{"title":"Technical Efficiency Analysis at BUKU 1 Banks in Indonesia Using the Data Envelopment Analysis (DEA) Method Period 2016 – 2017","authors":"Kuncoro Budi Satrio, Erric Wijaya","doi":"10.35384/jime.v13i1.361","DOIUrl":"https://doi.org/10.35384/jime.v13i1.361","url":null,"abstract":"This study began with an observation of the financial performance of banks in assessing the efficiency of commercial banks in Indonesia in the 2016 period and found inefficiency problems in BUKU I banks based on efficiency values (BOPO) as an indicator of bank efficiency. This study is an analysis of the measurement of bank efficiency values using quantitative analysis with secondary data obtained from the balance sheet and income statement for each bank sample (DMU) for the period 2016 - 2017 using a math-ematical model (linear program) with the Non-Parametric Data Envelopment Analysis (DEA) measure-ment method oriented to Input and assume Variable Return to Scale (VRS) with a sample of 17 Bank sam-ple data during the period 2016-2017. In each DMU there are two variables namely input and output, where the input variable consists of Price of Labor (X1), Price of Fund (X2) and Price of Physical Capital (X3) while the output variable consists of Credit (Y1), Interest Income (Y2) and other Operating Income (Y3). From the results of the measurement of efficiency using the DEA method of the 17 bank samples there are 6 efficient banks while 11 other banks are inefficient. The DEA method measurement results also get an inefficient output variable projection value, from 34 inefficiencies of output variables found there are 4 inefficiencies in the given credit variable, 15 inefficiencies in the Interest Income variable and finally 15 inefficiencies in other Operating Income variables. From the measurement of the efficiency value using the DEA method, the Bank's efficiency and inefficiency values are obtained and the factors causing the Bank's inefficiency so that these factors can be used as material for the Bank's evaluation in improving the Bank's strategic planning .","PeriodicalId":325930,"journal":{"name":"Jurnal Ilmu Manajemen & Ekonomika","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131379499","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}
{"title":"Trustworthiness and Trust as Drivers of Value Perception and Its Implications for Positive Word of Mouth Intention (Study on the Context of Private Campuses in Jabodetabek)","authors":"Lovita Fillyand, Whony Rofianto","doi":"10.35384/jime.v13i1.359","DOIUrl":"https://doi.org/10.35384/jime.v13i1.359","url":null,"abstract":"This research to understand for trustworthiness and trust in implication for perception value of implemen-tation for positive word of mouth intention. Study from private universities in Jabodetabek. Object research this is a student of private universities those who live in jabodetabek. To answer problems in this research and the testing of hypotheses research, data analysis using Structural Equation Model (sem) - amos to know how strong the influence of every variable the treatment, this study found that the variable to connect for trust, perceived value and student loyalty have dimension operational competence, operational benevo-lence, and problem solving orientation as benchmarks of Trust in the institution personnel and Trust in the institutions management to create Perceived Value to the campus and generate student loyalty is expected to be able to have a positive influence on increasing student trust.","PeriodicalId":325930,"journal":{"name":"Jurnal Ilmu Manajemen & Ekonomika","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121713917","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}
{"title":"Effect of Tax Planning, Deferred Tax Expense and Company Size Against Profit Management (Empirical Study on Manufacturing Companies Listed on IDX 2015-2019)","authors":"Arni Karina, Harum Herdiyanti","doi":"10.35384/jime.v12i2.355","DOIUrl":"https://doi.org/10.35384/jime.v12i2.355","url":null,"abstract":"This study uses quantitative methods that aim to analyze the effect of tax planning, deferred tax expense and company size on profit management in 13 manufacturing companies listed on the Indonesia Stock Ex-change. The results of this study show that tax planning and deferred tax expense affect profit manage-ment, then the size of the company has not been shown to have an effect on profit management. The results of this study show that tax planning is a way of regulating how much profit is reported it is indicated that there are profit management practices that signal about management regulates pseudo-profit reporting while deferred tax burdens provide indications that there are differences between accounting standards and tax regulations. Management can use this as one of the instruments for carrying out profit management.","PeriodicalId":325930,"journal":{"name":"Jurnal Ilmu Manajemen & Ekonomika","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126900303","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}
Tinjung Desy Nursanti, Mira Aisyah, Noriska Velvia, S. Afifah
{"title":"How Work Stress and Work Environment Influence Job Satisfaction, Retention Study at Jakarta Office State-Owned Airlines Employees","authors":"Tinjung Desy Nursanti, Mira Aisyah, Noriska Velvia, S. Afifah","doi":"10.35384/jime.v13i1.357","DOIUrl":"https://doi.org/10.35384/jime.v13i1.357","url":null,"abstract":"Management changes that occurred at PT. XYZ Jakarta office caused several employees to undergo change positions. With the change in position, employees have to adapt again to new responsibilities. Therefore, the purpose of this study was to determine and understand the effect of work stress and work environment on job satisfaction and its impact on employee retention. This research is quantitative descrip-tive research conducted by distributing questionnaires to all divisions in PT. XYZ Jakarta office as many as 129 respondents. The data analysis used is Path Analysis, after all data has been collected for pro-cessing. The results showed that each variable had a significant influence between one variable and anoth-er. The highest value that has the most influence on the employee retention variable is the work environ-ment variable. Suggestions for PT. XYZ Jakarta office is to pay more attention to the working environment conditions in the company .","PeriodicalId":325930,"journal":{"name":"Jurnal Ilmu Manajemen & Ekonomika","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133456588","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}
{"title":"Factors Affecting Perceived Productivity on Teleworkers during Covid-19 Pandemic in Indonesia","authors":"S. Rimadias","doi":"10.35384/jime.v12i2.353","DOIUrl":"https://doi.org/10.35384/jime.v12i2.353","url":null,"abstract":"Phenomena of working remotely as a result of the Covid-19 pandemic have prompted this research to be carried out as a step to analyze the factors that affect Perceived Productivity in teleworkers in Indonesia, such as IT Training, IT Infrastructure, Management Support, Job Security, Work Flexibility, Attitude to-ward Teleworking, Organizational Commitment and Strain. The survey involved 205 respondents who were permanent employees at companies or agencies who became teleworkers due to the Covid-19 pan-demic conditions. A structured questionnaire with a specified scale was used in this research. Multiple re-gression was used to analyze the data. The results showed that IT Infrastructure, Management Support, At-titude toward Teleworking, and Organizational Commitment had a positive influence on the Perceived Productivity of teleworkers in Indonesia. Meanwhile, IT Training, Job Security, Work Flexibility, and Strain do not affect the Perceived Productivity of teleworkers in Indonesia. The implications of this re-search are the reference for management in formulating strategies to drive perceived productivity to the employee who becomes a teleworker during the Covid-19 pandemic.","PeriodicalId":325930,"journal":{"name":"Jurnal Ilmu Manajemen & Ekonomika","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126799252","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}
Ossi Ferli, D. Lestari, Luh Ifaterani Isabrenda Kusumawardhani
{"title":"Digital Products Increase Fee-based Income Banking in Indonesia","authors":"Ossi Ferli, D. Lestari, Luh Ifaterani Isabrenda Kusumawardhani","doi":"10.35384/jime.v15i1.300","DOIUrl":"https://doi.org/10.35384/jime.v15i1.300","url":null,"abstract":"This study aims to analyze the effect of digital innovation on fee-based income for five commercial banks listed on the Indonesia Stock Exchange for the 2015-2019 period. The analytical tool used in this study is panel multiple regression equations with the dependent variable feebased income and the dependent varia-ble Number of ATMs, CRM & CDM, Number of SMS, transactions Internet and Mobile Banking, Number of Branches. The results showed that Branches has an insignificant effect on fee-based income. The num-ber of ATMs, CRM & CDM, and the number of SMS, Internet and Mobile Banking transactions has a sig-nificant positive effect on fee-based income. This indicates that digital innovation in banking can increase the bank's fee-based income.","PeriodicalId":325930,"journal":{"name":"Jurnal Ilmu Manajemen & Ekonomika","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128563302","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}
Ceicilia Bintang Hari Yudhanti, Herlina Yoka Roida
{"title":"The Role of Moderation in The Company's Age on Financial Slack's Relationship to Company Performance","authors":"Ceicilia Bintang Hari Yudhanti, Herlina Yoka Roida","doi":"10.35384/jime.v15i1.297","DOIUrl":"https://doi.org/10.35384/jime.v15i1.297","url":null,"abstract":"This study examines whether financial slack is associated with firm performance and whether this relation-ship is moderated by firm size and firm age. This study consists of 251 firm-years covering the period from 2017to 2019 of 85 companies in the manufacturing industry listed on the Indonesia Stock Exchange (IDX). Our findings indicate that financial slack has a negative effect on company performance. This negative ef-fect is weakened if the size of the company is larger and the age of the company is more mature. In addi-tion, companies with financial slack tend not to use the slack of company financial resources for the benefit of the company. This can be attributed to the tendency of the company's management to use these re-sources to increase additional income or remuneration for managers. The management considers the com-pany's short-term performance which has an impact on increasing management's welfare. These findings emphasize that big size companies will compete with younger companies that tend to invest in research and development. Therefore, large companies will use financial slack for the benefit of the company in or-der to maintain the company's survival in the future. Mature companies have experience in managing com-pany resources and competence in gaining access to the resources needed to survive or grow. Therefore, based on experience and journey to gain access to funding, financial slack will be used for the benefit of the company. This study supports the prediction with evidence from Indonesia manufacture companies, and conclude that financial slack will be managed in aim maintain access to funding in the future.","PeriodicalId":325930,"journal":{"name":"Jurnal Ilmu Manajemen & Ekonomika","volume":"210 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129689224","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}
{"title":"Analysis of The Implementation of Good Amil Governance Based on the Zakat Core Principle and The Application of PSAK No. 109 Concerning Zakat Accounting at The Padang City National Amil Zakat Agency","authors":"Sufriandio Sufriandio, M. Murniati","doi":"10.35384/jime.v15i1.301","DOIUrl":"https://doi.org/10.35384/jime.v15i1.301","url":null,"abstract":"The potential for zakat in Indonesia is very large, where Indonesia is a country with the largest Muslim population in the world. In fact, according to 2018 government data, of the 217 trillion potential zakat, on-ly 4 percent or around 8 trillion has been collected. So there is still a margin of 96 percent. The large mar-gin is inseparable from a number of challenges faced in collecting zakat in Indonesia. One of the challeng-es is related to the accountability of zakat management organizations. The Good Amil Governance (GAG) system based on the Zakat Core Principle (ZCP) and the application of PSAK 109 on Zakat Accounting is a system that aims to realize the management of zakat institutions that encourage the formation of a clean, professional and transparent management work pattern. The purpose of this study is to analyze the imple-mentation of good Amil Governance based on the Zakat Core Principle and also to assess the implementa-tion of PSAK 109 on Accounting for Zakat at the National Amil Zakat Agency (BAZNAS) of Padang City. This study uses a qualitative method with a field research approach. In collecting data, the researcher used interview, observation, and documentation techniques. Analysis of the data used using the Miles and Huberman model. The results of the study concluded that BAZNAS Padang City had carried out good amil governance and the implementation of PSAK 109 on Zakat Accounting had been carried out well in this institution.","PeriodicalId":325930,"journal":{"name":"Jurnal Ilmu Manajemen & Ekonomika","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124316148","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}
{"title":"The Influence of Transformational Leadership on Employee Performance with Job Satisfaction and Organizational Commitment as Mediation Variables","authors":"Andani Artanti Yodani, S. Rimadias","doi":"10.35384/jime.v15i1.296","DOIUrl":"https://doi.org/10.35384/jime.v15i1.296","url":null,"abstract":"This study aims to analyze the effect of transformational leadership on employee performance with job sat-isfaction and organizational commitment as mediating variables with the object of research being perma-nent employees of PT. Pegadaian (Persero) Regional Office VIII Jakarta 1 Bogor Area. This research is quantitative research. The sample used in the study was 205 respondents. The Structural Equation Model (SEM) technique and Amos 22 software are both used in the investigation. The findings show that trans-formational leadership has a beneficial effect on job satisfaction, organizational commitment, job satisfac-tion, and employee performance. It was discovered, however, that neither transformational leadership nor organizational commitment had any effect on employee performance as measured by job satisfaction or organizational commitment.","PeriodicalId":325930,"journal":{"name":"Jurnal Ilmu Manajemen & Ekonomika","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122741088","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}
{"title":"The Influence of Work Stress, Work Load and Work Environment on Turnover Inten-tion Employees of PT Jayamandiri Cirebon","authors":"Tinjung Desy Nursanti, Vestika Astri Lianto, Kievlan Azzam Venir, Lilis Mardiyah","doi":"10.35384/jime.v15i1.299","DOIUrl":"https://doi.org/10.35384/jime.v15i1.299","url":null,"abstract":"The aim of this study is to determine the effect of work stress, work load, and work environment on turno-ver intention at PT Jayamandiri Cirebon. The method in this study uses quantitative methods. Data collec-tion techniques through questionnaires distributed to 43 respondents. The data analysis technique used multiple linear regression analysis. The results of the study indicate that work stress and work load have a significant and positive effect on turnover intention. While the work environment variable does not have a significant relationship to turnover intention, however if they have a better work environment, employees will be more comfortable and able to carry out their work to the fullest. Simultaneously the variables of work stress, work load, and work environment have a significant effect on turnover intention. This means that the influence made on this workload factor which includes targets to be achieved, working conditions, use of time and work standards must be considered again so that employees will feel more comfortable and do not feel burdened with work, thus enabling them to carry out their work maximally.","PeriodicalId":325930,"journal":{"name":"Jurnal Ilmu Manajemen & Ekonomika","volume":"625 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127515551","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}