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INDONESIA
Jurnal Penelitian Ekonomi Akuntansi (JENSI)
Published by Universitas Samudra
ISSN : 26151227     EISSN : 2655187X     DOI : 10.33060
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal PEnelitian Ekonomi Akuntansi (JENSI) merupakan wahana hasil penelitian dan telaah konseptual dalam bidang ekonomi, keuangan dan bisnis, yang dierbitkan sejak tahun 2017, dan terbit 1 tahun 2 kali, yaitu setiap bulan Juni dan Desember.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 8 Documents
 1 
Search results for , issue "Vol 6 No 2 (2022)" : 8 Documents clear
PENGARUH EKSPEKTASI PENDAPATAN, LINGKUNGAN KELUARGA TERHADAP MINAT BERWIRAUSAHA MAHASISWA Budi gautama Siregar; Aswadi Lubis
Jurnal Penelitian Ekonomi Akuntansi Vol 6 No 2 (2022)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v6i2.6079

Abstract

The current condition is seen where there are still many students who have the mindset that after completing their higher education they hope to get a job in an office or company as an employee. This means that a student is said to be successful in his studies if he succeeds in working as an employee or employee. If such a mindset is still reflected in students, higher education will give birth to new unemployed people. This study aims to analyze the effect of income expectations and family environment on the interest of students of the Islamic economics study program at IAIN Padangsidimpuan to become entrepreneurs. The population of this study was students of the Islamic economics study program, Faculty of Islamic Economics and Business, Padangsidimpuan State Islamic Institute for 2018 and 2019 which amounted to 546 students. The determination of the number of samples in this study used the Slovin formula, so that 85 students were obtained consisting of 38 students from the 2018 class and 47 students from the 2019 class. Data processing was carried out using the SPSS (Software Statistical Product Service Solution) application version 22. The research findings are that income expectations and family environment have a positive and significant influence on the interest of students of Islamic economics study program to become entrepreneurs.
Pengembangan Kawasan Wisata Tsunami di Kota Banda Aceh (Studi Implementasi Kebijakan Qanun Aceh Nomor 8 Tahun 2013 Tentang Kepariwisataan) Muhammad Munzir; muhammad Zainal Abidin; Faridah; Kamal Fachrurrozi; Fadli Syahputra
Jurnal Penelitian Ekonomi Akuntansi Vol 6 No 2 (2022)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v6i2.6544

Abstract

This research is important because until now the local revenue of Kota Banda Aceh from tourism is still low, whereas there are still many tourism potentials that can still be dug for, if there is tourism activity is not lively and not festive and generally not maintained, including supporting facilities for such activities not well maintained. Many debates about tourism post disaster. During this time the disaster is considered a threat, but the facts on the ground show that many people are interested to see and enjoy the impact of the Tsunami disaster. The formulation of the problem in this research is how to arrange / facilitate the development of tourist attraction in Banda Aceh City, how to organize tourism training, how to maintain and preserve the tourist attraction in Banda Aceh City, how to organize guidance of the conscious society of tourism in Banda Aceh City, how to do promotion tour. This research uses qualitative approach. Because the researchers intend to get a picture of a profound phenomenon about a symptom. Technique of data collecting is by interview, observation and documentation study. the data source consists of primary data source and secondary data source. In conducting research of informant search done by purposive sampling technique. The informant consisted of the Head of the Tourism Office of Banda Aceh City, Secretary of Tourism Office, Kabid. Tourism, Sub-Head of Planning, Head of Marketing and Development Section, Owner of Hotel Arabia, Sub-district of Meuraxa, Public figure, Tourist owner Iboh, Hotel Owner of Tourism, Business Owner of Floating Ship Object. From the results of the research shows that the development of tourist attraction continues in galakkan by the city of Banda Aceh, the implementation of tourism training followed by the entrepreneurs and the community around the tourist attraction. Maintenance and preservation of tourist attraction in do not meet the expectations of visitors, the guidance of the community aware of tourism in greet the community is less serious, the promotion is not so vigorous and attract many tourists. From the result of the research, it can be concluded that the development of tsunami tourism area in Banda Aceh City still needs improvement and the government's attention for further development.
Dampak Pandemi COVID-19 pada Usaha Kerajinan Aceh Souvenir Kupula Indah di Kabupaten Pidie Fadli Syahputra; Muhammad Zainal Abidin; Kamal Fachrurrozi; Sry Rasyiidu Tebe; Sarfia Fonna
Jurnal Penelitian Ekonomi Akuntansi Vol 6 No 2 (2022)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v6i2.6545

Abstract

This research was conducted with the aim of knowing the impact of the Covid-19 pandemic on the Aceh Kupula Indah souvenir craft business in Garot Kab. Pidie. Data collection was carried out using interviews and questionnaires to the owner of the Kupula Indah Souvenir business and the head of the District UMKM Office. Pidie. This research method is descriptive qualitative analysis. The results showed that the Covid-19 pandemic had a bad impact on the sustainability of the Kupula Indah Souvenir craft business. Sales turnover decreased by 52% during the pandemic. The level of business productivity has become more passive during the spread of the Covid-19 pandemic. There are many obstacles in the marketing of souvenir products and the difficulty of achieving sales targets due to the continued spread of Covid-19, resulting in the government issuing a policy of limiting all public activities, which also hampers economic activities. It is hoped that the Kupula Indah Souvenir business owner should upgrade and develop new strategies in the Kupula Indah Souvenir business marketing system so that it can continue to grow and survive in the midst of the Covid-19 pandemic, and the MSME Service is expected to be more optimal in conducting coaching activities for business owners. and carried out evenly even though in a short time but also adequately
ANALISIS FINANCIAL DISTRESS PADA PERUSAHAAN PERBANKAN SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA Muhammad Zulkarnain; Sumaizar; Mukarramah
Jurnal Penelitian Ekonomi Akuntansi Vol 6 No 2 (2022)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v6i2.6588

Abstract

The study was conducted to analyze financial distress at 4 Islamic banks listed on the Indonesia Stock Exchange. The four banks became the population and sample in this study, which consisted of PT. Bank Syariah Indonesia Tbk (BRIS), PT. Bank Aladin Syariah Tbk (BANK), PT. Bank BTPN Syariah Tbk (BTPS) and PT. Bank Panin Dubai Syariah Tbk (PNBS). The data used is secondary data from the Financial Services Authority website for 2016-2021. The data analysis technique uses financial distress analysis with the Springate model. The research results obtained that only PT. Bank Syariah Indonesia Tbk (BRIS) for 2016-2021 is in good condition. PT. Bank Aladin Syariah Tbk (BANK) in 2016, 2018 and 2021 with results of S < 0.861 so that it can be declared unhealthy or experiencing financial difficulties. Likewise with PT. Bank BTPN Syariah Tbk (BTPS) also experienced financial difficulties in 2018 and 2018 with an S value <0.862. Then PT. Bank Panin Dubai Syariah Tbk (PNBS) in 2017 and 2021 also obtained an S value <0.862. This is because the Bank obtains a negative profit value or suffers a loss.
Pengaruh Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Belanja Daerah di Kabupaten Aceh Tamiang Miranda Ariska; Rizal Yani; Martahadi Mardhani
Jurnal Penelitian Ekonomi Akuntansi Vol 6 No 2 (2022)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v6i2.6455

Abstract

This study aims to determine the effect of regional original income and general allocation funds on regional spending in Aceh Tamiang district. This study uses time series data and was obtained from the Central Bureau of Statistics (BPS) of Aceh Tamiang Regency with the 2007-2021 time series. This research model uses multiple linear regression methods using the eviews application. The results of this study indicate that partially Own-Owned Revenue has a positive and significant effect on Regional Expenditure in Aceh Tamiang District, partially General Allocation Fund has a positive and significant effect on Regional Expenditure in Aceh Tamiang District, and simultaneously Regional Original Revenue and General Allocation Fund have an effect positive and significant towards Regional Expenditures in Aceh Tamiang District. The result of the coefficient of determination (R2) is 0.7495 or 74.95% and the remaining 25.05% is influenced by other variables outside this study.regional original income
ANALISA PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING (STUDI KASUS PADA PERABOT SEMANTOK PERKASA BANDA ACEH) Dewi Maya Sari; Meutia Handayani; Zaharatun Nighisa
Jurnal Penelitian Ekonomi Akuntansi Vol 6 No 2 (2022)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v6i2.6578

Abstract

This research examined the Semantok Perkasa Furniture company in Banda Aceh through a case study methodology and descriptive research. The purpose of this study is to create order cost cards and calculate the cost of manufacturing window sills using the job order costing method for Semantok Perkasa Furniture product lines in March 2022. By considering the actual costs incurred, Perabot Semantok Perkasa has never precisely determined the cost of production. The cost of production used to estimate the selling price is simply based on assumptions, thus the cost of raw materials and factory overhead costs cannot be accurately calculated. The findings indicated that there were gaps between the task order costing method and the company's approach for calculating the cost of manufactured goods. Because the cost of manufacturing determined by the company is less than the cost of production determined by the job order costing technique, Semantok Perkasa Furniture is expected to earn extra profit, according to the business's calculations.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP BIAYA HUTANG STUDI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021 Pitri yani; Poppy indriani
Jurnal Penelitian Ekonomi Akuntansi Vol 6 No 2 (2022)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v6i2.6587

Abstract

This study aims to determine the effect of Good Corporate Governance either partially or simultaneously on the cost of debt of manufacturing companies listed on the Indonesia Stock Exchange. The data analysis method used is multiple linear regression with 95% certainty. Based on the results of partial multiple linear regression or t test, the variables of institutional ownership, the board of commissioners, the board of directors, and the audit committee partially have no effect on the cost of debt in manufacturing companies. listed on the Indonesia Stock Exchange. Simultaneously or the f test, the variables of institutional ownership, the board of commissioners, the board of directors, and the audit committee simultaneously have no effect on the cost of debt in manufacturing companies listed on the Indonesia Stock Exchange. And the results of the coefficient of determination of the Adjusted R² value of -0.052. This means that the ability of institutional ownership variables, the board of commissioners, the board of directors, and the audit committee to explain the cost of debt, while the rest is influenced by other variables not examined in this study.
Pengaruh Dow Jones Industrial Average dan Indeks Hang Seng terhadap Indeks Harga Saham Gabungan pada Tahun 2021 Shelly Midesia
Jurnal Penelitian Ekonomi Akuntansi Vol 6 No 2 (2022)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v6i2.6740

Abstract

The Jakarta Composite Index (IHSG) movement is indispensable for capital market investors in their decision-making steps. This study aims at determining the effect of the Dow Jones Industrial Average and Hang Seng Index on the Jakarta Composite Index. The data used in the research are the daily close prices of IHSG, DJIA, and HSI in 2021. Regression analysis was used for data analysis, using the SPSS data processing tool. The results indicate that DJIA and HSI partially and simultaneously affect the IHSG.

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