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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
Location
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 105 Documents
Evaluation of The Implementation of The Social and Environmental Responsibility Angkasa Pura I: a Study of Care for Disabilities Program Faustina Rahmasarita; Ni Komang Septia Noriska
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.v1i4.5735

Abstract

Corporate social responsibility (CSR) is a company’s commitment to society and the environment. The aim of this study is to determine the process of implementing the The Social and Environmental Responsibility Angkasa Pura I Care for Disabilities program on the CSR of PT Angkasa Pura I Adi Soemarmo International Airport and the impact felt by the community. This study is a qualitative descriptive study in which the researchers analyzed, described, and summarized various conditions and situations from various data collected in the form of observations, direct interviews with Adi Soemarmo Airport CSR Officers and Principals as recipients of Adi Soemarmo Airport CSR assistance funds, and documentation. The target of this program was three special schools (SLB) located nearby the company, with a maximum fund distribution of IDR 10,000,000 per SLB. From this study, it can be inferred that PT Angkasa Pura I Adi Soemarmo Airport has implemented CSR as stipulated in the law and government regulations
The Role of Profitability in Moderating the Influence of Company Size, Company Activities, Board of Directors, and Audit Committee on Disclosure of Sustainability Reports in Non-Financial Companies Registered on BEI and Publishing Sustainability Reports for 2018-2020 Ario Satria; Yuliusman; 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.v1i4.5819

Abstract

This research aims to collect empirical evidence regarding the influence of company size, performance, board of directors and audit committee on sustainability reporting, profitability as a moderating variable. This research is quantitative research using secondary data obtained from the Indonesian Stock Exchange. The subjects of this research include non-financial companies listed on the IDX in 2018-2020. The sampling method uses a purposive sampling method with the criteria that non-financial companies have registered and published financial reports and sustainability reports for the 2018-2020 period. The research sample consisted of 32 companies over 3 years, so the total sample for this research was 96. The data analysis technique used was descriptive statistics and moderate regression analysis (MRA) using SPSS version 21 software with a significance level of 5%. The results of this research show that different company sizes and audit committees have an effect on sustainability reporting, while company performance and the board of directors have no effect on sustainability reporting for Sustainable Development. The profit variable cannot adjust the influence of company size, company performance, board of directors and audit committee on sustainability reporting
Settlement of Bad Credit with Mortgage Guarantee at the Pintu Air Credit Cooperative Savings and Loans Cooperative, Kupang Branch Chicy La Viescha Adoe; Agustinus Hedewata; Darius Mauritsius
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 5 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i5.6137

Abstract

There are many bad credit problems that occur in every cooperative. Here the author is interested in researching the Settlement of Bad Credit with Guarantee of Mortgage Rights where the Credit Savings and Loans Cooperative is located at the Water Gate Kupang Branch, and here the author takes 2 (two) problem formulations, namely the first, how to resolve bad credit with guarantee of mortgage rights in the Cooperative The Pintu Air Credit Cooperative Savings and Loans, Kupang Branch, and secondly, what are the obstacles experienced in resolving bad credit with mortgage rights at the Kupang Branch of the Pintu Air Credit Cooperative Savings and Loans. The research method uses qualitative research, using empirical research. The location of the research carried out was at the Pintu Air Credit Cooperative Savings and Loans Cooperative, Kupang Branch on Jalan Perintis Independen 3, Kelapa Lima Village, Kelapa Lima District, Kupang City. Primary data and secondary data are two types of data collected
Leadership in Islamic Boarding Schools Nailussa’adah Aviva; Iriani Ismail
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 5 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i5.6262

Abstract

Leadership in Islamic boarding schools is very important because the life or death and development of an Islamic boarding school will be seen in the pattern and leadership style of a kyai. Leadership authority in Islamic boarding schools rests with a kyai. Therefore, it is very natural and normal for the role of kyai to be highly respected in the growth of Islamic boarding schools. In order to be an inspiration and role model, it is necessary to form a dynamic learning community pattern. The problem formulations include: 1) what is meant by leadership in Islamic boarding schools. 2) what leadership styles exist in Islamic boarding schools. 3) What roles are applied to a kyai. This research uses a literature analysis method obtained from several literatures. From the research results, the success or failure of an Islamic boarding school depends on the leadership style applied by the kyai themselves. Leadership factors are still determining factors in effectiveness and efficiency. Apart from that, the vision and mission also have influences and interrelated elements. The elements used as a reference are those that are adapted to Islamic law, including: 1) ethics that are in accordance with the teachings of the Prophet Muhammad. 2) objective leaders, 3) leaders who have high credibility, 4) responsive leaders
The Influence of Indomaret Sales Promotion on Instagram on Purchasing Decisions (Survey of Followers of the @Indomaret Instagram Account) Mohammad Khoiriqadafi; Oktaviana Purnamasari
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 5 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i5.6403

Abstract

In this era of globalization, modern urban society is now spoiled by the presence of various shopping centers. Sometimes the location is even within one area. The purpose of this research is to find out how much influence sales promotion on @Indomaret Instagram has on purchasing decisions, consumers on followers of the @Indomaret Instagram account. The theories used are marketing communications, sales promotion, and purchasing decisions. The approach to this research is quantitative with a survey method, data collection technique by distributing questionnaires to 70 respondents following the @indomaret Instagram account. The study utilized a straightforward random sampling method for sampling. The research outcomes indicate a connection between the sales promotion on Instagram @Indomaret and the purchasing choices made by consumers. The coefficient of determination data shows that the sales promotion factor has an influence of 45.6% on purchasing decisions, while the remaining 54.4% is influenced by factors other than the factors studied
Business Strategy in Management Perspective: A Literature Review Faaizal Ari Wibowo; Nurita Andriani
Indonesian Journal of Economic & Management Sciences Vol. 1 No. 5 (2023): October 2023
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v1i5.6436

Abstract

Business development in the world has entered the era of free markets and broad competition, not only in small areas but also in large areas. Efforts made by a company to win the market are by providing competitive advantages, analyzing competitors, and implementing effective and efficient marketing strategies
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

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