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[FAKTOR-FAKTOR YANG MEMENGARUHI PURCHASE INTENTION DAN PURCHASE DECISION PADA PRODUK HIJAB PREMIUM BUTTONSCARVES ]]>
<![CDATA[Juliana, Sartika]]>;
<![CDATA[Suhud, Usep]]>;
<![CDATA[Rahmi, Rahmi]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 1 (2024): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v9i1.21948
<![CDATA[This study was conducted with the aim of examining the influence of viral marketing, electronic word of mouth, and brand awareness on purchase intention. and the influence of viral marketing, electronic word of mouth, brand awareness, and purchase intention on purchase decisions. This study using survey or questionnaires by office forms for method to collect data with a sample of 205 respondents. This research uses a quantitative with SEM (Structural Equation Modelling) for data analysis techniques. The results of this study show that viral marketing, electronic word of mouth, and brand awareness each have a positive and significant influence on purchase intention. Brand awareness and purchase intention each also have an influence on purchase decisions. While viral marketing and electronic word of mouth were each found not to have a significant enough influence on purchase decisions.]]>
<![CDATA[PENGARUH PENERIMAAN PAJAK, PMA DAN PMDN TERHADAP PERTUMBUHAN EKONOMI SUMATERA UTARA ]]>
<![CDATA[Indah Dela Puspitasari, Seli]]>;
<![CDATA[Theophilus Telaumbanua, Satrio]]>;
<![CDATA[Mei Karina Nahampun, Britania]]>;
<![CDATA[Uliarta Gultom, Christina]]>;
<![CDATA[Angelina Sihotang, Rouli]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 1 (2024): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v9i1.21959
<![CDATA[Economic growth is defined as a process of increasing output per capita in the long term. The purpose of this study was to determine the effect of tax revenue, Foreign Direct Investment (FDI), Domestic Direct Investment (DDI) on economic growth in North Sumatra. This study uses a quantitative approach using time series data sourced from the Central Bureau of Statistics (BPS) of North Sumatra in 2010-2022. Data analysis techniques using multiple regression analysis using the E-Views 10 program. The results found that tax revenue has a positive and insignificant effect on economic growth, Foreign Capital Receipts have a negative and significant effect on economic growth, while Domestic Capital Receipts have a negative and insignificant effect on economic growth.]]>
<![CDATA[FAKTOR KEPUASAN PELANGGAN COFFEE SHOP DI KOPIXEL JEMBER ]]>
<![CDATA[Lilis Setyarini]]>;
<![CDATA[Joko Widodo]]>;
<![CDATA[Dwi Herlindawati]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 1 (2024): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v9i1.21976
<![CDATA[Customer satisfaction is important to maintain the existence of a coffee shop in the face of competition. This is because the coffee shop business can be found almost in various places, this is influenced by the culture of drinking coffee which has become a lifestyle in all circles. In order for a coffee shop to be able to compete and maintain its existence, it must be able to create customer satisfaction. Kopixel is a coffee shop that is always busy with visitors and is able to compete even though there are many similar coffee shop businesses. Based on the results of research on customer satisfaction of the Coffee Shop in Kopixel Jember is influenced by five factors, namely product, price, service, facilities, atmosphere. This research was conducted to describe Kopixel customer satisfaction which makes Kopixel busy with visitors and able to compete. This research uses a qualitative descriptive approach with the research subjects being Kopixel customers and Kopixel Jember managers. The data collection process was carried out by interviews. The resulting data was analyzed by means of data reduction, data presentation, drawing conclusions, then the data was tested by source triangulation.]]>
<![CDATA[DETERMINAN TATA KELOLA TEHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH ( STUDI KASUS PADA BKAD KOTA MALANG) ]]>
<![CDATA[Sati, Donisia]]>;
<![CDATA[Fariz Irianto, Mochamad]]>;
<![CDATA[Amir Fikri Anas, Dimas Emha]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 1 (2024): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v9i1.22067
<![CDATA[This research aims to test the determination of governance on the quality of Malang City regional government financial reports. The dependent variable in this research is the quality of financial reports (Y). This research uses accountability, transparency, human resource competence, and internal control system as independent variables (X). The data used in this research is primary data. The data collection method uses a questionnaire which is announced directly to respondents. The sampling technique used saturated sampling (total sampling and a sample of 58 employee respondents was obtained at the Malang City BKAD Office. The results of this research show that accountability, transparency, human resource competence and the internal control system simultaneously (together) have a significant effect on quality of financial reports, Accountability has a positive and significant effect on the quality of financial reports, Transparency has a positive and significant effect on the quality of financial reports, Human resource competency has a positive but not significant effect on the quality of financial reports and Internal control systems have a positive and significant effect on the quality of financial reports.]]>
<![CDATA[PENGARUH PERTIMBANGAN PASAR KERJA, GENDER DAN GAJI TERHADAP MINAT MAHASISWA AKUNTANSI BERKARIR MENJADI AKUNTAN PUBLIK ]]>
<![CDATA[Fiorentina, Yulia]]>;
<![CDATA[Desitama Anggraini, Leriza]]>;
<![CDATA[Sari, Rafika]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 1 (2024): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v9i1.22212
<![CDATA[Penelitian ini bertujuan untuk menguji Pengaruh Pertimbangan Pasar Kerja, Gender dan Gaji Terhadap Minat Mahasiswa Akuntansi Berkarir Menjadi Akuntan Publik. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Sumber dan jenis data primer dan data sekunder dengan metode pengumpulan data menggunakan kuesioner yang disebarkan kepada mahasiswa Akuntansi Angkatan 2020 di Universitas Indo Global Mandiri.. Sampel yang diambil sebanyak 59 responden. Data diolah menggunakan regresi linear berganda yang didahului oleh analisis uji F dan uji t serta analisis koefisien determinasi (R).Hasil analisis data dengan bantuan Statistical Product and Service Solutions (SPSS) Versi 26. Hasil penelitian ini menunjukkan bahwa variabel Pertimbangan Pasar Kerja dan Gaji berpengaruh positif dan signifikan terhadap minat mahasiswa akuntansi berkarir menjadi akuntan publik sedangkan variabel Gender tidak berpengaruh dan signifikan terhadap minat mahasiswa akuntansi berkarir menjadi akuntan publik]]>
<![CDATA[PENGARUH SELF-EFFICACY DAN MOTIVASI MEMASUKI DUNIA KERJA TERHADAP WORK READINESS PADA MAHASISWA UNIVERSITAS KH. ABDUL WAHAB HASBULLAH ]]>
<![CDATA[Puspitasari, Sella]]>;
<![CDATA[Fadhli, Khotim]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 1 (2024): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v9i1.22232
<![CDATA[Tujuan penelitian ini adalah untuk mengetahui pengaruh efikasi diri dan motivasi memasuki dunia kerja terhadap kesiapan kerja pada mahasiswa KH. Universitas Abdul Wahab Hasbullah. Penelitian menggunakan sampel sebanyak 160 responden dengan menggunakan pendekatan kuantitatif. Pengolahan data dengan bantuan program SPSS 26. Teknik analisis yang digunakan dalam penelitian ini adalah uji validitas, uji rehabilitasi, uji analisis regresi linier berganda, uji asumsi klasik, uji hipotesis, dan uji koefisien determinasi. Terdapat perbedaan secara parsial antara variabel efektivitas diri dan kesiapan kerja. Variabel motivasi memasuki dunia kerja tidak terdapat perubahan secara parsial namun terdapat pengaruh positif terhadap kesiapan kerja KH. Abdul Wahab Hasbullah. Nilai R2 sebesar 0,590 yang berarti 59% variabel efisiensi kerja dipengaruhi oleh efikasi diri dan motivasi memasuki dunia kerja. Mengurangi menjadi 41% dipengaruhi oleh faktor lain. Hal ini menunjukkan bahwa banyak hal yang dapat mempengaruhi kesiapan kerja. Perhitungan nilai R square sebesar 0,768 menunjukkan bahwa terdapat hubungan antara variabel efektivitas diri dan motivasi memasuki dunia kerja terhadap kesiapan kerja termasuk dalam kategori hubungan kuat.]]>
<![CDATA[APAKAH REMITANSI MENURUNKAN KEMISKINAN DI INDONESIA? (PENDEKATAN AUTOREGRESSIVE DISTRIBUTION LAG) ]]>
<![CDATA[Muslihatinningsih, Fivien]]>;
<![CDATA[Hadi, Samsul]]>;
<![CDATA[Istiyani, Nanik]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 1 (2024): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v9i1.22249
<![CDATA[One of the problems often faced in achieving community welfare is poverty. This study aims to analyze the effect of Remittances, Gross Domestic Product (GDP), Unemployment Rate, and Economic Crisis on poverty in Indonesia 1990-2022. The analysis method used is explanatory research with a quantitative approach regression analysis method using the Autoregressive Distribution Lag (ARDL) estimation tool. The data used is secondary data in the form of time series data from 1990 to 2022. Based on the conditional Error Correction Model (ECM) test, Remittances have a negative but insignificant influence in the long run and short run. Gross Domestic Product (GDP) has a negative and significant influence in the short run. However, in the long run GDP has a negative and insignificant influence. The unemployment rate has a positive and significant influence in the long run. However, in the short term the unemployment rate has a negative and insignificant effect. Economic crisis has a positive and significant effect in the long term. However, in the short term the economic crisis has no effect on poverty in Indonesia.]]>
<![CDATA[INVESTIGASI DETERMINAN PENCEGAHAN KECURANGAN (FRAUD) DALAM LAYANAN J&T EKSPRESS DI PEKANBARU ]]>
<![CDATA[Anisa Afmin, Dewi]]>;
<![CDATA[Marlina, Evi]]>;
<![CDATA[Samsiah, Siti]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 2 (2024): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v9i2.22318
<![CDATA[This research was conducted to determine the effect of accounting information systems, internal control and suitability of compensation on fraud prevention at J&T Ekspress Pekanbaru. This research is quantitative research. The population in this study was all J&T Ekspress Pekanbaru employees, totaling 387 people. Sampling used a simple random sampling method with the Slovin formula so that the sample in this study amounted to 80 people. The data in this research uses primary data, with data collection methods using questionnaires. Data analysis in this research uses multiple linear regression analysis with the help of the SPSS 25 program. The results of the research show that the accounting information system, internal control and suitability of compensation have an influence on preventing fraud at J&T Ekspress Pekanbaru.]]>
<![CDATA[Model Determinan Indeks Pembangunan Manusia di Indonesia: Pendekatan Spasial ]]>
<![CDATA[Santoso, Edy]]>;
<![CDATA[Wulan Amboro Kasih , Sekar]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 2 (2024): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v9i2.22356
<![CDATA[The purpose of this study is to analyze the determinants of the human development index in Eastern Indonesia in 2015-2021 using spatial econometric models used to identify the effect of average years of schooling, life expectancy and pe capita expenditure on HDI in Eastern Indonesia. The results of research on the three models show that the best model for estimating HDI in Eastern Indonesia is the Spatial Durbin Model (SDM) compared to SAR and SEM. The SDM estimation results show that endogenously the three variables have a positive and significant effect on HDI in Eastern Indonesia during the study period. This means that average years of schooling, life expectancy and per capita expenditure are able to encourage an increase in HDI in Eastern Indonesia. While spatially, the HDI variable around the per capita variable alone has an effect but is not significant to the magnitude of HDI in a region. while the average length of schooling and life expectancy of the surrounding area has no effect on the HDI of a region.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE : SYSTEMATIC LITERATURE REVIEW ]]>
<![CDATA[Nur Malikha Ulfah]]>;
<![CDATA[Ihsan, Muhammad]]>;
<![CDATA[Rhofitania, Rhofitania]]>;
<![CDATA[Wahono, Puji]]>;
<![CDATA[Pahala, Indra]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 2 (2024): JAE (Jurnal Akuntansi dan Ekonomi) ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v9i2.22396
<![CDATA[Taxes are an important component that is the main source of state income. One of the tax objects is corporate and corporate taxpayers who are obliged to pay to the government, but the taxpayer does not volunteer to pay taxes and tries to pay as little tax as possible so as not to reduce the income or net profit of a company. This is what drives companies to do tax avoidance by easing the tax burden. The purpose of this study is to find out the factors that affect tax avoidance and identify how much research results on tax avoidance in Sinta provide understanding and its relevance to existing phenomena or problems in Indonesia. The method used in this study was the Systematic Literature Review (SLR), where researchers reviewed 8 journals related to the Sinta-indexed economy, then 16 articles were obtained that discussed tax avoidance. The results of this research show that there are many factors that affect tax avoidance in Indonesia, especially with the implementation of good corporate governance and supported by using control variables such as leverage, company size, the board of commissioners can reduce avoidance practises. Tax avoidance by companies has the benefit of reducing the burden, but has an impact and risk with a decrease in the company's image. Key Words: Tax Avoidance, Good Corporate Governance, SLR]]>
