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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 262 Documents
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Pengaruh Restrukturisasi Perusahaan Terhadap Kinerja Perusahaan: ( Studi Kasus Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia ) As’ari, Hasim; Ahmad Pabulo, Azfa Mutiara; Zaman, Badrus
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 3 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (202.022 KB) | DOI: 10.29407/jae.v4i3.13133

Abstract

This study aims to empirically examine the effect of corporate restructuring on company performance. This analysis uses independent variables, namely debt restructuring, Right issue, Divestment, Acquisition, OPEX and layoffs. The dependent variable is ROA. The sample of this study is the issuer companies that restructured the companies listed on the IDX from 2010 to 2016. The samples of this study were 121 companies selected by purposive sampling method. Statistical methods use Multiple Linear Regression Analysis, by testing the statistical test hypotheses t and Test F. The results of this study conclude that debt restructuring, Right Issue (HMETD), Divestment, Acquisition, OPEX and layoffs significantly positively affect ROA.
Pengaruh Pendapatan Asli Daerah Terhadap Kinerja Keuangan Pemerintah Daerah Kabupaten Dan Kota Di Jawa Barat Apridiyanti, Ajeng
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 3 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (207.789 KB) | DOI: 10.29407/jae.v4i3.12822

Abstract

Abstrak Penelitian ini dilakukan untuk mengetahui secara empiris pengaruh Pendapatan Asli Daerah (PAD) terhadap kinerja keuangan pemerintah daerah kabupaten dan kota di Jawa Barat tahun 2013-2017. Dalam penelitian ini menggunakan pajak daerah, retribusi daerah, hasil pengelolaan kekayaan derah yang dipisahkan dan lain-lain pendapatan asli daerah yang sah sebagai variabel kontrol. Metode analisis data yang digunakan yaitu regresi berganda. Hasil penelitian menunjukkan bahwa Pendapatan Asli Daerah secara simultan berpengaruh secara signifikan terhadap kinerja keuangan pemerintah daerah di Jawa Barat. Namun secara parsial hanya lain-lain pendapatan asli daerah yang berpengaruh positif secara signifikan terhadap kinerja keuangan.
Analisis Faktor-Faktor Yang Mempengaruhi Perpindahan Pelanggan Pada Toko Retail Komputer Usaha Dagang Mitrakom Yogyakarta -, Mardianto; Sulistyo, Beni Agus; Rumanjaya, Alfredi; Sutanto, Aftoni; Asakdiyah, Salamatun
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 3 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (164.603 KB) | DOI: 10.29407/jae.v4i3.12844

Abstract

Abstract This study aims to analyze the influence of satisfaction (X1), transfer barriers (X2) and complaints (X3) on the transfer of customers at the Mitrakom Yogyakarta retail business retail store. The analytical method in this study is descriptive research with a quantitative approach that uses regression analysis methods, while the testing stages include validity, reliability, classical assumptions, multiple linear regression analysis, determination coefficient (rsquare), regression coefficients together (f test ) and hypothesis testing (t test ). The population of this research is customers who has conducted transactions at the Mitrakom Yogyakarta retail retail store. The technique of taking research samples is using purposive sampling method. The number of questionnaires distributed amounted to 136 copies. Validity and reliability test results are valid and reliable. Hypothesis testing provides results that simultaneously show the influence of the three variables studied proved to significantly affect the dependent variable of customer displacement. These results indicate that the ups and downs of customer movements at the Mitrakom Yogyakarta trading business shop does not depend on the ups and downs of satisfaction levels, transfer hurdles and complaints obtained by customers. The coefficient of determination (adjusted rsquare) is obtained by 0.630 which indicates that 63% of customer transfers can be explained by its independent variables and the remaining 37% is explained by other factors outside the variables not included in this study. Furthermore, the results of research through statistical analysis have proven the truth of the four hypotheses in this study. Keywords: Satisfaction, transfer barriers, complaints and customer transfers
SEBUAH PENCARIAN, MAHASISWA AKUNTANSI YANG AKUNTANSI Kusumaningtyas, Dian; Puspita, Erna
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 3 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.145 KB) | DOI: 10.29407/jae.v4i3.13550

Abstract

The purpose of this study was to find out how students' perceptions and understanding of accounting. And whether the aspirations of these students are in accordance with their lecture education. This research is a qualitative study in which data collection uses interview techniques. The informants interviewed i were fifth semester students (V) in Accounting Study Program at the University of Nusantara PGRI Kediri. The data analysis technique uses transcendental phenomenology analysis techniques, the translation of which is Noema, Epoche (Bracketing), Noesis, Intentional Analysis and Eidetic Reduction. The results of the study concluded that the informants chose the accounting department because they assumed that the promised employment opportunities were wide. Some informants felt that studying at an accounting study program was difficult because many counts and courses were sometimes difficult to understand. However, the informant also assumed that with accounting courses there was a lot of information about how the financial statements should be presented and how to assess the fairness of financial statements. Besides that what makes them interested is the development of accounting science that is always up to date. Some background informants chose the career they aspired to start from wanting to reduce the occurrence of corruption to be tempted by a large salary. Career planning is needed to determine the direction in accordance with the goals, the lack of understanding of accounting also influences the career aspired by the informant.
PENENTUAN KEPUTUSAN INVESTASI SAHAM BERDASARKAN UNDERVALUED ATAU OVERVALUED DENGAN PENERAPAN CAPM Kennedy, Posma Sariguna Johnson; Yanis, A
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 4 No 3 (2019): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.001 KB) | DOI: 10.29407/jae.v4i3.12730

Abstract

This study aims to help investors in determining stock investment decisions by applying the CAPM method in determining stocks classified undervalued or overvalued based on the level of risk and the rate of return. This research uses quantitative descriptive approach method. The result of this research shows that from the stock of 15 companies of plantation sub sector which become the sample of research, there are seven stocks of companies classified as undervalued ie ANJT, BWPT, DSNG, LSIP, SGRO, SIMP, TBLA shares with investment decision ie buying shares and eight companies classified overvalued ie AALI, GZCO, JAVA, MAGP, PALM, SMAR, SSMS, UNSP, with the investment decision that is selling shares. Keywords: CAPM, systematic risk, rate of return, undervalued, overvalued.
Peran Kepercayaan Pada Pemerintah Sebagai Variabel Mediasi Antara Faktor Penentu Kepatuhan Dan Kepatuhan Wajib Pajak Anugrah, Audrey; Zaitul, Zaitul; Herawati, Herawati
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 1 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.249 KB) | DOI: 10.29407/jae.v5i1.13444

Abstract

The purpose of this study was to investigate the effect of the tax payer awareness, tax payer morale and governmen power on tax compliance.besides, this study also determine the role of trust on government as a mediating variable.. The object of this research is PBB-P2 tax payers in Pasaman Barat Regency with dinal sample of 100 tax payers. This study uses primery databy disributing the questionnaires to taxpayers. Methods of data analysis is applying Structural Equation model (SEM)-PLS using Smart-pls 3.2.8. tax payer awareness has a negative effect on tax compliance. Trust on government mediated the relationship government power and tax compliance (full mediation). This study has a pratical dan theoritical implications and it discuss in this paper.
KUALITAS PEMBANGUNAN MANUSIA PULAU NIAS SEBAGAI PERWUJUDAN TUJUAN PEMBANGUNAN MANUSIA BERKELANJUTAN Bangun, Rita Herawaty
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 1 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (160.884 KB) | DOI: 10.29407/jae.v5i1.13878

Abstract

The purpose of the research is to look at the achievements of human development on Nias Island from its three constituent aspects namely health, education and income. Based on an analysis of the three aspects of the HDI compilers, the quality of human development on Nias Island during the period of 2014 to 2018 showed an increase. This research uses descriptive analysis techniques using secondary data. The results also show that there is still a disparity in human development between regions on Nias Island. The human development of Gunungsitoli City is better compared to other regions. This is influenced by regional factors, infrastructure, and easy access to reach aspects of life such as education facilities and health facilities. To further improve human quality and reduce disparities between regions, the Sumatera Utara Provincial Government needs to make policy programs especially in the aspects of Education and health aspects. Institutional strengthening and infrastructure development to support economic growth for fair and equitable welfare for all people on Nias Island.
Pengaruh Volume Penjualan Terhadap Pajak Pertambahan Nilai (PPN) Pada PT Jawa Electric Prima Jakarta Sabil, Sabil; Ghassani, Fildzah; Suhartono, Suhartono; Hakim, Lukman
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 1 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.91 KB) | DOI: 10.29407/jae.v5i1.13894

Abstract

Tujuan dari penelitian ini adalah untuk menguji pengaruh volume penjualan terhadap pajak pertambahan nilai. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan data sekunder, analisis data menggunakan uji analisis statistik korelasi, koefisien determinasi, dan persamaan regresi, dengan Volume Penjualan sebagai variabel independen (X) dan Pajak Pertambahan Nilai sebagai variabel dependen (Y). Hasil penelitian menunjukkan bahwa nilai korelasi 0,628 berarti hubungan antara dua variabel kuat. Sedangkan koefisien determinasi R2 adalah 39,4% bahwa variabel independen yaitu volume penjualan (X) memiliki pengaruh kontribusi 39,4% terhadap variabel dependen yaitu PPN (Y) dan sisanya 60,6% dipengaruhi oleh variabel lain. faktor yang tidak diteliti. Dari hasil pengujian persamaan regresi Y = 15.251 + 0,418 X, tingkat signifikan persamaan regresi linier sederhana dari output sig. (2-tailed) adalah 0,000. Karena probabilitas di bawah 0,05 (0,000 <0,05) yang berarti ada persamaan regresi yang signifikan antara volume penjualan (X) dengan pajak pertambahan nilai (Y). Kata Kunci: Volume Penjualan, Pajak Pertambahan Nilai.
Pengaruh E-Commerce, Tarif Pajak Terhadap Penggelapan Pajak: E-COMMERCE DAN TARIF PAJAK Wardani, Dewi Kusuma; Rahayu, Puji
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 1 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (168.492 KB) | DOI: 10.29407/jae.v5i1.13915

Abstract

This study aims to examine the effect of E-commerce and Tax Rates on Tax Evasion. The data used are primary data. The method used is multiple regression analysis. The sampling technique used in this study was convinence sampling and 102 data samples. Regression test results show that tax rates affect tax evasion, while E-commerce do not affect tax evasion. Keywords: E-commerce and Tax Rates
Tenaga Kerja Produksi Dan Non Produksi Padaindustri Makanan Di Indonesia (Production and Non Production Workers on Food Industry In Indonesia) Wahyuni B., Dian; Bachtiar, Nasri; Elfindri, Elfindri
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 1 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.426 KB) | DOI: 10.29407/jae.v5i1.13996

Abstract

This study aims to determine the role of production and non-production workers in the large and medium-scale food industry in Indonesia and to determine the response of the food industry to the demand for production and non-production labor on changes in several input factors in the production process. The fixed effect model in panel data analysis is performed on secondary data in the form of raw data of the Manufacturing Industry Annual Survey in 2013-2015. Demand for production and non-production labor is obtained through the derivation of the production function of Constant Elasticity of Substitution (CES). The results showed that non-production labor had a positive and significant effect on output in all industrial categories, while production labor had only a positive and significant effect on the overall industry category, non-export oriented and located in regions outside of Java. Production and non-production workers are complementary. Demand for production and non-production labor is affected by changes in wages, respectively. The food industry is labor intensive and applies a high wage system (efficiency wage theory).

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