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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 311 Documents
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Entrepreneurial Knowledge, Social Media, and Innovation on the Success of MSMEs Alma Karennina; Bella Puspita Rininda; Ines Saraswati Machfiroh; Radna Nurmalina; Mufrida Zein
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 10 No. 2 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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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 JPENSI 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.
QUALITATIVE STUDY ON COMPENSATION AND ITS IMPLICATIONS ON EMPLOYEE PERFORMANCE IN COMPANIES LITERATURE REVIEW STUDY Shofi Eka Pratiwi; Dyah Eka Amelia dyah amell; Silvi Hamidah; Rizaldi Al Farisi; Riyan Sisiawan Putra
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 10 No. 2 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

One of the keys to the success of a company lies in the presence of quality human resources, namely competent employees who are able to deliver optimal performance. To achieve good performance from employees, it is important for us to provide appropriate and adequate compensation. Compensation is a form of remuneration given by the company to employees, which can be in the form of material and non-material, used by employees to meet their living needs. This study aims to analyze the compensation system and its implications for employee performance in the company. With this qualitative approach, the research emphasizes the context of the problem being studied. The author uses a qualitative research method with a literature review journal. All references in this study are sourced from Google Scholar, Sinta, and other online media. The research results show that the provision of compensation has a positive impact on employees. Therefore, companies need to pay attention to the aspect of compensation for employees in order to maintain and improve their performance. This form of compensation can include both financial and non-financial aspects, such as wages, allowances, social insurance, incentives, and comfortable facilities.
Optimizing the Minimum Cash Balance in Supporting the Company's Operational Efficiency Venny Maulidah
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 10 No. 2 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

This study analyzes the importance of optimal minimum cash balance management in encouraging operational efficiency, especially in the manufacturing industry in Indonesia. In this context, strategic cash management becomes vital to maintain a balance between liquidity availability and cost efficiency. The research was conducted using a quantitative approach using secondary data from the annual reports of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2018–2022. Multiple linear regression analysis techniques were applied to evaluate the effect of the minimum cash balance on the operating efficiency ratio, which was calculated based on the ratio between operating expenses and revenues. The results show that optimally managed minimum cash balances have a significant impact on improving operational efficiency. This reflects that companies with structured cash policies tend to be more effective in utilizing resources and avoiding idle funds. This study presents practical insights for financial decision-makers in formulating cash policies that are aligned between liquidity and efficiency needs. In addition, this research opens up opportunities for the development of a cash management framework that is responsive to industry characteristics.
Analysis of Green Finance, Green Innovative Behavior and Digitization of Sustainable Competitive Advantage Mediated by Pro-Environmental Behavior in MSME Actors in West Nusa Tenggara Province Nurul huda; Abdul Mongid
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 10 No. 2 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

This research aims to analyze the influence of Green Finance, Green Innovative Behavior, and Digitization on the Sustainable Competitive Advantage of MSMEs in West Nusa Tenggara Province, with Pro-Environmental Behavior as a mediating variable. This research uses a quantitative approach with an explanatory research type, involving 150 MSME actors selected through purposive sampling. Data was collected through questionnaires and analyzed using the Structural Equation Modeling (SEM) model based on Partial Least Squares (PLS). The research results show that the three independent variables directly have a significant effect on Sustainable Competitive Advantage. Apart from that, Pro-Environmental Behavior is proven to mediate the influence of Green Finance, Green Innovative Behavior, and Digitization on these advantages. These findings emphasize the importance of integrating green and digital strategies supported by environmentally friendly behavior in building sustainable competitiveness of MSMEs in the digital era.
Swipe, Pay, Repeat: E-Wallets, Financial Literacy, and the Consumer Lifestyle of Gen Z in Kupang Sari Angriany Natonis; Olaf Tri Wilopo Simanjuntak; Yonas Ferdinand Riwu
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 10 No. 2 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

This study delves into how financial literacy and the use of Fintech e-wallets shape the consumptive behavior of Generation Z in Kupang City. Employing a quantitative approach with 75 respondents, this research utilizes multiple linear regression analysis to examine the influence of these two factors, both partially and simultaneously. The findings indicate that both financial literacy and the use of Fintech e-wallets have a positive impact on the consumptive behavior of Generation Z in Kupang City. These results provide crucial insights into the dynamics of consumption in the digital age and highlight the vital role of financial understanding and payment technology in shaping the spending habits of younger generations.
VALUE RELEVANCE OF TAX EXPENSE IN INDONESIA’S LQ45 COMPANIES Aryo Bimo Setya Permana
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 10 No. 2 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

This study examines the value relevance of income tax information in the Indonesian capital market using firms listed in the LQ45 index from 2020 to 2024. Adopting the Feltham and Ohlson (1995) price valuation model, it includes book value, earnings per share (EPS), and tax expense as predictors of stock price. Ordinary Least Squares (OLS) regression results show all three variables significantly and positively affect stock price, with tax acting as an indicator of profitability. The findings underscore the strategic importance of transparent tax reporting in enhancing investor confidence, reducing information asymmetry, and improving the usefulness of financial statements.
Financial Distress in Manufacturing Companies: The Effects of Profitability, Liquidity, and Leverage Ratios with Audit Committee Moderation DIVA AYU IMANDA SARI SARI
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 10 No. 2 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

This study aims to provide empirical evidence on factors influencing financial distress in Indonesian manufacturing companies. Financial distress occurs when operating cash flow is insufficient to cover short-term liabilities, such as trade payables and interest expenses. The independent variables are profitability, liquidity, and leverage, with the audit committee as a moderating variable. From 181 companies listed on the IDX, 104 were selected through purposive sampling over a four-year period. Using descriptive statistics and logistic regression, the results show that profitability and liquidity have a negative and significant effect on financial distress, while leverage shows no significant effect. The audit committee does not moderate the relationships between these variables and financial distress.
EVALUATION OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE OF PT SOLUSI BANGUN INDONESIA TBK CILACAP PLANT BEFORE AND AFTER THE NAME CHANGE Dian Anggraeni
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 10 No. 2 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

This study evaluates CSR disclosure through the dimensions of implementation and reporting using the GRI G4 framework. The results of the study showed that (1) CSR implementation of Solusi Bangun Indonesia Tbk (SBI) Cilacap Plant of 2017 was said to be good through various programs and approaches, as proven by a Community Satisfaction Index of 84.2%; (2) CSR implementation compliance of SBI Cilacap was high because under conditions of poor financial conditions of 2018, the CSR program continued to be implemented in accordance with the rules of law. SBI Cilacap has complied with Law Number 40 of 2007 and Government Regulation Number 47 of 2012; (3) CSR implementation of SBI Cilacap, in terms of ISO 26000, was appropriate; (4) the level of sustainability reports disclosure of Holcim Indonesia of 2017, based on the GRI G4 framework as a whole reached 38%, environmental categories disclosure reached 62%, while economic and social disclosures only reached 22% and 25%. After the name changed as Solusi Bangun Indonesia of 2019, the level of sustainability reports disclosure of 2019, based on the GRI G4 framework as a whole reached 41%, environmental categories disclosure reached 62%, while economic 33% and social disclosures reached 27%. One of the focuses of this research was to evaluate the CSR implementation in a comprehensive manner through the dimensions of implementation and reporting before and after the name change. No previous studies have examined both of them simultaneously.
CASH MANAGEMENT LEVEL IN MAINTAINING INCOME EFFECTIVENESS THROUGH THE ACCOUNTING MONITORING SYSTEM IN ONE OF THE MSMEs IN BANJARMASIN: CASH MANAGEMENT LEVEL IN MAINTAINING INCOME EFFECTIVENESS THROUGH THE ACCOUNTING MONITORING SYSTEM IN ONE OF THE MSMEs IN BANJARMASIN Yusri Yusri; Muhammad Erwin Haikal
Jurnal Penelitian Ekonomi dan Akuntansi JPENSI Vol. 10 No. 2 (2025): JURNAL PENELITIAN EKONOMI DAN AKUNTANSI
Publisher : Program Studi Akuntansi Universitas Islam Lamongan

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Abstract

Banjarmasin, located in South Kalimantan, is home to numerous MSMEs with diverse business activities. To improve these businesses, we identified issues related to accounting among one of the MSMEs studied. These activities generally involve simple recording of income and expenses. Some even fail to record rental space as an expense, making the business appear to generate substantial profits because expenses are not properly recorded. Consequently, the records do not reflect the true financial condition of the business. The problem lies in the lack of direct training on business financial management. To address these issues, training for MSMEs in financial management is necessary for the continuation of this research. Petty cash control can conduct surprise calculations of funds made periodically to determine that the funds are accounted for satisfactorily. Petty cash receipts are canceled or destroyed after being submitted for replenishment, so they cannot be used to request a second replenishment. Based on the results of the study, it is known that the MSMEs are not yet aware that the existing system has weaknesses and a lack of understanding of the system environment in cash control itself, which causes inconsistencies. In this case, it is hoped that information regarding the role of internal cash control can be used as new insights and vice versa to support the smooth administration and accounting so that existing results can function and run as expected. Thus, revenue effectiveness can also be increased.

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