https://ejournal.stiewidyagamalumajang.ac.id/index.php/ijamr/issue/feed International Journal of Accounting and Management Research 2020-06-15T04:15:53+00:00 Deni Juliasari ejournalinternasional@gmail.com Open Journal Systems <p style="text-align: justify;">International Journal of Accounting and Management Research (IJAMR) was published by Sekolah Tinggi Ilmu Ekonomi Widya Gama Lumajang since March, 2020. IJAMR publishes scientific articles that focus on issues relating to empirical investigations in accounting and management. IJAMR is published twice a year in March-August and September-February. IJAMR also uses the LOCKSS system to ensure safe and permanent records for journals.</p> https://ejournal.stiewidyagamalumajang.ac.id/index.php/ijamr/article/view/545 DETERMINANTS OF CAPITAL STRUCTURE: A CASE OF NON-FINANCIAL SECTOR OF PAKISTAN 2020-06-15T03:24:57+00:00 Urooj Khalid uroojkhalid626@gmail.com Waqas Ahmad waqasbzu67@gmail.com Muhammad Abubakar prof.abubakar729@gmail.com Muhammad Asrar muhammadasrar300@gmail.com <p style="text-align: justify;">The purpose of this study is to investigate the determinants of the capital structure of the Sugar Industry in Pakistan. This study reviews different theories related to the capital structure to formulate testable propositions concerning the determinants of the capital structure of the sugar industry of Pakistan. Panel data econometric techniques such as fixed effects and random effects are used to investigate the most significant factors that affect the capital structure choice of sugar firms listed on the Pakistan Stock Exchange for the period 2009-2018. The results of the study suggest that variables such as firm size, financial flexibility, asset structure, profitability, liquidity, growth, risk, and affect all measures of the capital structure of Pakistan corporations. Short-term debt is found to represent an important financing source for corporations in Pakistan. Firm size and current ratio have a negative and significant relationship with Capital Structure ratios. Long term debt, Working Capital, Asset Structure, asset utilization, Effective tax rate, Financial Flexibility, Growth opportunity, Risk Volatility have a positive and significant relationship with Capital Structure ratios. Due to the existence of a negative relationship between profitability and capital structure, investors must consider capital structure before making investment decisions.</p> 2020-03-31T00:00:00+00:00 Copyright (c) 2020 https://ejournal.stiewidyagamalumajang.ac.id/index.php/ijamr/article/view/525 IS TANZANIA’S LOGISTICS INFLUENCE CHINA'S FOREIGN DIRECT INVESTMENTS?: A QUANTITATIVE APPRAISAL 2020-06-15T03:45:54+00:00 Nuhu A. Sansa nuhusansa09@gmail.com <p style="text-align: justify;">This study was conducted to evaluate the effect of the Tanzania Logistics on Chinese Foreign Direct Investment for the period 2007 to 2017 in Tanzania. The Simple Regression Model has been used to evaluate the Effects of Tanzania Logistics on Chinese Foreign Direct Investment over the period 2007 to 2017 in Tanzania. From world bank data and data published by author Han in 2019 the influence of Tanzania's logistics on Chinese foreign direct investment was analyzed in the 2007-2017 period in Tanzania. The findings of this study are quite interesting. Research findings reveal that there is a significant positive relationship between Tanzania Logistics and Chinese Foreign Direct Investment during the 2007 to 2017 period in Tanzania. The results showed that the Tanzania Logistics Affect the overall Chinese Foreign Direct Investment during the period 2007 to 2017 in Tanzania.</p> 2020-03-31T00:00:00+00:00 Copyright (c) 2020 https://ejournal.stiewidyagamalumajang.ac.id/index.php/ijamr/article/view/552 IMPRESSION OF LIQUIDITY, LEVERAGE, AND INDEPENDENT COMMISSIONERS ON THE VALUE OF NATIONAL PRIVATE BANK GENERAL COMPANIES 2020-06-15T04:00:34+00:00 Sochib Sochib sochib.ak@gmail.com Noviansyah Rizal sochib.ak@gmail.com <p style="text-align: justify;">Management hopes to make a profit with the intention of adding value to the company. Through the provision of sufficient bank funds to meet liquidity and lending to increase profitability and increasing company value. Company value is built by managing good company assets so that profits are obtained. This information gives a signal to the stock market and is responded by the market at stock prices. This study aims to determine the influence of liquidity, leverage, and independent commissioners on firm value. The study population is national private commercial banks listed on the Indonesia Stock Exchange in the 2014-2018 period. Samples were taken based on purpose sampling so that 17 samples were obtained. The study uses a linear regression approach with liquidity variables measured by Loan to Deposit Ratio, Leverage is measured by Debt to Equity Ratio, independent commissioners are measured by the number of independent commissioners, and company value is measured by Tobin's Q. The results that liquidity has a significant negative influence on the value of the company, leverage has no influence on the value of the company, and Independent Commissioners have a significant positive influence on the value of the company.</p> 2020-03-31T00:00:00+00:00 Copyright (c) 2020 https://ejournal.stiewidyagamalumajang.ac.id/index.php/ijamr/article/view/521 THE QUALITY OF TOURISM SERVICES IN BUILDING TOURISM LOYALTY 2020-06-15T04:02:08+00:00 Tri Palupi Robustin tripalupirobustin@gmail.com <p>Situbondo Regency has a very famous beach as one of the favorite tourism destinations in East Java Province namely Pasir Putih Beach. The objective of this study was to examine the partial and simultaneous effect of the quality of tourism services, consisting of 3 components, i.e., attraction, accessibility, and amenities, on tourist loyalty. Here, explanatory study examined the causal relationship between one variable with another variable by hypothesis test. Population is the tourists who had visited Pasir Putih Beach in Situbondo and sample is 80 respondents taken by purposive sampling technique. Multiple linear regression used to analyze research data. The results of the study showed, the quality of tourism services a partial and simultaneous effect on tourist loyalty.</p> 2020-03-31T00:00:00+00:00 Copyright (c) 2020 https://ejournal.stiewidyagamalumajang.ac.id/index.php/ijamr/article/view/539 BANK FUNDS MANAGEMENT AND ITS EFFECTS ON NET INTEREST MARGIN 2020-06-15T04:15:53+00:00 Hesti Budiwati hestibudiwati1404@gmail.com <p>The purpose of this study is to study the effect of bank fund management on Net Interest Margin. Bank fund management in this study uses the Interest Expense Ratio, the Interest Rate Risk Ratio and the Loan to Deposit Ratio. The study was conducted at BPR in Indonesia. The sample taken was 65 banks using quarterly financial statements for 4 quarterly periods for each bank. With a purposive sampling technique, a sample of 260 BPR financial reports was obtained. The method used is multiple linear regression analysis. The results of the study stated that the Interest Cost Ratio, Interest Risk Ratio and Loan to Deposit Ratio have a significant effect both partially and simultaneously on the Net Interest Margin with a positive relationship direction. Overall, 15.7% of the net interest margin at BPR in Indonesia can be discussed by the Interest Cost Ratio, Interest Rate Risk Ratio and Loan to Deposit Ratio. While the remaining 84.3% of the net interest margin is determined by other variables. Future studies are expected to examine other variables that use bank profits.</p> 2020-03-31T00:00:00+00:00 Copyright (c) 2020