International Journal of Accounting and Management Research https://ejournal.stiewidyagamalumajang.ac.id/index.php/ijamr <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> Sekolah Tinggi Ilmu Ekonomi Widya Gama Lumajang en-US International Journal of Accounting and Management Research 2721-1118 <p>Authors who publish with this journal agree to the following terms:</p> <ol type="a"> <li class="show">Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a&nbsp;<a href="http://creativecommons.org/licenses/by/4.0/" rel="license">Creative Commons Attribution 4.0 International License</a> that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.</li> <li class="show">Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.</li> <li class="show">Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See&nbsp;<a href="http://opcit.eprints.org/oacitation-biblio.html" target="_new">The Effect of Open Access</a>).</li> </ol> <p>International Journal of Accounting and Management Research have CC-BY-NC or an equivalent license as the optimal license for the publication, distribution, use, and reuse of scholarly work. In developing strategy and setting priorities, the International Journal of Accounting and Management Research recognizes that free access is better than priced access, libre access is better than free access, and libre under CC-BY-SA or the equivalent is better than libre under more restrictive open licenses.</p> DETERMINANTS OF CAPITAL STRUCTURE: A CASE OF NON-FINANCIAL SECTOR OF PAKISTAN https://ejournal.stiewidyagamalumajang.ac.id/index.php/ijamr/article/view/545 <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> Urooj Khalid Waqas Ahmad Muhammad Abubakar Muhammad Asrar Copyright (c) 2020 2020-03-31 2020-03-31 1 1 1 14 10.30741/10.30741/ijamr.vol1isss1 IS TANZANIA’S LOGISTICS INFLUENCE CHINA'S FOREIGN DIRECT INVESTMENTS?: A QUANTITATIVE APPRAISAL https://ejournal.stiewidyagamalumajang.ac.id/index.php/ijamr/article/view/525 <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> Nuhu A. Sansa Copyright (c) 2020 2020-03-31 2020-03-31 1 1 15 20 10.30741/10.30741/ijamr.vol1isss1 IMPRESSION OF LIQUIDITY, LEVERAGE, AND INDEPENDENT COMMISSIONERS ON THE VALUE OF NATIONAL PRIVATE BANK GENERAL COMPANIES https://ejournal.stiewidyagamalumajang.ac.id/index.php/ijamr/article/view/552 <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> Sochib Sochib Noviansyah Rizal Copyright (c) 2020 2020-03-31 2020-03-31 1 1 21 29 10.30741/10.30741/ijamr.vol1isss1 THE QUALITY OF TOURISM SERVICES IN BUILDING TOURISM LOYALTY https://ejournal.stiewidyagamalumajang.ac.id/index.php/ijamr/article/view/521 <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> Tri Palupi Robustin Copyright (c) 2020 2020-03-31 2020-03-31 1 1 30 37 10.30741/10.30741/ijamr.vol1isss1 BANK FUNDS MANAGEMENT AND ITS EFFECTS ON NET INTEREST MARGIN https://ejournal.stiewidyagamalumajang.ac.id/index.php/ijamr/article/view/539 <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> Hesti Budiwati Copyright (c) 2020 2020-03-31 2020-03-31 1 1 38 45 10.30741/10.30741/ijamr.vol1isss1