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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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Dampak Investasi Infrastruktur Terhadap Pertumbuhan Ekonomi Di Pulau Jawa Risca Dwi Anggini; Teguh Hadi Priyono; Riniati; Fathorrazi, Moehammad
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.v7i3.18744

Abstract

Economic growth is a sign to achieve development success economy in society. Investment is considered as one of the factors that can increase economic growth. So it must be equipped with supporting investments this is called infrastructure investment. Economic growth and the rate of movement of a country or within the scope of the region cannot be separated from the availability of economic infrastructure, such as electricity, gas, water, transportation, warehouse, telecommunications. This study aims to determine the impact of infrastructure investment on economic growth in Java. This type of research data uses secondary data, namely: panel data consisting of time series data for 2011-2020 and cross section data for 5 provinces in Indonesia. Java Island. Data analysis using multiple regression. The results showed that PMA variables on electricity, gas and water infrastructure have a positive and not significant effect to economic growth. While the PMDN variable in electricity, gas and electricity infrastructure water, PMA variable in transportation, warehouse and telecommunications infrastructure, and variable Domestic Direct Investment in transportation, warehouse and telecommunications infrastructure has a negative and significant effect on economic growth.
Determinan Disparitas Pembangunan Wilayah Pada Koridor Ekonomi Jawa Santoso, Edy; Sahadati, Mila; Jumiati, Aisah; Hadi Priyono, Teguh; Estiyani, Nanik; Purtomo Somaji, Rafael
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.v7i3.18926

Abstract

This study aims to determine the factors that influence regional development disparities in the Java economic corridor. This research data uses secondary data taken from several official government publications. The analytical method used in this study is the panel data regression estimation method. The results of the study show that the best model for estimating the determinants of regional development disparities in the Java economic corridor is the Fixed Effect Model. The results of the estimation explain that the disparity of economic development in the Java corridor is significantly influenced by the Mean Years School (RLS) variable in a negative direction, the Investment variable also affects the disparity of economic development in the Java corridor positively and significantly, while the Unemployment variable has a positive but not significant effect.
Pengaruh resiko kredit terhadap profitabilitas bank (Studi pada Bank Mandiri, Bank BNI dan Bank BRI) Suhartono, Suhartono; Ai Halimah; Taat Kuspriyono; Abdurrachman; Lukman Hakim; Vera Agustina Yanti
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 1 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i2.18906

Abstract

This research is motivated by Credit Risk and Profitability that occurs in National Banks, namely Bank BRI, Bank Mandiri, and Bank BNI in 2012 - 2021. This study analyzes the effect of credit risk using Non Performing Loans (NPL) while profitability uses Return On Assets (ROA). ). The research method is descriptive quantitative with observations and analytical techniques used are classical assumption test and simple linear regression test. The data used is secondary data obtained from the financial statements of Bank BRI, Bank Mandiri and Bank BNI. The sample used in this study amounted to 30 samples from 3 national banks with a total period of 10 years for each bank. The results showed that there was an influence of the credit risk variable (NPL) on profitability (ROA) with an effect of 0.729 or 72.9%. T test shows that NPL has a significant negative effect on ROA and the hypothesis is accepted. If the NPL rises, it will reduce profitability. The novelty of this research is that there are comparisons from several banks and the latest data observation period is 2012-2021.
MEMAKNAI HAK AKUNTABILITAS DARI DIMENSI KEWAJIBAN DANA PIODALAN Sriwinarti, Ni Ketut; Sokarina, Ayudia
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 1 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i1.19372

Abstract

Piodalan is a traditional ceremony of Balinese Hindus. Piodalan is an immaterial religious activity, as a form of belief to Ida Sang Hyang Widhi as the owner of the universe. For the continuity of piodalan, a material value is needed in the form of funds obtained from the contributions of Balinese Hindu society in banjar. The management of these funds is carried out by one of the banjar administrators as treasurer. Accountability for the management of piodalan funds is very unique with cultural of the Hindu-Balinese, and it’s very interesting to study. This study aims to explore the meaning of accountability of piodalan funds for Hindu-Balinese who live in West Lombok. The tools used to analyze the data, the researcher uses a spiritualist interpretive paradigm and a spiritualist phenomenological. The results show the accountability of piodalan funds means the realization of the responsibility or obligation of Hindus to God for the worldly pleasures that given by Almighty which includes five dimensions, namely: clarity, openness, submission, lascarya (sincerity), and manah Kayun (piety).
DETERMINAN KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KAPANEWON PENGASIH KABUPATEN KULON PROGO DAERAH ISTIMEWA YOGYAKARTA Novitasari, Rewinka; As ari, Hasim; Bayu Utomo, Rochmad; Wulandari, Ika
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 1 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i1.19496

Abstract

The purpose of this study was to determine the effect of tax administration, tax authorities service quality, tax socialization, and tax information technology on individual small and medium eterprise taxpayer compliance. The sample in this study used a simple random sampling method, so samples obtained was 100 respondents. Researchers used primary data obtained from distributing questionnnaires to MSME actors in Pengasih Ddistrict. The data analysis technique used is Partial least square (PLS) with the help of the smartPLS application. The results showed that partially the tax administration variable had o effect on individual MSME taxpayer compliance, the tax service quality variable had no effect on individual MSME taxpayer compliance, the tax socialization variable had a significant effect on individual MSME taxpayer compliance, and information technology variables taxation has a significant effect on individual MSME taxpayer compliance.
Meninjau etika akuntan publik dalam filosofi singo mengkok Putri , Diana; Afanillah, Hafif; Dwi Rahmawati, Linda
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 1 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i1.19465

Abstract

The aim of this research is to internalize the ethics of public accountants singo mengkok's Philosophy which is known to be full of the meaning of the philosophy of life. This research uses a literature study method that examines scientific articles. The main Findings is internalization of public accounting ethics singo mengkok‘s philosophy creates a context for applying code of public accounting ethics profession in carrying out their professional services by always remember that all their behavior will be accounted to God, so they must be able to restrain their passions and balance with faith and sincerity. Singo Mengkok is a symbol of noble teachings with elements so that the internalization of public accounting ethics in the philosophy of Singo Mengkok becomes a new solution in accounting science, also become a strategy for public accountants to avoid ethical violations that have occurred.
Implementasi software ACCURATE online di CV. Sumber Tani Kediri Sugeng
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 1 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i1.19483

Abstract

Accurate Software is an accounting system or program that can process a company's financial activities with the final output being financial reports. The purpose of this research is to find out how the implementation or application of the Accurate Online software in CV. Sumber Tani Kediri. The qualitative descriptive research method was used by the authors in analyzing this research. The results of this study indicate that there are no significant obstacles in the implementation or application of the Accurate software at CV. Sumber Tani. Accurate Online software makes it easy for owners to monitor the company's financial position and control the output of the financial reports they produce. In addition, employees are also assisted in inputting financial reports because the software is easy to use (user friendly). From a taxation point of view, having a system is of course very helpful because it can document sales and purchase transactions which can be accounted for if one day an inspection is carried out by the tax service office (KPP). The effectiveness and efficiency of the application of the software can be felt by CV. Sumber Tani Kediri.
Penetapan harga pokok penjualan berdasarkan pemerolehan laba dan menentukan aktiva Surya Indah Puspita, Dwi; Erstiawan, Martinus Sony; Soebijono, Tony; Puji Widodo, Arifin
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 1 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i1.19595

Abstract

This study aims to determine the cost of goods sold to increase profits and determine assets. The object of research is small businesses engaged in the industry of making bags, wallets, and suitcases. The method used uses descriptive qualitative where interviews and data documentation are used as the basis for calculating the main production, inventory, determination of fifo methods, raw material costs, labor and factory overhead. The result achieved is that the determination of the cost of goods sold in the bag industry is the main thing because it can decompose the cost of production starting from raw materials, direct labor costs and factory overhead used. From this determination, the profit generated increases and increases in current asset activity. Further research to be developed to be able to compare the cost of goods sold from the production process itself and the purchase of merchandise with the same type of business and goods.
Analisis perhitungan harga pokok produksi air sebagai dasar penetapan harga jual air pada PDAM Tirta Betuah Kabupaten Banyuasin Hendri, Edduar; Oktariansyah, Oktariansyah; Keren, Keren Hapukh Hutagaol
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 1 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i1.19612

Abstract

Production costs are the costs that make up the cost of production and are used as the basis for setting the selling price. To calculate the cost of production, the analytical tool used in this study is the full costing method. The purpose of this research is to compare which method is more efficient to be used/applied by the management of PDAM Tirta Betuah, Banyuasin Regency. PDAM Tirta Betuah, Banyuasin Regency uses the tariff set by the Banyuasin Regency government in calculating the basic price/base price of water products. In this study the method used is descriptive qualitative method, using interview data collection techniques. The results of this study indicate that the cost of production in 2019, 2020 and 2021 at PDAM Tirta Betuah Banyuasin Regency is Rp.4,304.46,-/M3 Rp.5,223.88,-/M3 and Rp.4,943.68,-/M3 . In calculating the selling price/tariff for water, PDAM Tirta Betuah, Banyuasin Regency, uses a basic tariff of Rp. 3,000,- /M3 for household customers. It can be seen that the cost of production is above the selling price of water. Thus, the selling price cannot fully cover operating expenses, which means the company will suffer losses in 2019, 2020 and 2021. In order to keep the costs incurred not too high, the company must reduce the high level of water leakage, so that all the water produced can be distributed and sold, then the company's profits will increase.
Pengaruh pengetahuan, risiko, promosi terhadap minat berinvestasi reksa dana bagi GENERASI Z Khairunnisa', Tasya; Bahrun Ni’am, Zaki
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 1 (2023): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v8i1.19626

Abstract

This study is to determine the effect of knowledge, risk, and promotion on investment interest for Generation Z. The independent variables used in this study are knowledge, risk and promotion. While the dependent variable in this study is interest in investing. The research was conducted using quantitative methods. The population in this test is Sharia Financial Management students of UIN Sayyid Ali Rahmatullah Tulungagung in 2020-2021. The sampling method used purposive sampling method and questionnaires were used to collect data. The sample size was 326 respondents. The data were analyzed with descriptive statistics, validity test, normality test, classical assumption test, multiple linear regression analysis test, hypothesis testing and coefficient of determination (R2) test using the SPSS version 25 application. The results of this study indicate a simultaneous relationship between knowledge, risk and promotion of mutual fund investment interest for generation Z. While partially the knowledge variable has a significant effect on mutual fund investment interest, the risk variable has no significant effect on mutual fund investment interest and the promotion variable has a significant effect on mutual fund investment interest.

Page 17 of 27 | Total Record : 270

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