Jurnal Penelitian Ekonomi Akuntansi (JENSI)
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.
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<![CDATA[Literasi Keuangan, Persepsi UMKM terhadap Kualitas Laporan Keuangan dengan Penerapan SAK EMKM ]]>
<![CDATA[Ayulina Oktaviranti]]>;
<![CDATA[Muhammad Iqbal Alamsyah]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i1.7659
<![CDATA[This study aims to analyze how the influence of the quality of financial reports on Literasi Keuangan and the perceptions of MSME actors on the quality of financial reports, both directly and mediated by the application of SAK EMKM. The research method used is a quantitative method with a descriptive verification approach. The sample used is MSME actors in Bandung Regency. The sampling technique in this study was non-probability sampling with purposive sampling. The tool used in this study to analyze the relationship between variables is Partial Least Square (PLS) with SmartPLS 4.0. The results of the study show that Literasi Keuangan has no positive effect on the quality of financial reports. The perception of MSME actors does not have a positive impact on the quality of financial reports. Literasi Keuangan has a positive effect on the Penerapan SAK EMKM and Perceptions of MSME Actors have a positive effect on the Penerapan SAK EMKM. Furthermore, there is a positive influence from Literasi Keuangan on the quality of financial statements mediated by the application of SAK EMKM and a positive influence from the perceptions of MSME actors on the quality of financial reports mediated by the application of SAK EMKM.]]>
<![CDATA[Model Analisis IS-LM dalam Perspektif Islam ]]>
<![CDATA[Melani Azzahra Nur]]>;
<![CDATA[Maryam Batubara]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i1.7663
<![CDATA[Economic growth that exists today has always been a central issue in the problem of economic development. Economic development always aims to create prosperity in society in terms of increasing income, unemployment, and poverty. With that, the government can overcome it by enacting several forms of policies that have been created, namely fiscal policy and monetary policy. Therefore, fiscal policy and monetary policy will always be influenced by the goods market as well as the money market. In macroeconomic theory, the case of the goods market is depicted as the IS curve, while in the money extinguisher, it is described as the LM curve. The good market in the macroeconomic sphere will describe economic conditions in a position where the demand and supply of goods and services. Macroeconomic stability is seen from the equilibrium point between demand and supply in the process of producing goods and services in the market. The IS curve is a curve that shows a combination of interest rates and income levels consistent with equilibrium points in the market. The money market is a meeting in a market to generate short-term demand and supply of funds. This short-term fund is a fund collected from a company or individually with a certain amount of time limit in one year, which can be traded in the money market. Equilibrium will occur in the money market if there is a similarity between the supply and demand of money.]]>
<![CDATA[Penerapan Kebijakan Moneter Islam pada Sistem Perekonomian Indonesia ]]>
<![CDATA[Anisa Mawaddah Nasution]]>;
<![CDATA[Maryam Batubara]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i1.7665
<![CDATA[Economic growth is a picture of the impact of government virtues that are carried out, especially in the economic field. The challenges facing the Islamic finance industry include resolving issues of form over substance, confronting value-based social and ethical finance, and strengthening public trust. These challenges can only be faced if Islamic finance is based on the monetary perspective of Islamic economics. Monetary policy aims to achieve and maintain rupiah stability. The study is based on an analysis of the literature on conventional monetary and Islamic monetary. Policy from an Islamic perspective has not been applied in jurisdictions in Indonesia's economic system. This purpose is as stated in Law No. 6 of 2009 in Article 7. The purpose of this journal is to find out about monetary policy from an Islamic perspective. This is interesting to discuss because there is a fundamental difference between conventional monetary policy and monetary policy from the perspective of Islamic economics]]>
<![CDATA[Analisis Pengukuran Kinerja Unit Usaha Syariah Bank Sumut Medan dengan Pendekatan Mashlahah Performa ]]>
<![CDATA[Miranda Julia Pasaribu]]>;
<![CDATA[Siti Aisyah]]>;
<![CDATA[Sugianto]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i1.7674
<![CDATA[This study aims to assess several aspects of the company's current value chain. Maslahah Performa is a performance measurement created by Achmad Firdaus, where the Maslahah Performa approach uses six measurement orientations used for sharia-based performance assessments that are in line with Islamic principles. This research is included in the descriptive case study category. The technique used in this study is the sharia economic approach which is used to determine whether a financial institution implements performance in accordance with sharia principles which is then complemented by a management approach. This study measures the performance of results and processes that are measured using quantitative data in addition to qualitative data to assess the effectiveness of maslahah owned by a company. Using descriptive statistics as a data analysis method used to examine quantitative data. The performance system with the maslahah performance approach is a spiritual leadership management system that is formulated using the Plan Do Check Action system. The source of this research data is the results of interviews with employees of the Sharia Business Unit of Bank SUMUT Medan. The Sharia Business Unit of Bank Sumut Medan has sufficient performance in the benefit process, indicating that the Sharia Business Unit of Bank Sumut Medan provides adequate benefits. Performance results have sufficient benefits. The limitation of this research is the difficulty of deepening the data. Suggestions for subsequent research can deepen data related to measuring the performance of sharia business units.]]>
<![CDATA[Perancangan Standar Operasional Prosedur Laporan Penjualan Pada Perusahaan Manufaktur di Kota Batam ]]>
<![CDATA[Muhammad Ikhlash]]>;
<![CDATA[Nasrul Kahfi Lubis]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i1.7747
<![CDATA[The purpose of this study was to design a standard operating procedure for recording sales reports at a manufacturing company in Batam City. The method used in this research is descriptive method. Data collection was carried out using observation techniques, interviews, and documentation. The results of the study concluded that the company which was the object of research required a standard operating procedure as a guide for employees in carrying out work. The results of this study also produced a standard operating procedure for sales reports which were divided into two, namely daily sales reports and monthly sales reports]]>
<![CDATA[Pengaruh Tax Avoidance dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Farmasi yang terhadap di Bursa Efek Indonesia ]]>
<![CDATA[Al Lutfie Rizqi Adha Ritonga]]>;
<![CDATA[Rezki Zurriah]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i1.7751
<![CDATA[This study aims to determine the effect of tax avoidance and profitability on value value in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This research is a type of associative research. The sampling technique was carried out using a purposive sampling technique. So that the sample obtained is 7 pharmaceutical companies on the IDX in 2017-2021 with a total of 35 observational data for 5 years of observation. The data collection technique used is documentation. The data analysis technique used in this study is multiple linear regression analysis with SPSS 24 software tools. The results of the tax avoidance research show that the t-test statistic value of 1.458 is smaller than t-table of 2.034, while the significant value of tax avoidance is 0.155, which is greater than 0.05, this shows that tax avoidance has no effect on firm value. Profitability shows the statistical test value of tcount of 5.988 is greater than ttable of 2.034 while the significant value of profitability of 0.000 is smaller than 0.05, this indicates that profitability has a positive and significant effect on firm value. The results of the research on tax avoidance and profitability together show that the F-count statistic value of 18.572 is greater than the F-table value of 3.29. While the significant value of 0.000 is smaller than 0.05, this indicates that there is a significant influence between tax avoidance and profitability on firm value simultaneously.]]>
<![CDATA[Pengaruh Partisipasi Anggaran, Evaluasi Anggaran dan Kejelasan Tujuan Anggaran Dana Desa terdapat KinerjaAparatur Pengelolaan Dana Desa (Studi di Kecamatan Nisam Antara) ]]>
<![CDATA[Mulia Andirfa]]>;
<![CDATA[Miswar]]>;
<![CDATA[Faisal Faisal]]>;
<![CDATA[Zuhra Izzati]]>;
<![CDATA[Najwa Yusuf]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i1.7755
<![CDATA[This study aims to examine budget participation, budget evaluation and the clarity of village fund budget objectives on the performance of village fund management officials in Nisam Antara District. The research location was in Nisam Antara District which consisted of Gampong Alue Papeun, Gampong Blang Jrat, Gampong Alue Dua, Gampong Darussalam Gampong Blang Pohroh, and Gampong Seumirah. The data used in this study are primary data with a sample of 79 people. Data processing is carried out with the help of multiple linear regression equation models. The results showed that: Partially budget participation, evaluation of the village fund budget and clarity of village fund budget objectives have positive and a significant effect on the performance of village fund management officials in Nisam Antara District. Simultaneously budget participation, budget evaluation, and clarity of village fund budget objectives have a significant effect on the performance of village fund management officials in Nisam Antara District.]]>
<![CDATA[Pengaruh Pajak Daerah dan Retribusi Daerah terhadap Belanja Langsung pada Kota Banda Aceh ]]>
<![CDATA[Ardian]]>;
<![CDATA[Devi Mulia Sari]]>;
<![CDATA[Rajuaini]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i1.7775
<![CDATA[This study aims to determine the effect of local taxes and regional levies on direct spending in Banda Aceh City in the 2017-2020 period. The phenomenon found was a decrease in the total value of Original Local Government Revenue in 2020, along with refocusing and reallocation of the budget as a result of the Covid-19 pandemic. The type of data used in this study is secondary data consisting of the Banda Aceh City Government Budget Realization Report (LRA) for 2017-2020. The data processing technique used in this research is multiple linear regression analysis and hypothesis testing is processed with SPSS 25.0. The results of data analysis show that local taxes and regional levies partially have no effect on direct spending. The results also show that local taxes and regional levies simultaneously have no effect on direct spending.]]>
<![CDATA[Analisis Kinerja Keuangan PT Bank Mega Syariah ]]>
<![CDATA[Budi Gautama Siregar]]>;
<![CDATA[Aswadi Lubis]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i1.7795
<![CDATA[This study aims to analyze the financial performance of PT. Bank Mega Syariah uses a liquidity ratio proxied by the Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), Return on Assets (ROA) and Return on Equity (ROE). This type of research is descriptive quantitative by analyzing then describing the results to describe the bank's financial performance. This research uses secondary data, namely the financial statements of PT. Bank Mega Syariah from the 2013-2021 period. The results found that in terms of the Financing to Deposit Ratio (FDR) it was found that PT. Bank Mega Syariah experienced fluctuations, but in 2015 in the second and third quarters with a ratio of 104.19% and 102.89%. Analysis of Capital Adequacy Ratio (CAR) obtained that PT. Bank Mega Syariah has a very good CAR. In the ROA analysis, there are several unhealthy conditions in accordance with the provisions issued by Bank Indonesia, namely in 2016.]]>
<![CDATA[Religion And Tourism Growth In Aceh: A Conceptual Framework ]]>
<![CDATA[Mohamad Handi Khalifah]]>;
<![CDATA[Iqlima Azhar]]>;
<![CDATA[Muhammad Salman]]>;
<![CDATA[Mayang Murni]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i1.7845
<![CDATA[This research aims to discover and assess the halal tourism potential in Aceh Province. This research is qualitative and uses the literature review method. The findings of this study indicate that Aceh has excellent potential as a halal tourist destination, with natural wealth comparable to other well-known tourist destinations in Indonesia; however, Aceh Province, as the only province in Indonesia that follows Islamic Sharia law, must identify market segments in order to promote things that will appeal to foreign tourists. Aceh has met all of these criteria as a norm for halal tourism zones, according to the Global Travel Market Index (GMTI).]]>
