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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 Sales Growth, Capital Structure and Tax Planning on Company Value (Empirical Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange 2018 - 2022): The Influence of Sales Growth, Capital Structure and Tax Planning on Company Value (Empirical Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange 2018 - 2022) Dewanthi, Bernadetha Yessica; 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/.v9i1.1934

Abstract

This study aims to determine and test the effect of sales growth, capital structure and tax planning on company value in property and real estate companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The population is 88 companies. The method of determining the sample using purposive sampling, obtained 13 companies with a research period of 5 years so that the total research sample was 65. This study used secondary data sourced from company financial reports as data or research objects and tested the hypothesis using E-views 10 software as a test. The results showed that partially sales growth has an effect on firm value, capital structure has no effect on firm value and tax planning has an effect on firm value. Simultaneous testing of sales growth, capital structure and tax planning affect firm value.
The Budget Role In Determining Rates For Balangan District Health Center Services: THE BUDGET ROLE IN DETERMINING RATES FOR BALANGAN DISTRICT HEALTH CENTER SERVICES Yusri, Yusri; Wulandari, Agustina
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/.v9i1.1940

Abstract

The Budgeting or preparing a good budget is important in managing a health center. A well-planned budget can run community health center operations effectively and efficiently. This research has a high level of urgency because it will provide an understanding of the influence of budgeting and ability to pay in determining service rates at Community Health Centers. This information is important for local governments, health institutions and the community in developing policies that support the accessibility and sustainability of health services in the Balangan Regency area. Qualitative methods are used to obtain an accurate picture of the influence of budgeting and ability to pay in determining service rates, namely using observational data collection techniques, interviews with relevant stakeholders and reviewing documents. Determining rates for Puskesmas services in the Balangan Regency area is greatly influenced by the budget allocated for operational activities and health services, the patient's financial capabilities, budgeting and the patient's ability to pay interact with each other in determining service rates
Financial Statement Fraud Analysis on State-Owned Entreprises in Hexagon Fraud Perspective Nuristya, Emma Rani; Kuntari, Yeni
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/.v9i1.1947

Abstract

This research examines fraudulent financial statements in state-owned entreprises listed on the IDX for the 2020-2022 periods. This research adopts the hexagon theory influence fraudulent financial statements in an institution. This research shows that two of the six elements, namely capability and rationalization, have a significant effect on fraudulent financial statements. The impact is positive, confirming the proposition of the hexagon theory.. The findings in this research show that there are three variables that can detect fraud in financial statements, namely CEO duality, Change in Auditor and CEO Picture. It means that dual CEO ownership and the company's desire to change its auditor indicate fraudulent financial statements, as well as the large number of CEO photos appearing in financial reports shows a high level of arrogance and superiority within the company. High arrogance can lead to fraud.
The The Effect of GRDP and Minimum Wage on Open Unemployment Rate in East Java Province Indrawati, Anik; Eviana Hutabarat, Ruth
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 2 (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/.v9i2.1986

Abstract

This study aims to determine the effect of gross regional domestic product and minimum wage on the open unemployment rate in East Java province. The data used in this study is panel data of 38 districts / cities from 2018-2022. The data source comes from the official website of Badan Pusat Statistik. The research method used in this research is quantitative method. The results showed that partially the Gross Regional Domestic Product (GRDP) has a significant and negative effect on the open unemployment rate. Meanwhile, the minimum wage has a significant and positive effect on the level of open unemployment. Simultaneously, Gross Regional Domestic Product (GRDP) and minimum wage have a significant influence on the open unemployment rate.
Marketing Mix (4P) to Increase Sales Volume at Rumah Hijab Nayyura MSMEs JATMIKO, NOVI SATRIA; Nada’a Utami, Jihan
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 2 (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/.v9i2.2005

Abstract

Marketing Mix Research (4P) to Increase Sales Volume of MSMEs Rumah Hijab Nayyura is to determine the influence of exogenous variables (Product, Price, Place, and Promotion) on endogenous variables (Sales Volume). The samples taken were resellers from Rumah Hijab Nayyura, as many as 50 people. The results showed that Product (X1) had a positive and significant effect on sales volume of 0.581, Price had a positive but not significant influence on sales volume of 0.032, Place had a positive but not significant influence on sales volume of 0.181, and Promotion had a positive but not significant influence on sales volume of 0.141.
Green Accounting Disclosure As A Determinant Of Financial Report Performance And Company Value, Best Manufacturing Companie Based On Forbes Indonesia Magazine Aruning Puspita, Dyah; Kautsar Ramdhani , Amritsal; Sugiono, Djoko
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 2 (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/.v9i2.2013

Abstract

This research aims to determine and explain the effect of green accounting disclosure variables on company financial performance and firm value. This type of research used in this research is quantitative research. The variables in this study are green accounting disclosure as the independent variable, company financial performance and firm value as the dependent variable. This study uses secondary data on the 50 best manufacturing companies based the Indonesian Forbes magazine that participated in the PROPER program. The results show that: there is no significant effect between Green Accounting Disclosure on Company Financial Performance and there is a significant negative effect between Green Accounting Disclosure on Firm Value
The Influence of Board of Directors Structure and Ownership Structure on Company Performance Alfadia, Osa; Budiantoro, Harry; Marhamah, Siti; Lapae, Kanaya; Agus Tantri Ningsih, Hestin
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 2 (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/.v9i2.2015

Abstract

This research was conducted with the aim of examining the effect of board of directors structure and ownership structure on company performance. In this study the variables used were the board of directors, board size, female board of directors, constitutional ownership, managerial ownership, foreign ownership as independent variables, and company performance as the dependent variable. This study uses secondary data, namely food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. The population in this study were 22 companies. To determine the sample in this study using purposive sampling method. With a sample of 10 companies for 5 periods. The data analysis method in this study uses multiple linear regression. Based on the results of the study it was concluded that independent board of directors and ownership structure have a positive influence on company performance, female board of directors has a negative effect on company performance, board size, managerial ownership and foreign ownership have no effect on company performance.
Competitive Advantage Is Assessed From Entrepreneurial Orientation, Price Strategy And Location Firman, Ahmad; Nianty, Dara Ayu; Sriyanti, Sriyanti
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 2 (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/.v9i2.2040

Abstract

The aim of this research is to examine the influence of entrepreneurial orientation, pricing strategy and location on competitive advantage. The method used in this research is a quantitative research method. The population in this study were MSMEs in Biringkanaya District, Makassar City with a total of 453 MSMEs. Biringkanaya District is the District recorded by the Department of Cooperatives and Small and Medium Enterprises in Makassar City as having the largest number of SMEs. The sample from this study used a purposive sampling method, in 2021-2023, so the total sample was 55 respondents. From the collected data, data analysis was then carried out using the SPSS (Statistical Package for Social Science) program. This analysis was carried out using several stages of multiple linear regression analysis to determine the magnitude of the influence that entrepreneurial orientation, pricing strategy and location have on competitive advantage. The research results found that both simultaneously and partially entrepreneurial orientation, pricing strategy and location had a positive and significant effect on competitive advantage
Interest in Using Paylater on the Shopee Application in terms of Convenience, Lifestyle and Risk Latief, Fitriani; Dirwan, Dirwan; Maulana, Andi Arif
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 2 (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/.v9i2.2041

Abstract

The aim of this research is to analyze and test the influence of convenience, lifestyle and risk onInterest in using Paylater on the Shopee application. Quantitative descriptive methods were used in this research, starting with data collection, processing and presenting the results through tables and figures. This research was conducted in the community in Makassar City. The population used in this research is people in Makassar City who use Paylater on the Shopee application. The technique used to determine the sample in this research was purposive sampling technique so that the total sample was 100 people. The data source used in this research is a primary data type data source used obtained from questionnaires distributed to respondents, then the data was processed using the multiple linear regression analysis method. The research results found that there was a significant positive influence from the convenience variable on interest in using Pay later on the Shopee application; there is a significant positive influence of lifestyle variables on interest in using Pay later on the Shopee application; Meanwhile, there is no significant influence of the risk variable on interest in using Pay Later on the Shopee application.
The Effect of Education, HDI, Economic Growth, and Minimum Wage on Unemployment: A Study of 10 Provinces in the Sumatra Region: A Study of 10 Provinces in the Sumatra Region Manihuruk, Frido Evindey; Gultom, Rona Hinirim; Ariza, Dafa; Lubis, Putri Kemala Dewi
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 2 (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/.v9i2.2042

Abstract

Unemployment is a very complex problem, especially in the Sumatra region with an average unemployment rate that exceeds the average in Indonesia. The purpose of this quantitative research is to analyze the effect of education, the human development index, economic growth, and minimum wage on unemployment in Sumatra region. This study uses secondary data obtained from the Indonesian Central Bureau of Statistics and analyzed using panel data regression by applying the Fixed Effect Model. The results showed that education and economic growth have a negative effect and HDI and minimum wage have a positive effect on unemployment. In this study, it was found that HDI and economic growth have a significant influence on unemployment, while education and minimum wage have an insignificant influence. Based on the R-squared value of 0.9137 which interprets that the independent variable affects the dependent variable by 91.37%, the remaining 8.63% is influenced by other variables outside this study. The results of this study are expected to be used as a basis for policy-making and as a literature review in further research related to unemployment.

Page 21 of 27 | Total Record : 267

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