cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Diah Ayu Novitasari
Contact Email
diahayu@unisla.ac.id
Phone
-
Journal Mail Official
jpensi@unisla.ac.id
Editorial Address
Fakultas Ekonomi Program Studi Akuntansi Universitas Islam Lamongan Jl.Veteran No 53A Gedung Utama Fakultas Ekonomi Kabupaten Lamongan Jawa Timur
Location
Kab. lamongan,
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
 13   14   15   16   17 
Comparison Of Dividend Policy, Profitability And Company Value Before And During The Covid-19 Pandemic Iqbal Afif Amrullah; Diyah Probowulan; Rendy Mirwan Aspirandi
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.v7i2.1061

Abstract

This study is find out if there is a difference between the Dividend Policy, Profitability, and Company Value before and during the covid-19 pandemic. The object of this research is a company that is incorporated in the Indonesia Stock Exchange. The data analysis technique used is descriptive analysis   After that, different tests were carried out to find out whether there were significant differences in the variables to be tested. The final result in the test is that the value of The Return On Asset test shows that there is a significant difference between before the pandemic and during the Covid-19 pandemic. The Price to Book Value test can be stated to have a significant difference.
The Effect of Profit Sharing Ratio And Corporate Social Responbility on Financial Performance of Sharia Commercial Banks With Intelectual Capital As A Moderating Variable Putri Amanatus Stalistah; Fadlil Abdani
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.v7i2.1087

Abstract

This study aimed to determine how profit sharing ratios and corporate social responsibility affect the financial performance of Islamic commercial banks with intellectual capital as a moderating variable. This research was conducted on Indonesian Islamic commercial banks registered with OJK from 2018-2020. The number of samples used as many as 14 samples with purposive sampling method. The analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it was found that the profit sharing ratio and corporate social responsibility had no effect on financial performance. Intellectual capital is not able to moderate the profit sharing ratio on financial performance. Intellectual capital is not able to moderate corporate social responsibility on financial performance.
Trend Analysis to Analyze Performance Assessment of Pt Unilever Indonesia Tbk in 2019 – 2021 Salmaa Alya Audy Rachmani Sutisna; Hari Sulistiyo
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.v7i2.1094

Abstract

Research was conducted to determine the performance of PT Unilever Indonesia Tbk based on the results of financial statements and also income statements with the use of trend analysis. By using analytical techniques, descriptively using a quantitative approach which is financial statement data and income statements that are analyzed so that they can get information related to how financial performance in Unilever Indonesia companies based on financial statements and also income statements. Unilever's company experienced some increases in 2020, but in 2021 it experienced a decline due to the pandemic. But the company kept going despite the decline.  
Institutional Ownership Moderate Tax Avoidance And Agency Costs Effect On Company Value Nurhayati nurhayati
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.v7i2.1117

Abstract

Tax Avoidance may Increases Company Value. However, Tax Avoidance Causes Agency Costs which Reduce Company Value. Both are Moderated by Institutional Ownership to Prevent Losses. I Want to Prove This Moderation. CETR Measures Tax Avoidance, STA Measures Agency Costs, Tobins Q Measures Company Value, and INST Measures Institutional Ownerships. Population is Consumer Goods Manufacturing Companies Listed in Indonesian Stock Exchange from 2016 - 2020. 69 Samples is Selected with Purposive Sampling and Analyzed with WarpPLS 5.0 Resulting; Tax Avoidance have Highly Significant Positive Effect on Company Value, Agency Costs have Significant Negative Effect on Company Value, Institutional Ownership cannot Moderate Relationship Between Tax Avoidance and Company Value, but It have Significant Negative Moderation Effect to Agency Costs and Company Value.
The Effect of Profitability, Liquidity, Profit Growth, and Leverage on Earning Quality (Empirical Study of Manufacturing Companies Listed on IDX Period 2017 - 2020) Syaharani Ain Tsabit; Eko Wahjudi
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.v7i2.1101

Abstract

This research aims to analyze the effect of profitability, liquidity, profit growth, and Leverage on earning quality. The object of research is a manufacturing company that has been listed on the Indonesia Stock Exchange for the period 2017 to 2020. The amount of population is 118 companies. The method of selecting samples is purposive sampling, thus the number of samples was found is 93 samples. Data analysis techniques use multiple linear regression analysis techniques with SPSS 25 software. The analysis used in this research uses multiple linear regression analysis techniques with SPSS 25 software. The author gets five points of conclusion: 1) profitability can affect earning quality; 2) liquidity does not affect earning quality; 3) profit growth can affect earning quality, 4) leverage does not affect earning quality; 5) profitability, liquidity, profit growth, and leverage simultaneously affect towards earning quality.
Critical Analysis of Cases Violation Ethics and Public Accountant Standards in Indonesia Yuliana Resca; Yanuar Ramadhan
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.v7i2.1085

Abstract

Accountants who provide services to the public must gain the trust of the public. The purpose of this study is to analyze cases of violations, the impact of violations, the code of ethics of public accountants that have been violated,  the best solutions for public accountants in the future. The research method used is literature study. The occurrence of violations such as collusion between accountants and clients, not maintaining integrity, competence, independence, morals or facts. In conclusion, violations committed by KAP can cause losses to investors, lose public trust in public accountants, and harm the accountants themselves. This study places more emphasis on the code of ethics that was violated in the KAP case and future solutions for the KAP
The Effect Of CAR, NPL, NIM, And LDR On Financial Performance On Banking Companies Listed In IDX Mutiara Putri
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.v7i2.1137

Abstract

This study aims to determine the effect of CAR, NPL, NIM, and LDR on financial performance with ROA as a measuring tool. This research was conducted on banking companies listed on the Indonesia Stock Exchange for the period 2018-2020. The research method used is quantitative research with an associative approach. The sample in this study were 21 banking companies. The data analysis used is multiple linear analysis. Based on the results of data analysis, it shows that the CAR and LDR has no significant effect on ROA. NPL has a significant and negative effect on ROA. NIM has a significant effect on ROA.
COMPARISONAL ANALYSIS OF FINANCIAL RATIO BEFORE AND DURING THE COVID-19 PANDEMIC OF GO PUBLIC MANUFACTURING COMPANIES LISTED ON IDX Sri Yaumi; Tri Winarsih; Bayu Malikhul Askhar; Abdul Majid
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.v7i2.1048

Abstract

This study aims to analyze the comparison of financial ratios before and during the covid-19 pandemic. The samples of this study were 21 go public manufacturing companies listed on the IDX. The data taken in this study were the 2nd ,3rd and 4th quarters of 2019 and the 2nd,3rd and 4th quarters of 2020. The analytical technique used in this study was Paired-Sample T-test. The results of the study indicated that liquidity was different before and during the covid-19 pandemic, while profitability, solvency, dividend policy and firm value were just the same as before and during the pandemic. This research indicated that manufacturing companies were still able to survive due to the Covid-19 pandemic. If the pandemic lasts longer, it is hoped that the company will maintain company value in order to survive and gain the trust of investors by using certain strategies. Because of this COVID-19 pandemic, the potential investors are more selective in choosing companies to invest.
Innovation and creativity in entrepreneurship: a bibliometric analysis Anis Sya'bania; Andika Wulan Febriani; Bambang Supeno; Sudarmiatin Sudarmiatin
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.v7i2.1099

Abstract

This literature study focuses on the impact of innovation and creativity on entrepreneurship. The method used is bibliometric literature study analysis which is analyzed by VOSviewer software. The VOSviewer analysis technique was used to analyze the articles that had been compiled through the Scholar database which were taken as a reference for researchers. The findings of this article were referenced from 2017 to 2021 with a total of 26 articles from 50 articles found for analysis. Next, the researcher clarified and visualized using VOSviewer software to analyze co-authorship, co-occurrence, and citation. This study provides a reliable reference for further research on the topic, allowing for more in-depth research on topics such as innovation and creativity in business. Innovation and creativity are essential to the success of any business. Innovators and creative thinkers can generate new ideas and identify new business opportunities. Every man or woman can be creative and innovative for all ages. The ability to create new and different things by carrying out innovative and creative processes is a key factor in achieving different values.
Influence of Capital Adequacy Ratio, Financing Risk, Cost Efficiency, Liquidity and Net Interest Margin on Profitability at BNI Syariah Period 2011-2019 Zahrul Makarim Sulthony; Qi Mangku Bahjatulloh
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.v7i2.1077

Abstract

The purpose of this research is to test and analyze the influence of capital adequacy ratio, financing risk, cost efficiency, liquidity and net interest margin towards profitability in BNI Sharia Bank period 2011-2019, the number of samples in this study is the reason for using Bank BNI Syariah as a sample of this research: Bank BNI Syariah operates in Indonesia in 2011-2019 and registered with Bank Indonesia (BI). Bank BNI Syariah publishes Trwiulannan financial statements in full and publish in the period 2011-2019. Data analysis uses multiple linear regression to test and prove research hypotheses, research results show capital adequacy, liquidity and net interest margins against profitability have no effect on the profitability evidenced by the significance of those variables more than 0.05. While financing risks and cost efficiencies have significant effect on profitability because of the significance of those variables less than 0.05. The magnitude of the effect of the predictor variable on profitability using the coefficient of determination obtained by 66.9% while the remaining33.1% is influenced by other variables outside this research model.

Page 15 of 27 | Total Record : 267

 13   14   15   16   17 

Filter by Year

2016 2025


Reset
Filter By Issues
All Issue Vol 10 No 3 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI Vol 10 No 2 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI Vol 9 No 2 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 8 No 3 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 8 No 2 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 8 No 1 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 2 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 7, No 1 (2022): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 6, No 3 (2021): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 6, No 2 (2021): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 6, No 1 (2021): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 5, No 3 (2020): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 5, No 2 (2020): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 5, No 1 (2020): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 4, No 3 (2019): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 4, No 2 (2019): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 4, No 1 (2019): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 3, No 3 (2018): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 3, No 2 (2018): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 3, No 1 (2018): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 2, No 3 (2017): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 2, No 2 (2017): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 2, No 1 (2017): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 1, No 3 (2016): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 1, No 2 (2016): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) Vol 1, No 1 (2016): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI) More Issue