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
 16   17   18   19   20 
Analysis of Factors Influencing Consumer Purchasing Decisions at Culinary Micro Small and Medium Enterprises Centers in Sidoarjo Square Endang Siswati; Juliani Pudjowati
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 2 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze what factors influence consumer purchasing decisions at culinary MSME centers in Sidoarjo square, and what are the stages, with a qualitative descriptive approach. The analytical method uses data reduction, presentation and conclusion. The results of the study found that consumer purchasing decisions were influenced by cultural factors, social factors of family togetherness enjoying culinary delights, psychological factors of consumers, namely purchase motivation based on needs, as well as perceptions about product, price, and taste. The stages in the consumer buying decision process are based on: the existence of a need, seeking information from family, friends, and the media, then evaluating several alternatives, then the buying decision stage. repeat purchase is based on customer satisfaction
Comparative Analysis of School Revenue and Expenditure Budget Plan Before and During the Covid-19 Pandemic Noor Amelia; Bella Puspita Rininda
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 2 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

A comparative analysis of the RAPBS before and during Covid 19 is an analysis that is important for agencies and the public to know. This study aims to determine a significant decrease or increase in the RAPBS at UPTD SDN 1 Panggung. The data used in this study are secondary data and primary data, namely data obtained directly without intermediaries and data obtained indirectly. The method used in this study was at the time of data collection and at the time the data was collected. This research is in the form of RAPBS UPTD SDN 1 Stage for the 2019 and 2020 fiscal years. The results of this analysis indicate that there are three development components that have experienced increases or decreases, namely the development process standard which has decreased by 16,407,000 IDR or 25%, the development of facilities and school infrastructure decreased by 3,938,000 IDR or 3%, financing development standards experienced an increase of 19,793,865 IDR or 15%. The funds used annually are based on the number of students each year.
English The Influence of Debt Restructuring, Previous Year’s Audit Opinion, Leverage, Liquidity, Company Age, And Audit Lag on Going Concern Opinion : English Adella Kerriza Cahyani; Ni Nyoman Alit Triani
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 2 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Going concern opinion is the auditor's opinion in considering the ability of a company's business continuity. The aim of this research to analyze the effect of debt restructuring, previous year’s audit opinion, leverage, liquidity, company age, and audit lag on going concern audit opinion on trade, service, and investment companies listed on the Indonesia Stock Exchange (IDX) in 2019-2020. The number of trade, service, and investment companies sampled in this research was 109 companies with total sample was 218 samples. The analytical techniques used in this study include Descriptive Statistical Analysis, Model Feasibility Test, Overall Model Feasibility Test, Coefficient of Determination Test, and Hypothesis Testing using Logistic Regression Analysis with SPSS 25. This study shows that debt restructuring and previous year’s audit opinion has a positive effect, liquidity has a negative effect, while leverage, company age, and audit lag do not affect going concern audit opinion.
The Effect of Investment Opportunities, Accounting Conservatism, and Intellectual Capital on The Cash Dividend Payout Ratio (Studies on Property and Real Estate Sector Companies Registered on The IDX 2018-2020) sabarudin; Muh. Tahir
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 2 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Effect of Investment Opportunities (PI), Accounting Conservatism (KA) and Intellectual Capital (IC) on the Dividend Payout Ratio (DPR) (Case Study of Property and Real Estate Sector Companies Registered on the IDX for the 2018-2020 period). This study aims to determine how much influence Investment Opportunity (PI), Accounting Conservatism (KA) and Intellectual Capital (IC) have on the Dividend Payout Ratio (DPR). This case study aims to examine the effects of three variables, Investment Opportunities (PI), Accounting Conservatism (KA), and Intellectual Capital (IC), on the Dividend Payout Ratio (DPR) for the period spanning 2018-2020. Specifically, it seeks to determine the extent to which these variables influence the DPR. The study population is comprised of companies in the property and real estate sector that are registered on the Indonesia Stock Exchange. In order to obtain a sample, purposive sampling was used to select 12 companies. Data collection was performed through a documentary approach, and multiple regression analysis was employed for analysis. The findings indicate that the investment opportunity variable has a coefficient of 0.452, with a p-value that is greater than the 5% significant level (0.452 > 0.05), indicating that there is no discernible relationship between Investment Opportunities (PI) and the dividend payout ratio (DPR). Upon calculation, the p value was determined to be less than the significant level of ? = 5% or (0.001 < 0.05). This implies that the dividend payout ratio is affected by accounting conservatism. The intellectual capital variable was calculated to be 0.015, with a p-value greater than the significant level of ? = 5% or (0.141 > 0.05), indicating that intellectual capital has no impact on the dividend payout ratio. Additionally, the p-value F test results were determined to be 0.001; the p value being less than the significant level = 5% or (0.001 < 0.05) signifies a positive and significant influence was revealedbetween investment opportunities, accounting conservatism and intellectual capital on the dividend payout ratio.
Income Tax Article 21 Receipt Before and After the Implementation of Tax Incentives for Permanent Employees During the Pandemic of Covid-19 Intan Puspanita; Asih Machfuzhoh; Hulmah; Selly Anggraeni Haryono
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 2 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this Final Project Report research is to find out the Level of Article 21 Income Tax Acceptance Before and After the Existence of Tax Incentives for Permanent Employees During the Covid-19 Pandemic at the Cilegon Primary Tax Service Office. The method used is the descriptive method. Sources of data come from observations and interviews obtained from the Cilegon Primary Tax Service Office. The results of this study show that the level of income tax revenue under Article 21 after tax incentives, especially in 2020 and 2021, has decreased and has not even reached the target set. The Covid-19 pandemic has limited human activity which has had an impact on the decline in the economy in Indonesia, thus reducing revenue from Article 21 Income Tax. Efforts made by KPP Pratama Cilegon in increasing tax revenues include holding tax classes, conducting socialization, conducting counseling, and applying tax sanctions.
The Influence of Free Cash Flow, Financial Distress, and Investment Opportunity Sets on Profit Management (Studies in Transportation Companies Registered at Indonesia Stock Exchange Period 2019 - 2022) Syabila Mardhiyani; Preatmi Nurastuti; Adrianna Rakhmat
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 2 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Fiscal reports used to measure profit operations results. Reported profits are very useful for stakeholders and investors to encourage company management to execute strategic plans and produce reports that stakeholders expect to be referred to as profit management. The study aims to identify profit management practices in transport companies listed on the Indonesia Stock Exchange period 2019–2021 as a result of free cash flow, financial distress and investment opportunity set. The sampling method uses Purposive sampling with the criteria that have been selected, so that 44 samples from 11 companies are obtained. The study is quantitative with the Double Regression Analysis method with SPSS 29.0 software aids. The results of the test showed that the Investment opportunity set has a significant positive value for profit management, while for free cash flow and Financial distress have no significant value for profit management.
The Effect Of Capital Structure, Leverage And Liquidity On Eraning Quality (Studies in Property and Real Estate Companies Listed on the Indonesian Stock Exchange Period 2018-2022) Fatimatuh Zahro; Preatmi Nurastuti
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 2 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Earnings quality is a measure of how well the company's financial performance is reflected in the financial statements. The purpose of this study was to determine the effect of capital structure, leverage, and liquidity on earnings quality. The population of this study are property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2018-2023. The sample of this study obtained 65 samples with purposive sampling technique. This analysis method uses Multiple Linear Regression with SPSS 29 software. This study concludes that capital structure has an effect on earnings quality. while leverage has no effect on earnings quality. likewise with liquidity has no effect on earnings quality. Keywords: Capital Stucture, Earning Quality, Leverage, Liquidity
Analysis of Financial Performance on Profit Growth (Studies in Pharmaceutical, Telecommunication and Transportation Subsector Companies on the IDX for 2019-2021): Studies in Pharmaceutical, Telecommunication and Transportation Subsector Companies on the IDX for 2019-2021 Alvina Tiza Tarizky; S Handayani
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 2 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this study was to determine the effect of financial performance analysis on profit growth in pharmaceutical, telecommunication and transportation sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The independent variables used are Working Capital to Total Assets (WCTA), Current Liability to Inventory (CLI), Total Assets Turn Over (TATO), and Net Profit Margin (NPM). While the dependent variable is measured by profit growth. The company’s annual financial statements are a source of secondary data in this study. Classical assumption test, multiple linear regression analysis and hypothesis testing were used to analyze the data. The results showed that Working Capital to Total Assets (WCTA) and Total Assets Turn Over (TATO) had no effect on profit growth. Meanwhile, two other variables, namely Working Current Liability to Inventory (CLI) and Net Profit Margin (NPM) have a negative effect on profit growth.
The Influence Of Career Development And Work Environment On Employee Job Satisfaction (Case Study of Employees at PT. Singa Terbang Dunia) Stefani Ita; Giri Nurpribadi
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 2 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Human resources (HR) are the most important factor in efforts to achieve the success of organizations, groups and individuals. Seeing the importance of human resources, companies or organizations need to pay attention to their employees in career development and work environment to achieve maximum employee job satisfaction. This research is survey research with a quantitative approach. The population of this study was employees of PT. The flying lion of the world. Data collection used questionnaires while data analysis was done using multiple regression analysis. Findings from structural models have proven that almost all hypothetical relationships are proven to be supported. There is a positive influence of partial career development on employee job satisfaction, there is a positive influence of the partial work environment on employee job satisfaction and there is also a simultaneous influence of career development and work environment on employee job satisfaction. Keywords: Career Development, Work Environment, Employee Job Satisfaction.
The Effect of Bankruptcy Potential and Corporate Governance Factors on Cash Dividend Policy: The Effect of Bankruptcy Potential and Corporate Governance Factors on Cash Dividend Policy alyssa risthi
Jurnal Penelitian Ekonomi dan Akuntansi (JPENSI) Vol 8 No 2 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The purpose of this research is to examine the effect of bankruptcy potential and corporate governance factors on cash dividend policy. The corporate governance factor is proxied by the proportion of institutional ownership, managerial ownership, the size of the board of commissioners, the proportion of independent commissioners and the size of the audit committee. The sample selection was carried out using a purposive sampling method, the data is secondary data, the data was obtained from the website of the Indonesia Stock Exchange (IDX) for the period 2017 - 2021. Multiple Linear Regression was used as a method of data analysis and data processing using the eviews 12.0 application. The results of the study show that the potential for financial distress has no effect on cash dividend policy. independent and the size of the audit committee has no significant effect on cash dividend policy

Page 18 of 27 | Total Record : 267

 16   17   18   19   20 

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