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JAE (Jurnal Akuntansi dan Ekonomi)

akuntansi
Website

Published by Universitas Nusantara PGRI Kediri

ISSN : 27219313 EISSN : 25410180 DOI : https://doi.org/10.29407/jae.v6i2

Core Subject : Economy,

Economics, Econometrics & Finance

Journal of JAE is a peer review journal published by Department of Accounting and the media for researchers, practitioners and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and participate to boost the quality and quantity of research for academics and researchers. Be started from 2019, The journal of JAE published quarterly in March, July and November with the scopes of the research areas that can be published in the Journal of JAE are: Accountancy Public Economics Development Economic; Finance; Management Economic, Any specifics issues of economic, business and accounting.

Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)

Articles 270 Documents

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RESIKO BISNIS, PROFITABILITAS, LIKUIDITAS, UKURAN PERUSAHAAN DAN STRUKTUR MODAL PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN Jean Ivanka, Febrinka; Nurlaela, Siti; Suhendro, Suhendro
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 1 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

The research aims to test and find out whether there is an effect of bussiness risk, profitability, liquidity and firm size on capital structure in food and baverage sub-sector companies in 2014-2018. The object of this research is a food and baverage company listed on the Indonesia Stock Exchange in 2014-2018, totaling 26 companies. The technique used is purposive sampling. The samples used in this study were 12 food and baverage companies listed on the IDX. This research uses Multiple Linear Regression Analysis method. The results of this study indicate that the profitability and liquidity has affect the capital structure of food and baverage companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018. While the bussiness risk and firm size have no effect on the capital structure of food and baverage companies listed on the Indonesia Stock Exchange (BEI) in 2014-2018.

PENGARUH SISTEM ADMINISTRASI PERPAJAKAN MODERN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI Septriliani, Lia; Ismatullah, Ismet
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 1 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

This research aims to find out the Influence of the Modern Tax Administration System on Personal Taxpayer Compliance. The type of research used is quantitative with an associative approach. The variables used in this study are the Modern Tax Administration System and Taxpayer Compliance. The population in this study is all Private Person Taxpayers registered with The Tax Office of Pratama Sukabumi, while the sample in this study is as many as 400 respondents. The sampling technique used is random sampling. The analysis used is Partial Least Square (PLS) with Smart PLS version 6.0. The results of this study show that the ꞵ= 0.676 coefficient and signification value of 0.001 This indicates that the significance of the Modern Tax Administration System is 0.001<0.05 which means there is a significant influence between the Modern Tax Administration System on Personal Taxpayer Compliance. Keywords: Modern Tax Administration System, Taxpayer Compliance of private persons

PENGARUH SANKSI ADMINISTRASI DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK KENDARAAN BERMOTOR Mahdani, Tia Mulya; Ismatullah, Ismet
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 1 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

The purpose of this study was to determine the effect of administrative sanctions and service quality on taxpayer compliance in paying motorized vehicle taxes at SAMSAT Sukabumi City Region. The research method uses quantitative with an associative approach. The population in this study were motor vehicle taxpayers registered at SAMSAT Sukabumi City. The sample in this study were 100 people. The sampling technique used was purposive sampling. Data analysis using WarpPLS 7.0 application. The results showed that R² was 0.48, it could be concluded that administrative sanctions and service quality had a simultaneous effect on taxpayer compliance in paying motorized vehicle taxes by 48%.

PENGARUH KOMPETENSI APARATUR, SYSTEM PENGENDALIAN INTERN DAN MORALITAS INDIVIDU TERHADAP PENCEGAHAN FRAUD DANA DESA Yusuf, Marwah; Ibrahim, Irmawati; Yusdhaniar; Indah Waty, Fulia
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 2 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Abstract This research was conducted to find out the Effect of Apparatus Competence, Internal Control System and Individual Morality on Prevention of Village Fund Fraud in the Village Government in the Middle Adonara district. This research is a survey research using a questionnaire. The population taken in this study amounted to 35 people. The sample taken for this study amounted to 65 respondents, but of the 65 questionnaires that were distributed only 35 were returned and 30 were not returned so that the number of questionnaires processed was 35. This sample was taken using a saturated sampling method. Hypothesis testing is carried out using multiple lenear regression techniques. The results of this study state that Apparatus Competence, Internal Control System and Individual Morality have a significant effect on the prevention of Village Fund Frauds in the Village government in the Middle Adonara District. Keywords: apparatus competence, internal control system, and individual morality

PENGARUH GOOD PUBLIC GOVERNANCE (GPG) TERHADAP KUALITAS INFORMASI LAPORAN KEUANGAN PEMERINTAHAN DESA DI KABUPATEN KEDIRI Anas, M.; Forijati, Rr.; Muchson, Mochamad
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 1 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

The purpose of village development in achieving the welfare of the village community requires a good village governance in carrying out public services. The implementation of quality village government will create an orderly life of government and society and will realize the expected good public governance (GPG). One form of service output that reflects government performance which is also an instrument of government accountability to stakeholders is financial reports. Quality village financial reports are information that can present honestly, truthfully, relevantly, reliably, can be compared, and can be understood by all parties related to the financial statements. The research objective was to test empirically and to analyze the effect of GPG on the quality of information on village government financial reports in Kediri Regency. The research sample was 52 villages in Kediri Regency with respondents who were managers of village financial reporting. The research data were obtained through an instrument in the form of a questionnaire. Hypothesis testing is carried out by multiple linear regression analysis using the SPSS V.23 application. The results of data analysis prove that the accountability and fairness variables and equality variables have a significant effect on the quality information of village financial report, while the variables of democracy, transparency, and legal culture have no significant impact on the quality information of village government financial reports.

Pengaruh Rasio Early Warning System dan Good Corporate Governance terhadap Tingkat Solvabilitas pada Asuransi Jiwa Syariah Julietta Fairuzar Awrasya; Kusumaningtias, Rohmawati
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 2 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

The purpose of this research is to determine the effect of early warning systems (EWS) and good corporate governance (GCG) on the level of solvency. The indicators that used to measure EWS are the ratio of the change in surplus, the ratio of claim expenses, the ratio of management fees, the ratio of liquidity and the ratio of premium growth. Meanwhile, the indicators used to measure GCG are the size of the board of commissioners, the size of the board of directors and the size of the sharia supervisory board (SSB). The indicator used to measure the level of solvency is risk based capital (RBC). This research uses a quantitative research method with purposive sampling technique, which produces a sample of 14 sharia life insurance companies (consisting of 70 data) listed in the Financial Services Authority for the 2015-2019 period. This research has results that show that the ratio of changes in surplus, the ratio of claim expense, the ratio of management costs, the ratio of premium growth, and the size of SSB have no influence on the level of solvency. Meanwhile, the liquidity ratio, the size of the board of commissioners and the size of the board of directors have an influence on the level of solvency.

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, DAN FINANCIAL DISTRESS TERHADAP PENERAPAN KONSERVATISME AKUNTANSI Efendi, Ricky Ardianto; Handayani, Susi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 2 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

This research aims to obtain empirical evidence regarding the effect of profitability, firm size, and financial distress on the application of accounting conservatism. In this research, the variables consist of the independent variable and the dependent variable. The independent variables used are profitability, firm size, and financial distress. While the dependent variable used is accounting conservatism. The population chosen to be researched are companies listed on the Indonesia Stock Exchange, and included in the manufacturing industry. The observation period chosen was 2017 to 2019. The data used were financial reports obtained from the official website of the Indonesia Stock Exchange. The sampling method used purposive sampling with several defined criteria. The final data sample obtained was 297 data. The method of analysis in this research is multiple linear regression, using SPSS 23 software. The results obtained are that profitability has a negative effect on the application of accounting conservatism, financial distress has a positive effect on the application of accounting conservatism, and firm size has no effect on the application of accounting conservatism.

Pengaruh PENGARUH LITERASI KEUANGAN, FITUR LAYANAN, DAN KEMUDAHAN PENGGUNAAN TERHADAP PENGGUNAAN E-MONEY Susanti, Susanti; Susanti, Aulia Puspa Giriani
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 2 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

The research was conducted to determine and analyze the effect of financial literacy, service features, and ease of use on the use of e-money. This type of research is a quantitative research. The technique used to obtain the research sample was random sampling technique, amounting to 110 active student respondents in the Accounting Education Study Program, State University of Surabaya. The data analysis method used is multiple linear regression analysis, previously carried out by instrument tests and classical assumption tests. Followed by hypothesis testing using SPPS 25 software. The results of this study state that financial literacy has a negative and insignificant effect on the use of e-money, while partially service features and ease of use have a positive and significant effect on the use of e-money. Meanwhile, simultaneously states that financial literacy, service features, and ease of use have a significant influence on the use of e-money.

Pengaruh Kualitas Layanan, Bagi Hasil, Dan Kepercayaan Terhadap Kepuasan Nasabah Bank Syariah Di Masa Pandemi Covid-19 Novita Sari; Kusumaningtias, Rohmawati
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 2 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

The purpose of this research is to determine the effect of servive quality, profit sharing, and customer trust in Islamic Bank customer during the Covid-19 pandemic. This research uses a population of Islamic Bank customers in the Surabaya City and the number of samples of the research is 100 respondents with the Non Probability Sampling methode and the technique used is Accidental Sampling. Data collection was carried out by distributing quetionnaires online. The data analysis technique used is multiple regression analysis and based on the result of the analysis it was found that service quality, proft sharing, and trust is a positive and significant impact on customer satisfaction in Islamic Banks customer during the Covid-19 pandemic

PENGARUH FEE AUDIT, INDEPENDENSI, PENGALAMAN AUDITOR DAN KOMPETENSI AUDITOR TERHADAP KUALITAS AUDIT (STUDI KASUS KAP DI JAWA TIMUR) Fauziah, Katherine; Dwinda Yanthi, Merlyana
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 6 No 2 (2021): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

The research aims to obtain evidence of the effect of audit fees, independence, work experience and competence on audit quality. This research conduct at a Public Accountant Office in East Java registered in IAPI (Institut Akuntan Publik Indonesia) 2020. The method of determining the sample uses purposive sampling method. The data collection method uses a questionnaire. The research used multiple linear regression for analysis technique and using the SPSS V.26 application. The results explain that audit fees, independence and competence has a positive effect on audit quality. Meanwhile, work experience has no effect on audit quality.

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Jl. KH. Ahmad Dahlan 76 Mojoroto Kediri

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Jawa timur

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Home Page

OAI Link

Editorial Team

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Reviewer

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Contact Name Faisol

Contact Email jurnal_jae@unpkediri.ac.id

Phone +628125933217

Journal Mail Official jurnal_jae@unpkediri.ac.id

Editorial Address Jl. KH. Ahmad Dahlan 76 Mojoroto Kediri

Location Kota kediri, Jawa timur INDONESIA

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Contact Name
Faisol

Contact Email
jurnal_jae@unpkediri.ac.id

Phone
+628125933217

Journal Mail Official
jurnal_jae@unpkediri.ac.id

Editorial Address
Jl. KH. Ahmad Dahlan 76 Mojoroto Kediri

Location
Kota kediri,

Jawa timur

INDONESIA