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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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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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Accounting Information Systems of Construction Company Ika Ajiani; Baiq Dinda Puspita Ayu; Muhammad Haris Nasri
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 1 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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Abstract

This study aims to design an accounting information system for construction companies in Indonesia. This research is a descriptive research that will describe problem analysis, needs analysis, and accounting information system design at one of the construction companies in Indonesia as a research sample. The results of the study have succeeded in contributing to the design of an accounting information system for construction companies and are expected to help and facilitate construction companies in Indonesia in handling every existing project and can provide the project information needed quickly and accurately.
Online Business Development And Contribution Toward Local Economic In Rural Areas Ahmad Farhan; Oktavianty Oktavianty; Wahid Wahid
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 1 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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Abstract

Online business have become one of the most trending form of business nowadays, this form of business require very little cost of operation. Despite of its advantage in term cost, online business require its owner to have a technology readiness in order to successfully operate the business. There numerous factor that ensure the success of online business, factors such the design of promotion site, quality of services, and the method of payment is very important for the success of online business. There are also few aspect to pay attention to before building and in process of developing online there are also few aspect that is fundamental for this form of business. These factor are including early market research, market and digital literacy, starting point and innovation, choice of product, tracking and monitoring, and lastly business partnership. Its important to note that the right decision should contribute to positive impact as well. The purpose of this paper is to discover the influence of numerous factors affecting the success of online business. Further, this paper will also explain how online business have contribute to local economic especially in rural areas. The finding of this paper are expected to contribute in further development of online business especially in rural area where people aren’t yet familiar with digital transformation.
Application Of Inventory And Sales Accounting Information Systems At Ud. Dekrafman Of Pogalan District, Trenggalek District: information systems, accounting, inventory, sales eki hari iskandar; Syafrudin Arif Marah Manunggal
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 1 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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Abstract

This study aims to analyze the Application of Inventory and Sales Accounting Information Systems at Ud. Dekrafman of Pogalan District, Trenggalek Regency. The data used in this study were obtained by means of observation, interviews and documentation. The data analysis technique used by researchers in this study is the Credibility Test, Transferability, Dependability, and Confirmability Testing. In this research, the focus under study is the implementation of inventory and sales of the business. The data from the results of this application are then compared with the views of experts, from existing materials and so on. The results of research at UD. So far, Dekrafman has not designed an accounting information system that utilizes technology and only performs a simple recording system, namely a system of cash receipts, cash disbursements and sales, so changes must be made by designing a computerized accounting information system and a manual accounting information system so that it can be more efficient. both in the implementation of financial activities. UD. Dekrafman in overcoming difficulties in compiling financial reports must start designing by designing a computerized and manual accounting information system that is recommende
The Evaluation Of Local Expenditure And Revenue Performance In Implementing Local Autonomy On Kendari Local Government Fahmi Sahlan; Sriayu Pracita
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 1 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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Abstract

The purpose of this study was to analyze the regional financial reports of Kendari City using the ratios of effectiveness, efficiency, independence, harmony, and growth. This type of research was descriptive quantitative by using data sourced from Kendari City budget realization reports for the period 2016 – 2020. The results of this study indicate that the average effectiveness ratio of the Kendari City local government from 2016 to 2020 had ineffective criteria, which value was below 100 %, which equaled 59.95%. The average regional efficiency ratio for Kendari City from 2016 to 2020 was efficient at 98.78%. The average independence ratio for Kendari City from 2016 to 2020 in financing development and services to the community was 19.79% with the criteria being very low and the pattern of relationship being instructive. The average compatibility ratio for Kendari City in 2016-2020 in meeting the operation expenditure needs was 68.41%, while in meeting the capital expenditure needs was 30.58%. The average financial growth for Kendari City from 2016 to 2020 in realizing the revenue budget was -1.86% with a negative value, in the realization of the locally-generated revenue budget was 6.96% with a positive value, in realizing the regional expenditure budget was -3. 34% with a negative value, in realizing the operational expenditure budget was -2.31% with a negative value, and in the realization of the capital expenditure budget was -7.15% with a negative value.
Aspects Of The Quality Of Financial Reports : THE QUALITY OF FINANCIAL REPORTS Anwar Anwar; Syiar Rinaldy; Asbi Amin
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 1 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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Abstract

This research is important to study because it looks at the phenomena and results of previous research, so this study aims to examine the effect of applying PSAK 101, the internal control system and the performance of internal auditors on the quality of financial reports. The population in this study is a limited population, namely the internal auditors from 13 Indonesian Sharia Bank Branch Offices in Makassar city as many as 39 auditors. The sample technique is the saturated sample technique. Data were analyzed by multiple linear regression analysis. The results of the study found that the application of PSAK 101, the internal control system and the performance of the internal auditors have a significant effect on the quality of financial reports.
CSR Moderation Effects on the Influence of Capital Structure, Dividend Policy, Profitability on Firm Value (Studies on Food and Beverage Companies in Indonesia, Malaysia and Singapore in 2019-2021): Studies on Food and Beverage Companies in Indonesia, Malaysia and Singapore in 2019-2021 Christine Benedicta Sutanto; Sugeng Hariadi
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 1 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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Abstract

This study aims to determine the effect of capital structure, dividend policy and profitability on firm value with corporate social responsibility as a moderating variable. The sample for this research are food and beverage companies listed on the Indonesia Stock Exchange, Malaysia Stock Exchange and Singapore Stock Exchange in 2019-2021. Samples were taken using purposive sampling method and 108 samples were obtained. Data analysis used is descriptive statistics, R-square and path coefficient, with data processing using SmartPLS 4. The results show that capital structure, dividend policy and profitability have a significant effect on firm value. Meanwhile, social responsibility is not able to moderate the effect of capital structure, dividend policy and profitability on firm value.
The Moderating Effect of ROA on the Influence of CSR and GCG on Firm Value (Study of The Banking Sector in ASEAN Stock Exchange During Pandemic): Study of The Banking Sector in ASEAN Stock Exchange During Pandemic Agnes Avelina; Sugeng Hariadi
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 1 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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Abstract

This study aims to determine the effect of CSR and GCG proxied by Managerial Ownership and Institutional Ownership on Firm Value with Financial Performance proxied by ROA as a Moderating Variable.The population in this study was obtained using a purposive sampling technique for banking companies listed on the Indonesia, Malaysiaand Thailand Stock Exchange during the 2020-2021 period so that 26 companies were obtained as the research sample. The analytical method used is MRA with the help of the SPSS 26. The results of this study are that CSR and KI has no significant effect on firm value. KM has a significant effect on firm value. Financial performance cannot moderate CSR on firm value. Financial performance cannot moderate KM and KI on firm value.
The Effect of Financial Literacy and Risk Tolerance on Investment Decisions Ni Made Mega Abdi Utami; Putu Rany Wedasuari
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 1 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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Abstract

This study aims to determine the effect of financial literacy and risk tolerance on investment decisions. This research was conducted on 64 students who joined the capital market study group at the Bali State Polytechnic. The sampling method used is saturated sampling. Based on the results of the multiple regression analysis that has been carried out, it was found that financial literacy has an effect on investment decisions and risk tolerance has an effect on investment decisions.
The Effect of Free Cash Flow and Leverage on Earnings Quality: The Effect of Free Cash Flow and Leverage on Earnings Quality Gede Sedana Wibawa Yasa; Ni Putu Rita Sintadevi
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 1 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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Abstract

This study aims to examine the relationship between free cash flow and leverage on earnings quality, this research is a type of quantitative research using secondary data from the Indonesian stock exchange, based on the criteria obtained from 41 banking companies that meet the aspects as a research sample. Based on the results of multiple regression analysis, it was found that free cash flow had a significant positive effect on earnings quality in banking sector companies listed on the IDX. This study also shows that leverage has a negative and significant effect on earnings quality in banking sector companies listed on the IDX.
Analysis of Value Added Tax Compliance and Tax Reporting (A Study At PT. Karya Lancar Mandiri Dinamika) Bucek Jalu Prasetyo Arjuna; Bakhtiar Abbas; Massayu Anastasya
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 1 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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Abstract

This study aims to analyze tax compliance and tax reporting of Value Added Tax. This study was conducted at PT. Karya Lancar Mandiri Dinamika. The Data collection techniques used are documentation and interview data from PT. Karya Lancar Mandiri Dinamika to obtain the required information. Based on the results of the study indicate that that compliance and reporting of Value Added Tax at PT. Karya Lancar Mandiri Dinamika is in accordance with Law Number 42 of 2009 concerning VAT and PPnBm both in terms of calculation and reporting of VAT Periodic Returns.

Page 16 of 27 | Total Record : 267

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