cover
Contact Name
Faisol
Contact Email
jurnal_jae@unpkediri.ac.id
Phone
+628125933217
Journal Mail Official
jurnal_jae@unpkediri.ac.id
Editorial Address
Jl. KH. Ahmad Dahlan 76 Mojoroto Kediri
Location
Kota kediri,
Jawa timur
INDONESIA
JAE (Jurnal Akuntansi dan Ekonomi)
ISSN : 27219313     EISSN : 25410180     DOI : https://doi.org/10.29407/jae.v6i2
Core Subject : Economy,
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
Pengaruh Modal, Luas Lahan dan Zis (Zakat, Infak, Sedekah) Terhadap Pendapatan Petani Cabai Merah (Studi Di Desa Sidodadi Ramunia Kecamatan Beringin Kabupaten Deli Serdang) Pebrianti, Ririn; Indah Lestari Nasution, Annio; Aslami, Nuri
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 3 (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.v8i3.21326

Abstract

This research aims to determine the influence of capital, land area and Zis (Zakat, Infak, Sedekah) on the income of red chili farmers in Sidodadi Ramunia Village, Beringin District, Deli Serdang Regency. This research is descriptive quantitative research, the data collection method is a questionnaire. The subjects of this research focused on 102 red chili farmers by taking samples using the Saturated Sampling technique. The data used in this research is secondary data which was processed using the SPSS 22 application. Based on the results of hypothesis testing, it can be concluded that partially capital has a significant and positive effect on red chili farmers' income, partially land area has a significant and positive effect on farmers' income. red chilies and partially ZIS have a significant and positive effect on farmer income. Red chili pepper. Capital, land area and ZIS simultaneously have an influence on the income of red chili farmers in Sidodadi Ramunia Village, Kec. Banyan District. Deli Serdang. This means that capital, land area and zis have an influence on the income received by red chili farmers.Key Words: Religiosity, Budget Constraints, Social Media, Consumption Behavior
Antecedent Employee Performance Implikasinya Pada Kinerja Karyawan PT. SAI Apparel Industries Semarang Qoma'iroh, Syili; Ervina, Hawik; Setyorini, Noni
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 3 (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.v8i3.21331

Abstract

The purpose of this research is to collect empirical evidence regarding the influence of job training, soft skills and hard skills on the performance of PT employees. Sai Apparel Industries Semarang. In this research, the population was 5,000 employees, sampling used probability sampling with simple random sampling techniques to obtain 130 samples. The data analysis technique used in this research is quantitative descriptive multiple linear regression analysis technique with IBM SPSS to process research data obtained through questionnaires, using the IBM SPSS 25 software tool. The results of hypothesis testing explain that (1) job training has an effect on employee performance, (2) soft skills have an effect on employee performance, (3) hard skills have no effect on employee performance.
Pengaruh Good Corporate Governance dan Kinerja Keuangan Terhadap Harga Saham dengan Kebijakan Deviden sebagai Variabel Pemoderasi Napisah, Napisah; Deia Soeparyono, Regina
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 3 (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.v8i3.21340

Abstract

The purpose of this study was to determine the effect of good corporate governance and financial performance on stock prices with dividend policy as a moderating variable. The method used in this research is associative quantitative. The population of this study is LQ45 companies listed on the Indonesia Stock Exchange for the 2017-2021 period with a total of 45 companies and using sample criteria so that there are 17 companies. Data analysis in this study used descriptive statistical analysis, panel data regression model estimation, classic assumption test, hypothesis testing and MRA using eviews 10. The results of this study are directors, ROA, and DER have an effect on stock prices, but independent commissioners and EPS do not effect on stock prices. And the moderating variable for dividend policy cannot strengthen the relationship between directors, independent commissioners, DER and EPS, but only the relationship between ROA and stock prices which can be strengthened by dividend policy as a moderator
PENGARUH RETURN ON EQUITY DAN CURRENT RATIO TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN FOOD AND BEVERAGES Chau, Sheva Ordelia; Evadne, Angie
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 3 (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.v8i3.21527

Abstract

Abstract This research aims to test and analyze the influence of return on equity (ROE) and current ratio (CR) on company value in food and beverage companies listed on the IDX in the 2019-2022 period. The sampling method in this research uses a purposive sampling technique, using quantitative data types involving 108 data from 27 food and beverages companies listed on the Indonesia Stock Exchange. The data source in this research is secondary data obtained from financial reports, using a ratio scale. The analytical method used is multiple linear regression analysis. The results of this research show that Return On Equity (ROE) has a significant positive effect on company value. Meanwhile, the Current Ratio (CR) has a positive and insignificant effect on company value.
ANALISIS PENGARUH PENGELUARAN PEMERINTAH DAN INVESTASI TERHADAP PEMBANGUNAN MANUSIA MELALUI PERTUMBUHAN EKONOMI DAERAH ISTIMEWA YOGYAKARTA Rahajeng Neysa Alifia; Moh. Khusaini
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 1 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i1.21744

Abstract

The achievement of human development is frequently interconnected with the economic growth. Fiscal decentralization allows local governments to enhance budget management in order to stimulate economic growth through expenditure and investment. Despite having the second highest Human Development Index (HDI) in Java, the Special Region of Yogyakarta faces difficulties of being the province with the lowest economic growth in Java. Hence, the government's involvement in allocating funds towards education, healthcare, and investment is crucial in fostering economic growth and promoting human development. This study used path analysis technique to investigate the correlation between government expenditure on education and health services, as well as the investment in human development through economic growth in the District/City of Yogyakarta Special Region. The data used is secondary data collected between 2015-2021, encompassing four districts and one city. The research using the trimming model revealed that government expenditure on the education sector has a noteworthy adverse impact on HDI, albeit indirectly, affecting economic growth. Government expenditure on healthcare has an indirect but significant positive impact on the HDI via promoting economic growth. Conversely, investment does not exert a substantial impact, either directly or indirectly on HDI.
ANALISIS HUBUNGAN NILAI TUKAR DAN ARUS MASUK INVESTASI ASING LANGSUNG: STUDI EMPIRIS DI NEGARA-NEGARA DEVELOPING-EIGHT (D-8) PERIODE 2008-2021 Ummu Habibah Hakim; Hikmah Endraswati; Bahasa Indonesia
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 1 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i1.21774

Abstract

Keputusan investasi merupakan keputusan keuangan yang sangat penting, dimana investor mencari faktor penentu yang akurat untuk memutuskan apakah investasi di negara lain harus dilakukan. Sementara itu, tidak ada satu set variabel penjelas yang diterima secara universal dan dapat dianggap sebagai faktor penentu FDI yang sebenarnya. Penelitian ini berupaya melengkapi literatur dengan menghadirkan bukti baru dari perspektif negara-negara D-8, dengan menitikberatkan pada peran dan implikasi nilai tukar terhadap arus masuk FDI. Penelitian ini merupakan penelitian kuantitatif, menggunakan analisis regresi data panel dengan model Random Effect (REM) dan Fixed Effect (FEM). Data diperoleh dari World Bank, dimana sampelnya terdiri dari data time series berupa data tahunan selama 13 tahun, dari periode 2008-2021. Data dianalisis menggunakan analisis regresi linier berganda dengan metode Ordinary Least Square (OLS) aplikasi Eviews 12. Hasil studi mengungkap hubungan positif yang signifikan antara nilai tukar dan arus masuk FDI. Oleh karena itu, kebijakan yang ditujukan untuk menargetkan stabilitas nilai tukar sangat penting di negara-negara D-8, supaya tidak terlalu lemah dan juga tidak terlalu kuat, karena investor adalah pihak yang memaksimalkan keuntungan. Oleh karena itu, ketidakpastian investasi harus dijaga serendah mungkin.
ANALISIS PENERAPAN AKUNTABILITAS, TRANSPARANSI DAN PARTISIPASI PENGELOLAAN ALOKASI DANA DESA DALAM PENCAPAIAN GOOD GOVERNANCE Udzmah , Shinta Lailatul; Amalia, Firda Ayu; Wicaksono, Agung Prasetyo Nugroho
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 1 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i1.21823

Abstract

This research aims to analyze accountability, transparency and community participation in managing Village Fund Allocations in Candiwates Village, Prigen District, Pasuruan Regency in 2022, using a descriptive qualitative approach. with primary data sources and secondary data, using data collection methods through interviews and documentation. The results of the research show that the management of Village Fund Allocations in Candiwates Village is in accordance with the provisions stipulated in Domestic Regulation Number 20 of 2018. However, there are discrepancies in village administration because the recording of receipts and expenditures in the general cash book is carried out every 2-3 months for one report times. Transparency and participation in Candiwates Village is considered adequate from the planning to accountability stages and in accordance with the provisions of Domestic Regulation number 20 of 2018.
PENGARUH DANA PIHAK KETIGA PERBANKAN SYARIAH TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA: A Theoritical Approach Sari, Imelda; Suparno, Suparno
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 1 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i1.21828

Abstract

Economic growth is an important determinant of individual income levels and the growth rate of a particular region, measured through GDP. The NPF ratio serves as a metric to assess credit quality or the bank's competence in managing credit risk. DPK includes funds obtained from the public in the form of investment products. The methods used in this article include a qualitative approach involving a literature study or library-based research. The purpose of this investigation involves analyzing the prevailing theories through a comparative examination of the literature pertaining to the research results. The literature used in this study includes research findings and reviews derived from nationally recognized scholarly articles in accordance with financial management. All articles used in this study were sourced from the electronic data search engines ResearchGate and Google Scholar. Through the analysis of the determinants of Islamic banking (NPF and DPK), a significant correlation was identified. The impact of NPF on economic growth manifests in its capacity to increase borrowers' ability to repay loans, while simultaneously incurring an escalation of loan risk. Similarly, the effect of Third Party Funds on economic growth is illustrated by the important role that economic growth plays in the capitalization of Islamic banks, consequently exerting a major influence on the size of third party funds attracted by Islamic banks. Based on the aforementioned findings, it is highly recommended that researchers proceed to conduct a comprehensive literature review to explore additional independent variables (such as Return on Assets and Capital Adequacy Ratio) that impact economic growth during the Covid-19 pandemic.
Pengaruh Literasi Keuangan, Perlindungan Data, dan Cybersecurity Terhadap Penggunaan Financial Technology Widiyati, Dian; Erliana
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 1 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i1.21945

Abstract

This study aims to test and analyze how the influence of financial literacy, data protection and cybersecurity on the use of financial technology. The independent variables in this study are financial literacy, data protection and cybersecurity, while the dependent variable in this study is the use of financial technology. This research is a quantitative research using primary data in the form of questionnaires. The population of this study is students of the Faculty of Economics and Business, Pamulang University. The sampling technique uses convenience sampling techniques so that a research sample of 134 respondents was obtained. The analysis tool used in this study is Smart-PLS. The results of this study are that financial literacy does not affect the use of financial technology, data protection has a positive effect on the use of financial technology and cybersecurity has a positive effect on the use of financial technology.
ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PARTISIPASI KERJA PEREMPUAN BERSTATUS MENIKAH DI INDONESIA Nadya Belva Callista; Kukuh Arisetyawan; Rachmawati, Lucky; Eviana Hutabarat, Ruth
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 1 (2024): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v9i1.21947

Abstract

The study was conducted with the aim of analyzing the factors that are thought to influence the work participation of married women in Indonesia. Female labor participation is considered important because it can help accelerate the rate of economic growth in Indonesia. Meanwhile, the data in this research is raw data from the 2020 National Labor Force Survey (sakernas) published by the Indonesian Central Statistics Agency (BPS). The research method in this study is a quantitative method, while the data analysis method uses binary logistic regression analysis. The results showed that overall the predicted factors affecting the work participation of married women in Indonesia showed a significant influence. It was found that the education level variable showed a negative significant effect, which means it tends to decrease the probability of married women participating in the labor market, while the age, employment sector, and income variables showed a positive significant effect, which means it tends to increase the probability of married women participating in the labor market. Key Words: Female Labor Participation, Economic Growth, Gender Inequality