JAE (Jurnal Akuntansi dan Ekonomi)
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.
Articles
270 Documents
<![CDATA[( Studi pada KPRI Keluarga Besar Guru (KBG) Kota Kecamatan Tulungagung) ]]>
<![CDATA[Navila, Neneng]]>;
<![CDATA[Eko Sujianto, Agus]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 3 (2022): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v7i3.18310
<![CDATA[This is study aims to analyze the effect of loan capital and business volume on the remaining results of operations (SHU) with total assets as the intervening variable at KPRI Family Teacher (KBG KOTA) Tulungagung District. This research approach uses quantitative methods. Quantitative research is systematic scientific research on parts and phenomena and their relationships. This type of research uses associative research, namely research conducted to determine the relationship between two or more variables. This study uses data on loan capital, business volume, remaining operating results (SHU), and total assets in the 2012-2021 period, where the data was obtained from KPRI using the documentation method and the interview method. In this interview technique there is a process of interaction, discussion and presentation. The analysis technique used is moderated regression analysis (MRA) and begins with several prerequisite tests, heteroscedasticity test, multicollinearity test and others. The results show that loan capital has no significant effect on the remaining operating results (SHU) of cooperatives. Business volume has a significant effect on the Cooperative's Remaining Results of Operations (SHU). Then the total assets are able to strengthen the influence of loan capital and business volume on the Remaining Results of Operations (SHU) of the KBG KOTA cooperative, Tulungagung District]]>
<![CDATA[Persepsi mahasiswa akuntansi terhadap perilaku pengungkapan kecurangan akademik di Bandar Lampung ]]>
<![CDATA[sari, Natalia Catur Wulan]]>;
<![CDATA[Dwi Septiana, Theodora]]>;
<![CDATA[Sinaga, Imelda]]>;
<![CDATA[Ari Palma Akadiati, Victoria]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 3 (2022): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v7i3.18393
<![CDATA[Abstract The purpose of this study is to re-examine the perceptions of accounting students in disclosing academic fraud in Bandar Lampung so that students dare to become whistleblowers who reveal academic fraud on campus internally and for lecturers it is useful to improve teaching methods and the application of learning in the curriculum, especially accounting in educating students as candidates. Qualified accountants or auditor candidates in the future. For universities, this research is useful as an evaluation material in processing GCG (Good Corporate Governance). The method used in this study is a descriptive method using qualitative data. Research result obtained in this study are the influence of attitudes on behavior in disclosing fraud (whistleblowing) in Bandar Lampung does not have a significant effect, perceptions of subjective norms in disclosing fraud (whistleblowing) in Bandar Lampung have no significant effect, perceptions of behavioral control in disclosing fraud (whistleblowing) in Bandar Lampung has a significant effect, and the level of seriousness of fraud in the disclosure of fraud (whistleblowing) in Bandar Lampung has no significant effect.]]>
<![CDATA[PERAN AKUNTAN DALAM MENGHADAPI DIGITALISASI EKONOMI MENJELANG ERA SOCIETY 5.0 ]]>
<![CDATA[Agus Maulana]]>;
<![CDATA[Cakra Dewa, Monica Malva]]>;
<![CDATA[Yunia Kharisyami, Putu Widya]]>;
<![CDATA[Diva Navael, Lovenka]]>;
<![CDATA[Maulana, Agus]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 3 (2022): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v7i3.18492
<![CDATA[The digitalization of the economy toward the Society 5.0 era has begun to be realized in Indonesia. The era of Society 5.0 is shown by all the facilities obtained by humans through systems, technology, and robots. The existence of an accountant in the era of Society 5.0 is expected to decrease. This study aims to determine the description of the accounting profession in the era of Society 5.0 and efforts that can be made by an accountant in dealing with that era. This study uses a qualitative approach research method with data collection techniques derived from literature review. The results of this study indicate differences in the practice of accountants in the past and the era towards Society 5.0. Accountants' task has become more effective and efficient because of the digitalization of the economy. Era Society 5.0 also provides opportunities and challenges for accountants. Therefore, an accountant requires skills in the field of information technology in order to survive in the era of Society 5.0 and following eras.]]>
<![CDATA[Melihat pergeseran struktur perekonomian jawa timur selama pandemi covid-19 dengan Analisis Shift Share ]]>
<![CDATA[Oeliestina, Oeliestina]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 3 (2022): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v7i3.18502
<![CDATA[The Covid-19 pandemic has harmed the economy. In 2020 the Indonesian economy contracted by 2.07 percent. Likewise, East Java Province, contracted by 2.07 percent. Whereas East Java is the second largest contributor to the economic pie at the national level. The percentage of East Java's GRDP reached 14.48 percent. The pandemic has the potential to change the economic structure of East Java. This shift will certainly have an impact on the Indonesian economy. For this reason, a study is needed on the impact of the Covid-19 pandemic and the shifts that have occurred in the economic structure of East Java. So that policies can be taken as part of mitigation against sectors that have slumped during the Covid-19 pandemic. The methodology used in this research is descriptive and Shift Share (SS) analysis. The results of the calculation of the Net Shift (PB) in the Shift Share (SS) economic growth profile analysis quadrant map interpret that there are nine progressive sectors and eight conservative sectors. While the leading sectors that were able to survive during the Covid-19 pandemic were two sectors, namely the real estate sector and education services. We need full support for the progressive sector and maximum encouragement for the conservative sector to get up soon]]>
<![CDATA[Pengaruh Tata Kelola Perusahaan Terhadap Performa Bank yang Terdaftar di Otoritas Jasa Keuangan ]]>
<![CDATA[Juliani, Meily]]>;
<![CDATA[Jennica]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 3 (2022): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v7i3.18505
<![CDATA[This study aims to investigate the effect of the characteristics of board of commissioners on bank performance which measured by ROA and PAT in banking companies listed on the Financial Services Authority for period 2017-2021. The characteristics of the board of commissioner consist of the board size, independent commissioner, board of commissioner meeting, and board of commissioner expertise. The population of this study was banking companies listed in the Financial Services Authority in period 2017-2021 with a total sample of 312 data. This study used the panel regression method and showed that the variable board size has a significant positive effect on PAT and does not have a significant effect on ROA. The independent commissioner, board of commissioner meetings, and board of commissioner expertise also have no significant effect on bank performance.]]>
<![CDATA[Analisis manfaat laporan keuangan berbasis AKRUAL dalam pengambilan keputusan di Pemerintah Kabupaten Bantaeng ]]>
<![CDATA[Alrahim, Abul A’la]]>;
<![CDATA[Wibowo, Puji]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 3 (2022): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v7i3.18579
<![CDATA[This study aims to determine the use of information generated from the accrual-based local government reports of Bantaeng Regency by its users. The analytical method used is a qualitative method. Data collection through interviews, questionnaires and document review. Then for the analysis of data from interviews and document review using an interactive model of analysis, while the questionnaire data were analyzed using descriptive statistics. The results of the study show that users use accrual-based information on Local Government Financial Statements in the process of making decisions. The Utilization of each financial report for different decision-making, namely: first, the balance sheet is useful for decision making in the procurement of resources for the next period as well as the management of assets and liabilities of local governments; The second LRA is useful in making decisions to assess the level of budget absorption and evaluation of materials for the next period; the three LO is useful in decision making in assisting the budgeting process, understanding government policies and strategic plans; lastly, CaLK is useful in decision making in helping to explain the calculation of accounts on the face of the financial sheet in order to reduce risk for reports in decision making]]>
<![CDATA[RELEVANSI METODE COST PLUS PRICING UNTUK MENENTUKAN HARGA POKOK PRODUKSI PADA KONVEKSI ]]>
<![CDATA[Fania Putri, Regita]]>;
<![CDATA[Soebijono, Tony]]>;
<![CDATA[Erstiawan, Martinus Sony]]>;
<![CDATA[Arifin, Mochammad]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 3 (2022): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v7i3.18683
<![CDATA[This research aims to produce a standard cost of production calculation and to calculate the selling price using the cost plus pricing method. The research method is carried out directly in the field by means of observation and interviews, with secondary data sources including price data for types of fabrics, customer order data, sales data, and monthly turnover data in 2021. The data is processed and analyzed using the cost of production methods and selling price using the cost plus pricing method. The results and conclusions of this study are the cost of production calculated by the company is more than the cost of production calculated by the standard method. Likewise, with the determination of the selling price, the price set by the company is higher than the selling price calculated using the cost plus pricing method, if this continues it will cause customers to switch to similar companies that offer lower prices with relatively the same product quality.]]>
<![CDATA[ANALISIS FINANCIAL DISTRESS DENGAN MODEL ALTMAN Z-SCORE SEBELUM DAN SAAT TERJADINYA PANDEMI COVID-19 ]]>
<![CDATA[Kurniasih, Yuli]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 3 (2022): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v7i3.18711
<![CDATA[The purpose of this research is to compare the financial distress of companies in the restaurant, hotel, and tourism sub-sector before and after the Covid-19 pandemic, as well as to predict the future of these industries. Purposive sampling was used to collect the sample data. Secondary data collected through documentation methods was used for this analysis. The data analyzed using the modified Altman Z-Score discriminant ratio method and tested using the Wilcoxon Signed Rank Test. Companies in the restaurants, hotels, and tourism sub sector experienced a higher rate of financial distress during the Covid-19 pandemic than before, according to the available data.]]>
<![CDATA[Pengaruh Reputasi Auditor, Audit Complexity, Financial Expertise CEO, dan Bankruptcy Prediction terhadap Audit Delay: Studi Kasus pada Perusahaan Basic Materials yang Terdaftar di BEI Periode 2017-2020 ]]>
<![CDATA[Silitonga, Eunike Riahna]]>;
<![CDATA[Siagian, Valentine]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 3 (2022): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v7i3.18722
<![CDATA[Ketepatan waktu dalam menyajikan laporan keuangan merupakan hal penting bagi perusahaan dalam peningkatan kualitasnya. Semakin lama waktu yang diperlukan dalam pengauditan dan penyajian laporan keuangan maka perusahaan dianggap tidak mampu mengelolanya dengan baik. Perusahaan harus melaporkan laporan keuangan yang telah diaudit 120 hari setelah tahun buku berakhir sesuai dengan peraturan yang telah ditetapkan. Penelitian ini bertujuan untuk menguji dan mengetahui pengaruh reputasi auditor, audit complexity, financial expertise CEO, dan bankruptcy prediction terhadap audit delay secara parsial dan simultan. Penelitian ini menggunakan jenis data sekunder bersifat kuantitatif. Populasi penelitian berfokus pada sektor basic materials yang terdaftar di Bursa Efek Indonesia periode 2017-2020. Pengambilan sampel menggunakan teknik purposive sampling sehingga terdapat 127 sampel yang digunakan. Hasil penelitian menunjukkan bahwa reputasi auditor, financial expertise CEO, dan bankruptcy prediction berpengaruh terhadap audit delay. Sedangkan hasil yang berbeda pada audit complexity yang tidak berpengaruh terhadap audit delay.]]>
<![CDATA[Pengaruh Independensi Komite Audit dan Kepemilikan Keluarga terhadap Manajemen Laba di Perusahaan Bursa Efek Indonesia ]]>
<![CDATA[Valeria]]>;
<![CDATA[Karina, Ria]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 3 (2022): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v7i3.18739
<![CDATA[This study aims to examine how audit committee independence and family ownership affect earnings management. This study was prepared by considering the prevalence of earnings management cases in Indonesian companies. Earnings management is the act of a company manipulating related company profits obtained in one period in order to gain profits. In this study, the audit committee's independence and family ownership are the independent variables, whereas earnings management is the dependent variable. Family ownership also acts as a moderating variable. There are 11 other control variables included in support of the research conducted. The annual reports and financial statements of non-banking companies listed on the Indonesia Stock Exchange were used as secondary data sources for this study. This research uses Multiple Regression Analysis utilizing the SPSS software. According to the study’s findings, audit committee independence has no significant relationship to earnings management, while family ownership is significantly positively correlated with earnings management. Besides that, family ownership is not able to moderate audit committee independence on earnings management. Thus, it may be said that the family ownership structure of companies may influence earnings management practices in Indonesian public non-banking companies.]]>
