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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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PEMAHAMAN DAN KEPEDULIAN GREEN ACCOUNTING PARA PELAKU UMKM INDUSTRI BATIK DI KECAMATAN ROGOJAMPI BANYUWANGI Arvianti, Milfalia; Kartini, Titin; Herlindawati, Dwi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 1 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i1.24511

Abstract

This research aims to analyze the understanding and awareness of Green Accounting among MSMEs in the batik industry in Rogojampi District, Banyuwangi Regency. This research is a qualitative descriptive research. Data collection methods in this research were interviews, documents and observations. The data analysis method is carried out by reducing data, presenting data, and conclusions. The research results show that two of the three batik industries in Rogojampi District, Banyuwangi, have an understanding and concern for implementing Green Accounting. This is proven by environmental concern, awareness of environmental costs, knowledge of business costs, knowledge of environmental costs, apart from that it is proven by recording the costs of environmental activities. However, there is one industry that has not implemented Green Accounting as indicated by the absence of a waste processing site so that waste can cause public unrest. This happens because of the lack of knowledge of industry owners.
Digital Financial Literacy dan Financial Stress and Hardship: Analisis Mediasi Positive Financial Behavior Using Digital Finance terhadap Financial Well-Being pada Pasangan Muda Muslim yang Menikah di Tangerang Pratiwi, Aziizah Nur; Amri, Andi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 1 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i1.24614

Abstract

This study aims to determine and analyze Digital Financial Literacy and Financial Stress and Hardship: Mediation Analysis of Positive Financial Behavior Using Digital Finance on Financial Well-Being in Young Muslim Married Couples in Tangerang. This type of research uses quantitative with a causality approach using primary data in the form of questionnaires as a source of data collection. This study used Random Sampling of Young Muslim Married Couples in Tangerang with a total of 100 respondents. The data analysis technique used is SEM (Structural Equation Modeling) with the help of SmartPLS software version 4. The results showed that 1) DFL has no positive effect on FWB. 2) DFL has no positive effect on PFBUDF. 3) FSH has no positive effect on PFBUDF. 4) FSH has a positive effect on FWB. 5) PFBUDF has a positive effect on FWB. 6) PFBUDF does not play a significant role in mediating DFL and FWB. 7) PFBUDF plays a significant role in mediating FSH and FWB.
Dampak Pemasaran Digital terhadap Pembelian Skincare: Sinergi Promosi Media Sosial, Ulasan Online, Harga, dan Kualitas Pelayanan Oktavia Ayu Lestari; Aqmala, Diana; Taufan Hariyadi, Guruh; Yovita, Lenni
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 1 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i1.24985

Abstract

The skincare industry in Indonesia continues to grow rapidly, but Natasha Skincare faces challenges in the form of declining sales from 2020-2024. Competition in this industry is getting tighter due to the emergence of many new clinics, so purchasing decisions are an important factor in maintaining a business. This study aims to determine the extent to which social media promotions, online customer reviews, prices, and service quality influence Natasha Skincare purchasing decisions. This study uses quantitative techniques with 100 respondents, selected based on predetermined criteria (Purposive sampling), and filling out an online questionnaire sent via G-form. The data was then analyzed using IBM SPSS 26 which includes descriptive analysis, validity and reliability tests, classical assumptions, multiple linear regression, hypothesis testing, and coefficient of determination. The findings of this study indicate that social media promotions, online reviews, prices, and positive service quality significantly influence purchasing decisions. This study shows that Natasha Skincare needs to improve its social media promotion strategy, maintain positive online customer reviews, offer competitive prices, and ensure quality service. With the skincare industry facing intense competition, it is important to expand sales and maintain competitiveness amidst increasingly competitive competition.
PENGARUH TINGKAT PENDIDIKAN DAN GENDER TERHADAP TINGKAT PENGANGGURAN TERBUKA DI JAWA TENGAH TAHUN 2019 - 2022 Wahyulianti, Khofifah; Septiani, Eka Devi; Haryanti, Yuli; Setianingrum, Risma; Farliana, Nina
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 1 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i1.25030

Abstract

Open unemployment is one of the main challenges in economic development, with the unemployment rate in Central Java fluctuating due to various factors, including education and gender. This study aims to analyze the influence of education level and gender on the Open Unemployment Rate (OUR) in Central Java Province during the period 2019–2022. The data for this study were obtained from the Central Bureau of Statistics (BPS) and analyzed using multiple linear regression with a quantitative approach. Our findings indicate that the level of education has a significant effect on the open unemployment rate. Meanwhile, the gender variable does not significantly affect the open unemployment rate. Simultaneously, education level and gender have a significant effect on the open unemployment rate, with a coefficient of determination (R²) of 41.5%, indicating that other factors beyond this study also influence the unemployment rate. Strategic measures are needed to reduce the Open Unemployment Rate (OUR) by strengthening the link between education and the industrial sector, as well as implementing responsive policies to support employment opportunities for all individuals.
STRATEGI PENANGANAN STUNTING DI KABUPATEN JENEPONTO Sri Devi; Basri Bado; Citra Ayni Kamaruddin; Irwandi; Sri Astuty
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 1 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i1.25064

Abstract

The problem of stunting in Indonesia, especially in Jeneponto Regency, is a major challenge that affects the quality of human resources (HR). This study aims to identify internal and external environmental conditions that affect the prevalence of stunting in Jeneponto Regency, as well as to formulate and determine priority strategies in local government efforts to reduce stunting rates. This type of research is quantitative descriptive, with a population of 383 people. The research sample consisted of 80 randomly selected respondents, as well as 7 expert respondents who had in-depth knowledge of stunting issues in the area. The data analysis technique used was SWOT analysis to identify strengths, weaknesses, opportunities, and threats, as well as the Analytic Hierarchy Process (AHP) method with the help of the Expert Choice application to determine the most appropriate and relevant priority strategies. The results of the study showed that the local government's strategy in reducing the prevalence of stunting was in Quadrant I (Growth-Oriented Strategy). These results indicate that the stunting reduction program is in a fairly advantageous position by utilizing internal strengths as basic capital and available external opportunities. The alternative strategic priorities produced are community empowerment through education on the use of PKH assistance and other social assistance, as well as combining stunting reduction programs with family welfare improvement programs through economic empowerment, nutritious food processing training, and increasing access to easily accessible health facilities  
The PENGARUH KINERJA LINGUNGAN, BIAYA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN (Studi Kasus pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia Terdaftar di Bursa Efek Indonesia Periode 2020-2022): KINERJA LINGUNGAN, BIAYA LINGKUNGAN DAN UKURAN PERUSAHAAN TERHADAP KINERJA KEUANGAN Bartolome, Erdy Ismail; Bartolome, Erdy Ismail Bartolome; Khairin, Fibriyani Nur
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 1 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i1.23956

Abstract

This study aims to analyze and describe the effect of environmental performance, environmental costs, and company size on financial performance. i This study used a purposive sampling method and obtained 11 company samples with a total of 33 company data from 92 manufacturing companies in the basic and chemical industry sectors listed on the Indonesian stock exchange in the period 2020-2022. The data analysis techniques used are quantitative methods with descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, coefficient of determination tests, and hypothesis tests consisting of the F test and t test. The results of the analysis show that environmental performance has no significant and negative effect on financial performance, while environmental costs have a significant and negative effect on financial performance, and company size has a significant and positive effect on financial performance
The Dynamics of Green Bond Effectiveness in Achieving Sustainable Development: A Comparative Study with a Scoping Review Approach Istiqomah Nur Barokah; Bandiyono, Agus
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 1 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i1.24792

Abstract

The implementation of environmental, social, and governance (ESG) principles integrated into business practices and public policies is a strategic step in realizing the 2030 Sustainable Development Goals (SDGs). However, this effort requires a lot of funding. To overcome these challenges, countries around the world have created innovative funding instruments specifically aimed at developing green projects, namely green bonds. The comparative study conducted used the scoping review method to assess the effectiveness of green bond issuance in various countries, identify challenges, and review various recommendations for the development of green bonds. The results of the study show that green bond issuance is still concentrated in certain sectors, such as energy and environmentally friendly building construction. Obstacles to green bond development vary from country to country, including aspects of issuance, regulation, and investor appeal. The articles referenced in this study comprehensively discuss the potential, benefits, challenges, and recommendations to maximize the role of green bonds as a sustainable funding solution.
FAKTOR PENENTU KEPUTUSAN PEMBELIAN DALAM SISTEM PEMBAYARAN BERBASIS FINTECH  DITINJAU BERDASARKAN PROSPECT THEORY Ika Riefthia, Rachmatia; Kartika Sari , Nurshadrina; Caesar Ananta Putra , Ihrom
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 1 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i1.25063

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi keputusan pembelian dalam sistem pembayaran berbasis financial technology bagi pengguna Shopee  Paylater pada Mahasiswa Institut Teknologi dan Sains Mandala. Ditinjau dari prospect theory individu cenderung lebih enggan mempertaruhkan keuntungan (gain) daripada kerugian (loss) artinya jika sesuatu gagal, mereka cenderung lebih berani mengambil risiko daripada saat situasi berjalan baik. Populasi penelitian ini mahasiswa penerima beasiswa Institut Teknologi dan Sains Mandala angkatan 2021-2024 pengguna Shopee PayLater yang berjumlah 93 orang. Teknik pengumpulan sampel yang digunakan dalam penelitian ini adalah teknik purposive sampling. Metode pengumpulan data dalam penelitian ini adalah data primer dengan menyebarkan kuesioner. Metode analisis data yang digunakan Partial Least Squares Path Modeling (SEM PLS). Variabel yang digunakan dalam penelitian ini adalah perilaku konsumtif, persepsi risiko, literasi keuangan, promosi, dan ekuitas merek. Hasil penelitian menunjukkan bahwa perilaku konsumtif berpengaruh terhadap keputusan pembelian pada sistem pembayaran berbasis FinTech bagi pengguna Shopee PayLater. Sedangkan persepsi risiko, literasi keuangan, promosi dan ekuitas merek tidak berpengaruh terhadap keputusan pembelian pada sistem pembayaran berbasis FinTech bagi pengguna Shopee PayLater. Prospect Theory mencerminkan perilaku inrasional pada keputusan pembelian Shopee PayLater, hal ini karena diperkuat oleh indikator bahwa individu lebih memilih produk untuk menjaga penampilan dan cenderung berperilaku konsumtif jika Shopee menawarkan harga sesuai dengan kualitas. Dalam kasus ini, prospect theory menunjukkan bahwa individu cenderung mengambil risiko saat mereka kekurangan uang sehingga penggunaan kredit digital dapat menjadi keputusan irasional jika tidak direncanakan dengan baik.
Pengaruh Efikasi Diri, Sikap, dan Pendidikan Kewirausahaan Terhadap Niat Berwirausaha Siswa Smkn 48 Jakarta Kalila Erianita Kusuma Wardhani; Dita Puruwita; Nofriska Krissanya
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 1 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i1.25746

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh efikasi diri, sikap, dan pendidikan kewirausahaan terhadap niat berwirausaha siswa SMKN 48 Jakarta, dengan motivasi sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan desain eksplanatori. Sampel penelitian terdiri dari 149 siswa kelas XI yang dipilih melalui teknik stratified random sampling. Pengumpulan data dilakukan dengan kuesioner yang telah divalidasi dan diuji reliabilitasnya. Teknik analisis data yang digunakan adalah Structural Equation Modeling–Partial Least Squares (SEM–PLS). Hasil penelitian menunjukkan bahwa efikasi diri, sikap, dan pendidikan kewirausahaan secara langsung berpengaruh positif dan signifikan terhadap motivasi, serta niat berwirausaha. Selain itu, motivasi terbukti berperan sebagai mediasi parsial antara ketiga variabel bebas terhadap niat berwirausaha. Penelitian ini memperkuat kerangka teori Theory of Planned Behavior (TPB) dan menegaskan pentingnya penguatan faktor psikologis serta pendekatan pendidikan praktis dalam membentuk karakter kewirausahaan siswa SMK. Temuan ini memiliki implikasi strategis dalam perancangan kurikulum kewirausahaan berbasis pengalaman serta pengembangan program pelatihan yang dapat meningkatkan efikasi diri dan motivasi siswa dalam menghadapi tantangan dunia usaha.
Pengaruh Animosity, Ethnocentrism, Subjective Norm terhadap Fast Food Boycott Intention yang Terafiliasi dengan Israel Nilnal Muna; Muhammad Sadat, Andi; Putri Kusumaningtyas, Daru
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 2 (2025): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v10i2.25400

Abstract

Partial Least Squares Structural Equation Modeling (PLS-SEM) is a quantitative analysis technique used to measure the relationships between latent variables simultaneously. The purpose of this study is to examine the influence of animosity, ethnocentrism, and subjective norms on fast food boycott intentions in global brands such as McDonald's and KFC affiliated with Israel. Data was collected from 200 respondents spread across seven major cities on the island of Java, namely Jakarta, Bogor, Tangerang, Bekasi, Bandung, Surabaya, and Semarang. The measurement was carried out using 20 indicators from four variables with a Likert scale of 6. The model was analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method through Smart PLS software version 4. Most respondents were young women and college students, which were the dominant group in this study. The results of the study showed that the three variables, namely animosity, ethnocentrism, and subjective norms, had a positive and significant effect on fast food boycott intention directly.

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