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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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Faktor yang mempengaruhi pergantian auditor pada perusahaan yang terdaftar di BEI Harsono, Budi; Rina, Rina
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.v8i1.19717

Abstract

This research is able to provide a purpose for conducting analysis and assessment related to the effect of restatement of financial statements, corporate governance, audit company size and replacement of the main director on the change of auditors listed on the IDX in the 2017-2021 period. The data collected as the sample for this study were 1,461 data taken from companies listed on the Indonesia Stock Exchange from 2017 to 2021. The results of this study are certainly able to prove that restatement of financial statements and replacement of the main director have a significant positive effect on auditor turnover compared to governance. company and the size of the audit firm are certainly not able to give an effect on auditor turnover.
Kinerja keuangan industri transportasi sektor penerbangan pada masa pandemi covid-19 ditinjau dari rasio keuangan Rizqi Ardiani, Silvia
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.v8i1.18723

Abstract

The purpose of this study was to determine the financial performance of the aviation sector transportation industry during the Covid-19 pandemic in terms of financial ratios at PT AirAsia Indonesia Tbk and PT Garuda Indonesia Tbk in 2020. This study used a analysis descriptive qualitative method using secondary data in the form of reports financial statements and annual reports of PT AirAsia Indonesia Tbk and PT Garuda Indonesia Tbk from 2016 to 2020. The results of the study show that the company's short-term liquidity capability is getting lower. Both companies experienced a decrease in solvency work which can be seen from the negative DER value and the DR value more than 1 time. Profitability conditions seen from ROI during the Covid-19 pandemic experienced a very high rate of increase in losses. But ROE during the Covid-19 pandemic was profitable. As the impact of Covid-19, in 2020 PT AirAsia Indonesia Tbk and PT Garuda Indonesia Tbk experienced a decrease in total asset turnover almost touching zero, which means that the effectiveness of the use of total assets in the company is not good or the company's financial performance is low.
Divestasi, Akuisisi Dan Kinerja Perusahaan As'ari, Hasim; Zaman, Badrus
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.v8i1.19547

Abstract

Perusahaan di Indonesia melakukan restrukturisasi portofolio pada tahun 1997 ketika krisis ekonomi, namun hasilnya beragam setelah melakukan restrukturisasi portofolio. Pasca krisis ekonomi tersebut restrukturisasi portofolio dalam bentuk divestasi dan akuisisi di Indonesia masih berlanjut dengan hasil beragam, begitu juga dengan hasil penelitian divestasi dan akuisisi masih beragam dan belum konklusif. Penelitian ini menguji pengaruh divestasi, akuisisi terhadap kinerja perusahaan. Sebanyak 54 perusahaan emiten terdaftar di BEI 2011 – 2019 yang melakukan divestasi dan akuisisi. Penelitian ini menggunakan analisis regresi berganda dan Uji t. Divestasi dan akuisisi pada penelitian ini terbukti berpengaruh terhadap kinerja perusahaan. Diharapkan hasil penelitian ini bermanfaat bagi pengembangan teori restrukturisasi portofolio, eksekutif, manajer, analis bisnis, dan investor untuk menentukan prioritas jenis restrukturisasi portofolio untuk meningkatkan kinerja perusahaan
Determinan Tingkat Kemiskinan di Wilayah Pesisir Utara Jawa Timur Anggraini, Vidya; Viphindrartin, Sebastiana; Santoso, Edy; Purtomo Somaji, Rafael; Istiyani, Nanik
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.v8i1.19792

Abstract

The main problem of economic development is poverty and the main goal of national development is to eradicate poverty. The purpose of this study is to see the effect of Economic Growth, Human Development Index, and the Open Unemployment Rate on the Poverty Level in the northern coastal region of East Java. This study uses panel data, which combines time series and cross section data for 5 years, from 2016 to 2020. The results of the study show that the best model for estimating poverty levels in the northern coastal region of East Java is the random effect model. The results showed that Economic Growth had a negative and significant effect on the Poverty Level. The Human Development Index (HDI) has a negative and significant effect on the Poverty Level. The Open Unemployment Rate has a negative and significant effect on the Poverty Level.
Pengaruh Perkembangan Teknologi dan Kinerja Pendidikan Terhadap Pengangguran di Indonesia Hadi Priyono, Teguh; Gianavasya, Shelsa; Hanim, Anifatul; Yunitasari, Duwi; Wibisono, Sunlip; Jumiati, Aisah
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.v8i1.19794

Abstract

Digitalization and rapid technological developments can affect a country's economic performance, whether it has a positive impact on economic growth or can even cause other problems such as unemployment. This study aims to determine the effect of technological developments, educational performance, and economic growth on the open unemployment rate in Indonesia. The research was conducted using explanatory research methods and quantitative approaches, as well as using panel data regression analysis methods. The data retrieval is done by using secondary data taken from the Central Statistics Agency website which consists of cross section and time series data by 34 provinces in Indonesia in 2015 – 2020. The test is carried out with the stages of estimating multiple linear regression models and produces the best model, namely Random Effect Model, then Statistical Test, and through the final stage of classical regression assumption test. The results of the study concluded that there was a negative and significant relationship on all independent variables, namely IP-TIK, APK-SMA and economic growth (control) on the dependent variable, namely the open unemployment rate in Indonesia. And there is a role of depressing and interfering variables by the control variable of economic growth.
Apakah Apakah pengeluaran pemerintah mempengaruhi Indeks Pembangunan Manusia di Provinsi Jawa Timur: Apakah pengeluaran pemerintah mempengaruhi Indeks Pembangunan Manusia di Provinsi Jawa Timur Muslihatinningsih, Fivien; Alvidiar, Caren; Niken Wilantari, Regina
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.v8i1.19806

Abstract

This study aims to analyze the effect of government spending on the education, health and infrastructure sectors on the Human Development Index (IPM) in East Java. The variables used are HDI, government spending in the education, health and infrastructure sectors. This study uses secondary data in East Java in the form of quantitative data from 11 regencies in the Tapal Kuda Region and Madura Island in 2017-2021. The research data is sourced from the Central Bureau of Statistics and the Directorate General of Fiscal Balance. The data analysis method used is panel data analysis using the Fixed Effect Model (FEM) method. The results showed that government spending on the education and infrastructure sectors had a negative and significant effect on the HDI in East Java, while the health sector had a positive and significant effect on the HDI in East Java. Based on individual effect analysis, it shows that the effect of government spending on the education, health and infrastructure sectors is highest in Banyuwangi Regency. Meanwhile, the lowest influence was in Sampang Regency. Key Words: HDI, Govermen Spending, Education, Health, Infrastructure
PERAN ISR DALAM HUBUNGAN ANTARA GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN Alina Widyasari; Taufikur Rahman
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 2 (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.v8i2.19063

Abstract

This study aims to identify and analyze the Impact of Green Accounting Implementation and Evironmental Performance on Financial Performnce with Ilamic Socil Reporting as an Intervening Variable in Jakarta Islamic Index(JII) 70 Companies 70 Period 2019-2021. This type of research with secondary data formed by panel data. Data collection technique with purpose sampling technique.the sampel used was 22 companies registered in JII 70 for the 2019-2021 period. Data obtained from the company’s Annual Report accessed through the website www. Idx.co.id. the analytical method used in descriptive test, stationarity test, R2 test, F test and T tes, classical assumption test, Sobel test, and Path test. The results of this study indicate this green accounting variables, Islamic Social Reporting (ISR) have a significant positive effect on financial performance, environmental performance variables have a significant negative effect on financial performance. Based on the Sobel Test and Path analysis test, it shows that the Islamic Social Reporting (ISR) variable cannot mediate the effect of green acconting and environmental performance on financial performance.
PENGARUH JUMLAH UANG BEREDAR, BI RATE DAN JUMLAH KASUS COVID TERHADAP RETURN SAHAM SYARIAH Samiudin, Askal
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 2 (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.v8i2.19819

Abstract

The purpose of this study was to determine the effect of the money supply, the BI Rate and the number of cases of covid 19 on stock returns on the Jakar Islamic Index (JII), the research method used was a quantitative method with a descriptive approach, while the subjects of this study were 15 companies. which is listed on the Jakarta Islamic Index (JII) stock index for the 2020-2021 period, and uses secondary data. data analysis using multiple linear regression using software eviews 10. The results of this study show that the amount of money in circulation does not affect stock returns at JII, the BI Rate affects stock returns at JII, the number of covid 19 cases does not affect stock returns at JII.
EFEKTIVITAS GREEN ACCOUNTING SEBAGAI INOVASI DALAM MENINGKATKAN NILAI PERUSAHAAN DI INDONESIA Rangkuti, May Hana Bilqis; Kumalasari , Fauziah; Agustrisna , Juwita; Munawarah, Munawarah
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 2 (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.v8i2.19881

Abstract

In the current Industrialization Era, companies are faced with increasingly competitive competition at local and international levels. This requires the company to continue to compete and maintain the company's performance so that the company can achieve the company's main goals. Maximizing the value of the company is the main goal of the company. In addition to the main goal of maximizing the value of the company, the company must also be oriented towards other aspects known as the triple bottom line, namely profit, planet , and people. And at this time the issue of environmental pollution by the industrial world is a special concern of the Ministry of the Environment. Green accounting has become one of the driving aspects to reduce the threat from environmental pollution. The object of research in all companies engaged in the manufacturing sector that received the PROPER award from the Ministry of the Environment in 2016-2019. This study uses quantitative research methods and types of secondary data. First, financial statements that have been audited and published (companies go public). Second, data from the archives of the Indonesia Stock Exchange (IDX) website, namely the company's annual report for the 2016 – 2019 period. Third, data on the company's environmental performance assessment by the Ministry of Environment for the 2016–2019 period. The data analysis method used is Partial Least Square (PLS) using SmartPLS 3.0 software. The purpose of this research is to prove that the implementation of green accounting can maximize the achievement of company goals.
FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK TAX AVOIDANCE PADA PERUSAHAAN MUTINASIONAL DI INDONESIA Kemala Octisari, Sully; Nia Iskandar, Christiana; Wijaya, Minadi; Lestari, Puji
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 2 (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.v8i2.19885

Abstract

Taxes as mandatory contributions that force cause multinational companies to do tax avoidance. The study aims to determine the influence of variable board gender diversity, leverage, and profitability on tax avoidance practices on multinational corporations. The data used is secondary data, while the method used is regression analysis of panel data with Eviews 10 to obtain a comprehensive picture of one variable with another variable. The sample in the study consisted of 44 multinational companies registered with the IDX during the period 2016- 2019 using purposive sampling on sampling methods. The results of this study showed that board gender diversity had no significant effect on tax avoidance practices. Leverage has a positive and significant effect on tax avoidance practices. Profitability negatively and significantly affects tax avoidance practices.

Page 18 of 27 | Total Record : 270

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