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[Pengaruh Pengetahuan Peraturan Pajak, Pemanfaatan Kebijakan PPS dan Kesadaran Pajak Owner E-Commerse terhadap Kepatuhan Pajak ]]>
<![CDATA[Rista Ninda Silfiana]]>;
<![CDATA[Lintang Venusita]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i2.7855
<![CDATA[This study aims to find out about the behavior of individual taxpayers in fulfilling tax responsibilities that have been carried out, the use of applicable PPS policies and the tax knowledge of these individual taxpayers in paying their taxes. Quantitative method is the method chosen for this research. The data collection was obtained from the answers to the questionnaire. Individual taxpayers who own e-commerce businesses in Lamongan Regency are the population of this study. The number of samples obtained is 80 samples. Purposive sampling technique was applied for sampling and data processing using SmartPLS 3.0. The results obtained from knowledge of tax regulations and the use of PPS policies do not have an effect on tax compliance, it is different from the awareness of taxpayers that influences tax compliance. This study has several limitations, including: using only 3 variables (knowledge of tax regulations, utilization of PPS policies, and tax awareness), conducted in one location (Lamongan), with only 80 samples. Further research is suggested to expand the research area and increase the number of samples in order to produce better data. Additional variables related to WPOP compliance can also be added.]]>
<![CDATA[Analisis Pengukuran Kinerja Keuangan dengan Metode Economic Value Added (EVA) pada Perusahaan Perbankan ]]>
<![CDATA[Habib Sholeh]]>;
<![CDATA[Merlyana Dwinda Yanthi]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i2.8071
<![CDATA[This study aims to find out about analyze and explain the financial performance of banking companies listed on the Indonesia Stock Exchange (BEI) for the period 2017-2021 using the Economic Value Added (EVA) method. This study is a quantitative descriptive research. The sample used in this research includes Bank Central Asia Tbk, Bank Negara Indonesia Tbk, Bank Rakyat Indonesia Tbk, Bank Mandiri Tbk, and Bank Tabungan Negara Tbk. The sampling technique employed in this research is purposive sampling with the following criteria: banking institutions that have gone public on the Indonesia Stock Exchange, banking institutions that have presented complete financial data and published it during the research period from 2017 to 2021, and banks included in the LQ45 index of the Indonesia Stock Exchange (BEI) for the period 2017-2021. The results of the research indicate that the five banking companies mentioned had positive EVA values during the period 2017-2021. This implies that these banking companies listed on the LQ45 Index of the Indonesia Stock Exchange for the period 2017-2021 demonstrated good performance and were able to create economic value added for investors. However, this research has several limitations, including the use of only one method to measure the financial performance of banking companies and a small sample size of 5 companies. Future research is recommended to employ multiple measurement methods to assess performance and increase the sample size to obtain better data.]]>
<![CDATA[Mental Accounting, Self Control, Self Efficacy dan Evaluasi Emotional Value : Bingkai Makna Kebahagiaan Tersembunyi Pasca Pembelian ]]>
<![CDATA[Rendi Ardika]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i2.8422
<![CDATA[This study aims to understand financial treatment in the application of mental accounting related to self-control and self-efficacy. This reality often occurs in life but has not been balanced with emotional value evaluation to find the meaning of happiness. This study used the literature review method to take the 25 most relevant articles. The meaning of happiness depends on one's conception in describing it. This conception provides a frame that a person is happy with every decision he makes. Whether it's just to be happy born or even both. Self-love and self-rewarding emphasize happiness from someone's birth side. However, the addition of spiritualism in carrying out actions forms inner and outer happiness because happiness is formed by serving God.]]>
<![CDATA[Determinan Perilaku Opurtunistik Penyusunan Anggaran Pemerintah Propinsi di Indonesia ]]>
<![CDATA[Vivin Dwi Rizki]]>;
<![CDATA[Maria]]>;
<![CDATA[Sarikadarwati]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i2.8423
<![CDATA[This research intends to examine the influence of Regional Original Revenue (PAD), General Allocation Funds (DAU), and Special Allocation Funds (DAK) toward Opportunistic Behavior of Budget Compilers in Provincial Governments in Indonesia. The research objects selected to be the research population are 34 provinces in Indonesia during 2017-2021. The sampling technique was selected purposively with a total sample of 25 provinces in Indonesia. The type of study data source is in the form of secondary data those are Budget Realization Reports for each Provincial Government sourced from the BPK RI and expenditure information data based on functions contained on DJPK website. Multiple linear regression analysis is used as a method of analysis by applying the IBM SPSS version 29 program. The conclusions obtained from the research indicate that partially Regional Original Revenue effects Opportunistic Behavior in Budgeting, while General and Special Allocation Fund partially have no effect on Opportunistic Behavior in Budgeting. Meanwhile, together, Regional Original Revenue, General Allocation Fund, and Special Allocation Fund influence the Opportunistic Behavior of Budgeting. This research is limited to the provincial government level and only discusses the influence of PAD, DAU, and DAK on Opportunistic Behavior in Budget Preparation within a five-year period, therefore it would be better if further research to increase the quantity and variety of samples so the scope of research is wider. Apart from that, it is hoped that future researchers will be able to use other related variables so that other factors that might cause opportunistic behavior can be identified.]]>
<![CDATA[Agresivitas Pajak : Manajemen Laba, Komisaris Independen, dan Intensitas Persediaan ]]>
<![CDATA[Anis Febriana]]>;
<![CDATA[Adhitya Putri Pratiwi]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i2.8428
<![CDATA[The purpose of this study is to determine the effect of Profit Management, Independent Commissioners, and Inventory Intensity on Tax Aggressiveness. This study uses a sample of Consumer Non-Cyclicals Sector Companies on the Indonesia Stock Exchange in 2017-2021. The data used in this study are financial statements and annual reports. The sampling of this study used the purposive sampling method and based on existing criteria, 31 company data were obtained and analyzed using panel data regression techniques with fixed effect models to test the hypothesis. Data is processed with the help of Eviews 9 software. The results obtained show that simultaneously profit management, independent commissioners, and inventory intensity have an effect on tax aggressiveness. The results obtained show partially that profit management affects tax aggressiveness, independent commissioners have no effect on tax aggressiveness, and inventory intensity affects tax aggressiveness. This research is limited to the Consumer Non Cyclical Sector with the majority of independent commissioners amounting to 30% of the total commissioners so it is unable to prove its effect on tax aggressiveness. It is hoped that future researchers can continue this research by making changes to the sectors used and focusing on sectors with an independent board of commissioners ownership percentage of more than 30%.]]>
<![CDATA[Pengaruh Kredit Bermasalah, Likuiditas, dan Inflasi terhadap Profitabilitas Bank BUMN ]]>
<![CDATA[Khairina Salsa Putri]]>;
<![CDATA[Winarni]]>;
<![CDATA[Mirasanti Wahyuni]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i2.8432
<![CDATA[This research aims to determine the effect of Non Performing Loan, Liquidity, and Inflation toward Profitability on the State-Owned Bank period 2013 – 2022. In this research the sampling technique used was non probability sampling technique and managed to obtained 4 banks. The data used is secondary data from the annual financial reports of State-Owned Banks. The data analysis model uses the Multiple Linear Regression Model. The data analysis technique uses the F Statistical Test, the t Statistical Test, and the Coefficient of Determination. The results of the analysis show that NPL, LDR, and Inflation simultaneously have a significant effect on Profitability. NPL, LDR, and Inflation partially have a significant effect on Profitability at State-Owned Banks for the 2013 – 2022 period. The limitations of this study are the independent variables and the population used are still limited, so it is hoped that next research can add to the independent variables and the population widely.]]>
<![CDATA[Pengaruh Kenaikan Suku Bunga the Fed, Harga Minyak Dunia terhadap IHSG dalam Pergerakan Pasar Modal ]]>
<![CDATA[Cindy Carolina Kurniasari]]>;
<![CDATA[Yanna Eka Pratiwi]]>;
<![CDATA[Siwidyah Desi Lasianti]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i2.8478
<![CDATA[This study aims to determine the simultaneous and partial effects of The Fed Interest Rate, World Oil Prices, and World Gold Prices on the Composite Stock Price Index (CSPI), as well as identifying the dominant independent variable. The study's population includes The Fed Interest Rate, World Oil Prices, World Gold Prices, and the CSPI. The sample comprises all available data on The Fed Interest Rate, World Oil Prices, World Gold Prices, and the closing values of the CSPI at the end of each month from January 2019 to December 2022. The research employs a multiple linear regression analysis model processed using the SPSS 16 program. Hypothesis testing is conducted using statistical tests. The study's findings lead to several conclusions: (1) The Fed Interest Rate and World Oil Prices have a significant partial effect, whereas World Gold Prices do not significantly affect the CSPI on a partial basis. (2) Collectively, The Fed Interest Rate, World Oil Prices, and World Gold Prices significantly influence the CSPI. (3) Among the independent variables, The Fed Interest Rate emerges as the dominant factor affecting the CSPI.]]>
<![CDATA[Efisiensi Operasional Bank Umum Syariah ]]>
<![CDATA[Budi gautama Siregar]]>;
<![CDATA[Aswadi Lubis]]>;
<![CDATA[Muhammad Salman]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i2.8571
<![CDATA[The purpose of this study was to analyse and describe the effect of Non-Performing Financial, Capital Adeuacy Ratio and bank size on the operational efficiency of Islamic Commercial Banks for the period 2017-2022. This research approach is quantitative with the source of data used is secondary, namely quarterly reports from Islamic Commercial Banks. In determining the sample used with purposive sampling technique, so that the data that met the criteria were 8 banks with 20 quarters from 2017-2022. Data analysis was carried out through statistical methods, namely descriptive analysis, classical assumptions hypothesis testing with the help of the Eviews application. The results showed that Non-Performing Financial affects the level of operational efficiency of Islamic Commercial Banks while Capital Adequacy Ratio and bank size cannot affect the operational efficiency of banks.]]>
<![CDATA[Sebuah Studi Fenomenologi: Menelisik Informasi Akuntansi Usaha Kecil di Kota Palangka Raya ]]>
<![CDATA[Wukuf Dilvan Rafa]]>;
<![CDATA[Putri Balqis Fahrianti Octaviony]]>;
<![CDATA[Shelly Laravida]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i2.8716
<![CDATA[Large companies are synonymous with their accounting implementation. This gives rise to the perception that only large companies can apply accounting, so small businesses are deemed not to need to apply accounting because of the low level of materiality, even though accounting is a business instrument. This research aims to examine accounting information, especially for small businesses, namely street vendors. This research is a type of qualitative research with a phenomenology data analysis approach. Data collection was carried out by conducting observations and in-depth interviews with the application of data reduction consisting of noema, noesis, bracketing, and eideric reduction. The research results stated that there was a separate understanding regarding the meaning of accounting; this happened because the informants had different levels of education. The first informant said that accounting is the basics of finance, buying and selling activities, and credit debits. The second informant defines accounting as expenditure and income activities until a final balance is obtained. The third, fourth, and fifth informants did not even know exactly what accounting was and only thought that accounting was for people who worked in a bank. The conclusion from this research is that all street vendors cannot understand the meaning of accounting and are unable to make business financial reports. The limitations of the research are related to the limited number of respondents, so it cannot be a basis for saying that all street vendors in Palangka Raya City do not understand accounting. Suggestions that can be given are to provide training for street vendors regarding financial reporting and the importance of making financial reports for businesses to provide opportunities for street vendors to obtain various funding and for future researchers to be able to review it from a quantitative aspect so that the amount of data obtained is more complete.]]>
<![CDATA[Pengaruh Net Profit Margin dan Current Ratio terhadap Harga Saham pada Perusahaan Food and Beverages ]]>
<![CDATA[Silvia Vanesa]]>;
<![CDATA[Ricky Evani]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i2.8795
<![CDATA[This research aims to test and analyze the influence of net profit margin (NPM) and current ratio (CR) on share prices in food and beverages companies listed on the Indonesia Stock Exchange (BEI) in the 2019-2022 period. The sampling method in this research uses a purposive sampling technique, using quantitative data types involving 108 data from 27 food and beverages companies listed on the Indonesia Stock Exchange. The data source in this research is secondary data obtained from financial reports, using a ratio scale. The analytical method used is multiple linear regression analysis. The results of this research show that net profit margin and current ratio influence stock prices. This study has limitations in processing data because the data tested before outliers is not normal, this is indicated that there is extreme data in several companies. Based on this, researchers can suggest further researchers using other sub-sectors such as the financial sector, mining sector, agricultural sector, and basic & chemical sectors, and other sectors besides the food and beverage sector.]]>
