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JAE (Jurnal Akuntansi dan Ekonomi)
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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PENGARUH KUALITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (STUDI KASUS PADA BALAI BAHASA PROVINSI SUMATERA UTARA) Sari, Ayu Permata; Nurlaila , Nurlaila
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i2.17714

Abstract

Abstract The purpose of this study was to determine the effect of the the quality of financial statements on the performance accountability of government agencies (a case study at the Language Center of North Sumatra Province). This type of research is causality. The data used are primary data and secondary data. Sampling is done by saturated sample or census. Data collection techniques using interview, questionnaire and documentation techniques. The analytical method used is simple linear regression. The result of this study indicate that the Quality ogf Financial Statements Agencies.
ANALISIS DETERMINAN TERHADAP AGRESIVITAS PAJAK: (Studi pada perusahaan LQ 45) Puji Lestari, Mela; Siti Aliyah
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i2.17761

Abstract

This study aims to analyze the factors that affect tax aggressiveness in LQ-45 companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The type of data in this study is quantitative data. This study uses secondary data from the LQ45 company annual report for the 2018-2020 period. The sampling technique used is purposive sampling, namely the technique of determining the sample with certain considerations/criteria. The data analysis method used is multiple regression analysis, classical assumption test, and hypothesis testing. The results of this study indicate that company size, capital intensity and positive influence on tax aggressiveness in LQ45 companies.
THE EFFECT OF SERVICE QUALITY AND PRODUCT QUALITY ON PURCHASE DECISIONS WITH CUSTOMER SATISFACTION AS INTERVENING VARIABLES Melly anggraeni, Tia peppy; Sujianto, Agus Eko
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i2.17865

Abstract

Pasar bebas yang diterapkan di Indonesia akhir-akhir ini membuat seorang pemilik usaha perlu meningkatkan kualitas pelayanan dan produk untuk meningkatkan keputusan pembelian dan kepuasan konsumen. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kualitas pelayanan dan kualitas produk terhadap keputusan pembelian dengan kepuasan konsumen sebagai intervening pada Nirmala Food and Beverages Trenggalek. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Populasi dalam penelitian ini adalah konsumen Nirmala Food and Beverages Trenggalek, dengan jumlah sampel yang digunakan sebanyak 100 orang. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan waktu penelitian pada bulan Januari 2022. Teknik pengumpulan data menggunakan kuesioner online melalui google form. Alat analisisnya menggunakan SPSS 23.00. Hasil penelitian ini menunjukkan bahwa ada pengaruh yang signifikan antara kualitas pelayanan terhadap keputusan pembelian, ada pengaruh yang tidak signifikan antara kualitas produk terhadap keputusan pembelian, ada pengaruh yang tidak signifikan antara kualitas pelayanan melalui keputusan pembelian terhadap kepuasan konsumen, ada pengaruh yang tidak signifikan antara kualitas pelayanan melalui keputusan pembelian terhadap kepuasan konsumen, ada pengaruh yang tidak signifikan antara kualitas pelayanan melalui keputusan pembelian terhadap kepuasan konsumen pengaruh antara kualitas pelayanan melalui keputusan pembelian terhadap kepuasan konsumen, terdapat pengaruh yang tidak signifikan antara kualitas pelayanan melalui keputusan pembelian terhadap kepuasan konsumen, terdapat pengaruh yang tidak signifikan antara kualitas pelayanan melalui keputusan pembelian terhadap kepuasan konsumen. pengaruh kualitas produk melalui keputusan pembelian terhadap kepuasan konsumen pada Nirmala Food and Beverages Trenggalek. Kata Kunci : Kualitas Pelayanan, Kualitas Produk, Keputusan Pembelian, Kepuasan Konsumen.
PENGARUH RASIO PROFITABILITAS, RASIO LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PT. LIPPO KARAWACI Tbk. Devi, Novitasari; Rimawan, M.
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i2.17898

Abstract

The type of data in this study is secondary data obtained from the official website of idx with the aim of knowing and analyzing the relationship between Return on Equity (ROE) and Quick Ratio (QR) to Company Value at PT. Lippo Karawaci Tbk. The population used in this study is the financial statements at PT. Lippo Karawaci Tbk for 25 years (1996-2020). The sampling technique is purposive sampling with a sample of 10 years from 2011 to 2020. The data analysis technique is in the form of classical assumption test, multiple linear regression test, determination test, and t test and f test. The results of the study found that ROE had no and no significant effect on firm value, and the QR variable had a significant effect on firm value.
Faktor Determinan Pengungkapan Corporate Social Responsibility dengan Kinerja Keuangan sebagai Variabel Mediasi Safitri, Iis; Rahman, Taufikur
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i2.17902

Abstract

Abstract This study aims to determine the effect of green accounting, public share ownership, and environmental performance on disclosure of corporate social responsibility with financial performance as an intervening variable at JII 70 Company for the 2018-2020 period. This research is a type of secondary data quantitative research whose data is in the form of panel data with purposive sampling technique. The sample used was 24 companies registered in JII 70 for the 2018-2020 period. The data collection method is done by accessing the financial reports and annual reports which can be accessed through the website www.idx.co.id. The data was processed using the analytical tool Eviews10. The descriptive test, stationarity test, regression test, classical assumption test, path analysis test (path analysis), and Sobel test are the analytical methods employed. The findings revealed that the environmental performance variable, as well as financial performance, had a negative and significant impact on CSR disclosure. The disclosure of Corporate Social Responsibility is unaffected by the green accounting variable of public share ownership. Financial performance variables cannot mediate the influence of Green Accounting, Public Share Ownership, and Environmental Performance on Corporate Social Responsibility Disclosures after doing path analysis and Sobel tests. Key Words: Green Accounting, Public Share Ownership, Environmental Performance and Financial Performance
DETERMINAN KECURANGAN AKUNTANSI PADA PEMERINTAH DAERAH DI INDONESIA: SYSTEMATIC LITERATURE REVIEW Mardiyanto, Mardiyanto
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i2.17945

Abstract

Accounting fraud in the Government sector identical to corruption behavior is indicated that there are still many occurring at various levels of government in Indonesia, both at the central and regional levels. This study aims to find out the main factors that influence the occurrence of accounting fraud that can be considered in the area of policy formulation to prevent accounting fraud. Research conducted in previous studies using systematic literature review (SLR) research methods that take local government as a research object. The selection of journal articles published during 2018 to 2022 on Garuda journal database on the https://garuda.kemdikbud.go.id/ website using the Preferred Reporting Items for Systematic Review (PRISMA) method was obtained by 22 articles that met the requirements for analysis. The main results of this study found that the most influential factors (determinants) against the occurrence of accounting fraud were Internal Control Systems, information asymmetry, compliance with accounting standars, compensation suitability, individual morality and unethical behavior
Pengaruh Islamic Corporate Governance, Jumlah Modal Inti, dan Jumlah Kantor Pelayanan Terhadap Market Share Bank Umum Syariah Tahun 2016-2020 Yolandha Dewi Rosestino; Rohmawati Kusumaningtias
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i2.18023

Abstract

This research aims to verify the influence of Islamic Corporate Governance (ICG), the amount of core capital, and the number of service offices on the market share of Islamic Commercial Banks (BUS) in Indonesia as measured by the total assets of Islamic Commercial Banks to the total assets of the national banking system. The population in this research is Islamic Commercial Banks registered at OJK in the 2016-2020 period. The sampling technique used the purposive sampling method with a selected sample of 13 Islamic Commercial Banks registered at OJK in the 2016-2020 period. This research is quantitative research with secondary data sources. The analytical technique chosen in this research is multiple linear regression analysis with IBM SPSS Statistics software version 25. The results show that partially, Islamic Corporate Governance and the amount of core capital had no influence on the market share of Islamic Commercial Banks. On the other hand, the number of service offices affects the market share of Islamic Commercial Banks. Meanwhile, simultaneously, Islamic Corporate Governance, the amount of core capital, and the number of service offices influence the market share of Islamic Commercial Banks in Indonesia.
THE STRATEGY OF COFFEE CUSTOMER SATISFACTION IMPROVMENT THROUGH ATMOSPHERE STORE, DISCOUNTS AND SERVICE QUALITY Imamah, Nurul; Nur Iradawaty, Sofiah
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i2.18151

Abstract

Advances in scientific knowledge and technology on a high scale, changing the cultural, social, political and life structures of the world community so quickly, resulting in the emergence of demands for the fulfillment of increasing human needs and can change the circulating trend itself, also able to change lifestyles, perspectives , as well as a person's habits. One of the lightest habit changes is liking coffee drinks, both homemade and enjoying coffee in coffee shops. This study aims to analyze the increase in coffee customer satisfaction strategy through store atmosphere, discount and service quality approach at EbesQu Kofie & Eatery Malang. This research is a quantitative research using simple random sampling method and using multiple linear regression analysis techniques. The results of this study indicate that store atmosphere, service quality and discount simultaneously are strategies that can significantly increase coffee customer satisfaction at EbesQu Kofie & Eatery Malang. Store atmosphere and partial discounts can significantly increase coffee customer satisfaction at EbesQu Kofie & Eatery Malang. Where the quality of service cannot increase coffee customer satisfaction significantly at EbesQu Kofie & Eatery Malang. Meanwhile, the independent variable that has the dominant influence on increasing coffee customer satisfaction at EbesQu Kofie & Eatery Malang is the store atmosphere.
Pengaruh Religiosity Dan Materialism Terhadap Keputusan Pembelian Hijab Wanita Muda Indonesia Subagio, Ari; Suparman, Suparman; Niken Wilantari, Regina; Ari Yuliati, Siska
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 3 (2022): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i3.17949

Abstract

Penelitian ini bertujuan untuk menginvestigasi religiosity dan materialism mahasiswa dalam memakai hijab. Metode penelitian yang digunakan pada penelitian ini adalah metode deskriptif dan analitik analisis linier berganda. Data yang digunakan merupakan mahasiswi Ekonomi Syariah dengan jumlah 255 mahasiswi. Populasi ini dihitung berdasarkan jumlah mahasiswi yang memakai hijab. Pada penelitian ini didapatkan hasil dengan menggunakan uji analisis regresi linier berganda bahwa religiosity dan materialism berpengaruh positif secara signifikan terhadap keputusan pembelian.
PENGARUH DAU, DAK FISIK DAN PAD TERHADAP INDEKS PEMBANGUNAN MANUSIA PADA PROVINSI KALIMANTAN BARAT Herlambang Febriyanto
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 3 (2022): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i3.17970

Abstract

The state presents various efforts and policies to realize people's welfare and become a developed nation, including through decentralization fund schemes such as the provision of General Allocation Funds and Physical Special Allocation Funds to local governments. In addition to receiving decentralization funds, local governments also have Regional Original Revenue as a source of funding to manage and improve the quality of the region and its people. Human development is one of the important aspects that determine the progress of a nation and is measured through the Human Development Index. This study intends to identify how far the influence of General Allocation Funds, Physical Special Allocation Funds and Regional Original Revenue on the level of progress of human development in 14 districts/cities in West Kalimantan Province for the 2017-2020 period. The research method is quantitative with panel data regression. The results of the analysis of this study reveal that the accumulation of General Allocation Funds, Physical Special Allocation Funds and Regional Original Revenue has a significant impact on the development of human quality. Human development is not significantly affected by DAU and Physical Special Allocation Funds when viewed from a separate aspect, while Regional Original Revenue has a significant effect.

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