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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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INDONESIA
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 311 Documents
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Analisis Akuntabilitas dan Transparansi dalam Pengelolaan Alokasi Dana Desa dengan penelitian deskriptif kualitatif Ikang Murapi; Dewa Ayu Oki Astarini; Ari Cahyani
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 11 No. 2 (2026): 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/jpensi.v11i2.2792

Abstract

Pengelolaan keuangan daerah merupakan masalah yang banyak dibicarakan dalam konteks ektor publik. Pengelolaan keuangan daerah yang baik dapat meningkatkan kinerja keuangan suatu pemerintah daerah demikian sebaliknya pengelolaan keuangan daerah yang buruk akan membuat kinerja keuangan suatu pemerintah daerah akan menurun, dengan menurunnya kinerja keuangan suatu pemerintah bisa disebabkan karena adanya kecurangan yang terjadi. Dengan adanya kasus kecurangan atau korupsi dana desa pada Kantor Desa Puyung Kecamatan Jonggat Kabupaten Lombok Tengah. Inisial LERW ditetapkan menjadi Tersangka Korupsi Alokasi Dana Desa tahun 2018-2019. Metode yang digunakan adalah penelitian deskriptif kualitatif yaitu rangkaian kegiatan untuk memperoleh data yang bersifat apa adanya tanpa ada dalam kondisi tertentu yang hasilnya lebih menekankan makna., Pelaporan dan Pertanggungjawaban. Tujuan penelitian untuk mengetahui penyusunan laporan keuangan, selanjutnya untuk mendeskripsikan dan menganalisis Akuntabilitas Pengelolaan Alokasi Dana Desa Tahun 2022 dan mendeskripsikan dan menganalisis Pengelolaan Alokasi Dana Desa Tahun 2022 yang tertuang dalam Permendagri No 20 Tahun 2018 Pada Desa Puyung Kecamatan Jonggat Kabupaten Lombok Tengah. untuk tercapainya pengelolaan dana desa yang lebih maksimal dan untuk mewujudkan pembangunan yang lebih berhasil serta dalam pencapaian sasaran dalam membangun partisipasi masyarakat. Maka harus ada pembenahan dalam beberapa hal enerapan transparansi dan akuntabilitas pengelolaan alokasidana desa dapat terlaksanan dengan sepenuhnya, dengan melibatkan masyarakat dalam musyawarah desa,baik dalam perencanaan ataupun pelaksanaan pembangunan desa, sehingga pelaksanaan pembangunan dapat terlaksana sesuai dengan mufakat aparat desa dengan masyarakat desa.
The Influence of Social Media Marketing Activities on Brand Loyalty: The Mediating Role of Brand Equity and Brand Trust among Indihome Customers in Kediri Nizar Zakaria Nizar
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 11 No. 2 (2026): 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/jpensi.v11i2.2794

Abstract

The increasing use of digital technology has transformed marketing practices in the telecommunications industry. Social media platforms have become strategic tools for companies to build customer relationships, strengthen brand perception, and improve customer loyalty. This study investigates the influence of social media marketing activities on brand loyalty through the mediating roles of brand trust and brand equity among IndiHome customers in Kediri, Indonesia. A quantitative research design was employed using a survey method. Data were collected from 300 IndiHome customers selected through probability sampling techniques. The data analysis process utilized Structural Equation Modeling (SEM) with AMOS software. Several statistical procedures were conducted, including validity testing, reliability testing, normality testing, goodness-of-fit analysis, and hypothesis testing. The findings demonstrate that social media marketing activities positively and significantly influence brand loyalty, brand trust, and brand equity. Furthermore, brand trust positively affects both brand equity and brand loyalty, while brand equity also positively influences brand loyalty. The mediation analysis reveals that brand trust significantly mediates the relationship between social media marketing activities and brand loyalty. However, the mediating effect of brand equity is relatively weaker. These findings indicate that effective social media communication can strengthen customer trust and enhance long-term customer loyalty in the telecommunications sector.
Pengaruh Sosial Media Co-Creation dan Praktik Akuntansi Manajerial Terhadap Keberlanjutan Industri Hospitality dengan Kinerja Perusahaan Sebagai Variabel Mediasi Wulandari Agustiningsih; Tri Hanani; Victoria Kusumaningtyas Priyambodo; Novia Rizki
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 11 No. 2 (2026): 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/jpensi.v11i2.2796

Abstract

This study examines the effect of social media co-creation integration and managerial accounting practices on the sustainability of the hospitality industry, with company performance as a mediating variable. This research uses a survey method with a purposive sampling technique conducted on the Gen Z population involved in co-creation in the hospitality industry. Social Cognitive Theory and Theory of Planned Behavior are used to understand social interactions and adoption factors. In the data collection stage, researchers managed to obtain a total of 202 questionnaires for further testing using smartpls. The results of the study show a significant relationship between social media integration and the sustainability of the hospitality industry, with company performance as a mediator. Managerial Accounting has no direct influence on Hospitality Sustainability and is not significant. This study provides strategic recommendations for stakeholders to improve performance and sustainability through technological innovation in the hospitality industry
The Effect of Total Liabilities and Operating Expenses on Net Income: Evidence from Food and Beverage Manufacturing Companies Listed on the Indonesia Stock Exchange Revina Nanda Octavia; Bella Puspita Rininda; Widiya Astuti Alam Sur; Astia Putriana; Mufrida Zein
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 11 No. 2 (2026): 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/jpensi.v11i2.2797

Abstract

This study aims to examine the effect of total liabilities and operating expenses on net profit in manufacturing companies, particularly those in the food and beverage subsector listed on the Indonesia Stock Exchange during the 2019–2023 period. The analysis employs multiple linear regression using 80 observations obtained from 16 companies. The results indicate that total liabilities have a positive effect on net profit, while operating expenses do not show a significant effect. In addition, the simultaneous test (F-test) reveals that all variables jointly influence net profit. The coefficient of determination (R²) of 0.622 indicates that 62.2% of the variation in net profit can be explained by total liabilities and operating expenses, while the remaining 37.8% is influenced by other factors outside the model used in this study.
Perkembangan Green Banking Di Indonesia Berdasarkan Systematic Literature Review Periode 2019-2026 Tri Hanani; Novia Rizki; Wulandari Agustiningsih
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 11 No. 1 (2026): 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/jpensi.v11i1.2799

Abstract

This study aims to analyze the progress of research on green banking in Indonesia. This research uses a systematic literature review (SLR) method, conducting an in-depth review of previous studies. This study employs a Systematic Literature Review (SLR) of publications on green banking in Indonesia, following the PRISMA method. This study limits the research to the keywords "green banking" and "Indonesia" and to publication years from 2019 to 2026, as of June. The highest research trend was in 2024, and the lowest was in 2019, when quantitative methods were dominant. The outline of green banking research for the 2019-2026 period includes the influence of green banking on sustainability, the implementation of the green banking concept, the factors that influence or encourage its implementation in Indonesia, and the impact of green banking on company performance and efficiency
PENGARUH PENERAPAN SUSTAINABILITY REPORTING, EFEKTIVITAS PENGENDALIAN INTERNAL, DAN ETIKA AKUNTANSI TERHADAP TRANSPARANSI LAPORAN KEUANGAN PADA PERUSAHAAN SEKTOR INFRASTRUKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2022–2024 Silvi Oktaviani; Taufiq Andre Setiyono
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 11 No. 2 (2026): 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/jpensi.v11i2.2801

Abstract

This study aims to examine the effect of sustainability reporting, internal control effectiveness, and accounting ethics on financial statement transparency in companies listed on the Indonesia Stock Exchange (IDX). Financial statement transparency is an important aspect of enhancing corporate accountability and increasing stakeholders' trust in the information disclosed by companies. This study employed a quantitative approach using secondary data obtained from annual reports, financial statements, and sustainability reports for the 2022–2024 period. The sample was selected using a purposive sampling technique, resulting in 48 companies with a tota of 144 observations. Data were analyzed using multiple linear regression with the assistance of SPSS software.
Corporate Life Cycle on Real Earnings Management: Evidence From Indonesia Paradisa Sukma
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 11 No. 1 (2026): 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/jpensi.v11i1.2806

Abstract

This study examines the effect of the Corporate Life Cycle on Real Earnings Management (REM) in manufacturing companies listed on the Indonesia Stock Exchange during 2023–2024. The Corporate Life Cycle is classified into Introduction, Growth, Mature, Shake-out, and Decline based on Dickinson (2011), with Shake-out as the reference category. The sample consists of 205 firms with 410 firm-year observations. Multiple linear regression is employed using firm size, leverage, and profitability as control variables. The results indicate that the Mature stage has a significant positive effect on REM, while the Decline stage has a significant negative effect. The Introduction and Growth stages do not significantly affect REM. Firm size negatively affects REM, whereas leverage and profitability are insignificant. These findings suggest that REM practices vary across corporate life cycle stages.
Determinants of MSMEs Business Performance: The Role of Entrepreneurial Orientation, Business Management Capability, and Functional Business Capability Paradisa Sukma; Muhammad Raihan Mubaraq; Victoria Kusumaningtyas Priyambodo
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 11 No. 2 (2026): 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/jpensi.v11i2.2807

Abstract

This study examines the determinants of MSME business performance by investigating the roles of entrepreneurial orientation, business management capability, and functional capability. Using a quantitative associative approach, data were collected from 63 MSMEs in Mataram City, West Nusa Tenggara, Indonesia, and analyzed using PLS-SEM with SmartPLS. The results indicate that entrepreneurial orientation and business management capability have positive and significant effects on business performance, while functional capability has no significant effect. These findings highlight the importance of entrepreneurial orientation and managerial capability in improving MSME performance and competitiveness.
The Sustainability and Socio Economic Resilience in Tilapia Farming: A Farmer-Centered Study from Baturaden TRI WAHYU YULIANI; Anandhiya Intan Prabandari
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI 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 Dian Ernawati; Nurul Huda; Julaiha
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI 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 .

Page 30 of 32 | Total Record : 311

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