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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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STRATEGI DIVERSIFIKASI SEBAGAI TOOLS PENYELAMAT KINERJA PERUSAHAAN DI MASA PANDEMI Sarwendhi, Rezza
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.v8i2.19898

Abstract

This study aims to analyze the diversification strategy has a significant impact on company performance in creating profit. The diversification strategy in question is a business growth or development strategy by developing products into several types of products or types of segments. This study also has control variables consisting of leverage and firm size. This research was conducted on manufacturing companies that were detected as carrying out a diversification strategy. The data source used comes from primary data obtained from the official website of the Indonesia Stock Exchange (IDX). The year of the research implementation is 2016-2019. This research is a predictive research that will be used to track whether a diversification strategy can be used as an effort to maintain stable company performance even during a pandemic. This research used in this study was SPSS version 26. The number of samples used in this study were 100 manufacturing companies that carried out a diversification strategy. The theory used in this study was agency theory. The test results state that the diversification strategy has an influence on company performance. Likewise with the control variable used, leverage also has an impact and influence on company performance, but for company size it has no effect on company performance.
PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK, DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) PADA KPP PRATAMA PALEMBANG ILIR TIMUR Jennie Marcella Chandra; Desitama Anggraini, Leriza; Meiriasari, Vhika
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.v8i2.20020

Abstract

The study aims to analyze, find out and prove whether there is an effect of Self assessment system, Tax Audit and Tax Collection on Value Added Tax (VAT) Revenue at KPP Pratama Palembang Ilir Timur. The sampling method is an incidental method. The determination of the sample was determined using the Slovin formula, which was as many as 100 people. Data analysis using SPSS 25. The results of the study are that there is a significant influence of the Self assessment system, Tax Audit, and Tax Collection on VAT Revenue at KPP Pratama Palembang Ilir Timur with a sig f value of 0.000 < α (0.05). There is a significant influence of the Self assessment system on VAT Revenue at KPP Pratama with a sig t value of 0.000 < α (0.05). There is a significant effect of Tax Audit on VAT Revenue at KPP Pratama with a sig t value of 0.001 < α (0.05). There is a significant effect of Tax Collection on VAT Revenue at KPP Pratama with a sig t value of 0.048 < α (0.05).
ANALISIS PENYERAPAN TENAGA KERJA PADA SEKTOR PERTANIAN DI KABUPATEN LAMONGAN Halimatus Sakdiyah; Taufiq , M.
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.v8i2.20163

Abstract

The amount of labor employed in an economic sector is known as labor absorption. The ability of a region to absorb labor is very important for the success of regional development strategies. So the purpose of this study is to determine and analyze whether there is an effect of agricultural sector GRDP, agricultural land area, real wages of farm laborers, and farmer exchange rates on labor absorption in the agricultural sector in Lamongan Regency using the 2007-2021 time period. The data used is secondary data in the form of time series (annual) obtained from the publication of BPS Lamongan Regency and East Java Province. The analysis method used is multiple linear regression with the help of the SPSS data processing computer program. The results found that agricultural sector GRDP, agricultural land area, real wages of farm laborers, and farmer exchange rate together have a positive influence on employment. Variables of agricultural GDP and real wages of farm laborers have a negative influence on employment in the agricultural sector. Meanwhile, agricultural land area and farmer exchange rate have no effect on the absorption of agricultural sector labor in Lamongan Regency.
PENGARUH LITERASI KEUANGAN, IMPULSIVE BUYING, DAN PENGENDALIAN DIRI TERHADAP PENGELOLAAN KEUANGAN PRIBADI MAHASISWA JURUSAN AKUNTANSI UNIVERSITAS CIPUTRA Mustikasari, Adellia; Septina, Fanny
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.v8i2.20179

Abstract

This study was conducted with the aim of knowing the effect of financial literacy, impulsive buying, and self-control on the personal financial management of students majoring in Accounting at Ciputra University. This research method uses quantitative methods, the type of data used is primary data. This study uses a non-probability sampling technique method with purposive sampling technique and the research sample has 123 respondents. The data analysis technique uses multiple linear regression analysis using the SPSS version 22 program. The results of this study indicate that financial literacy has a positive effect and has a significant effect on personal financial management. Impulsive buying has a positive effect but does not have a significant effect on personal financial management. Self-control has a positive effect and a significant effect on personal financial management.
ANALISIS FRAUD PENTAGON THEORY DALAM PROSES PENGADAAN BARANG JASA PEMERINTAH: (STUDI EMPIRIS PADA PEMERINTAH DESA DI KECAMATAN SEKARAN) Lestari, Dwi; Fadjrih Asyik, Nur
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.v8i2.20184

Abstract

This study aims to determine the effect of pressure, arrogance, competence, opportunity, and rationalization on the tendency of fraud in the process of government procurement of goods and services. The population of this study were all village officials in Sekaran District, Lamongan Regency. Using the purposive sampling technique, the sample in this study is the primary sample, namely village officials in Sekaran District who have more than 2 years experience in the process of procuring government goods and services with a total of 174 respondents. The data analysis technique used is the Structural Equation Model (SEM) with the Smart application. PLS V4 namely validity test, reliability and hypothesis testing. The results of data processing found that each pressure, arrogance, competence, opportunity, and rationalization had no effect on fraud in the process of procuring government goods and services.
ANALISIS TOWS MATRIKS TERHADAP FINANCIAL TECHNOLOGI PEER TO PEER LENDING BERBASIS SYARIAH DI INDONESIA Zuhri, Nurhadi
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.v8i2.20303

Abstract

The development of peer-to-peer (P2P) lending fintech in Indonesia is progressing rapidly. The development of Sharia-based P2P lending fintech itself is influenced by various external and internal factors. The TOWS matrix analysis is employed in this research to analyze and connect different factors and mitigate the appropriate strategies. The research adopts the descriptive qualitative research method, utilizing secondary data and the documentation method for data collection. The results combine external factors, such as challenges (threats) and opportunities (opportunities), with internal factors, namely weaknesses (weaknesses) and strengths (strengths), to explain the T-W strategy, which involves minimizing weaknesses to overcome threats, the O-W strategy, which utilizes opportunities to address weaknesses, the T-S strategy, which tackles threats by leveraging strengths, and the O-S strategy, which seizes better opportunities by utilizing existing strengths.
PENGARUH KEPEMILIKAN PENGENDALI, PROPORSI KOMISARIS INDEPENDEN, DAN KOMITE AUDIT TERHADAP AGRESIVITAS PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI PEMODERASI: (Studi Kasus Pada Perusahaan Sektor Energi di Bursa Efek Indonesia Tahun 2017 - 2021) Fitria Ningrum, Ayu; Napisah, Napisah
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.v8i2.20305

Abstract

This study aims to determine the effect of controlling ownership, the proportion of independent commissioners and audit committees on tax aggressiveness with company size as moderator. The method used in this research is quantitative. The population of this study are energy sector companies listed on the Indonesia Stock Exchange for the 2017-2021 period with a total of 37 companies and after following the sample criteria, there are 13 companies. The type of research used is quantitative research using Panel Data Regression and Moderated Regression Analysis (MRA) using Microsoft Excel and EVIEWS version 10. The data analysis technique used is Descriptive Statistical Analysis, Panel Data Regression Model Estimation, Classical Assumptions Test, Hypothesis Testing , and Moderating Regression Analysis (MRA) Test. Based on the results of the Coefficient of Determination Test (R2), the influence exerted by the independent variables on the dependent variable in this study was 3% and the remaining 97% was influenced by other variables not included in this study. The results of the T-Test show that Ownership of the Controller has no effect on Tax Aggressiveness, the Proportion of Independent Commissioners has no effect on Tax Aggressiveness, the Audit Committee has no effect on Tax Aggressiveness. The results of the Moderating Regression Analysis (MRA) test show that Company Size moderates Controlling Ownership of Tax Aggressiveness, Company Size cannot moderate the Proportion of Independent Commissioners on Tax Aggressiveness, Company Size can moderate the Audit Committee on Tax Aggressiveness
STUDI KOMPARATIF PENGARUH INTELLECTUAL CAPITAL TERHADAP TAX AVOIDANCE PADA PERUSAHAAN DOMESTIK DAN PERUSAHAAN MULTINASIONAL Dodi Prasetya; Lintang Venusita
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.v8i2.20330

Abstract

This study aimed to examine the effect of intellecual capital on tax avoidance in both domestic and multinational companies in Indonesia, and to examine whether there are differences in both effect or not. The sample in this study consisted of 100 domestic manufacturing companies and 100 of multinational manufacturing companies registered in Indonesia Stock Exchange from 2019-2022. This type of research is quantitative study using stratified random sampling with multiple linear regression analysis models that are processed using SPSS 23. The results of this study show that Intellecual capital has an effect on tax avoidance both in domestic and multinational companies. So it can be concluded that there is no difference in the effect of intellecual capital on tax avoidance in domestic and multinational companies.
ANALYSIS OF FACTORS AFFECTING THE QUALITY OF PROFIT IN THE WOOD SUB-SECTOR AND ITS PROCESSING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Rimawan, Muhammad; Muniarty, 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.v8i2.20365

Abstract

This study aims to analyze the effect of likuidity, profitability, leverage, firm size and Investment Opportunity Set on earnings quality. The sampling technique was carried out using saturated sampling. The samples in this study are 4 companies in the wood and processing sub-sector that are listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The data in this study were processed using the SPSS application with multiple linear regression analysis methods. The hypothesis testing method uses a significance level of 5% or 0.05. The results showed that 1) the likuidity variable has an effect on earnings quality. 2) the profitability variable has no effect on earnings quality, 3) the leverage variable has an effect on earnings quality, 4) the firm size variable has an effect on earnings quality, and 5) the investment opportunity variable has an effect on earnings quality.6) the result silmultan has an effect earning quality
MEMBANGUN KEPATUHAN WAJIB PAJAK UMKM MELALUI PERAN KEADILAN PAJAK DAN KEPERCAYAAN WAJIB PAJAK Astuti, Puji; Faisol, Faisol; Suhardi, Suhardi
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.v8i2.20541

Abstract

The goal of this study is to clarify how procedural fairness, distributive justice, and taxpayer trust all contribute to increased taxpayer compliance with MSMEs in Nganjuk Regency, Indonesia. The study does this using a positivist paradigm approach and a judgment sampling technique. A Google Forms-created questionnaire that was partly distributed in-person and online was used to collect the data. In addition, 120 respondents' responses were collected. According to the study's findings, the Nganjuk Regency's MSME taxpayers' voluntary compliance is highly influenced by procedural fairness, distributive justice, and taxpayer trust. Key Words: fairness, tax, taxpayer compliance, MSME

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