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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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Implementasi Alokasi Dana Desa dalam Upaya Pembangunan Ekonomi di Desa Bonjeruk Kecamatan Jonggat Kabupaten Lombok Tengah fatahollah, Nabila; Himawan Sutanto; Irwan Suriadi
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.v11i2.27235

Abstract

This study aims to examine the implementation of the Village Fund Allocation (ADD) in Bonjeruk Village, Jonggat District, Central Lombok Regency, in relation to economic development and its contribution to improving community welfare. The research employed a quantitative approach with data collection techniques were carried out through documentation and brief interviews, which served as supporting data to clarify several pieces of information derived from the quantitative dataset. The data were analyzed using descriptive quantitative techniques, including the presentation of tables, percentages, and data distributions to illustrate the implementation of the Village Fund Allocation (ADD). The results show that the implementation of ADD in Bonjeruk Village is predominantly directed toward physical development, particularly infrastructure improvements that facilitate community economic activities, while non-physical (empowerment) programs remain limited. Approximately 70% of the budget is focused on physical development, with community participation being relatively high during the planning stage but low during the supervision stage. The contribution of ADD can be seen in improved economic accessibility, the role of the Village-Owned Enterprise (BUMDes) in supporting local businesses, and support for social programs such as Direct Cash Assistance (BLT), youth activities, and tourism awareness groups.
AUDIT PENGELOLAAN KEUANGAN RUMAH TANGGA TERHADAP GAYA HIDUP IBU-IBU DI KP. CISASAH DESA PURWASARI, KEC. DRAMAGA, KAB. BOGOR Nanda; Jumanti, Nani
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.v10i3.27319

Abstract

The imbalance between household income and expenditure is becoming an increasingly common issue in society, especially among housewives. A consumptive lifestyle, lack of financial planning, and low awareness of budget management are often the main causes of financial problems that affect family stability. Based on this, this study was conducted to understand the relationship between household financial management audits and the lifestyles of mothers in villages, so as to provide an overview of the extent to which the implementation of household financial audits plays a role in creating family financial balance. A quantitative research method was used in this study. The population studied included all mothers who participated in this activity. The sampling technique used was saturated sampling, where the entire population was used as a sample of 46 people. Data collection was carried out using a questionnaire and a 5-point Likert scale. Data processing statistics used JAMOVI version 2.3.28. The results of the study indicate that Household Financial Management Audits have an impact on the lifestyles of mothers in Cisasah Village, Purwasari Village, Dramaga Subdistrict, Bogor Regency. Indicators in the Financial Management Audit variable include basic knowledge of financial management, credit management, savings and investment management, and risk management, which influence the lifestyles of mothers based on indicators of activity, interest, and opinion.
CORPORATE GOVERNANCE DAN EFISIENSI BIAYA (BOPO): STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG LISTING DI BEI TAHUN 2020-2024 Nor Aisah, Siti; Tita Nawangsari, Ajeng
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.v10i3.27259

Abstract

This study aims to analyze the effect of Corporate Governance (CG) mechanisms, proxied by the Number of Commissioners, Independent Commissioners, Managerial Ownership, and Institutional Ownership, on Cost Efficiency (BOPO) in commercial banks listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024, while controlling for Company Size and Return on Assets (ROA). The method uses panel data with Random Effect Model (REM) estimation as the best model, after a series of Chow Tests and Hausman Tests. The F-test results show that these variables simultaneously have a significant effect on BOPO (Prob F-statistic) with a model explanatory contribution of (Adjusted R-squared). Partially, all main corporate governance variables do not have a significant effect on BOPO, while the ROA control variable has a negative and significant effect. The implications of these findings support Alignment Theory, emphasizing the importance of external supervision to reduce agency costs and promote banking operational efficiency.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGELOLAAN DANA DESA (STUDI PADA DESA-DESA DI KECAMATAN PAGU KABUPATEN KEDIRI) Kustanti, Rizki Eka; Astuti, Puji; Winarko, Sigit Puji
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.v10i3.27618

Abstract

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi pengelolaan dana desa di Kecamatan Pagu Kabupaten Kediri, dengan berfokus pada akuntabilitas, transparansi, dan partisipasi masyarakat. Penelitian ini menggunakan pendekatan kuantitatif dengan 52 responden yang ditentukan melalui teknik purposive sampling. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linier berganda dengan bantuan program SPSS versi 25. Hasil penelitian menunjukkan bahwa transparansi dan partisipasi masyarakat berpengaruh signifikan terhadap pengelolaan dana desa, sementara akuntabilitas tidak memberikan pengaruh signifikan secara parsial. Namun secara simultan, ketiga variabel tersebut terbukti berpengaruh signifikan terhadap pengelolaan dana desa. Temuan ini menegaskan bahwa keterbukaan informasi dan keterlibatan masyarakat menjadi faktor kunci dalam meningkatkan efektivitas tata kelola dana desa.
PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN LIKUIDITAS TERHADAP KINERJA PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR CONSUMER CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA Waruwu, Liberni; Indrafana, Iman; Asriadi, Azis
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.v10i3.27189

Abstract

This study aims to examine the effect of firm size, leverage, and liquidity on firm performance with dividend policy as a moderating variable. This is a quantitative study that selects a population of consumer cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2024. The sample was selected using a purposive sampling method with five criteria, resulting in 13 companies over five years of observation, totaling 65 samples. Data were collected through documentation study techniques and analyzed using multiple linear regression analysis and residual-based moderated regression analysis (MRA). The results of the analysis indicate that firm size and leverage have no significant effect on firm performance. Liquidity has a significant effect on firm performance. Dividend policy moderates the influence of firm size, leverage and liquidity on firm performance in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2024
PENGARUH FIRM SIZE DAN NET WORKING CAPITAL TERHADAP NILAI PERUSAHAAN MELALUI CASH HOLDING SEBAGAI INTERVENING Reza, Faizal; Rachel Khairunnisa; Eddy Soegiarto
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.v10i3.27231

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Firm Size dan Net Working Capital terhadap nilai perusahaan, baik secara langsung maupun tidak langsung melalui Cash Holding sebagai variabel intervening. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini terdiri dari 40 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Pemilihan sampel dilakukan dengan teknik purposive sampling, sehingga  diperoleh 11 perusahaan sebagai sampel penelitian. Metode ini dipilih untuk menguji hubungan antar variabel serta memecahkan permasalahan dalam penelitian. Hasil penelitian menunjukkan bahwa Firm Size dan Cash Holding berpengaruh signifikan terhadap nilai perusahaan. Net Working Capital tidak berpengaruh signifikan terhadap nilai perusahaan. Firm Size berpengaruh signifikan terhadap Cash Holding. Net Working Capital tidak berpengaruh signifikan terhadap Cash Holding. Firm Size dan Net Working Capital tidak berpengaruh signifikan terhadap nilai perusahaan melalui Cash Holding.
PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN MANUFAKTUR TERCATAT DI BURSA EFEK INDONESIA Miftakhul Fauziyah; Rokhmad Subagyo; Ummu Sholihah
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.v10i3.27890

Abstract

This study aims to analyze the effect of profitability, leverage, and liquidity on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Firm value is proxied by Price to Book Value (PBV), while profitability is measured using Return on Assets (ROA), leverage using the Debt-to-Equity Ratio (DER), and liquidity using the Current Ratio (CR). This study uses a quantitative approach with a purposive sampling method, resulting in 90 observational data from the financial statements of manufacturing companies that meet the research criteria. The data analysis technique used is multiple linear regression, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that leverage has a significant effect on firm value, while profitability and liquidity do not. This finding indicates that investors consider a company's funding structure more than its profit-generating ability or liquidity level in assessing manufacturing companies during the study period. This research is expected to provide empirical contributions to company management in formulating financial policies and to investors in making investment decisions.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE SOCIAL RESPONSIBILITY SEBAGAI VARIABEL MODERASI Veronika Mau, Maria; Muslichah, Muslichah
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 11 No 1 (2026): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v11i1.23507

Abstract

This research was conducted with the aim of testing the effect of profitability and leverage as independent variables on company value as the dependent variable and corporate social responsibility as a moderating variable. The method used is quantitative causality with a descriptive approach, the data source is secondary data from financial reports of companies in the consumer goods industry for the period 2018-2022. The population found was 75 companies, while the final sample sorted based on purposive sampling was 38 companies. Based on the interpretation algorithm using SmartPLS software, the results obtained in this research are that profitability has no effect on company value, leverage has an effect on company value, and CSR is unable to moderate the relationship between profitability and leverage on company value.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN PUBLIK DAN KOMITE MANAJEMEN RISIKO TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO Nur Annisa Ariyanti; Asri Dwi Ariyani; Marsuking; Kusumaningdiah Retno Setiorini
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 11 No 1 (2026): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v11i1.27011

Abstract

This study aims to analyze the effect of Profitability, Company Size, Public Ownership and Risk Management Committee on Risk Management Disclosure. This study is a quantitative study using secondary data on the financial statements of companies in the banking sector listed on the Indonesia Stock Exchange for the period 2021-2023. The sample in this study was 40 companies with a purposive sampling technique. The data analysis method uses multiple linear regression. Analysis of the research results using SPSS 30. The results of the study indicate that simultaneously Profitability, Company Size, Public Ownership and Risk Management Committee have an effect on Risk Management Disclosure, Profitability partially does not have an effect on Risk Management Disclosure, Company Size partially has an effect on Risk Management Disclosure, Public Ownership partially has an effect on Risk Management Disclosure, Risk Management Committee partially has no effect on Risk Management Disclosure.
ANALISIS SIKAP INDIVIDU, FAKTOR EKONOMI DAN LINGKUNGAN, LITERASI KEUANGAN TERHADAP KEBEBASAN FINANSIAL MELLUI PASAR MODAL (STUDI KASUS MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI ANGKATAN 2022) Kurniawati, Rina; Faisol
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 11 No 1 (2026): JAE (Jurnal Akuntansi dan Ekonomi)
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v11i1.28227

Abstract

Penelitian ini dilatarbelakangi oleh rendahnya kemampuan finansial mahasiswa yang mencerminkan perlunya penguatan perilaku dan pemahaman mengenai pengelolaan keuangan. Penelitian ini bertujuan menganalisis pengaruh sikap individu, lingkungan ekonomi, dan literasi keuangan terhadap kebebasan finansial dengan pasar modal sebagai variabel mediasi. Pendekatan kuantitatif digunakan dengan data primer yang diperoleh melalui kuesioner kepada 237 mahasiswa Fakultas Ekonomi dan Bisnis Universitas Nusantara PGRI Kediri. Analisis dilakukan menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Square melalui SmartPLS. Hasil penelitian menunjukkan bahwa sikap individu, lingkungan ekonomi, dan literasi keuangan berpengaruh positif dan signifikan terhadap kebebasan finansial. Selain itu, pasar modal berperan sebagai mediator parsial yang memperkuat hubungan antara variabel independen ketiga dengan kebebasan finansial. Temuan ini menekankan pentingnya penguatan literasi keuangan dan pengalaman investasi bagi mahasiswa untuk membangun kemandirian finansial. Diharapkan hasil penelitian ini menjadi landasan konseptual bagi institusi pendidikan dalam mengembangkan strategi pembelajaran yang dapat mendorong terbentuknya perilaku keuangan dan investasi yang rasional.

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