports the educational vision. The research uses a qualitative approach with in-depth interviews as a data collection method. The research findings reflect the positive steps the STIAMI Institute has taken, while highlighting areas of potential improvement. The consistency of message interpretation, the impact of communication media, the implementation of ethical values, the culture of innovation, and the responses of organizational members are the focus of analysis. Recommendations involve in-depth evaluation, measuring the impact of digital media, and further analysis of the implementation of ethical values. This research provides insight into communication strategies that support the establishment of a sustainable organizational culture in educational environments, contributing to a better understanding of the complexity of cultural dynamics at the STIAMI Institute
Green Innovation for Small-to Medium-Sized Enterprises (SMEs): Systematic Literature Review Mediaty; Diza Kurnianty Jamal; Abdul Hamid Habbe
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i6.7274

Abstract

The green innovation literature of the past few decades is not only interesting for research due to its high level of environmental awareness and the provision of green products and services, but also because of its widespread and important applications. This study aims to determine research trends related to the adoption of green innovation, especially in SMEs during 2013-2023 by using Systematic Literature Review techniques. The result of this research identifies the key elements factors of GI for managers and ultimately serve as an important reference to help formulate GI activity strategies. This research can serve as a foundation for scientific development so that the number of studies related to new topics related to green innovation also continues to increase
Challenges of Human Resources (HR) Management in the Digital Era Saidati Nor Wildana; Nuril Shofiyah; Vicky Febriansyah; Iriani Ismail
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 6 (2023): December 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i6.7282

Abstract

The aim of this research is to identify the challenges of managing human resources (HR) in the digital era at PT Sumber Alfaria Trijaya Tbk, Banyuajuh branch, Kamal Bangkalan. The method used is descriptive qualitative. Researchers used 2 data, namely secondary data and primary data. Secondary data was obtained from literature collections. Meanwhile, primary data was obtained through direct observation and interviews. The results of the research show that HR management in the digital era at PT Sumber Alfaria Trijaya Tbk Banyuajuh, Kamal, Bangkalan branch faces significant challenges

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