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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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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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The Influence Of Capital Structure And Company Size On Financial Performance On The Construction And Building Sub Sector Listed On IDX 2016-2020 nurdina nurdina; R.Yudi Sidharta; Arika Fatmawati Ningrum
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 company's abilities to make profits using the exclusive period can b measured by the success and abilities of the company to use its assets productively. For profits to b achieved, companies need components that can increase their profitability. This research uses a quantitative approach method. The analysis was taken according to secondary data from the annuals report of construction & building sub-sector companies listed on the IDX in 2016-2020. The population is 24 construction & building companies listed on the IDX. The samples technique used purposive sampling, using the criteria the company carried out in the study there were still 8 samples of companies or 40 samples of observations. the results of this study reveal that the structure capital & sizes on financial performance.
Analysis Of Village Revenue And Allocation Of Village Funds To Village Expenses: VILLAGE REVENUE AND ALLOCATION OF VILLAGE FUNDS TO VILLAGE EXPENSES Wanda Nur Fauziah; Fidyah Arini Kusuma Wardhani; Datuk Maralelo S.
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 1 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
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Abstract

This study aims to determine the effect of village original income and village fund allocations on village expenditures for the 2019 to 2021 fiscal years. The independent variables in this study are Village Original Income (PAD) and Village Fund Allocation (ADD), while the dependent variable in this study is Expenditure. Village. The data analysis technique is descriptive quantitative which uses descriptive statistical analysis and the analytical method in this observation uses the correlation coefficient analysis and determination coefficient analysis. It can therefore be concluded that the initial income of the village and the allocation of village funds have a significant effect on village expenditure. effect on village expenditure
The Role of Village Apparatus in Village Fund Management Accountability (Study in Sumberdadi Village, Trenggalek District): The Role of Village Apparatus in Village Fund Management Accountability (Study in Sumberdadi Village, Trenggalek District) Meme Rukmini; Bothy Dewandaru; Octaviana Wahyu Prihardini; Mayciella So
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 biggest report in the media discusses a lot of corruption cases that ensnare village heads, so it is necessary to prepare clear mechanisms and regulations regarding this matter. Regulation of the Minister of Home Affairs No. 113 of 2014 concerning guidelines for village financial management is expected to be a guideline in village fund management because it covers various village financial management procedures ranging from planning, implementation, administration, reporting to accountability. This study aims to examine the role of village officials in carrying out accountability for village fund management. The population and research sample of all village officials in Sumberdadi Trenggalek Village amounted to 28 people. The data analysis method used in this study is to use a descriptive method with a quantitative approach, which is a method that describes the actual situation systematically, factually and accurately regarding the role of village officials in accountability for village fund management. The results of this study play the role of the Sumberdadi Trenggalek Village village apparatus in the accountability of village fund management plays a very important role.
The Effect of Work Motivation on Employee Performance in the Production Department at PT GARUDA TOP PLASINDO in Surabaya shindu dedali
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

PT GARUDA TOP PLASINDO in Surabaya expects a quality workforce along with technological developments and in line with efforts to motivate employees to improve their performance. Based on the research that has been carried out, the analysis obtained by the author is the relationship with work motivation on employee performance. From these problems, the authors write the problem is: "how much influence does work motivation have on the performance of production employees at PT GARUDA TOP PLASINDO in Surabaya. The purpose of this study is to determine the factors that can motivate employees' work, so that employee performance can be improved. The hypothesis that can be put forward in relation to the formulation of the problem is that work motivation has a positive effect on employee performance at PT GARUDA TOP PLASINDO in Surabaya.The variables studied were (X) work motivation and (Y) employee performance. Variables (X) that are measured include incentives, salary, work environment, and career paths, while variables (Y) that are measured include work performance, company loyalty, quantity of work and quality of work. From the results of the correlation calculation, it is obtained (R) of 0.991, which means that the correlation coefficient is positive, which can also mean that there is a direct relationship between the two variables or a very strong relationship between the two variables. The results of the calculations obtained the multiple regression equation as follows: y = 21.563 + 1.442 x1 + 1.958 x2 + 2.947x3 + 2.437x4, meaning that if the independent variables X1, X2, X3, X4 increase by one unit, the employee's performance will increase by 1.442, 19.958, 2.947, 2.437 units assuming other variables are constant.
Womenpreneur On Economic Development in the Digital Economy Era Desy Arum Sunarta; Alamsyah
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 role of women in the economic field can be the main actor and this makes it one of the potential things in micro business activities. Developments in the digital era during the pandemic have encouraged Womenpreneurs to be able to develop their businesses and businesses by conducting online marketing.The digital economy is believed to be able to answer the challenges of developing economic development which until now has not been stable. This digital economy comes with many opportunities to answer existing problems. Based on the results of empirical studies, it was found that there are factors that encourage women to become womenpreneurs, namely: economic factors and independence factors.As the level of participation of womenpreneurs in the digital economy era progresses, there are also challenges, namely the gap in mastery of technology. Another form of problem is creativity and readiness to face digital change. Therefore, more womenpreneurs must be involved so that an increase in participation in digital economy education is needed
"Sususaya” in Research Methodology: A Form of Internalization of Multiparadigms in Accounting Research Eliza Noviriani
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 2 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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Abstract

This study internalized multiparadigm accounting research using dialogic learning methods to create "new accounting" thinking. Dialogic learning in research methodology courses to explore students' imagination, cognitive dissonance, and critical thinking. Student awareness that the accounting research paradigm is not just on one form. Students realize that data must be presented in any research, regardless of the paradigm used. Students succeeded in sparking a "new accounting" research idea that had not been carried out in the past. This article provides an alternative method of dialogical learning in research methodology courses. Through the dialogical learning method, the internalization of the accounting research paradigm can awaken the imagination, cognitive dissonance, and critical thinking of students to produce a "new accounting" concept.
The Effect Of Implementation Digital Marketing, Product Quality And Product Innovation On Sales Volume Of UMKM Rokiku Balikpapan: Rahajeng Cahyaning Putri Cipto1 Hestiana Yudianti2 ajeng cipto; Hestiana Yudianti
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 2 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
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Abstract

This study aims to determine the effect of digital marketing, product quality and product innovation on the sales volume of UMKM Rokiku Balikpapan. This type of research is quantitative. The data collection technique in this study was to use a questionnaire or google form. The population in this study are consumers who have made purchases at the Rokiku Balikpapan UMKM. By using a purposive sampling technique, so that the sample used is 100 respondents. The data analysis technique used was multiple linear regression using the SPSS Version 24 program. The results showed that digital marketing, product quality and product innovation simultaneously had a significant effect on sales volume at the Rokiku Balikpapan UMKM. Partially, each variable has a significant effect on sales volume at the Rokiku Balikpapan UMKM Keywords: Digital, Marketing, Product Quality, Product Innovation, Sales Volume
Analysis of MSME Growth in East Kalimantan Indrayani; Tri Wahyu Hardaningrum; Tiara Alifia
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 2 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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Abstract

MSME and Cooperative Assistants play an important and strategic role in supporting the success of the MSME and Cooperative programs, especially in the economic business of MSME and Cooperative actors so that the potential that exists in the community can be optimally empowered and developed. Good and professional assistance will have a positive impact on the local economy in particular and at the same time the national economy. The MSME and Cooperative Assistant is expected to be a reference in carrying out tasks and coordinating with relevant agencies in supporting the success of the MSME and Cooperative assistance program. Various efforts in the context of MSME development have been carried out by various parties, including by introducing approaches in the framework of MSME financing such as the PHBK pattern, the cluster approach pattern, and the partnership pattern. Lastly, the approach taken by the Government is to optimize the use of BDSP personnel who can function as a bridge between MSMEs and banks. It is believed that the use of BDSP personnel can also assist the government in the success of the poverty alleviation program by optimizing bank lending to MSMEs
Effect of Cash Flow on Liquidity Levels in PT. by Pekebunan Nusantara VI johandri iqbal; Heriyani; Virnanda Nurlina
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 2 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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Abstract

This study aims to test the influence of cash flows on the level of liquidity present in PT. Farming of Nusantara VI. This study uses quantitative methods with causal relationships. (sebab-akibat). The research consists of four variables, namely, operating activity, investment activity and financing activity as free variables with liquidity as bound variables. The population in this study is a financial report on PT. The Nusantara VI plantation begins in 2018-2021 and uses 16 samples of triwulan reports each year. Data analysis techniques in this study use classical assumption testing, double linear regression analysis, t test, F test and determination coefficient. Data processing in this study uses SPSS software. The results of the research showed that, in part, the cash flow of operational activity, investment activity cash flow and financing cash flow have a significant impact on liquidity. Simultaneously the cash flow of operational activity, the cash flows of investment activity, and the funding cash flow also have a significant influence on liquidity in PT. Farming of Nusantara VI
THE EFFECT of INTELLECTUAL CAPITAL, INDEPENDENT COMMISSIONERS, AND AUDIT COMMITTEE on FIRM VALUE Dyah Aruning Puspita; Devi Ayuningtyas; Sugeng Hariadi
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 2 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

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Abstract

The purpose of this study is to examine the effect of intellectual capital, independent commissioner, and audit committee on company value in food and beverage sub sector companies listed on the Indonesia Stock Exchange (IDX) for 2019-2021. The independent variable in this study are intellectual capital, independent commissioner, and audit committee. The dependent variable is firm value as measured by Price Book Value (PBV). The population used ih this research is the food and beverage sub sector companies listed on the IDX for 2019-2021, the sample was taken using the purposive sampling method with a total of 36 samples. The method used is this research is multiple linear regression test. This type of research is quantitative using the Statistical Program for Social Science (SPSS). The results of this study indicate that intellectual capital has a significant effect on firm value, while independent commissioner and audit committee have no significant effect on firm value.

Page 17 of 27 | Total Record : 267

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