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Diah Ayu Novitasari
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Fakultas Ekonomi Program Studi Akuntansi Universitas Islam Lamongan Jl.Veteran No 53A Gedung Utama Fakultas Ekonomi Kabupaten Lamongan Jawa Timur
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Jawa timur
INDONESIA
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Published by Universitas Islam Lamongan
ISSN : 25023764     EISSN : 26213168     DOI : http://dx.doi.org/10.30736%2Fjpensi
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Penelitian Ekonomi Dan Akuntansi (JPENSI) adalah jurnal peer-review yang diterbitkan oleh Litbang Pemas Universitas Islam Lamongan yang terbit tiga kali dalam setahun yaitu bulan Februari, Juni dan Oktober. JPENSI telah mempublikasikan jurnal sejak Tahun 2016. JPENSI merupakan jurnal yang bertujuan untuk mempublikasikan artikel di bidang ekonomi dan akuntansi yang memberikan kontribusi terhadap pengembangan ilmu ekonomi dan akuntansi. JPENSI menerima naskah penelitian kuantitatif atau kualitatif, yang ditulis dalam Bahasa Indonesia. Fokus dan Ruang Lingkup Jurnal Penelitian Ekonomi & Akuntansi (JPENSI) adalah sebagai berikut Ekonomi Makro, Ekonomi Mikro, Investasi, Bisnis, Kewirausahaan, dan bidang ekonomi lainnya. Bidang Akuntansi yaitu Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Sektor Publik, Akuntansi Pendidikan, Auditing, Perbankan, Perpajakan, Laporan Keuangan, Perbankan, Pasar Modal, Sistem Informasi Akuntansi, Etika Profesi Akuntansi, Keuangan Perusahaan, Sustainability Reporting, dan bidang akuntansi lainnya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 267 Documents
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Mandatory Reporting on Corporate Social Responsibility (CSR) as A Multinational Corporate Accountability Contemplate (Case Study at PT. Pertamina (Persero)) Farid Fajrin; Megawati Ismail; Umi Handayani; Nur Indah Sari; Herni Herni
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 1 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/ja.v7i1.933

Abstract

The purpose of this study is to examine how PT. Pertamina (Persero), a state-owned firm engaged in the exploration and production of oil, gas, and geothermal energy in Indonesia, has implemented mandatory CSR reporting as a forum for accountability. This is a library research project in which data is collected in the form of journals, books, documents, and other relevant textual sources, which are then descriptively examined and conclusions drawn based on the issues discussed. According to the findings, PT Pertamina (Persero) has completed statutory CSR reporting in the form of an annual report and a sustainability report, both of which are available on the company's official website. PT Pertamina also continues to develop in relation to CSR activities that have a broad positive impact in order to increase corporate accountability. The four pillars of CSR and PKBL, Pertamina Hijau, Pertamina Sehat, Pertamina Cerdas, and Pertamina Berdikari, which encompass social, economic, educational, health, and environmental issues, demonstrate this. It is intended that through implementing these initiatives, they will be able to deliver useful services to the community while also benefiting the national economy.
Pentagon Fraud in Mining Companies Before and During COVID-19 Pandemic V.Ananta Wikrama Tungga Dewi; Rafles Ginting
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 1 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/ja.v7i1.949

Abstract

Penelitian ini bertujuan untuk mengetahui perbedaan pengaruh financial target, external pressure, capabilitas, komisaris, kualitas auditor, financial stability  pada fraud sebelum pandemi dan saat pandemi. Variabel dependen dalam penelitian ini menggunakan kecurangan. Penelitian ini menggunakan financial target, external pressure, capabilitas, opportunity komisaris, opportunity kualitas auditor, financial stability sebagai variable independent. Data diuji dengan asumsi klasik dan regresi berganda menggunakan data tahun 2019 dan 2020. Berdasarkan pengujian statistik, variabel external pressure  memiliki pengaruh yang berbeda.  External pressure  pada tahun 2019 berpengaruh terhadap fraud sedangkan external pressure pada tahun 2020 tidak berpengaruh pada fraud. Secara simultan, data tahun 2019 menunjukkan  financial target, external pressure, capabilitas, opportunity komisaris, opportunity kualitas auditor, financial stability berpengaruh pada fraud sedangkan data tahun 2020 menunjukkan hal sebaliknya.
Acceptance level of online coaching- a qualitative study on online entrepreneurship ideation classes; case study of a private university Muhammad Ali Rahman
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 1 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/ja.v7i1.1028

Abstract

As the pandemic hits, all aspects in our life had to adjust, including the education sector. Entrepreneurship education also had to adapt with such condition by having its online sessions. This study investigates the acceptance level of the students in online coaching sessions. The study was taking place in a private university in Jakarta, Indonesia, and mainly focusing on how the students of entrepreneurship ideation classes respond within their online classes. Three findings were found in this research; the varies acceptance level of the students; the broad type of business ideas; and the lecturers different approach on delivering the ideation concepts.
Analysis of Corporate Social Responsibility’s Effect on The Value of Mining Companies Moderated by Profitability Ferdian Agus Iqbal Saputra; Suparlan Pranoto
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 1 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/ja.v7i1.906

Abstract

The goal of this study was to determine the influence of “corporate social responsibility disclosure” on “company value of mining company” with “profitability” as a “moderating variable”. This study chose data from “the annual report of mining companies listed on the Indonesia Stock Exchange year 2015-2018”. This study use sample of “26 companies”. Using “purposive sampling technique”, the population of companies according to the minimum number is “18 companies”. This study using “Partial Least Square (PLS)” technique. This study research found that “corporate social responsibility negatively significant effect on company value”, “profitability has a positive effect on company value”. However, “profitability is not able to moderate the influence of Corporate Social Responsibility” to the “value of the company”.
The Effect of Decreased Transaction Volume on the Low Increase in E-commurce Revenue During the Pandemic on the Shope Application in 2020 Imam Hidayat; Selvia Agustina
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 1 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/ja.v7i1.1015

Abstract

This study aims to determine whether there is an effect of transaction volume on the low income of E-commerce in the current pandemic era. The sample in this study was 1 company, namely Shopee, so that the data obtained were 84 data. The data collection technique is non-participatory observation, namely collecting, recording and reviewing secondary data in the form of consumer reviews of Shopee users. The results showed that there was no effect between the decrease in transaction volume and the low increase in E-commurce revenue.Keywords : Decrease in volume, increase in revenue
The Effect of Good Corporate Governance on Profitability with Corporate Csr Disclosure as Intervening Variables Havit Kurniawan Purnama; Sri Trisnaningsih
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 1 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/ja.v7i1.907

Abstract

Pembahasan studi ini bertujuan untuk memahami dampak dari “GCG (kepemilikan institusional, kepemilikan manejerial, dewan komisaris, komite audit) serta profitabilitas pada pengungkapan CSR oleh perusahaan LQ45 Tahun 2016 – 2018”. “Data penelitian” dicari melalui “BEI (Bursa Efek Indonesia)”. “Jenis penelitian” yang diterapkan menerapkan teknik “penelitian kuantitatif”. “Populasi” pada pembahasan studi ini terbentuk atas “Perusahaan LQ 45 yang terdaftar dalam Bursa Efek Indonesia tahun 2016 – 2018 yang berjumlah 56 Perusahaan” sedangkan sampel yang digunakan adalah 37 perusahaan. Pembahasan studi ini menggunakan “Partial Least Square dan uji t sebagai analisis data”. Hasil penelitian menunjukkan dimana “dewan komisaris serta komite audit berdampak signifikan pada profitabilitas”, sedangkan “kepemilikan institusional, kepemilikan manajerial dan corporate social responsibility tidak mempunyai dampak signifikan pada profitabilitas”.This study aims to understand the impact of “GCG (institutional ownership, managerial ownership, board of commissioners, audit committee) and profitability on CSR disclosure in LQ45 companies in 2016 – 2018”. Research data were obtained from “the IDX (Indonesia Stock Exchange)”. This study is using “quantitative research method”. The population is consisted of “LQ 45 companies listed on the Indonesia Stock Exchange in 2016 – 2018 with number of 56 companies” while the samples is 37 companies. This study is using “Partial Least Square and t test as data analysis”. The results showed that “the board of commissioners and audit committee had a significant effect on profitability”, while “institutional ownership, managerial ownership and corporate social responsibility had no significant effect on profitability”.
Effect Of Competitors And Covid-19 Pandemic On Stock Prices Of Reinsurance Companies 2016-2020 Santi Yuliati Fikri; Imam Hidayat
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 1 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/ja.v7i1.1024

Abstract

This research was conducted to determine the influence of competitors and Covid-19 which is believed to have contributed to the decline in insurance stocks. This study also aims to determine the impact of the decline in Indonesian stocks and their changes in recent years. The type of research used is descriptive quantitative research. Sources of data used are secondary data from advertisers, the Central Bureau of Statistics from annual reports and research documents about insurance. The type of data used is time series, the data is taken sequentially from 2016-2020. The type of data collection method used is the documentary method. The results showed that there was no influence between the competitor variables and covid-19 on stock prices at PT. Indonesian Reinsurance. On the other hand, the competitor variable has a positive effect on stock prices, while the Covid-19 variable has a negative effect on stock prices.
Analysis of Health Level of Banking Camel Method in Bank Tabungan Pensiunan Nasional (btpn) Sharia 2016-2020 Ersa Lailatul Silvia; Muhammad Iqbal Pratikto
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 1 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/ja.v7i1.935

Abstract

Assesment of the soundness of financial institution banking is an essential matter. It is used to gain and people trust to islamic ban. The level of capability is the expertise  of a bank in doing its operational activity and being able  to fullfill its obligations, especially in short-term debt.  CAMEL method is used to pay attention to the soundnes level fluctuation of sariah bank by seeing these five types, capital, asset, management, profitability, and liquidity. The result finding indicates that the BTPN Syariah can be categorized as healty banking since 2016-2020. It means during that time period , BTPN Syariah is able to provide guarantees for each deposit which is given to the customer and can pay all of its obligations.
The Effect of Brand Ambassador and Electronic Word of Mouth on Purchasing Decision Scarlett Whitening Jono Hermanto; Ira Widyastuti; Yasmir Yasmir
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 2 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v7i2.1113

Abstract

This research aims to determine the influence of brand ambassador, electronic word of mouth on purchasing decision Scarlett Whitening. The population in this study are all students STIA Setih Setio Muara Bungo used Scarlett Whitening product. The sample in this study was 100 respondents using Non Probability Sampling with purposive sampling. Data collection technique used research questionnaires and the analysis technique is multiple linear regression analysis. The results shown in this study is brand ambassador don’t have a significant effect on purchasing decision Scarlett Whitening and electronic word of mouth have a significat effect on purchasing decision Scarlett Whitening. 
The Influence of Managerial Ownership and Company Growth on Company Value through Institutional Ownership as a Moderation Variable Agam Mei Yudha; Yamasitha Yamasitha; Yosi Yulia; Putri Intan Permata Sari
JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 2 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jpensi.v7i2.1055

Abstract

This study aims to find out how much the discussion of Company Value through Institutional Ownership as a moderation variable: Managerial Ownership and Company Growth (In Manufacturing Companies listed on the Indonesia Stock Exchange for the period 2016-2020). Data collection methods through ICMD and IDX sites and literature studies. The method of analysis used is regression analysis.The results of this study were obtained: (1) Managerial Ownership partially affects the Value of the Company (2) Company Growth partially has a significant effect on the Company Value (3) Managerial Ownership and Company Growth partially affects the Value of the Company (4) Managerial Ownership partially affects the Value of the Company with institutional ownership as a moderation variable (5)  The Company's growth partially has no significant effect on the Value of the Company with institutional ownership as a moderation variable (6) Managerial Ownership and Company Growth partially affect the Value of the Company with institutional ownership as a moderation variable.

Page 14 of 27 | Total Record : 267

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