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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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Administrastion Sanctions, Income Level And E-Samsat System On Vehicle Taxpayer Compliance: Administrastion Sanctions, Income Level and E-SAMSAT system on Vehicle Taxpayer Compliance Sulastri, Evi; Rahma Sari, Intan
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/.v9i1.1876

Abstract

The aim of the study : (1) Determining the impact of administrative sanctions on vehicle taxpayer compliance. (2) Determining the impact of income level on vehicle taxpayer compliance. (3) Determining the impact of E-Samsat system on vehicle taxpayer compliance. The number of samples used in this research was 72 respondents, which was calculated based on the Slovin formula, with the sample determination method being the appropriate sampling method. Data collection was carried out using a questionnaire method and processing was carried out using SPSS Statistics 26.The results of the research that have been carried out state that : (1) Administrative sanctions have a positive effect on motor vehicle taxpayer compliance. (2) Income level does not have a positive effect on motor vehicle taxpayer compliance. (3) The introduction of the E-Samsat system have a positive effect on motor vehicle taxpayer compliance.
The Influence Of Return On Assets, Earnings Per Share And Debt To Assets Ratio On Stock Prices In Lq 45 Companies Listed On The Indonesian Stock Exchange Khoiriyah, Ila Atul; Rosyidi, Syaiko
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/.v9i1.1887

Abstract

This research aims to determine, for the years 2018–2022, how ROA, EPS, and the debt-to-assets ratio relate to the stock prices of 45 businesses traded on the Indonesia Stock Exchange. Stock prices are used as the dependent variable in this study, while debt-to-assets ratio, return on assets, and earnings per share are used as the independent factors. For the years 2018–2022, 45 LQ-listed firms on the Indonesia Stock Exchange will make up the population. Procedures for data collection in research projects using the documentation approach. On the other hand, purposive sampling is the technique used to pick the samples. Out of a total of 18 businesses, 90 were included in the research cohort. The multiple linear regression analysis approach was used to analyse the data. By running the prior regression through the standard assumption test, we were able to extract the BLUE (Best Linear Unbiased Estimate) data. Hypothesis testing has shown that ROA has a statistically significant negative effect. While Earnings per Share has a little but beneficial effect, the Debt to Assets Ratio has a tiny but negative effect.
The value relevance of esg rating: do investors care? Setya Permana, Aryo Bimo; Gery Utomo; Panjaitan, Tuah
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/.v9i1.1894

Abstract

This paper aims to investigate the value relevance of ESG Rating.. Using LQ45 IDX industry index, 27 firms for 2020 until 2022 period were collected as final sample. Ordinary least square regression analysis based on Ohlson price model was conducted. The result showed that ESG ratings does not have a value relevance, which means that investors particularly in Indonesian stock market still consider financial information such as profitability to make investment decision. Managerial implication such as allocating ESG resources can be useful to investor as they will consider ESG information on making investment decision.
The Effect of Firm Size, Leverage, Liquidity and Profitability on Firm Value (Empirical Study on Food and Beverage Subsector Manufacturing Companies Listed on the IDX for the 2018 – 2021 period): (Studi Empiris pada Perusahaan Manufaktur Subsektor Makanan dan Minuman Tercatat di BEI Periode 2018 – 2021) Ramadhani, Birohmatika Nagatrahing; Wahjudi, Eko
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/.v9i1.1896

Abstract

The purpose of this study is to evaluate and ascertain the impact of firm size, leverage, liquidity, and profitability on firm value in enterprises in the food and beverage sector listed on the Indonesia Stock Exchange (IDX). Frim size is measured using the Natural Logarithm of Total Assets (LN), leverage using the Debt to Assets Ratio (DAR), liquidity using the Current Ratio (CR), profitability using the Return On Assets (ROA) ratio, and firm value using the Price Book Value (PBV). Quantitative research is the method employed. All food and beverage companies registered on the Indonesia Stock Exchange (IDX) comprise the study's population, with an observation period running from 2018 - 2021. The sampling technique used was the purposive sampling method, so that 21 food and beverage companies were obtained that met the predetermined criteria with a total of 84 data samples used. The data source used is secondary data in the form of annual financial reports obtained from www.idx.co.id. The analytical methods used are multiple linear regression analysis, analysis of the coefficient of determination (R2 ), F statistical test, T statistical test using the SPSS application. The research results show that (1) firm size, leverage, liquidity have no effect on firm value, (2) profitability has an effect on firm value, (3) firm size, leverage, liquidity and profitability simultaneously have an effect on firm value
The Influence of Company Size, Profitability and Business Risk on Capital Structure in Indonesia Windiartik; Dewi, Nurma Gupita
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/.v9i1.1899

Abstract

This research aims to examine company size, profitability, and business risk on the capital structure of property and real estate companies listed on the Indonesia Stock Exchange during 2020-2022. This type of research is quantitative research. The population in this study are all property and real estate companies listed on the Indonesia Stock Exchange during 2020-2022. The sample in this research was obtained using a purposive sampling method. The data analysis technique used in this research is the multiple regression analysis method using the Statistical Product and Service Solution (SPSS) program. The results of this study indicate that company size has a positive and insignificant effect on capital structure. Profitability has an insignificant negative effect on capital structure and business risk has an insignificant negative effect on capital structure
Utilizing Location Quotient (LQ) and Shift-Share (SS) Techniques to Analyze Key Industries in Yogyakarta City Azra, Kurniawan; Yaseen, Atif
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/.v9i1.1900

Abstract

The current era of regional autonomy has led to an increased complexity in regional development and heightened competition among regions. To achieve sustainable development in each regency and city, particularly in the Special Region of Yogyakarta, the Provincial Government of DIY has allocated special funds to improve the welfare of the community. Analyzing the leading industries in Yogyakarta is the objective of this research. Secondary data for this research were obtained through the official websites of the Central Statistics Agency (BPS) of DIY Province and BPS of Yogyakarta City. Using the shift share and location quotient analysis techniques, this research is of a quantitative descriptive nature. Based on the research findings, the leading sectors in Yogyakarta from 2018 to 2022 have been identified, comprising a total of 11 fields or sectors: (1) Manufacturing Industry; (2) Gas and Electricity Provision; (3) Water Supply; (4) Waste Processing; (5) Information and Communication; (6) Financial and Insurance Services; (7) Real Estate; (8) Corporate Services; (9) Government Administration; Defense and Mandatory Social Security; (10) Education Services; (11) Health and Social Activities. In the other hand, only the health and social activities sector is deemed most suitable (primary priority) for continuous sustenance and development.
Effectiveness and Contribution of Regional Taxes and Retribution Towards Regional Original Income of Tanah Laut Regency Rininda, Bella Puspita; Ismaiyah, Ismaiyah
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/.v9i1.1913

Abstract

This research was conducted to determine the effectiveness of regional tax collection and regional retribution, as well as their contribution to the Regional Original Revenue (PAD) in Tanah Laut Regency. Additionally, this study also reveals the growth rate of local taxes and regional levies. The data used are secondary data in the form of realization reports of local tax and regional levy revenues from 2015 to 2019, which are then projected for the year 2020. Based on the results of this research, it can be observed that over the past five years, the realization of local taxes and regional levies has consistently exceeded the targets, indicating a high level of effectiveness. However, their contribution to PAD is still considered insufficient. When examining the development of local tax revenues, the growth rate has not reached its maximum potential. The same applies to regional levy revenues. Therefore, in the coming years, the local government needs to make efforts to enhance local tax and regional levy revenues while adhering to existing regulations.
Whistleblowing, Love Of Money, Machiavellian In Accounting Mentallity Perspective Towards Fraud Tendencies Wikrama Tungga Dewi, V Ananta; Prasetyo, Henri; Perdhiansyah; Rahmaniar, Risti
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/.v9i1.1919

Abstract

This study aims to determine the effect of whistleblowing, love of money, machiavellian for mental accounting perspective on the tendency accounting fraud. This type of research is quantitative. The data collection method used in this study refers to primary data sources in the form of questionnaires. The results showed that whistleblowing has significant effect on the tendency of fraud accounting at 0,001 < 0,05. The love of money and Machiavellian have no significant effect on the tendency of fraud accounting. The love of money has 0,537 > 0,5. The Machiavellian has 0,541 > 0,05.
Company Value In Jakarta Islamic Index Throught Profitability, Environmental Performance And Islamic Corporate Social Responsibility Febrianti, Nur Anisa; Pura, Rahman; Amin, Asbi
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/.v9i1.1920

Abstract

This research aims to examine the influence of profitability, environmental performance and Islamic corporate social responsibility on the company value of the Jakarta Islamic Index. The population in this research are companies listed on the Jakarta Islamic Index (JII) 30 in the vulnerable years 2021-2022, totaling 30 companies. The sample collection technique used was purposive sampling. So the total sample for this research is 48 financial report data and sustainability reports from 24 companies who are listed in the Jakarta Islamic Index (JII) 30 in the vulnerable years 2021-2022. The data uses time series analysis and is analyzed through multiple linear regression analysis. The research results show that profitability has a significant effect on company value; environmental performance has no significant effect on company value and Islamic Corporate Social Responsibility has no significant effect on company value.
Effect of Income Level, Taxation Sanctions And The Tax Rates on It Individual Taxpayer Compliance At KPP Pratama Jakarta Kebayoran Lama: EFFECT OF INCOME LEVEL, TAXATION SANCTIONS AND THE TAX RATES ON IT INDIVIDUAL TAXPAYER COMPLIANCE AT KPP PRATAMA JAKARTA KEBAYORAN LAMA Ahmadi, Wahyu; Purwatiningsih, Purwatiningsih
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/.v9i1.1932

Abstract

This research aims to determine the influence of income levels, tax sanctions and tax rates on personal taxpayer compliance at KPP Pratama Kebayoran Lama. The type of research used in this research is quantitative research. The population in this study were individual taxpayers of the KPP Pratama Kebayoran Lama. The sample for this research was determined using the Slovin formula so that the total sample was 100 samples. The data analysis technique used is Multiple Linear Regression with the SPSS version 25 program. The research results show that simultaneously the level of income, tax sanctions and tax rates influence taxpayer compliance. Income level influences taxpayer compliance. Tax sanctions affect taxpayer compliance. Tax rates influence taxpayer compliance. System have a positive effect on motor vehicle taxpayer compliance.

Page 20 of 27 | Total Record : 267

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