Indonesian Journal of Economics and Management最新文献_第4页

The Effect of Intellectual Capital on Financial Performance with Corporate Social Responsibility as Moderating Variable: Studies on Islamic Commercial Banks 以企业社会责任为调节变量的智力资本对财务绩效的影响——以伊斯兰商业银行为例

Indonesian Journal of Economics and Management Pub Date : 2023-03-31 DOI: 10.35313/ijem.v3i2.4879

Renanta Ivana Nanda Rusmawan, I. Setiawan, Ruhadi Ruhadi

引用次数: 0

Navigating Uncertain Times: Comparative Analysis of Islamic Banking Financial Performance in Indonesia Before and During the Covid-19 Pandemic 导航不确定时代:2019冠状病毒病大流行之前和期间印度尼西亚伊斯兰银行财务绩效的比较分析

Indonesian Journal of Economics and Management Pub Date : 2023-03-31 DOI: 10.35313/ijem.v3i2.5312

A. Afandi, Dadang Hermawan

{"title":"Navigating Uncertain Times: Comparative Analysis of Islamic Banking Financial Performance in Indonesia Before and During the Covid-19 Pandemic","authors":"A. Afandi, Dadang Hermawan","doi":"10.35313/ijem.v3i2.5312","DOIUrl":"https://doi.org/10.35313/ijem.v3i2.5312","url":null,"abstract":"This study analyzes the comparison of the financial performance of Islamic banks in Indonesia before and during the Covid-19 pandemic. The population used in this study consists of Islamic Commercial Banks in Indonesia. The research method employed is quantitative research with a comparative approach using IBM SPSS Statistics 25 software. The data used are secondary data in the form of financial reports published by each company's website from 2018 to 2021. The results of this study indicate significant differences in CAR and ROA ratios between before and during the Covid-19 pandemic. However, there are no significant differences in NPF, OER, and FDR ratios between before and during the Covid-19 pandemic. Furthermore, there are significant simultaneous differences in financial performance before and during the Covid-19 pandemic. This comparative analysis sheds light on the dynamic nature of Islamic banking financial performance during the Covid-19 pandemic. The findings provide valuable insights for policymakers, bank regulators, and industry stakeholders in understanding the sector's resilience and the need for adaptive strategies during times of crisis.","PeriodicalId":314344,"journal":{"name":"Indonesian Journal of Economics and Management","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121663726","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Do the Bangladeshi Banks Move Forward to Integrated Reporting Culture?: A comparative Analysis between Bangladeshi and South African Banks 孟加拉国银行向综合报告文化迈进了吗?:孟加拉国银行与南非银行的比较分析

Indonesian Journal of Economics and Management Pub Date : 2023-03-31 DOI: 10.35313/ijem.v3i2.4654

T. Biswas

{"title":"Do the Bangladeshi Banks Move Forward to Integrated Reporting Culture?: A comparative Analysis between Bangladeshi and South African Banks","authors":"T. Biswas","doi":"10.35313/ijem.v3i2.4654","DOIUrl":"https://doi.org/10.35313/ijem.v3i2.4654","url":null,"abstract":"The goal of the research is to assess the disclosure quality of integrated reporting practices for both Bangladeshi Banks and South African Banks over time. This paper is based on a scoring model, referencing the framework proposed by Hammond and Miles (2004), and identified an IR Scoreboard (IRS), divided into four sections. For the reason of the IRS, authors have analyzed, 105 integrated reports of 15 listed banks, ten from Bangladesh and five from South Africa, IIRC framework issued in 2021. A seven-year observation of each bank from 2015 to 2021 has been collected. In this study, we consider simple random sampling for data collection. The analysis suggests that majority of the Bangladeshi banks implement integrated reporting with low quality. From the elements in the background area, it is observed that Bangladeshi banks paid medium attention to the reasons behind adopting IR which is 52.9% but for South Africa, it is 100%. The content elements performed within 27.1% to 95.7% for Bangladeshi Banks whereas, for South African banks, it was within 0% to 100%. IR may take more time to adopt. For Bangladeshi banks, IR is still in the initial stages of development. But, South African banks maintain consistency in integrated reporting practices.","PeriodicalId":314344,"journal":{"name":"Indonesian Journal of Economics and Management","volume":"166 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116119762","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Effect Characteristics Board of Directors on The Financial Performance of Sharia Commercial Banks in Indonesia 董事会特征对印尼伊斯兰商业银行财务绩效的影响

Indonesian Journal of Economics and Management Pub Date : 2023-03-31 DOI: 10.35313/ijem.v3i2.4873

R. Ramdani, M. Mai, Muhamad Muflih

引用次数: 0

Effect of Capital Adequacy Ratio and Operational Efficiency Ratio on Return on Assets at PT Bank Negara Indonesia Tbk. 资本充足率和经营效率对印尼国家银行Tbk资产收益率的影响。

Indonesian Journal of Economics and Management Pub Date : 2023-03-31 DOI: 10.35313/ijem.v3i2.3791

Amanda Adelina Putri, Dadang Hermawan, Endang Hatma Juniwati, Tjetjep Djuwarsa

引用次数: 0

Transfer Payments and Economic Sector Performance: Input-Output Analysis in Bandung Regency 转移支付与经济部门绩效:万隆县投入产出分析

Indonesian Journal of Economics and Management Pub Date : 2023-03-31 DOI: 10.35313/ijem.v3i2.4790

Teti Sofia Yanti, Anneke Iswani Ahmad, I. Setiawan

{"title":"Transfer Payments and Economic Sector Performance: Input-Output Analysis in Bandung Regency","authors":"Teti Sofia Yanti, Anneke Iswani Ahmad, I. Setiawan","doi":"10.35313/ijem.v3i2.4790","DOIUrl":"https://doi.org/10.35313/ijem.v3i2.4790","url":null,"abstract":"This study analyzes the effect of transfer funds on Bandung Regency's economic sectors in 2022, using input-output table analysis to formulate suitable allocation policies for economic development goals. The research was conducted using the Location Quotient (LQ) method. This research produced an inverse Leontif matrix. Leontif's inverse matrix can be used to analyze the interrelationships between economic sectors in Bandung Regency. Revised: The government transfer expenditure in Kabupaten Bandung in 2022 had a direct impact of IDR 459,979,360,622.89 on the Government Administration, Defense, and Mandatory Social Security sector. The indirect impact or multiplier effect on the other 16 economic sectors was IDR 241,790,256,760.42. Analysis through the Leontief inverse matrix shows that the increase of final demand in all sectors by IDR 1 billion would result in an output increase of IDR 1.53 billion in the Government Administration, Defense, and Mandatory Social Security sector. Conversely, if the final demand in that sector increases by IDR 1 billion, the output of all sectors will increase by IDR 1.02 billion. Therefore, the government transfer expenditure in Kabupaten Bandung positively impacted the growth of all economic sectors.","PeriodicalId":314344,"journal":{"name":"Indonesian Journal of Economics and Management","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132755996","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Characteristics of CEO, Family Board Members and Internationalization of Family Companies Listed on the IDX IDX上市家族企业CEO、家族董事会成员特征与国际化

Indonesian Journal of Economics and Management Pub Date : 2023-03-31 DOI: 10.35313/ijem.v3i2.4727

Rahmat Setiawan, Aditya Sahrul Bagaskara, Masfufah Masfufah

引用次数: 0

Stock Return of Companies on the Indonesia Stock Exchange: A Comparative Study Before and After a Stock Split 印尼证券交易所公司股票收益:股票分割前后的比较研究

Indonesian Journal of Economics and Management Pub Date : 2023-03-30 DOI: 10.35313/ijem.v3i2.3798

Senja Rosmaida Maretha Manik, Dimas Sumitra Danisworo, Ade Ali Nurdin, Benny Barnas

{"title":"Stock Return of Companies on the Indonesia Stock Exchange: A Comparative Study Before and After a Stock Split","authors":"Senja Rosmaida Maretha Manik, Dimas Sumitra Danisworo, Ade Ali Nurdin, Benny Barnas","doi":"10.35313/ijem.v3i2.3798","DOIUrl":"https://doi.org/10.35313/ijem.v3i2.3798","url":null,"abstract":"A stock split is one of the corporate actions that the company can take to reduce the nominal value of the share price. A stock split is done by increasing the number of outstanding shares to encourage more share trading. This study aims to test whether there is a significant change in the performance of stock returns before and after the stock split operation. This study will use a quantitative research methodology, and the sampling strategy will be purposive sampling. These two things will go hand in hand. The data type used is secondary data, which is the daily closing price of shares. These prices are then processed so that the stock returns can be calculated. The length of time for the study was 20 days, starting ten days before the stock split activity and ending ten days after the stock split activity. This is done according to the stock split date. Because the normality test results showed that the returns obtained before and after the stock split are not normally distributed, the Wilcoxon marked rating test applied in SPSS version 25 will be used to test the hypothesis regarding the distribution of returns before and after the stock split. Hypothesis testing resulted in the conclusion that there is a substantial difference between return and stock split. This conclusion was reached based on the test findings.","PeriodicalId":314344,"journal":{"name":"Indonesian Journal of Economics and Management","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121553156","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Effect of Return on Assets, Effective Tax Rate, and Company Size on Transfer Pricing in Food and Beverage Companies listed on the Indonesia Stock Exchange 资产收益率、有效税率和公司规模对印尼证券交易所上市食品饮料公司转让定价的影响

Indonesian Journal of Economics and Management Pub Date : 2023-03-30 DOI: 10.35313/ijem.v3i2.4791

Ridwan Ridwan

引用次数: 0

Sentiment Analysis Against Digital Payment “GoPay”, “OVO”, “DANA”, and “ShopeePay” Using Naïve Bayes Classifier Algorithm 使用Naïve贝叶斯分类算法对数字支付“GoPay”，“OVO”，“DANA”和“ShopeePay”进行情感分析

Indonesian Journal of Economics and Management Pub Date : 2023-03-30 DOI: 10.35313/ijem.v3i2.4765

Lorenza Julia Ningri, Masyhuri Hamidi, F. Adrianto

引用次数: 0