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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 Managerial Ownership, Debt to Equity Ratio, and Return on Assets on Dividend Policy in Building Construction Sub-Sector Companies Listed on the Indonesia Stock Exchange nurdina nurdina; R. Yudi Sidharta; Habibatul Ma’rufah
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 determine the effect of managerial ownership, Debt to Equity Ratio (DER), and Return On Assets (ROA) on Dividend Policy. The population in this study is the Building Construction Sub Sector Companies listed on the Indonesia Stock Exchange, totaling 18 companies. The method of determining the sample using purposive sampling, there are 7 companies for 5 periods with a total sample of 35 data. The type of data is secondary data, namely financial reports in 2017-2021. The results of the study show that the Debt to Equity Ratio has an effect on dividend policy, while managerial ownership and Return On Assets have no effect on dividend policy..
Analysis of IFAS, EFAS Strategies and Feasibility of Mangot Cultivation Business to Reduce Household Waste : ANALYSIS OF IFAS, EFAS STRATEGY AND FEASIBILITY OF MANGGOT CULTIVATION BUSINESS TO REDUCE HOUSEHOLD WASTE Ratniati, Ni Ketut; Elik Astari, Anak Agung; Andini Desiyanti Laksmi, Ni Putu
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 8 No 3 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jurnalpenelitianekonomidanakuntansi(jpensi).v8i3.1766

Abstract

This study aims to analyze the strategy and feasibility of the Maggot cultivation business of the Renon Trash Maggot (RTM) Joint Business Group (KUBE) located in Renon Village, Denpasar City, this business helps decompose household waste, in its role of caring for sustainable development, using EFAS, EFAS, Matrix SWOT, QPSM analysis methods where the results of the analysis found that the business of KUBE RTM is in the Growth and Build zone, and strategies suitable for this zone are intensive (market penetration, product development) or integration (backward integration, front integration, and horizontal integration) and from the business feasibility of the financial aspect of net present value (NPV) analysis the results are positive, the internal rate of return (IRR) results are 30%, the profitability index (PI) results are > 1 which is 1.2 times and the business payback period (PP) is 10 months, 28 days.
The effect of Deffered Tax Assets, Tax Expense and Current Tax on Earnings Management : The effect of Deffered Tax Assets, Tax Expense and Current Tax on Earnings Management Sari, Dewi Puspita; Afandi, Agus
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 8 No 3 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jurnalpenelitianekonomidanakuntansi(jpensi).v8i3.1768

Abstract

Research to analyze and test deferred tax assets, deferred tax expenses and current tax expenses on earnings management. This type of research is quantitative with an associative approach and secondary data sources in the form of annual reports. The population in the consumer goods sector manufacturing companies listed on the IDX during 2016-2021 was 81 companies. Obtained a sample based on purposive sampling technique of 9 companies for 6 periods or 54 observation data. To use the Eviews series 9 program with the panel data regression analysis method. The results of this study indicate that deferred tax assets, deferred tax expenses, and current tax expenses together have an effect on earnings management. deferred tax assets have no effect on earnings management, deferred tax expenses have a negative and significant effect, and current tax expenses have a positive and significant effect on earnings management.
Family Ownership And Growth Opportunity AS Determinant of Firm Value With CSR Disclosure AS An Intervening Variable Aruning Puspita, Dyah; Eka Sari, Bela Dwi; Sugiono, Djoko
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 8 No 3 (2023): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/jurnalpenelitianekonomidanakuntansi(jpensi).v8i3.1774

Abstract

The study aims to examine the effect family ownership and growth company on firm value by disclosure corporate responsibility as an intermediate variable.. The hypothesis was tasted using PLS-SEM. Family ownership variable are measured by the share of family ownership, the growth company variable is measured by sales growth, the corporate social responsibility disclosure variable measured by CSR disclosure index and the firm value variable is measured by PBV. The result showed that family ownership and growth company has no effect on firm value. CSR disclosure has positive effect on firm value. CSR disclosure is able to intermediate that effect of family ownership in the firm value, while CSR disclosure cannot intermediate the effect of growth company in the firm value.
The Influence of Current Ratio (CR), Return On Investment (ROI), Debt To Equity Ratio (DER) on Company Value with Good Corporate Governance as a Moderating Variable (Case Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for the 2016-2020 Period): (Case Study of Manufacturing Companies Listed on the Indonesian Stock Exchange for the 2016-2020 Period) Meliyanti; Pahlevi, Cepi; Rahim, Fauzi R
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i1.1854

Abstract

This study investigates the impact of strong corporate governance on the relationship between current ratio (CR), return on investment (ROI), and debt to equity ratio (DER) and company value. This study investigates manufacturing companies that were publicly traded on the Indonesia Stock Exchange from 2016 to 2020. This study investigates hypotheses with a quantitative methodology. The sample included nine issuers. Utilising electronic research tools and adhering to library research guidelines are essential elements of the data collecting process. Regression moderation analysis, classical assumption testing, and descriptive statistical analysis are all techniques used in the process of analysing data. Evidence suggests that the current ratio (CR) of a company has little impact on its total worth. The value of a corporation is directly impacted by the Return on Investment (ROI). The debt to equity ratio (DER) has no impact on the worth of a firm. Efficient corporate governance has the ability to reduce the relationship between a company's value and its current ratio (CR). Efficient corporate governance may manage the relationship between return on investment (ROI) and the firm's value. Effective corporate governance may impact the relationship between a company's value and its debt-to-equity ratio (DER). Keywords: Current Ratio (CR), Return On Investment (ROI), Debt To Equity Ratio (DER), Company Value, Good Corporate Governance.
The The Influence of Content Marketing, Influencers and Online Customer Reviews on Azarine Product Purchasing Decisions Putri Waluyo, Millenia Pratama; Siswati, Endang
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i1.1856

Abstract

This type of research is quantitative research, the aim is to find out the extent of the influence of content marketing, influencers and online customer reviews on purchasing decisions for Azarine products. This study uses a type of quantitative research. The sample in this study was 98 respondents from the Faculty of Economics and Business, Bhayangkara University, Surabaya, using simple random sampling and purposive sampling. Using the t test, F test, and dominance with the help of SPSS and the results are content marketing, influencer, and online customer review variables simultaneously have a positive and significant effect on purchasing decisions . In the partial test (t test) it is known that the content marketing and influencer variables partially have a positive and significant effect on purchasing decisions Online customer reviews have a positive and insignificant effect. The influencer variable has the most dominant influence on purchasing decisions.
The Influence of Independence, Professionalism and Work Motivation on Auditor Performance at the Makassar City Inspectorate Basmar, Nur Azizah; Sahidah, Sahidah
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i1.1861

Abstract

This research aims to analyze and determine the effect of independence on auditor performance; to analyze and determine the effect of professionalism on auditor performance; to analyze and determine the effect of work motivation on auditor performance. The research approach used in this research is a quantitative descriptive approach. The population in this study were all Makassar City Inspectorate APIPs who took part in the inspection task, namely 47 auditors. The sampling method used in this research is the saturated sampling method, which is a sample collection technique when all members of the population are used as samples. The data analysis used in this research is multiple linear regression analysis. Independence, Professionalism and Work Motivation in this research were found to have a positive and significant effect on Auditor Performance.
Corporate Social Responsibility, Company Size And Capital Intensity Affect Tax Avoidance: Corporate Social Responsibility, Company Siza And Capital Intensity Affect Tax Avoidance Jayanti, Indah; Afandi, Agus
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i1.1862

Abstract

Research proves corporate social responsibility, company size and capital intensity affect tax avoidance. Energy sector companies listed on the IDX for the period 2018-2022 with purposive sampling and secondary data. Multiple linear regression data analysis method processed by Eviews 12 software. The results of this study simultaneously corporate social responsibility, company size and capital intensity have a significant effect on tax avoidance. The results of this study partially corporate social responsibility and company size have no significant effect and capital intensity has a significant negative effect on tax avoidance
Tax aggressiveness and Corporate Political Connectedness Azizah, Nurifa Laksmitasari; Kurnia Patmasari, Eka
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i1.1866

Abstract

The focus of this research is corporate tax aggressiveness with political relations. We observe 625 companies every year and find that companies with political connections and listed on the IDX are more aggressive in taxation. However, an independent t test shows that there is no significant distinction among corporates that have political connections and corporates that do not. Additionally, these findings suggest that businesses with political connections are more profitable than businesses without political connections. Companies with political connections have lower leverage compared to profitability. This researcrch has practical and theoretical consequences, also these are discussed thoroughly.
The Effect of Economic Growth in Terms of Expenditure on Poverty in Indonesia Sudradjat, Cindy Melania V; Arham, Muhammad Amir; Akib, Fitri Hadi Yulia; Santoso, Ivan Rahmat
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 1 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI (JPENSI)
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i1.1875

Abstract

This study aims to analyze the effect of economic growth in terms of expenditure on poverty in Indonesia. The data used in this study is secondary data sourced from the Central Statistics Agency, which was obtained from 34 provinces in Indonesia. This study used Multiple Linear Regression Analysis Panel data using Fixed Effect Model (FEM). The results of this study show that 1) Household consumption expenditure has a positive and insignificant effect on poverty in Indonesia; 2) Gross fixed capital formation has a negative and significant effect on poverty in Indonesia; 3). Government consumption expenditure has a positive and significant effect on poverty in Indonesia; 4). Net exports have a positive and significant effect on poverty in Indonesia.

Page 19 of 27 | Total Record : 267

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