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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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PENGARUH PENERAPAN GREEN ACCOUNTING DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PROFITABILITAS Angela, Nova; Espa, Vitryan; Yantiana, Nella
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 2 (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.v9i2.22626

Abstract

Environmental damage caused by companies is an important issue to discuss. Currently, many companies only focus on the production process and increasing profits without thinking about the impacts. Therefore, environmental accounting was born which became part of the problem in order to overcome this problem. This research aims to examine the impact of implementing Green Accounting and Corporate Social Responsibility on Profitability in Oil and Gas Sub-Sector Mining Companies listed on the IDX in 2020-2023. This research uses a quantitative type using a purposive sampling information collection method. Bibliography techniques are used with secondary information obtained through annual reports and company sustainability reports. This method is used via SPSS software via a type of multiple linear regression analysis. The results of the research showed that Green Accounting had a positive impact on Profitability, while Corporate Social Responsibility had no impact.
DETERMINAN PAJAK DAERAH, RETRIBUSI DAERAH DAN PENDAPATAN PERKAPITA TERHADAP PENDAPATAN ASLI DAERAH Afifah, Maranti; Hambani, Susy; Anwar, Saepul
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 2 (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.v9i2.22638

Abstract

The aim of this research is to explore the impact of regional taxes, regional levies and per capita income on local original income. The analytical method used is panel data regression. The research sample consists of Regency and City Government Financial Reports in the West Java Province region for 2018 - 2022, using a saturated sampling technique where all members of the population are used as samples. This research found that regional taxes partially have an influence on local original income, while regional levies and per capita income do not show a significant influence on local original income. Meanwhile, regional taxes, regional levies and per capita income simultaneously influence regional original income.
VALUASI EKONOMI DAN STRATEGI PENGEMBANGAN OBJEK WISATA DANAU PERINTIS KABUPATEN BONE BOLANGO Tabito, Ramlawati; Canon, Syarwani; Rantow Payu, Boby
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 2 (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.v9i2.22829

Abstract

Danau Perintis sebagai objek wisata merupakan wujud jasa lingkungan yang memberikan nilai ekonomi bagi masyarakat sekitar. Penelitian ini bertujuan untuk mengetahui valuasi ekonomi Danau Perintis sebagai objek wisata di Kabupaten Bone Bolango dan menentukan strategi pengembangan yang dapat dioptimalkan untuk meningkatkan potensi objek wisata Danau Perintis. Data yang digunakan berasal dari Dinas Pariwisata dan kuesioner kepada wisatawan dan pihak terkait. Metode yang digunakan untuk analisis valuasi ekonomi menggunakan Contingent Valuation Method (CVM) dan untuk analisis strategi menggunakan SWOT (Strength, Weakness, Opportunities, Threats). Hasil penelitian menunjukkan total valuasi keekonomian Danau Perintis berdasarkan CVM mencapai Rp. 4.061.114.000,00/tahun. Berdasarkan analisis SWOT, strategi yang diterapkan pada kawasan objek wisata Danau Perintis adalah dengan mempertahankan karakteristik objek wisata agar dapat menarik wisatawan, meningkatkan kemitraan dengan pelaku ekonomi lokal untuk menciptakan lapangan kerja yang berkelanjutan dan memaksimalkan potensi ekonomi yang ada pada objek wisata, mengoptimalkan dan menyediakan sarana pemancingan, mengadakan kegiatan yang meningkatkan daya tarik tempat wisata, meningkatkan kerjasama dengan pemerintah daerah dan pemangku kepentingan untuk lebih mendukung pengembangan tempat wisata, memanfaatkan media sosial untuk promosi tempat wisata Danau Perintis dan memanfaatkan teknologi dalam pengelolaan dan wisata. pengalaman.
PERAN SOFTWARE AKUNTANSI DALAM EFEKTIVITAS PENYUSUNAN LAPORAN KEUANGAN (STUDI KASUS PADA KANTOR JASA AKUNTAN LILIS ARDINI BOJONEGORO) Nike Septiana, Listin; Mohamad Djasuli
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 2 (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.v9i2.22895

Abstract

Financial statements are a crucial component for a company because they provide information about the company's financial condition for those who need it, such as owners, investors, lenders, and management. The preparation of effective financial statements requires a systematic and accurate process. The use of accounting software is one of the solutions that is increasingly popular among companies. In this study, a qualitative method with a case study approach is used. The results of the study show that the use of Excel software at KJA Lilis Ardini allows systematic and automatic recording from the general journal to the preparation of the final financial statements. The existence of the latest Excel software provides flexibility and the ability to be tailored to the specific needs of KJA Lilis Ardini. Thus, the use of Excel software is effective in increasing efficiency and accuracy in the preparation of financial statements at KJA Lilis Ardini, which in turn supports the company's financial performance. From the results of interviews and direct observations at KJA Lilis Ardini, it can be concluded that accounting software, especially Microsoft Excel, plays an important role in improving the effectiveness of financial report preparation at KJA Lilis Ardini.
ANALISIS HARGA JUAL MENGGUNAKAN METODE COST PLUS PRICING DENGAN PENDEKATAN FULL COSTING Nurdiwaty, Diah; Widiawati, Hestin Sri
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 2 (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.v9i2.22953

Abstract

Every company definitely wants its products to compete with other similar companies in the market. One of the determining factors is the selling price. Determining the selling price by calculating the cost of production using the right method will produce maximum profits. One method that can be used is cost plus pricing. The aim of this research is to analyze the calculation of the cost of production using the cost plus pricing method to determine the selling price. with a full costing approach at UD Mekar Jaya Kediri. The analysis used in this research is quantitative descriptive, where the calculations used by UD Mekar Jaya will be compared with the theory used in determining the selling price. The research uses data in the form of production cost reports for 2023. The conclusions of the research results are 1) UD Mekar Jaya Kediri in determining selling prices only uses estimates so that determining the cost of production is less precise and very simple 2) calculation of the cost of production is based on a full costing and price approach. selling based on the cost plus pricing method produces higher value 3) there is a difference in value because there are several cost elements that are not included including fuel costs, equipment maintenance costs, depreciation costs 4) the full costing method can be used as a cost control tool.
Pencegahan kecurangan ANALISIS PENGARUH PENGENDALIAN INTERNAL,SISTEM INFORMASI AKUNTANSI DAN MORALITAS MANAJEMEN TERHADAP PENCEGAHAN KECURANGAN (FRAUD) DALAM PENGELOLAAN PERSEDIAAN (Studi Kasus Pada PT Rukun Semangat Abadi): Pengaruh pengendalian internal, sistem informasi akuntansi, dan moralitas manajemen terhadap pencegahan kecurangan Devita Dwi Nur Insani; Erna Puspita; Mar'atus Solikah
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 2 (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.v9i2.22993

Abstract

The increasingly rapid development of the business world requires good company management. Apart from that, companies definitely face several obstacles, one of which is fraud. One of the obstacles at PT Rukun Semangat Abadi is related to inventory. This can cause losses for the company, so maximum supervision is needed. The formulation of the research problem is whether internal control, accounting information systems, and management morality partially and simultaneously influence the prevention of fraud in inventory management (Case Study at PT Rukun Semangat Abadi). The aim of this research is to analyze the influence of internal control, accounting information systems, and management morality partially and simultaneously on preventing fraud in inventory management (Case Study at PT Rukun Semangat Abadi). This research uses causality research type. This type of research is quantitative research. This research used a questionnaire as a data collection tool with a total of 72 respondents from accounting, purchasing, ppic, production and warehouse departments. The results of the research show that internal control, accounting information systems, and management morality have a partially significant influence on fraud prevention in inventory management and the results of the F test research on internal control, accounting information systems, and management morality have a simultaneous significant influence on fraud prevention. (fraud) in inventory management at PT Rukun Semangat Abadi.
A INDIKASI AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR ENERGI DI BURSA EFEK INDONESIA (BEI) TAHUN 2019-2023 Khayati, Putri Aisah; Minarso, Bambang; Susilowati Mardjono, Enny; Setiawanta, Yulita
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 2 (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.v9i2.23273

Abstract

The purpose of this study is to investigate the relationship between tax aggression and variables such as capital intensity, inventory intensity, and leverage. The mining companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 are the focus of this research. The used sample approach is purposive sampling. The research sample comprises 21 businesses operating in the energy industry, with a total of 105 observations. The statistical method used to examine the hypotheses is multiple regression using SPSS version 20. The findings indicate that the level of capital investment and financial leverage does not influence the degree of tax aggressiveness. However, the level of inventory investment does have a significant effect on tax aggressiveness.
KINERJA KEUANGAN PEMERINTAH KOTA DI JAWA TIMUR Avicenna Asyifyan, Mirza
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 2 (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.v9i2.23362

Abstract

Regional autonomy gives birth to independence, where a regional government is required to realize its high-performance government. The purpose of this study is to analyze the financial independence of city governments in East Java Province. Using panel data sourced from the Directorate General of Fiscal Balance, Ministry of Finance of the Republic of Indonesia for 2013-2022. The research approach is quantitative with a descriptive research type. With the analysis of One-Sample Test data, this study is also directed to test the hypothesis, namely: the financial independence of city governments in East Java Province is 1.5 (low). The results of the study found that the research hypothesis was tested so that within the observation period or period, the financial capacity of city governments in East Java was in a low position with a constructive relationship pattern.
HUBUNGAN KAUSALITAS ANTARA MONEY SUPPLY DAN INDEKS HARGA SAHAM GABUNGAN : SEBUAH PENELITIAN EMPIRIS PADA TAHUN 2016-2023 DALAM KERANGKA TEORI KEYNESIAN Setiawan, Agung; Auliya Nisa Ramadina; Dewi, Fatma; Nurikmah, Julia
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 3 (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.v9i3.22719

Abstract

This research aims to analyze the causal relationship between the Money Supply (JUB) and the Composite Stock Price Index (IHSG) in Indonesia in the 2016-2023 period. The method used in this research is the Vector Error Correction Model (VECM) to estimate data that is not stationary but has a cointegration relationship. Secondary data was obtained from bps.go.id for 8 years. The results of the analysis show that there is no causal relationship between JUB and IHSG, but there is a one-way relationship where JUB can influence IHSG positively. The implication of this research is the importance of careful monitoring and management of the Money Supply to prevent negative impacts such as inflation which can disrupt economic growth. This research is expected to provide new insights and facilitate future decision making regarding the relationship between JUB and IHSG in the Indonesian financial market.
ANALISIS PENGARUH EMISI CO2, LISTRIK TENAGA AIR, ENERGI TERBARUKAN, DAN KEDATANGAN WISATAWAN TERHADAP PERTUMBUHAN EKONOMI INDONESIA 1992-2022 Ningtyas, Nadya Asoka; Andriyani, Nur; Dewi Nuraini, Candra
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 9 No 3 (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.v9i3.23192

Abstract

This study aims to see the effect of CO2 emission, Hydropower, Renewable Energy and International Tourism Arrivals effect Economic Growth, which is interpered by GDP. Using a case study of Indonesia and annual data for 1992-2022, obtained from the World Bank and the Energy Institute. Type of this is quantitative reserarch by appling the Error Correction Model (ECM) method to examine how emission, hydropower, renewable energy and international tourism arrivals effect GDP in the short term and in the long term. The results showed a positive relatioship between CO2, HYP, RE, TA with GDP in the short and long term. While HYP in the short and long term, has a significant negative effect on GDP

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