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
262 Documents
<![CDATA[EVALUASI KINERJA KEUANGAN DAERAH PEMERINTAH KABUPATEN KERINCI TAHUN ANGGARAN 2008 – 2015: Rasio Kemandirian Keuangan Daerah, Rasio Ketergantungan Daerah, Rasio Desentralisasi Fiskal, Rasio Efektifitas, Rasio Efesiensi. ]]>
<![CDATA[Abdallah, Zachari]]>;
<![CDATA[Maryanto, Maryanto]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 2 (2018): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (198.408 KB)
|
DOI: 10.29407/jae.v3i2.12470
<![CDATA[ABSTRACT This study aims to determine the financial performance of the Kerinci Regency in 2008 to 2010. This type of research is type ofresearch that is Qualitative and quantitative descriptive, using secondary data, namely data sourced from the financial statements of district government of Kerinci that has been audited by the Badan Pemeriksa Keuangan (BPK) from 2008-2015. Analysis of the regional financial performance of Kerinci Regency is important information, especially for making policies in managing regional finances and asessing the government managed to manage its finances well. And has a positive impacton the welfare of the community. One of the measuring toolsthat can be used to analyze the regional performance of kerinci regency in managing regional finances is to conduct in independence Ratio analysis, Regional Dependency Ratio, Fiscal Decentralization Ratio, Effectiveness Ratio, and Efficiency Ratio. Keywords: Regional Financial Independence Ratio, Regional Dependency Ratio, Fiscal Decentralization Ratio, Effectiveness Ratio, and Efficiency Ratio.]]>
<![CDATA[Analisis jalur pengaruh sosialisasi terhadap kepatuhan wajib pajak bumi dan bangunan kota kediri dengan kesadaran sebagai variabel intervening ]]>
<![CDATA[Puspita, Erna]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 1 No 1 (2016): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (119.701 KB)
|
DOI: 10.29407/jae.v1i1.428
<![CDATA[Pentingnya pajak bagi pembangunan di Indonesia membuat pemerintah terus berupaya meningkatkan penerimaan dari sektor ini. Mengingat semakin banyaknya bangunan baru yang ada di Kota Kediri, menuntut pemerintah dalam hal ini Dispenda Kota Kediri memberikan sosialisasi perpajakan kepada wajib pajak Bumi dan Bangunan yang ada di Kota Kediri. Sehingga diharapkan dapat meningkatkan kepatuhan wajib pajak terhadap peraturan perpajakan yang berlaku. Tujuan dilakukan penelitian ini adalah untuk mengetahui pengaruh sosialisasi yang dilakukan oleh Dispenda Kota Kediri terhadap kepatuhan wajib pajak dengan menggunakan variabel kesadaran sebagai perantara. Teknik pengumpulan data yang digunakan berupa kuesioner yang dibagikan kepada wajib pajak PBB Kota Kediri yang terdaftar di Dispenda Kota Kediri, dan wawancara kepada pihak pegawai Dispenda Kota Kediri. Teknik analisis data menggunakan analisis jalur, untuk mengetahui pengaruh langsung variabel Sosialisasi (X) terhadap variabel Kepatuhan (Y), dan pengaruh tidak langsung, yaitu pengaruh variabel Sosialisasi (X) terhadap variabel Kepatuhan (Y) melalui variabel Kesadaran (Z). Hasil analisis menunjukkan bahwa variabel Sosialisasi berpengaruh secara langsung terhadap variabel Kepatuhan sebesar 19,4%, variabel Sosialisasi berpengaruh secara tidak langsung terhadap variabel Kepatuhan melalui variabel Kesadaran sebesar 38,4%. Sehingga dapat disimpulkan bahwa sosialisasi akan efektif meningkatkan kepatuhan wajib pajak apabila sosialisasi tersebut efektif meningkatkan kesadaran wajib pajak. Kata Kunci : Sosialisasi, Kepatuhan, Kesadaran]]>
<![CDATA[Analisis PAD dan Dana Perimbangan Terhadap Kinerja Keuangan Pemda Se-Jawa Barat ]]>
<![CDATA[PUSPITA_AYU, PUTRI]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 1 (2018): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (829.753 KB)
|
DOI: 10.29407/jae.v3i1.12007
<![CDATA[The research is to find out and analyze the contribution of Original income Equalization Funds against the region and the financial performance of local Government Counties and the city of se-West Java province. Hypothesis testing in this study using multiple regression analysis (Multiple Regression) on the grounds that its independent variable more than one. This analysis is used to determine the relationship between financial performance areas with independent variables (the original Revenue Equalization Fund and regional). To know the influence between independent variables with the performance levels of local government then performed testing of hypothesis testing research on the variables with the determination coefficient and t-test. Linear regression analysis of the barganda equation KKPD = 1.452 + 0, 561PAD – 0, 171DP + e. Whereas determinasinya coefficients (R2) of 25.3%. based on the research results obtained the conclusion that Equalization Fund of PAD effect partially against the financial performance of local government.]]>
<![CDATA[Penyusunan Laporan Keuangan Berdasarkan Sak Etap Pada Koperasi Wanita “Usaha Bersama” ]]>
<![CDATA[Srikalimah, Srikalimah -]]>;
<![CDATA[Nadhiroh, Umi]]>;
<![CDATA[Indriani, Siti Rochmah]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (165.349 KB)
|
DOI: 10.29407/jae.v4i2.12671
<![CDATA[This research is conducted at Koperasi Wanita “Usaha Bersama”in Ngletih village, Kandat distric, Kediri. The research is to know how to make financial report at Koperasi Wanita “Usaha Bersama” in accordance with the Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). This research used data collection tecniques with interviews and transaction documents, The method of data analysis in this study uses descriptive analysis by identifying data or document, evidences of financial transasctions and preparing financial statements in accordance SAK ETAP The results of the study indicate that Koperasi Wanita “Usaha Bersama” in presenting financial report only Income statement and Balance sheet asled to the SAK ETAP, the fact there are a few post that are not yet in accordance with SAK ETAP. So the report prepared by the researchers is the Balance Sheet, Income Statement, Statement of Changes in Equity, Cash Flow Statement and Notes to Financial Statements. Supervisors Koperasi Wanita ““Usaha Bersama” response regarding the preparation of the financial statements based SAK ETAP is less familiar because lack of knowledge of human resources and the changes of old cooperative management. It is better if the cooperative management join training which held by Dinas Koperasi to understand the components in preparing financial statements in accordance with the SAK ETAP Keywords : Financial Reports, SAK ETAP]]>
<![CDATA[Pengaruh Dana Perimbangan, Pendapatan Asli Daerah, dan Pertumbuhan Ekonomi Terhadap Indeks Pembangunan Manusia Di Kabupaten Kepulauan Yapen ]]>
<![CDATA[De Fretes, Pieter]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 2 No 2 (2017): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (258.987 KB)
|
DOI: 10.29407/jae.v2i2.864
<![CDATA[The purpose of this research is to know the influence of balancing fund (general allocation fund, special allocation fund, revenue sharing), local revenue (PAD), and economic growth on human development index (HDI) in Yapen Islands District. Balancing funds and PAD are funded by capital expenditures, while economic growth is a control variable based on the theoretical study of the UNDP's Human Development Report. The analytical method used is multiple linear regression. The result of research estimation shows that the ratio of DAK and PAD to capital expenditure and economic growth have positive and significant effect on HDI while DAU variable has significant negative effect. For DBH ratio to capital expenditure becomes the only variable that does not significantly affect HDI.]]>
<![CDATA[Peran Pengungkapan Sukarela Dalam Menentukan Pengaruh Kinerja Keuangan Terhadap Nilai Perusahaan ]]>
<![CDATA[Rahmawati, Mia Ika]]>;
<![CDATA[Subardjo, Anang]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 1 (2019): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (5510.181 KB)
|
DOI: 10.29407/jae.v4i1.12545
<![CDATA[Tujuan penelitian ini adalah untuk menguji dan menganalisis pengaruh kinerja keuangan terhadap nilai perusahaan yang dimediasi pengungkapan sukarela.Populasi dalam penelitian ini adalah seluruh perusahaan Perbankan yang terdaftar di Bursa Efek Indonesiadari tahun 2014- 2016. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalahsampel jenuh/sensus, yaitu sampel diambil dari populasi dimana semua populasi diambel sebagai sampel. Hal ini dilakukan karena jumlah popoulasi sedikit kurang dari 30. Pendekatan penelitian yang dilakukan adalah metode kuantitatif dengan menguji teori dengan menggunakan hipotesis. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis jalur dengan menggunakan regresi dua tahap. Berdasarkan hasil analisis dapat disimpulkan bahwa Profitabilitas yang diproksi (ROA dan ROE) tidak berpengaruh terhadap pengungkapan sukarela dan nilai perusahaan. Pengungkapan sukarela berpengaruh terhadap nilai perusahaan tetapi pengungkapan sukarela tidak dapat menjadi mediasi pengaruh profitabilitas terhadap nilai perusahaan. Profitabilitas tidak berpengaruhb terhadap nilai perusahaan karena investor di Indonesia lebih banyak berpikir jangka pendek dengan profit taking]]>
<![CDATA[UKURAN PASAR UKURAN PASAR (Market Size) DAN INVESTASI ASING LANGSUNG DI ASEAN ]]>
<![CDATA[Lumadya, Adi]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 1 No 1 (2016): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (280.451 KB)
|
DOI: 10.29407/jae.v1i1.430
<![CDATA[The main objective of this study was to examine the influence of some economic variables that include market size proxied with income per capita, economic growth, and exports to the Foreign Direct Investment in the member countries of ASEAN-9. The analytical tool used is the Least Squares Regression (Ordinary Least Square) and Panel Data. In the Data Panel will look for similarities in effect is Fixed (Fixed Effect) and the effect is Random (Random Effect). The results of the analysis are: Based on the analysis of OLS concluded that the variable size of the market (market size) were proxied with Per Capita Income (GDPP), Economic Growth (EG), and exports (EG) significantly affects the Direct Foreign Investment. Based on the analysis of Panel Data with Fixed Effect Method concluded that the variable size of the market (market size) were represented with per capita income (GDP), Economic Growth (EG), and exports (EG) significantly affects the Direct Foreign Investment. Based on the analysis of Panel Data with Random Effect method concluded that the variable size of the market (market size) were proxied with per capita income (GDP), Economic Growth (EG), and exports (EG) significantly affects the Direct Foreign Investment. Keywords: Foreign Direct Investment, Fixed Effect, Random Effect]]>
<![CDATA[ANALISIS KOMPARASI PERILAKU ETIS MAHASISWA AKUNTANSI STIE SAKTI ALAM KERINCI DENGAN STIE SUMATERA BARAT DAN FAKTOR-FAKTOR YANG MEMPENGARUHINYA ]]>
<![CDATA[SARMIGI, ELEX]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 3 No 1 (2018): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1636.138 KB)
|
DOI: 10.29407/jae.v3i1.11749
<![CDATA[Abstrak: Penelitian ini bertujuan untuk melihat komparasi perilaku etis mahasiswa akuntansi STIE Sakti Alam Kerinci dengan mahasiswa akuntansi STIE Sumatera Barat. Penelitian ini melihat komparasi perilaku etis antara mahasiswa dengan mahasiswi akuntansi serta perilaku etis individu yang memiliki faktor internal locus of control dengan individu yang memiliki faktor eksternal locus of control secara terpisah dari masing-masing perguruan tinggi. Selain itu, penelitian ini juga melihat pengaruh dari equity sensitivity dan budaya terhadap perilaku etis mahasiswa akuntansi. Penelitian ini menemukan bahwa (1) mahasiswa akuntansi STIE Sumatera Barat memiliki perilaku yang lebih etis dibandingkan mahasiswa akuntansi STIE Sakti Alam Kerinci, (2) tidak terdapat perbedaan perilaku etis antara mahasiswa dan mahasiswi akuntansi STIE Sakti Alam Kerinci maupun STIE Sumatera Barat, (3a) mahasiswa akuntansi STIE Sakti Alam Kerinci yang memiliki faktor internal locus of control memiliki perilaku lebih etis dibandingkan mahasiswa akuntansi yang memiliki faktor eksternal locus of control, (3b) tidak terdapat perbedaan perilaku etis antara mahasiswa akuntansi STIE Sumatera Barat berdasarkan faktor locus of control, (4a) equity sensitivity dan budaya mempengaruhi perilaku etis mahasiswa akuntansi STIE Sakti Alam Kerinci, (4b) equity sensitivity mempengaruhi perilaku etis mahasiswa akuntansi STIE Sumatera Barat, budaya tidak mempengaruhi perilaku etis mahasiswa akuntansi STIE Sumatera Barat. Kata Kunci: perilaku etis; gender; locus of control; equity sensitivity; budaya]]>
<![CDATA[Analisis Sistem Informasi Akuntansi Penggajian Pegawai Negeri Sipil Pada UPTD SMPN 1 Purwoasri Kabupaten Kediri ]]>
<![CDATA[Novita, Novita]]>;
<![CDATA[Nurdiwaty, Diah]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 2 No 2 (2017): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (1097.583 KB)
|
DOI: 10.29407/jae.v2i2.869
<![CDATA[This research is based on the fact that Payroll Accounting Information System is one of the principal activities of accounting information system designed to handle salary and payroll calculation on employees. The problems of this research are: (1). Analyze how the organizational structure of Human Resources (HR) on the payroll system? (2). Analyze how Payroll Accounting Information System at UPTD SMPN 1 Purwoasri Kediri Regency? (3). Analyze how Payroll Accounting Information System software is used at the office UPTD SMPN 1 Purwoasri Kediri ?. This research uses descriptive qualitative approach with the aim to know the application of Civil Servant Payroll Accounting Information System (PNS) whether it is effective and efficient. Data collected by doing observation, interview, documentation, and library study with stages collect data, analyze, compare findings with theories that exist and provide conclusions and suggestions on school institutions. The result of the research shows the Human Resource Organization Structure (SDM) related to payroll system of Civil Servant (PNS) at UPTD SMPN 1 Purwoasri namely School Operator, Personnel Administration, and Finance Administration / Financing, Payroll Accounting Information System used is good enough visible documents used in the flowcharts of employee payments are in accordance with Standard Operating Procedures (SOP) Government Regulation No. 30 of 2015 on Payroll Civil Servants (PNS), and processing salaries that are no longer manual but using software payroll Garuda produce information data presented more accurate.]]>
<![CDATA[ANALISIS PERBANDINGAN PREDIKSI KEBERTERIMAAN E-FILING DENGAN E-FORM DALAM PENYAMPAIAN SURAT PEMBERITAHUAN (SPT) TAHUNAN 1770/1770S ]]>
<![CDATA[Nurhayati, Erni]]>;
<![CDATA[Hidayat, Nur]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 2 (2019): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
Full PDF (158.711 KB)
|
DOI: 10.29407/jae.v4i2.12720
<![CDATA[ABSTRACT This study aims to determine the comparison of predictive acceptance of the application of e-filing and e-form. This study uses qualitative methods with a comparative approach to data collection techniques through literature study and field research and interviews. The selection of respondent is done by purposive sampling with the following criteria: (1) taxpayers whose income is from business or free work or employees who are still active in a company, (2) Own NPWP and obliged to report SPT 1770 or 1770 S, (3) Ever reporting his Personal Annual Tax Return either e-filing at least twice and also e-form at least once through the DJP website. Semi-structured interviews were conducted to 10 resource persons. Data analysis is done by reducing data, presenting data and drawing conclusions. There are four aspects analyzed to determine the predictions of acceptance of e-filing and e-form: performance expectancy, effort expectancy, social influences and facilitating conditions. Based on the analysis, the result shows that overall e-filing is still well received compared to e-form. There are still many taxpayers who feel difficulty with the use of e-form in the reporttax return. Keywords: E-filing, E-form, Prediction of Acceptance]]>
