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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 Factors Influencing Students' Interest In Accounting Career In Sharia Bank: Case Study of Undergraduate Accounting Students from Higher Education in Jember Nada Atika, Hulwun; Sita Nastiti, Ari; Halim, Moh
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2195

Abstract

The purpose of this research is to determine the factors that influence accounting students' interest in pursuing a career at a sharia bank (case study of undergraduate accounting students at universities in Jember) and the variables used in this research are work environment, financial rewards, religiosity and accounting knowledge on career interest. at a sharia bank. The population in this study was from several campuses in Jember, namely Muhammadiyah University Jember, Jember University, Kiai Haji Achmad Siddiq State Islamic University Jember and Mandala Institute of Science and Technology Jember. The technique used in this research is Non Probability Sampling with the Purposive Sampling method. The data collection technique used in the research was a questionnaire and was distributed to students who were used as the population and the sample used was 135 students. The results of the research explain that the variables Work Environment and Religiosity have a significant effect on students' interest in working in sharia banks and the variables Financial Reward and Accounting Knowledge do not have a significant effect on career interest in sharia banks. Meanwhile, all variables together have a significant effect on interest in a career in sharia banking.
Media Exposure, Environmental Performance, Company Size And Its Influence On Carbon Emission Disclosure Aruning Puspita, Dyah; Christa Delvia; Djoko Sugiono
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2279

Abstract

This study aims to determine the influence of media exposure, environmental performance, and company size on mining companies listed on the Indonesia Stock Exchange. This study has the quantitative nature of causality. The population contained in this study is companies in the mining sector listed on the Indonesia Stock Exchange which were then obtained as many as 36 companies. The technique used in the sampling process in this study was purposive sampling which in the end obtained 12 companies that had met the criteria. The method that researchers use is to use the PLS method to test the influence of research variables using SmartPLS 4 software. This result shows that media exposure has a significant effect on carbon emission disclosure, environmental performance has a significant effect on carbon emission disclosure, and company size has a significant effect on carbon emission disclosure.
JAVA ETHNICITY OF THE FEMINISM GOVERNANCE, SUSTAINABILITY POLICY, AND FINANCIAL STABILITY WIDYATAMA, ARIF
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2300

Abstract

This study examines the relationship between Feminism Governance, Javanese Ethnicity, and its impact on Financial Stability and Investor Judgment. This concept is based on the characteristics of CEOs and Commissioners, including gender and Javanese ethnicity. This article uses a literature review to explain the relationship between the Javanese ethnicity of female CEOs and its relationship to financial stability and investor judgment. The results of this article show that both female CEOs and commissioners with a Javanese ethnic background will prefer to focus on and implement sustainability policies for companies that consist of social, environmental, and governance. This sustainability policy will ultimately increase the company's long-term profits. A good sustainability policy for a company increases the company's financial stability in the long term. The good financial stability of a company can make investors see the company as good, thus making investors behave in making decisions to invest in the company. This article is the first to discuss Javanese ethnicity in CEOs and company commissioners, previously many articles only discussed the gender composition of CEOs and commissioners.
The Effect of Changes in Profitability, Revenue Growth, Leverage and Company Size on Tax Avoidance (Empirical Study of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2020-2023) Dharma Priatmaja, Ade; Triyono
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2328

Abstract

Tax avoidance is a step taken by companies to suppress taxable income through strategies that are legally or unlawfully prepared. This study is intended to understand and evaluate the impact of profitability, revenue growth, leverage, and company size regarding tax avoidance practices on food and beverage business entities listed on the Indonesia Stock Exchange during the 2020-2023 period. This study involved 45 business entities selected by utilizing the purposive sampling method. The research findings reveal that profitability, leverage, and company size partially contribute positively and significantly to tax avoidance. Meanwhile, revenue growth has no impact on tax avoidance.
Shopee Analysis And The MSME Revolution Pushing The Indonesian Economy Into The Digital Era Putri, Ressi Anugrah; Astarani, Juanda
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2329

Abstract

In the digital era, e-commerce platforms like Shopee are key drivers of Indonesia's economic transformation, particularly for MSMEs. This research analyzes Shopee's impact on MSME development in Indonesia. Using a combination of primary and secondary data, 200 MSMEs that actively use Shopee were sampled purposively. The results show that Shopee significantly enhances market access, operational efficiency, digital literacy, and customer satisfaction. This underscores the need for steps such as improving digital infrastructure and fostering collaboration between the government, private sector, and educational institutions. In conclusion, Shopee plays a crucial role in revolutionizing MSMEs and pushing Indonesia towards a more digital economy.
Bad Debts and Depreciation of Fixed Assets on Net Profit of PT. Indofood Sukses Makmur Tbk M. Rifani Adha; Rininda, Bella Puspita; Yuli Fitriyani; M. Riduan Abdillah; Mufrida Zein
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2338

Abstract

This research aims to determine the effect of bad debts and depreciation of fixed assets on net profit. This research uses quantitative research which uses 20 samples of PT's quarter 1, quarter 2, quarter 3 and quarter 3 PT. Indofood Sukses Makmur Tbk. The research results show that bad debts have no effect on net profit, while depreciation of fixed assets has a significant effect on net profit. If simultaneously, bad debts and depreciation of fixed assets have a positive and significant effect on net profit interest.
The Influence of Firm Value and Disclosure of Sustainability Report on Financial Distress moderated by the Corporate Life Cycle Yenni Carolina; Sigit Munandar; Aryo Bimo Setya Permana
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2349

Abstract

This study aims to approve that firm value has effect on financial distress, sustainability report has effect on financial distress and Firm Life Cycle strengthen of firm value on financial distress also firm life cycle strengthen of sustainability report on financial distress. Population in this research is company who listed at LQ45 in 2020 and sample of this research are 32 company with purposive sampling technic. This study using quantitative methode approach. Data analys using logistic regression and moderated regression analysis (MRA) which using SPSS Software. Result of this study are firm value has effect on financial distress, sustainability report has not effect on financial distress and Firm Life Cycle strengthen of firm value on financial distress also firm life cycle doesn’t strengthen of sustainability report on financial distres
Testing Company Size as a Moderation Variable on the Influence of Asset Structure and Growth on Capital Structure Ayem, Sri; Agustina, Cindy Alfira
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2358

Abstract

This study aims to examine the role of company size in moderating the influence of asset structure and asset growth on capital structure. The research was conducted on financial companies listed on the IDX for the 2018-2023 period, using quantitative methods and purposive sampling techniques, with a total sample of 26 companies. Data analysis uses Moderated Regression Analysis (MRA). The results show that asset structure and asset growth have a significant effect on capital structure. In addition, the size of the company is able to moderate the influence of asset structure and asset growth on capital structure. The implications of this study show that companies need to consider asset structure, asset growth, and company size to optimize capital structure decisions and minimize financial risks.
The Influence of Digital Tax and Taxpayer Awareness on Individual Taxpayer Compliance with Tax Socialization as a Moderating Variable (Study at the Lamongan Pratama Tax Service Office) Rina Sulistyowati; Argik Fitro Magfiroh; Rita Nataliawati; Qosim
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2413

Abstract

This study seeks to evaluate the impact of digital taxation and taxpayer knowledge on individual compliance with tax socialization as a variable. This study employs quantitative methodologies. The study population included individual taxpayers registered with KPP Pratama Lamongan, using a basic random selection approach with a sample size of 100. The variables examined in this research are Digital Tax, Taxpayer Awareness which is the independent variable, Individual Taxpayer Compliance as the dependent variable and Tax Socialization as the moderating variable. The study data was examined using Moderated Regression Analysis (MRA) with the SPSS software. 26. The research results show that 1) Digital Tax does not have a positive and meaningful influence on individual taxpayer compliance, 2) Taxpayer knowledge positively and significantly influences individual taxpayer compliance, 3) Socialization of tax does not influence the impact of digital taxation on individual taxpayer compliance. individual, 4) Tax socialization moderates the impact of taxpayer knowledge on individual compliance.
The Impact of Culture, Environment, Discipline, and Job Satisfaction on Employee Performance at PT Pegadaian Surabaya Nizar, Nizar Zakaria; Saptaria, Lina
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 9 No 3 (2024): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/.v9i3.2414

Abstract

This study aims to determine the influence of work culture, work environment, work discipline, and job satisfaction on employee performance using the Resource-Based View theory approach. The design of this study is quantitative associative. The population of this study were employees of PT Pegadaian, Regional Office XII Surabaya. With the aid of the Smart PLS 3.0 application, the data analysis method employed the Structural Equation Model (SEM) PLS (Partial Least Square) approach. The results of the data analysis show that: (1) Work culture has a positive and significant effect on work discipline . (2) The work environment has a positive and significant effect on job satisfaction . (3) Work discipline has a positive and significant effect on job satisfaction . ( 4 ) Job satisfaction has a positive and significant effect on employee performance . ( 5 ) Work culture does not influence job satisfaction through work discipline as an intervening variable . ( 6 ) Work discipline influences performance through job satisfaction as an intervening variable . ( 7 ) The work environment influences employee performance through job satisfaction as an intervening variable . ( 8 ) Work culture influences employee performance through work discipline and job satisfaction as intervening variables . The implication of this research is that companies can identify important organizational resources, namely work discipline, work environment, work culture and understand the relationship between resources to create optimal performance improvement strategies

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