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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 Environmental Knowledge, Green Advertising, dan Environmental Concern terhadap Green Purchase Intention pada Produk Pembalut Kain Rachela Putri Hanasti; ANDI MUHAMMAD SADAT; ANNISA LUTFIA
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.v10i2.25403

Abstract

This study aims to examine the effect of environmental knowledge (EK), green advertising (GA), and environmental concern (EC), on green purchase intention (GPI) on menstrual pad. Respondents are Generation Z women who live in Jakarta, Bandung, Surabaya, Medan, and Makassar. This study uses a quantitative approach through an online survey filled out by 421 respondents and analyzed using SmartPLS 4. The results showed GA and EC are proven to have a positive and significant effect on GPI. However, EK has a negative and insignificant effect on GPI. These findings can be utilized by manufacturers, marketers, government, and environmental organizations to encourage purchase intention towards environmentally friendly products such as menstrual pad.
PENGARUH USER EXPERIENCE, ALGORITHMIC TRUST DAN SECURITY TERHADAP CUSTOMER LOYALTY MELALUI CONSUMER SATISFACTION PADA APLIKASI SPOTIFY Arga Pramesty, Desnita; Usman, Osly; Putri Kusumaningtyas, Daru
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.v10i1.25500

Abstract

Penelitian ini bertujuan untuk menganalisis, menginterpretasi, dan mengkaji pengaruh loyalitas terhadap aplikasi Spotify pada masyarakat Daerah Khusus Jakarta. Penelitian ini menggunakan metode kuantitatif dengan media survei melalui Google Form. Teknik yang diadaptasi dalam penelitian ini menggunakan teknik non-probability sampling yaitu purposive sampling dengan sampel sebanyak 400 pengguna aplikasi Spotify di Daerah Khusus Jakarta, kriteria sampel terdiri dari: Pengguna aplikasi Spotify lebih dari tiga bulan dan berdomisili di Daerah Khusus Jakarta. Perangkat lunak yang digunakan untuk analisis data dalam penelitian ini menggunakan SmartPLS Versi 4.0 dengan teknik SEM-PLS (Structural Equation Modeling Partial Least Square). Hasil dalam penelitian ini menunjukkan bahwa semua hipotesis berpengaruh positif dan signifikan, kecuali hipotesis kepercayaan algoritmik terhadap loyalitas pelanggan yang menunjukkan bahwa hipotesis tidak berpengaruh positif dan signifikan.
PERAN KEBIJAKAN DIVIDEN DALAM MEMODERASI PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM Kurniawati, Aristianti Okta; Adiwijaya, Zainal Alim
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.v10i2.25825

Abstract

Tujuan penelitian ini adalah untuk menguji peran kebijakan dividen dalam memoderasi kinerja keuangan (likuiditas, profitabilitas dan leverage) terhadap harga saham. Populasi penelitian ini menggunakan perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) pada tahun 2021-2023. Terdapat 57 data sampel yang diperoleh dalam penelitian ini yang berasal dari 19 perusahaan manufaktur subsektor makanan dan minuman yang telah dipilih sesuai kriteria. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling dan teknik analisis yang digunakan adalah analisis regresi moderasi. Berdasarkan analisis data dan pembahasan yang sudah disimpulkan bahwa likuiditas dan leverage tidak berpengaruh terhadap harga saham. Sedangkan profitabilitas berpengaruh positif terhadap harga saham. Kebijakan dividen mampu memperkuat profitabilitas dan leverage terhadap harga saham. Namun kebijakan dividen berpengaruh negatif dalam memoderasi pengaruh likuiditas terhadap harga saham.
PENGARUH RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023 Zhah Rotul Nikmah; Puji Winarko, Sigit; Faisol, Faisol
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.v10i2.26407

Abstract

This study aims to analyze the influence of financial ratios, including Profitability Ratio (Gross Profit Margin), Liquidity Ratio (Current Ratio), Solvency Ratio (Debt Ratio), and Activity Ratio (Inventory Turnover), on the financial performance of coal companies listed on the Indonesia Stock Exchange from 2019 to 2023. Financial performance is measured by Return on Assets (ROA). Using panel data regression with the Random Effect Model on 12 purposively selected companies with a total of 60 observation units, the results show that, partially, the profitability, liquidity, and solvency ratios have a significant effect on financial performance, while the activity ratio does not show a significant effect. Simultaneously, the four financial ratios significantly affect financial performance. The results are expected to aid company management, investors, and future researchers in evaluating financial performance in the coal industry.
PENGARUH INTERPERSONAL INFLUENCE, VISUAL APPEAL, DAN PORTABILITY TERHADAP PURCHASE INTENTION PRODUK BARENBLISS DI PLATFORM M-COMMERCE SHOPEE MELALUI HEDONIC DAN UTILITARIAN WEB BROWSING Sasmita Dewi, Amelia; Monoarfa, Terrylina Arvinta; Kusumaningtyas, Daru Putri
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.v10i2.26213

Abstract

Penelitian ini bertujuan untuk mengkaji pengaruh interpersonal influence, visual appeal, dan portability terhadap niat beli (purchase intention) konsumen terhadap produk Barenbliss melalui platform m-commerce Shopee, dengan melibatkan peran mediasi dari aktivitas browsing konsumen pada Shopee yaitu hedonic dan utilitarian web browsing. Penelitian ini menggunakan pendekatan kuantitatif dengan menyebarkan kuesioner secara daring kepada 343 pengguna aplikasi Shopee di wilayah DKI Jakarta. Analisis data yang digunakan yaitu menggunakan metode PLS-SEM melalui software SmartPLS versi 4.0. Hasil penelitian ini menunjukkan bahwa semua hubungan antara variabel independen (interpersonal influence, visual appeal, portability), variabel mediasi (hedonic dan utilitarian web browsing), dan variabel dependen (purchase intention) memiliki pengaruh yang posisif dan signifikan, baik secara langsung maupun melalui peran mediasi. Temuan ini mengindikasi bahwa elemen visual, pengaruh sosial, serta kemudahan dalam mengakses produk Barenbliss di Shopee memiliki peran penting dalam meningkatkan niat beli konsumen, kemudian peran mediasi pada aktivitas browsing konsumen juga berdampak pada keputusan pembelian konsumen.
ASSESSING THE IMPACT OF EARNINGS QUALITY AND FINANCIAL FLEXIBILITY ON FIRM VALUE: INSTITUTIONAL OWNERSHIP AS A MODERATING FACTOR Ni Putu Anindya Sarasija Prameswari; Kadek Marlina Nalarreason
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.v10i2.25265

Abstract

The aim of this study was to empirically investigate the impact of financial flexibility and profits quality on business value with institutional ownership serving as a moderating variable.   Since a company's worth increases with its cash management, this study examines cash holdings to gauge financial flexibility.   All non-cyclical consumer sector businesses listed on the Indonesia Stock Exchange (IDX) in 2021–2023 make up the study's population. Purposive sampling combined with non-probability sampling was the sample strategy employed in this study, which yielded 67 firms.   Using the SPSS software, this research method is called Moderated Regression Analysis (MRA).   The findings demonstrated that firm value is unaffected by earnings quality.  Because the market reaction is usually negative, low earnings quality cannot raise firm value.   Firm value is positively and significantly impacted by financial flexibility.   The correlation between business value and earnings quality is strengthened by institutional ownership.   The association between corporate value and financial flexibility is weakened by institutional ownership.   The corporation has not engaged in strategic decision-making with business-savvy institutional investors Because they think the business's cash reserves are susceptible to misuse by corporate management, investors do not include them in their investment.
PENGARUH INDIKATOR MIKROPRUDENSIAL, MAKROPRUDENSIAL, DAN FINTECH TERHADAP STABILITAS SISTEM KEUANGAN DI INDONESIA Chrissendy , Rafael; Saraswati, Birgitta
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.v10i2.25303

Abstract

Financial stability is a crucial element in the effectiveness of monetary policy, because without stability in the financial sistem, monetary policy transmission cannot run optimally. Therefore, Bank Indonesia and the Financial Services Authority/OJK have an important role in maintaining financial system stability through various policies implemented. This study aims to identify the influence of microprudential, macroprudential, and fintech variables on the stability of the Indonesian financial system. Using the Vector Error Correction Model method. The results showed that microprudential variables: Capital Adequacy Ratio/CAR and Loan to Deposit Ratio/LDR, have an influence on financial system stability. From the macroprudential aspect, composite stock price index, inflation, and exchange rate proved to have a significant effect on financial system stability. Meanwhile, fintech variables such as ATM/Debit and credit card have an effect on financial system stability. Moreover, shocks to composite stock price index, exchange rate, and inflation are permanent, while CAR, LDR, e-money, ATM/Debit, and credit card variables cause financial system stability imbalances in the next eight quarters. The implication of this study confirms that BI, OJK, and related policy makers play a strategic role in maintaining and improving the stability of Indonesia's financial system.
PENGARUH PEMBIAYAAN MUDHARABAH, MURABAHAH, MUSYARAKAH TERHADAP KESEJAHTARAAN UMKM MELALUI LABA Mubarok, M. Rizky; Faisol, Faisol; Puspita, Erna
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.v10i2.26459

Abstract

This research is motivated by the importance of Islamic financing in supporting the growth and welfare of Micro, Small, and Medium Enterprises (MSMEs). Islamic financing schemes such as mudharabah, murabahah, and musyarakah offer alternative financing models based on profit-sharing and partnership, which are considered to be more equitable and capable of fostering sustainable business development. The purpose of this study is to analyze the influence of mudharabah, murabahah, and musyarakah financing on MSME welfare, and to examine the mediating role of profit in this relationship. This study employs a quantitative approach using primary data collected through questionnaires distributed to 100 MSME customers of Bank BTPN Syariah Kediri Branch. The analytical technique used is Structural Equation Modeling (SEM) with the SmartPLS software. The results show that mudharabah, murabahah, and musyarakah financing have a positive direct effect on MSME welfare. However, the indirect effect through profit is not statistically significant. These findings indicate that the improvement in MSME welfare is primarily driven by the direct impact of the financing received. The implications of this research highlight the importance of optimizing Islamic financing that focuses on empowering businesses directly. Islamic banks are expected to enhance literacy and provide ongoing support to MSME actors so that financing funds can be utilized productively to improve business capacity and sustainability.
PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN MELALUI NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI PERIODE 2021-2023 Anggara Sari, Shella; Faisol; Linawati
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 3 (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.v10i3.26464

Abstract

This research is motivated by the importance of sustainability in the operations of energy sector companies, which face high environmental and social risks, while their financial performance remains inconsistent. The study aims to analyze the influence of Environmental, Social, and Governance (ESG) disclosure on financial performance, proxied by Return on Assets (ROA), both directly and indirectly through firm value, proxied by Price to Book Value (PBV). The environmental variable is proxied by carbon emission intensity, the social variable by Corporate Social Responsibility (CSR) expenses, and the governance variable by the proportion of independent commissioners. A causal quantitative approach is applied using secondary data from financial, sustainability, and annual reports of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample consists of 69 observations obtained through purposive sampling. Data were analyzed using panel data regression with the Random Effect Model (REM) and Sobel test for mediation. The results show that ESG disclosure does not significantly affect ROA, either directly or indirectly through PBV. These findings indicate that ESG disclosure has not yet created a direct financial impact nor improved firm value in the energy sector.
ANALISIS FAKTOR YANG MEMPENGARUHI KEMANDIRIAN KAB/KOTA DI JAWA TIMUR TAHUN 2021-2024 Rosydah, Amelia Azza; Faisol, Faisol; Puspita, Erna
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 10 No 3 (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.v10i3.26467

Abstract

Regional financial independence is a key indicator of the implementation of regional autonomy, reflecting a region's ability to finance government operations and development without relying on the central government. This study aims to analyze the influence of Local Own-Source Revenue (PAD), the quality of Human Resources (HR), and investment on the level of independence among regencies/municipalities in East Java Province during the 2021-2024 period. The study uses a quantitative approach with panel data regression analysis. The data consists of 152 observations from 38 regencies/municipalities over four years. The independent variables include PAD, the Human Development Index (HDI) as a proxy for HR quality, and Gross Fixed Capital Formation (GFCF) as an indicator of investment. The results show that PAD has a positive and significant effect on regional independence. The quality of human resources also has a positive and significant influence, indicating that improvements in education, health, and living standards enhance a region's capacity to manage development independently Investment likewise contributes positively, though its effect is more moderate compared to the other variables. Simultaneously, all three variables significantly influence regional independence. These findings suggest that increasing PAD, improving human resource quality, and encouraging investment are effective strategies to enhance the ability of local governments to independently manage development and public services on an ongoing basis

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