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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 Effects of Using Social Media and Product Innovation in Improving Marketing Performance Asniwati, Asniwati; Latief, Fitriani; Heriyanti, Mufti
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/.v9i2.2044

Abstract

The aim of this research is to partially analyze the influence of social media use and product innovation on marketing performance. The analytical approach used in this research is descriptive quantitative. The population in this research is all Big Bananas customers in the city of Makassar, the number of which is unknown.The type of non-probability sampling method used is judgmental sampling using the Rao Purba formula for sampling.So the total sample for this research is 96 Big Bananas consumers. The data analysis approach used in this research is multiple regression analysis. The research results found that partially the use of social media and product innovation had a significant effect on marketing performance
Increasing Consumer Loyalty Based On Product Quality In The Emina Brand: - Syaharany, Lailla; Triastuti, Desy; Dyah Kusumastuti, Anggit
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/.v9i2.2045

Abstract

In this era of globalization and industry, many similar companies have sprung up in the field of cosmetics, causing increasingly fierce competition. So that to maintain consumer loyalty it is necessary to maintain product quality. This study's goal was to ascertain of increasing consumer loyalty based on product quality in the Emina brand. This research approach employs qualitative techniques and literature reviews that are drawn from pertinent earlier theories and publications. The findings indicate that the strategy to increase consumer loyalty based on product quality in the Emina brand by maintaining the ingredients used because it has obtained a halal certificate by LPPOM MUI. Keywords : Product Quality, Consumer Loyalty, Emina Products
Auditor's Ability to Detect Fraud Through Competence, Independence, Integrity and Professionalism Basmar, Nur Azizah; Rinaldy, Syiar; Sahidah, Sahidah
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/.v9i2.2046

Abstract

This research aims to analyze the influence of competence, independence, integrity and professionalism on the ability of internal auditors to detect fraud. The type of research in this research is quantitative. The population in this study were all auditors at the Makassar City Inspectorate Office. Data provided by the Inspectorate was 35 auditors (source: Makassar City Inspectorate Performance Report). The sampling method used in this research is the saturated sample method. The saturated sampling method is a sampling technique when all members of the population are used as samples. By using multiple linear regression analysis and hypothesis testing. The research results found that competence has a positive and significant effect on the ability of internal auditors to detect fraud; independence has a positive and significant effect on the ability of internal auditors to detect fraud; integrity has a positive and significant effect on the ability of internal auditors to detect fraud; professionalism has a positive and significant effect on the ability of internal auditors to detect fraud.
The Effect of Internal Control System on the Effectiveness of Lending to PT Bank Perkreditan Rakyat Tanah Laut Suasri, Eni; Amelia, Noor; Pebriana, Rina; Nurmalina, Radna
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/.v9i2.2047

Abstract

One of the efforts made by business actors to maintain stability and improve the existence of the business they run through credit applications to credit providers such as banks. Lending activities must be carried out by implementing a good internal control system to avoid bad loans and achieve effective lending. The purpose of this study is to determine the influence of the internal control system in terms of the five indicators, namely the control environment, risk assessment, control activities, information and communication, and monitoring the effectiveness of lending. The data analysis technique uses multiple linear regression tests. The results of the hypothesis test show that risk control and assessment activities have an influence on the effectiveness of lending. While the variables of control, information and communication, and monitoring activities have no effect on effectiveness of lending.
Effect of Competence, Work Environment, Work Discipline and Work Achievement on Employee Performance Nurhaeda Z, Nurhaeda; Bahasoan, Shandra; Devita, Devita
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/.v9i2.2051

Abstract

This research aims to examine the influence of competency, work environment, work discipline and work achievement on employee performance. In this research, the research methods used are descriptive and verification research. The population in this study were all employees of PT Bosowa Propertindo Makassar, totaling 35 employees. The sampling technique in this research is a saturated sample. The sample in this research was all employees of PT Bosowa Propertindo Makassar, namely 35 people. The analytical method used in this research is multiple linear regression analysis. The results of this research found that competence, work environment, work discipline and work achievement, both simultaneously and partially, have a positive and significant effect on employee performance.
The Influence Of Leverage, Firm Size And Sales Growth On Financial Performance At Pt Indocement Tunggal Prakarsa Tbk Selfania, Selfania; Huda, Nurul; Aprianti, Kartin
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/.v9i2.2065

Abstract

This research aims to determine and analyze the influence of leverage, firm size and sales growth on the financial performance of PT Indocement Tunggal Prakarsa Tbk. The type of research used is associative research. The research instrument used was tabulating financial report data for 15 years (2008-2022). The population in this study was 18 years (2005-2022). The sample in this research was for 15 years (2008-2022). The sampling technique used was purposive sampling technique. The data analysis techniques used are classical assumption testing, multiple linear regression analysis, correlation coefficient, coefficient of determination and hypothesis testing. The results of this study indicate that leverage and firm size have a partially significant negative effect on financial performance and sales growth has no effect and is not significant on financial performance, leverage, firm size and sales growth have a significant simultaneous effect on financial performance.
Does Social Expenditure Increase Social Welfare in Indonesia? Permata, Santa; Khanifa, Fadhla; Bakhri, Syamsul
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/.v9i2.2066

Abstract

This research analyzes the influence of social expenditure (health, education and social protection) on HDI and the influence of social expenditure in the health sector on infant mortality rates. This research uses panel data in 33 provinces in Indonesia during the 2010-2020 periods. This research uses panel data regression estimation with a fixed effect model. The research results show that the panel data regression estimation results show that statistically the social expenditure variables (health, education and social protection) have a significant influence on HDI. The regression coefficient for government expenditure in the health sector is 0.053 units. The regression coefficient for education expenditure is 0.161 units. The regression coefficient for social protection expenditure is 0.032 units. The three independent variables X1 (health), X2 (education), and X3 (social protection) have a positive relationship with Y (HDI). This means that when social spending is increased, the HDI will increase. Statistically it is also found that social expenditure in the health sector has a significant influence on infant mortality rates. The regression coefficient for government spending in the health sector is -0.228, meaning that every 1 percent increase in government spending in the health sector will reduce the infant mortality rate by 0.228 per 1000 live births assuming the conditions of other independent variables are constant.
Aspects Of Job Stress, Work Motivation And Work Discipline On Employee Job Performance Said, Muhammad; Dwinanda, Giri; Ikram, Ahmad
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/.v9i2.2071

Abstract

This research aims to examine the aspects of work stress, work motivation and work discipline that influence employee work performance. The population in this study was all employees at the director's office of PT Perkebunan Nusantara XIV, Makassar City, totaling 134 people. Sampling in this study used a purposive sampling technique so that the total sample used was 57 people. The data collection method in this research uses a questionnaire. A questionnaire is a data collection method that is carried out by providing statements to respondents using a questionnaire guide. The questionnaire was processed and analyzed using multiple linear regression analysis methods. The research results found that work stress had a negative and significant effect on work performance, while work motivation and work discipline each had a positive and significant effect on work performance.
Analysis Of The Influence Of Perception Of Usefulness, Perception Of Ease And Perception Of Risk On The Interest Of Msmes To Transact Using Fintech/Financial Technology As A Digital Payment Service (Study on MSMEs in Nganjuk Regency) Rosmayanti, Fitri; Santo Hegiarto, Aldy
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/.v9i2.2074

Abstract

This study aims to determine what factors can influence Repurchase interest. This study uses three independent variables Product Quality (X1), Service Quality (X2), and Price (X3). Meanwhile, Repurchase (Y) is used as the dependent variable. In this study, the authors used descriptive-quantitative research methods, namely researchers tried to make a description, description systematically, factually and accurately regarding the relationship between the facts, characteristics or phenomena studied. The R Square coefficient is 0.742, or 74.2%, which indicates that the variables of Product Quality (X1), Service Quality (X2), and Price (X3) affect the Repurchase Decision variable by 74.2%, other variables not included in this study affect 25.8% of the total. Repurchase simultaneously or simultaneously has a positive effect between Product Quality, Service Quality and Price with Repurchase interest. This is indicated by the calculated F value of 50,553 and significance at <0.001, so with these results indicating that Product Quality, Service Quality and Price are not simultaneously due to the positive influence of several elements that make a significant contribution to the Repurchase of Some More Taste Swits
Analyzing Product Quality And Promotion On Purchasing Decisions For Charcoal Wood Cv.Tri Karti Mukti Santo Hegiarto, Aldy; Saeful Hamdani, Yusep
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/.v9i2.2086

Abstract

This study aims to determine what factors can influence purchasing decisions. This study uses two independent variables, namely Product Quality (X1) and promotion (X2), meanwhile, purchasing decisions (Y) are used as the dependent variable. In this study, the authors used descriptive-quantitative research methods, namely researchers trying to make descriptions, images systematically, factually and accurately regarding the relationship between the facts, properties or phenomena studied. The R Square coefficient of 0.760 or 76% indicates that the variables of Product Quality (X1) and promotion (X2), affect the Purchasing Decision variable by 76%, other variables not included in this study have an effect of 24%. Purchasing Decisions simultaneously or simultaneously have a positive effect between Product Quality and promotion with Purchasing Decisions. This is indicated by the calculated F value of 66,320 and significance at <0.001, so that these results indicate that Product Quality and promotion are not simultaneously due to the positive influence of several elements that make a significant contribution to purchasing decisions. keywords: Product Quality, promotion, purchasing decision

Page 22 of 27 | Total Record : 267

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