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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 20 Documents
 1   2 
Search results for , issue "Vol 7 No 1 (2023)" : 20 Documents clear
Komparasi Kinerja Keuangan Perusahaan Food And Beverages Kategori Saham Syariah Sebelum dan pada Masa Covid-19 serta Dampaknya terhadap Harga Saham Nurul Aisah; Triyani; Vella Diah Ayu Norisma
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i1.7617

Abstract

The aim of this research is to determine differences in company financial performance before Covid-19 and during Covid-19 and their impact on stock prices. This type of research uses a quantitative approach. The data analysis used in this study was a different test, namely the Wilcoxon test and panel data regression with Eviews software. The sampling method used in this study was purposive sampling. The population in this study are food and beverage sector companies in 2018-2021. The data used in this study is the annual financial reports of 11 companies in the food and beverage sector in the sharia stock category in 2018-2021 as many as 44 data. The results of data analysis show that the different test with the Wilcoxon Test results are the variables of Stock Price, ROA, Current Ratio, DER, TATO there is no difference between before and during Covid-19. And based on the selection of the model that has been done, the Fixed Effect Model is chosen to be the best model for estimating. The hypothesis test shows that the ROA variable is significant and has a positive effect on stock prices, Current Ratio is significant and has a negative effect on stock prices, while the DER and TATO variables are not significant and have no effect on stock prices. The limitations of this study only use research objects that are only focused on food and beverage companies and this research only conducts studies related to financial performance with ratios of ROA, Current Ratio, DER and TATO. Suggestions for further research are to conduct research with different objects and add other variables related to financial performance.
Analisis Liabilitas dan Ekuitas terhadap Laba Operasional pada PT AlloBank Indonesia, Tbk Talitha Afrah Rafania; Nura Anggraeny; Kinanti Dara Putri; Azzahra Verdi; Syti Sarah M
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i1.7626

Abstract

This research was conducted with the aim of analyzing whether the Liability and Equity factors affect Operational Profit at PT.Allo Bank Indonesia. In this analysis, using a quantitative approach which uses secondary data collected from the quarterly financial reports of PT. AlloBank Indonesia, Tbk. from 2015 to 2022. The data was analyzed using descriptive analysis techniques, multiple linear regression analysis, classical assumption tests, and hypothesis testing. The results of the study show that partially Liabilities do not have a significant effect while Equity has a positive relationship and has a significant effect on Operating Income. Taken together, the Liability and Equity Variables have a significant impact on operating profit with an adjusted R square of 10.3%. However, this study has limitations on the representativeness of the secondary data which will affect the results of the analysis so that for future researchers, it is advisable to use more complete data and consider the measurement of relevant additional variables.
Pengaruh Audit Operasional, Pengendalian Internal, dan Good Clinical Governance terhadap Efektivitas Pelayanan Kesehatan pada Rumah Sakit Tipe B di Banda Aceh Adinda Novia Sari; Riha Dedi Priantana
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i1.7636

Abstract

This study aims to determine and analyze the effect of operational audit, internal control, and good clinical governance on the effectiveness of health services at type B hospitals in Banda Aceh. This research was conducted using a quantitative approach. The population in this study were all type B hospitals in Banda Aceh, totaling 3 hospitals and then using the census method by taking the entire population. Respondents in this study were all employe of the Internal Control Committee (SPI), accounting and finance divisions as well as medical services at three type B hospitals in Banda Aceh with a total of 98 respondents. The source of data in this study is primary data by distributing questionnaires. The data analysis technique used was multiple linear regression analysis with SPSS 25 application. The results showed that simultaneously and partially, operational audit, internal control and good clinical governance had an postive effect on the effectiveness of health services at type B hospitals in Banda Aceh.
Pendapatan Nasional Perspektif Islam dan Konvensional Bunga Anggita Batubara; Maryam Batubara
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i1.7661

Abstract

Baik negara islam maupun negara lainnya memiliki peran utama dalam mengelola ekonomi. Model perhitungan pendapatan nasional tentu berbeda antara konvensional dengan islami, karena penentuan dasar prioritas kesejahteraan rakyat yang berbeda. Oleh karena itu, penting bagi negara untuk meningkatkan pendapatan nasional melalui pengembangan perekonomian negara agar kesejahteraan rakyat meningkat. Artikel ini mengkaji tentang pengukuran pendapatan nasional konvensional dan perspektif islam. Metode yang digunakan dalam penelitian ini adalah studi kepustakaan (library research). Adapun kesimpulannya yaitu: 1) Terdapat keraguan dalam perhitungan GDP riil sebagai ukuran tingkat kesejahteraan. 2) Pendapatan per kapita bukanlah satu-satunya tolak ukur kesejahteraan karena pendapatan dalam suatu wilayah belum merata. 3) Variabel dalam pengukuran pendapatan nasional memiliki peran masing-masing yang sesuai dengan syariat islam. 4) Parameter yang digunakan dalam sistem ekonomi islam disebut dengan falah yaitu kesejahteraan yang sesungguhnya. 5) Pembangunan ekonomi islam yang baik memiliki tujuan untuk mengurangi kemiskinan, menciptakan ketentraman, kenyamanan, dan tata susila dalam kehidupan.
Prediksi Kebangkrutan Menggunakan Metode Altman dan Springate pada Perusahaan Penerbangan yang Terdaftar di Bursa Efek Indonesia Rismadi; Maulivia Riska; Meutia Handayani; Rizki Ramadhan; Cut Yunina Eriva; Talbani Farlian
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i1.7671

Abstract

This study aims to predict bankruptcy in airline companies listed on the Indonesia Stock Exchange, using the Altman and Springate methods during the 2019-2021 period. This research uses quantitative methods in the form of secondary data. The data used is in the form of financial statement data for airline companies listed on the IDX through the website www.idx.com. The population used are airline companies, namely, PT Garuda Indonesia Tbk, PT Air Asia Indonesia Tbk, PT Indonesia Transport & Infrastructure Tbk, and PT Jaya Trishindo Tbk. The results of the Altman and Springate methods can categorize companies as bankrupt or not bankrupt. This study has limited time in collecting research data. Based on calculations using the Altman formula, PT Air Asia did not go bankrupt during the period, PT Indonesia Transport & Infrastructure went bankrupt during the period, while the other two companies had experienced bankruptcy between the 3 periods. Based on the Springate method, the companies PT Garuda Indonesia and PT Indonesia Transport & Infrastructure experienced bankruptcy during the period, PT Air Asia Tbk did not go bankrupt during the period, while PT Jaya Trishindo experienced bankruptcy in the 2020 and 2021 periods. The method is used as a bankruptcy estimate, it cannot be said to be 100% accurate. Bankruptcy can occur with various factors that are not suspected by the company. further researchers can develop research by adding bankruptcy prediction methods and can add observation periods.
Pengaruh Pertanian terhadap Pendapatan Nasional Maryam Batubara; Marlinda Mustika Pane
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i1.7690

Abstract

The agricultural sector is one sector that is the focus of attention in economic growth. Where economic growth is marked success based on the amount of national income. The method used in this study is to use library research which originates from books, journals, articles. (both in print and electronic form). The conclusions of this study are: first, the agricultural sector has a significant influence on the country. Second, the agricultural sector is one of the sectors supporting national economic growth, especially when there is an economic crisis. Third, although the agricultural sector is said to be good, it is known that there is still a lack of productivity, human resources, capital and even technological innovation that is still lagging behind neighboring countries. Fourth, the success of the national income is one of them influenced by the succeeding of the agricultural sector, while the successful of the Agricultural sector cannot be separated from government policies themselves.
Analisis Penjadwalan Proyek Menggunakan Critical Path Method (CPM) Studi Kasus pada Pembangunan Gapura Taman Hutan Lindung Kota Langsa Tasha Nadia Mulia; safrizal surbakti; Riny Candra
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i1.7731

Abstract

Scheduling is an important thing to do when completing a project. But sometimes the implementation deviates from the plan, so it is necessary to supervise and control the project so that the completion of the project is not delayed. Such was the case with the Langsa City Forest Park gate construction project where the completion of this project was pushed back a few days from scheduled. Delays occur due to hampered availability of materials needed, as well as weather and field conditions. So thatthis research was carried out with the aim of knowing the project control method in the Langsa City Forest Park gate construction project and to find out the comparison of project completion time using the CPM method with the Bar Chart method used by CV. Mechanical Structure. This study uses CPM (Critical Path Method) to determine network planning, critical activities, and critical paths, as well as analyze the optimal duration and cost needed for the Langsa City Forest Park gate construction project to avoid delays. Data collection techniques are carried out through interviews, direct observation, and documentation. In this study, it is known that the normal duration of the project is 21 weeks with a total cost of Rp 1,223,049,144.00. After using the CPM method, it is known that the critical path lies in activities A–C–E–G–H–I–J–K. The project can be completed with a duration of 11 weeks and costs Rp 1,488,737,722.90
Analisis Pelaksanaan Pengadaan Dan Penghapusan Barang Milik Daerah Mislinawati; Mohd. Saadi Nurdin
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i1.7791

Abstract

This research discusses about the implementation of procurement and elimination of regional stufss at Banda Aceh Kesbangpol agency. The aim of this study is to find out the importance of the procedures for implementing stuffs’ procurement and elimination in regional property management activities. This is motivated by considering that the implementation of the procurement and elimination of regional property is the last step towards efforts to control regional property. This problem cannot be taken slightly because if there are stuffs under the management and control of a government agency, they do not pay attention to the issue of elimination, then there will be possible to raise a condition where the incoming stuffs cannot contribute to the implementation of government activities, but burden the maintenance cost, even they are vulnerable to theft.
Determinan Kecenderungan Kecurangan Akuntansi (Studi pada SKPK di Kota Langsa) Teuku Muhamad Nuzul Akmal; Afrah Junita; Tuti Meutia
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i1.7928

Abstract

This study aims to determine the effect of Internal Control Effectiveness, Compliance with Accounting Rules, and Unethical Behavior on Accounting Fraud (study on SKPK in LangsaCity). The sample selection was taken using a purposive sampling method, namely 30 SKPK in Langsa City. The type of data used is primary data and data collection is done by distributing questionnaires to 90 respondents. The data analysis methods used are validity and reliability tests, classical assumption tests, multiple linear regression tests and hypothesis testing using SPSS 22 as an analytical tool. The results of this study indicate that (1) the effectiveness of internal control has a negative and significant effect on accounting fraud, (2) compliance with accounting rules has a negative and significant effect on accounting fraud, (3) unethical behavior has a positive and significant effect on accounting expectations (4) Simultaneous Effectiveness of Internal Control, Compliance with Accounting Rules and Unethical Behavior have a significant and significant effect on the tendency of Accounting Fraud.
Analisis Penerapan Strategi Internasional oleh PT Indofood CBP Sukses Makmur Tbk. June Alvina; Adi Neka Fatyandri; Khesi; William; Maryati; Selina. Ng
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i1.7634

Abstract

International strategy is an approach used by companies to expand and sell products/services outside of their domestic market. In implementing an international strategy, companies need to consider the culture and regulations of the destination country, as well as the company's conditions to determine the right mode of entry. This study aims to analyze the application of ICBP's international strategy and mode of entry in entering the global market. This type of research is in the form of qualitative research with qualitative descriptive analysis methods. Through this research, the authors managed to find that the international strategy implemented by ICBP is a multidomestic strategy with modes of entry in the form of exports, strategic alliances, acquisitions, and the establishment of factories abroad. It is hoped that through this research, ICBP can continue to expand its presence in the international market by utilizing the company's SWOT

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