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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 Leverage and Capital Intensity on Effective Tax Rate (ETR) Through Profitability Laksmitasari Azizah, Nurifa; Farras Mufidah, Imtiyaz
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/.v9i3.2510

Abstract

The company aims to maximize profits by implementing various methods, one of which is tax management through the effective tax rate (ETR) in order to minimize the effective tax rate of a company. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange for the 2016-2018 period with a total of 185 companies. Sampling was carried out using the purposive sampling method and obtained a final sample of 93 companies. The data analysis technique used in this study is descriptive statistical analysis and inferential statistical analysis, namely regression analysis with moderating variables using the absolute difference value test method. Based on the results of the study, it shows that leverage affects the effective tax rate, so the higher the leverage, the higher the effective tax rate. Capital intensity affects the effective tax rate, so the higher the capital intensity, the higher the effective tax rate. Profitability has an effect on the effective tax rate, so it can be said that the higher the profitability, the higher the effective tax rate. Profitability is able to moderate the effect of leverage and capital intensity on the effective tax rate.
Financial Accounting Financial Accounting Strategy for Sustainable Development of MSMEs in Indonesia: MSMEs, Financial Accounting, Digital Transformation Dea Haritiantari; Hamzani, Umiaty; Desyana, Gita; Permata Indah, Djunita
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/.v9i3.2511

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the Indonesian economy, but face complex challenges in financial accounting management. This research aims to analyze financial accounting strategies for sustainable development of MSMEs in Indonesia. The research method employs a qualitative library research approach by exploring various literature, documents, and related research. The research results reveal that the majority of MSMEs still use traditional accounting systems with limited digital infrastructure and literacy. The study identifies four critical dimensions in financial accounting transformation: digital technology, human resource development, regulatory frameworks, and sustainable empowerment strategies. The developed strategy model offers an adaptive approach capable of accommodating the diversity of MSME characteristics. Findings indicate that digital technology integration, continuous training, and ecosystem support can significantly improve MSME financial performance. The research recommends building integrated digital platforms, comprehensive incentive policies, and multi-stakeholder collaboration to drive MSME financial accounting transformation.
The Relationship Between Socio-Economic Status And Interest In Continuing Study Among Students At Sahid University Surakarta riskiana, dhian; Khusnuliawati, Hardika
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/.v9i3.2512

Abstract

This study aims to determine the relationship between socioeconomic status and interest in continuing college in students at Sahid University Surakarta. Someone who will continue their studies to college will consider various factors, including the socioeconomic status of the family and the college they are aiming for. This socioeconomic status can be seen from the family's educational background, occupation, and family income. The college referred to in this study is Sahid University Surakarta. This study uses a quantitative method with a correlational approach. The population in this study were all students at Sahid University Surakarta. The sample was taken using a proportional random sampling technique of 230 people. The results of this study indicate that there is a relationship between socioeconomic status and interest in continuing college. The higher the socioeconomic status, the higher the student's interest in college.
Empirical Study: Liquidity, Profitability, Company Size And Sales Growth on Capital Structure in The Indonesian Stock Exchange Vinna Kusuma Sunnah; Nurma Gupita Dewi
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/.v9i3.2538

Abstract

Capital structure reflects the company’s way of determining funding sources. The purpose of the research carried out is to analyze and assess how liquidity, profitability, company size and sales growth impact the capital structure. The research population includes all food and beverage companies which have been listed on the Indonesian Stock Exchange in that time range. The sample was selected by utilizing a purposive sampling technique, while documentation method was used to obtain data. This research involved 20 companies as samples, with a total of 60 observations. To analyze the data, multiple linear regression method was used. Research findings indicate that a significant and negative influence between liquidity and profitability on capital structure, while company size shows a significant and positive influence. Meanwhile, sales growth shows a positive influence but statistically influence is not significant on capital structure.
Determinants of Stock Delisting (Analysis of Bankruptcy and Liquidity Ratios on Stock Delisting) Syukra, Rahmiyatus; Riyanti, Agustina; Azizi, Ernes Septina
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/.v9i3.2540

Abstract

This literature review analyzes bankruptcy and liquidity ratios on stock delisting. An update from previous research is that this study is expected to produce findings and innovations regarding the role of bankruptcy analysis and liquidity ratios on delisting of company shares. In the end, this research is expected to provide data and evidence of factors related to the determination of stock delisting. The bankruptcy analysis that the author discusses is bankruptcy analysis with the Altman Z-Score method, Springate method and Zmijewski Method. And the liquidity ratio that the author will discuss is the current ratio. Based on previous research, bankruptcy analysis using the Altman Z-Score, Springate and Zmijewski methods is said to be an indicator to assess the bankruptcy of a company and ultimately affect the delisting of the company's shares on the Indonesia Stock Exchange. And the most accurate method which has a percentage of 95% in predicting bankruptcy is the Altman Z-Score method. The Springate method has an accuracy rate of 92.5%. While the Zmijewski method is 94.9%. For the liquidity ratio, the authors try to conclude from previous research that the liquidity ratio measured using the current ratio has an influence on the company's financial distress, where financial distress is a condition where the company is said to be almost bankrupt.
Analysis of The Influence of Car, NPL, NIM, BOPO, and IDR on ROA at PT. Yogyakarta Special Regional Development Bank (BPD DIY) Period 2015-2022 Yhusofi Whidastira; Syamsul Bakri; Khanifa, Fadhla
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/.v9i3.2551

Abstract

The availability of banks is increasingly diverse and increasing in number, people can choose from the many banks in Indonesia. The large number of banks means that people have to be more careful in choosing the right bank. It is important to be able to assess bank performance, especially for potential investors. This research aims to determine the effect of Capital Adequacy Ratio (CAR), Non Performing Loans (NPL), Net Interest Margin (NIM), Operating Expenses on Operating Income (BOPO), and Loan to Debt Ratio (LDR) on profitability, namely Return On Assets (ROA) at Bank BPD DIY 2015-2022. The data used are ratios from the Quarterly Financial Reports of Bank BPD DIY from 2015-2022, totaling 32 data samples for each variable. The research method used is descriptive analysis and linear regression analysis. The research results show that CAR, NPL, NIM, BOPO, and LDR simultaneously have an influence on ROA. Partially, NIM has a positive effect on ROA and BOPO has a negative effect on ROA. Meanwhile, CAR, NPL and LDR have no effect on ROA.
The Sustainability and Socio Economic Resilience in Tilapia Farming: A Farmer-Centered Study from Baturaden WAHYU YULIANI, TRI; Intan Prabandari, Anandhiya
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 10 No 2 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study examines the sustainability and socio-economic resilience of small-scale tilapia farming in Baturaden, Indonesia. Using Participatory Qualitative Modeling (PQ Modeling) combined with farmer interviews and financial analysis, the research explores how local environmental conditions, household livelihood strategies, and institutional factors interact to influence aquaculture outcomes. Results reveal that Baturaden’s high-quality water resources and family-managed ponds enable cost-effective and sustainable production, with significant net profits and rapid return on investment. Farmers employ adaptive strategies such as polyculture and income diversification to enhance resilience, despite challenges including market fluctuations and limited credit access. The study highlights the importance of integrating traditional knowledge with modern practices and calls for targeted policy support to sustain and scale tilapia farming in the region
THE EFFECT OF DIGITAL LEADERSHIP, LEADER MEMBER EXCHANGE AND INNOVATION CAPABILITY ON EMPLOYEE PERFORMANCE AT THE REGIONAL SECRETARY'S OFFICE OF BIMA DISTRICT Ernawati, Dian; Huda, Nurul; Julaiha
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 10 No 2 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Digital Leadership, Leader Member Exchange and Innovation Capability on Employee Performance. In this study, the method used is a quantitative approach method, and the instrument used is a Likert scale questionnaire . The results of this study indicate that Digital Leadership and Leader Member Exchange do not have a significant effect on Employee Performance, and Innovation Capability has a significant effect on Employee Performance. And simultaneously Digital Leadership, Leader Member Exchange and Innovation Capability have a significant effect on Employee Performance at the Bima Regency Regional Secretary's Office .
Entrepreneurial Knowledge, Social Media, and Innovation on the Success of MSMEs Alma Karennina; Rininda, Bella Puspita; Ines Saraswati Machfiroh; Radna Nurmalina; Mufrida Zein
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 10 No 2 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to evaluate the impact of entrepreneurial knowledge, social media usage, and innovation on the success rate of SMEs. The method applied in this research is a quantitative approach, with primary data collected through questionnaires. The research sample consists of 84 SMEs operating in the coffee shop sector in South Kalimantan, selected using random sampling techniques with the Slovin formula to ensure representativeness. The data obtained were analysed using multiple linear regression tests to identify the relationship between independent and dependent variables. The research findings indicate that entrepreneurial knowledge does not have a significant impact on the success of SMEs. At the same time, the use of social media and innovation has been proven to significantly influence the success of SMEs.
The Effect of Taxpayers' Suspicion Toward Existing Tax Laws on Tax Audit Effectiveness Fariz Rizky Hidayat
Jurnal Penelitian Ekonomi Dan Akuntansi Vol 10 No 2 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

The purpose of this study is to examine how taxpayer distrust of current tax laws affects the efficiency of tax audits. Tax audits are a means of communication between tax authorities and taxpayers in addition to being an instrument to confirm tax compliance. The audit process can be affected by resistance and uncooperative behavior caused by a cynical attitude towards tax law. To investigate the evolution of research related to tax audits, this study used bibliometric analysis on 433 journal articles published between 2021 and 2025 using Publish or Perish and VOSviewer tools. Seven clusters with a wide range of subjects were revealed by this study, indicating that the field of tax audit has received substantial attention and development. To directly investigate the psychological impact of suspicion on audit smoothness, more qualitative research is needed.

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