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GENESIS SEMBIRING DEPARI
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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 105 Documents
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Determinants of Corporate Dividend Policy: A Factorial Analysis Jamian Purba; Dian Sulistyorini Wulandari; Khansa Naelil Muna
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.8141

Abstract

The Dividend Payout Ratio serves as a crucial determinant in deciding whether a company will distribute its end-of-year profits to shareholders through dividends or retain them to augment capital for future investments. This study focuses on assessing the impact of company size and profitability on the dividend policy of entities operating in the property, real estate, and building construction service sectors, as listed on the Indonesia Stock Exchange. The research, spanning a three-year period from 2018 to 2020, relies on secondary data, employing purposive sampling to select 24 out of 72 service companies based on the availability of complete financial reports. Utilizing multiple linear three reanalyses, the research reveals that company size does not significantly influence dividend policy, while liquidity positively correlates with dividend policy. Conversely, profitability shows no discernible effect on dividend policy. The study concludes that the liquidity ratio plays a pivotal role in shaping dividend policy. In contrast, factors like firm size and Return On Assets do not exert a significant impact on the Dividend Payout Ratio
The Determinants of Manufacturer Firm Value in the Indonesia Stock Exchange During Pandemic: Signalling Theory Perspective Vista Yulianti; Dian Sulistyorini Wulandari; Yancy
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.8142

Abstract

The importance of a company's value cannot be overstated as it directly correlates with the prosperity of shareholders. Elevated company value translates to increased shareholder wealth, primarily manifested through higher stock prices. This research endeavors to empirically assess the impact of liquidity, leverage, and profitability – independent variables – on firm value within the food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. Employing a quantitative approach, secondary data from the official website (www.idx.co.id) was utilized, encompassing companies within this subsector. The research employed purposive sampling, selecting 28 companies from a total population of 84. Statistical Product and Service Solution (SPSS) version 23 facilitated data analysis using multiple linear regression. Findings revealed that liquidity (X1) exhibited a significance value of 0.511, surpassing the 0.05 significance level (0.511 > 0.05), with a negative t value of -0.663. This implies that liquidity (X1) does not exert a significant influence on firm value (Y). Likewise, leverage (X2) yielded a significance value of 0.326, exceeding the 0.05 level (0.326 > 0.05), accompanied by a positive t value of 0.993
Analysis of the Use of SiBakul Jogja to Increase the Competitive Value of MSMEs Businesses in Jogja Province Ulfa Maratus Solihah; Bambang Septiawan
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 1 (2024): February 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i1.8284

Abstract

This study examines "SiBakul Jogja" as an electronic market platform to boost Jogja MSMEs' competitiveness. The qualitative research method involves document analysis to retrieve relevant data from numerous papers. This approach involves collecting data from papers, books, journals, and notes without research subjects' participation. According to research, “SiBakul Jogja” boosts brand visibility, market reach, and MSMEs' business training. Seller competition and stock management are challenges. This study advises MSMEs on using e-market platforms to succeed in the digital age. This report helps illustrate how "SiBakul Jogja" helps MSMEs compete and overcome growing business complexity
The Influence of Leadership Style and Interpersonal Communication on Employee Performance with Work Morale as an Intervening Variable at PT. Surya Andalan Primatama Mukomuko Neneng Supatri; Ramdani Bayu Putra; Mutia Seplinda; Hasmaynelis Fitri
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i2.8314

Abstract

This research aims to determine the influence of leadership style and interpersonal communication on employee performance with work enthusiasm as an intervening variable at PT. Surya Andalan Primatama Mukomuko. The population and research sample were 110 respondents with a sampling technique using the total sampling method. The data processing method uses Structure equation modeling (SEM) with the SmartPLS tool. The research results show that there is a significant positive influence of leadership style and interpersonal communication on work morale. Leadership style has a positive and significant effect on employee performance, and interpersonal communication has a positive and insignificant effect on employee performance. Work morale has a positive and significant influence on employee performance. For indirect effects, this research also reveals that leadership style and interpersonal communication influence employee performance through work morale
The Influence of Work Motivation and Work Discipline on Employee Performance with Job Satisfaction as an Intervening Variable at PT. Prima Mas Lestari (PML) in Bungo Regency, Jambi Mita Apriani; Jhon Veri; Ramdani Bayu Putra; Hasmaynelis Fitri
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i2.8329

Abstract

This research aims to find out how much influence work motivation and work discipline have. The research variables are Work Motivation (X1), Work Discipline (X2), Employee Performance (Y) and Job Satisfaction (Z). The data collection method is through surveys and distributing questionnaires to employees as respondents. The analysis method used is the outer model and inner model test using the smart PLS 3.0 data processing tool. The research results show (a) Work Motivation has a significant positive effect on Job Satisfaction of 8,152 with a significant level (0.000 < 0.05) (b) Work Discipline has a significant positive effect on Job Satisfaction of 2,918 with a significant level (0.069 < 0.05) (c) Work Motivation has a positive and insignificant effect on Employee Performance of 1,460 with a significant level (0.002< 0.05) (d) Work Discipline has a positive and significant effect on Employee Performance of 3,111 with a significant level (0.000< 0.05) (e) Job Satisfaction has a positive and significant effect significant effect on Employee Performance of 8,152 with a significant level of (0.047< 0.05) (f) Work Motivation has a positive and significant effect on Job Satisfaction through Employee Performance of 2,600 with a significant level of (0.078> 0.05) (g)
Analysis of Effectiveness, Efficiency, and Contribution of Regional Tax Revenue and Regional Levies to Original Regional Income (PAD) of Kerinci Regency Year 2019-2021 Nina Noviani; Yudi; Muhammad Gowon
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i2.8395

Abstract

The puproses of this research is to determine the extent of the effectiveness, efficiency and contribution of regional taxes and levies to Kerinci Regency's Original Regional Income. This research was conducted at the Regional Financial and Revenue Management Agency (BPKPD) Kerinci Regency, Jambi Province. This research uses a quantitative descriptive approach with data collection techniques, namely observation. The data used is secondary data in the form of reports on the realization of Kerinci Regency regional tax and levy revenues. The research results show that (1) The effectiveness of regional taxes and levies in Kerinci Regency is less effective (2) The efficiency of collecting regional taxes and levies is categorized as efficient (3) The contribution of regional taxes and levies is categorized as very less contributing. So it is hoped that the Regional Financial and Revenue Management Agency (BPKPD) of Kerinci Regency can optimize regional taxes and levies in Kerinci Regency
The Influence of Professional Commitment, Machiavellian Attitude and Seriousness of Fraud on Whistleblowing Intentions with Locus of Control as Moderating Fahyunah; Elvin Bastian; Iis Ismawati
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i2.8887

Abstract

The research aims to determine the influence of professional commitment, Machiavellian attitude, seriousness of fraud on whistleblowing intentions with locus of control as a moderating variable. This research uses quantitative methods with descriptive and causal designs. The research sample was 52 school supervisors in the Education and Culture KCD of Banten Province, Cilegon City, Serang City and Regency, which were determined using a saturated sampling technique. The results show the influence of professional commitment, Machiavellian attitude, seriousness of fraud on whistleblowing intentions with locus of control as a moderating variable of 87.6%. Furthermore, professional commitment, Machiavellian attitude, seriousness of fraud have a positive effect on whistleblowing intentions. Locus of control moderates the influence of Machiavellian attitudes on whistleblowing intentions, but does not moderate the influence of professional commitment on whistleblowing intentions and does not moderate the influence of the seriousness of fraud on whistleblowing intentions
Analysis of Fraudulent Behavior using the Fraud Hexagon Approach at Jambi University Grecia Febnasdi Rahelia Hulu; Iskandar Sam; Misni Erwati
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i2.8939

Abstract

This research aims to determine and analyze fraudulent behavior using the fraud hexagon approach at Jambi University. The fraud hexagon used in this research consists of several factors, namely pressure, opportunity, rationalization, ability, arrogance, and collusion. This research uses quantitative and descriptive research methods. The type of data used is primary data collected using a questionnaire from 106 respondents who are leaders and employees whose scope of work is in the finance and procurement of goods/services at Jambi University. The results of this research show that if fraudulent behavior occurs at Jambi University, the most dominant factor in the fraud hexagon is the pressure factor
Analysis of Harvest Area, Productivity, and Fertilizer Prices on Farmer Exchange Rate of Rice Food Crop Sub-Sector in Bengkulu Province Septia Nur Cahyani; Bambang Agoes Hermanto; Dien Ajeng Fauziah
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i2.9059

Abstract

This study examines the relationship between harvest area, productivity, and fertilizer prices on the farmer exchange rate of the rice food crop sub-sector in Bengkulu Province. This research is an explanatory research study with secondary data consists of monthly data from 2018 to 2022, resulting in a total of 60 observations. A multiple linear regression analysis was conducted using the OLS analysis model with Eviews 9. The results of the study indicate that the harvest area has a negative and insignificant effect on the farmer's exchange rate. Furthermore, the productivity of rice yield has a negative and significant effect on the farmer's exchange rate. This suggests that the lower the agricultural productivity, the more significant the farmer exchange rate. With regard to fertilizer prices, the results indicate a positive and significant impact on the farmer exchange rate. This implies that an increase in fertilizer prices leads to a corresponding increase in the farmer exchange rate
Analysis of the Implementation of Zakat, Infaq and Alms Accounting Based on PSAK 109 in Lazismu Tasikmalaya City Rijalul Khaer; Atep Firmansyah; Edi Wayudin
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i2.9244

Abstract

This research is a qualitative descriptive study to analyze the accounting practices of zakat, infaq and alms in Lazismu, Tasikmalaya City. The data collection method for this research is field research through interviews, observation and literature study. Interviews were conducted with the leadership and finance department of Lazismu. The results of this research indicate that not all points of PSAK 109 have been implemented by Lazismu Tasikmalaya City. The discrepancy is in the recognition of infaq and non-cash alms, namely that amil funds are separated when the muzaki determines the mustahik and distributes related accounting policies in the notes to the financial statements

Page 8 of 11 | Total Record : 105

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