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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 2 (2023)" : 20 Documents clear
Determinan Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Sampriyani Sihombing; Dian Puji Puspita Sari; Mentari Dwi Aristi
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8813

Abstract

This research aims to partially examine the influence of company size, solvency, profitability, KAP reputation and auditor opinion on manufacturing companies. The population of this study are all manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange during the 2017-2021 period. The sampling method in this research uses a purposive sampling method, namely by drawing samples based on certain considerations that are tailored to the interests and objectives of the research. The data analysis technique used is multiple linear regression analysis with a significance level of 0.05. The type of data used in this research is secondary data in the form of financial reports and independent audit reports for 2017 - 2021. The results of this research show that company size and solvency have no effect on audit delay. As well as profitability, KAP reputation and auditor opinion have an effect on audit delay
Good Governance and Public Trust Fandi Prasetya
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8831

Abstract

The success of a democratic country is the increasing public trust in the government. With increasing public trust, it is hoped that the community can participate in the government development process. One way that can be done to increase trust is good governance. Good governance itself consists of responsiveness, accountability, and transparency. However, in Indonesia, people's trust in the government has declined, contributing to the ineffectiveness of the government's performance. The number of corruption cases in Indonesia has also caused a decline in public trust. Therefore, this study aims to determine whether responsiveness, accountability, and transparency affect public trust. The novelty of this research is the use of data processing methods. The research method used was distributing questionnaires and then processing the data using SEM PLS. The research results show that responsiveness, accountability, and transparency affect public trust. The results of this study are anticipated to help government institutions promote good governance and boost community trust. Furthermore, this research is expected to enhance the community's understanding of the importance of information and communication technology in evaluating government performance.
Pengaruh Dukungan Remote Audit terhadap Kualitas Audit melalui Teknologi Informasi di Era Teknologi 4.0 dan Masyarakat 5.0 Nur Ismanidar; Muhammad Salman; Ahmad Ridha
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8856

Abstract

This paper aims to explore and conceptualize the influence of remote audit support on audit quality through information technology as an intervening variable in government financial oversight. The challenges of conducting audits due to the implementation of Large-Scale Social Restrictions (PSBB), followed by policy transitions that significantly restrict the movement and interaction among people, pose a unique challenge for auditors. Therefore, to maintain audit quality, remote audit support with the use of IT-Based as the basis for developing internal audit integration in the government is crucial in facilitating oversight. Utilizing information technology and establishing an early warning system, which is a shift from conventional to technology-based approaches, are preventive efforts in internal control through auditing, reviewing, evaluating, monitoring, and supervising other activities. The proposed method is a quantitative study that will involve auditors from the Supreme Audit Agency (BPKP). It is anticipated that this conceptual paper will provide valuable insights and information, paving the way for future empirical research in this field.
Implementasi Akuntansi Murabahah terhadap Pembiayaan Kepemilikan Rumah pada Perbankan Syariah Nurliza Lubis; Ainul Yusna Harahap; Fathia
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8879

Abstract

The purpose of this study is to find out how murabahah accounting is applied to Islamic banking, especially Bank Aceh Syariah Kota Kualasimpang. This study applies qualitative descriptive analysis. Data was collected through interviews with company employees and finance teams that handle homeownership financing, and documentation such as financial statements and literature. Qualitative descriptive analysis is used to analyze the data obtained. The results of the study show that Bank Aceh Syariah Kota Kualasimpang has not implemented murabahah accounting fully by the concept of Islamic accounting. In the results of the study, the bank did not set fines for customers who were late in paying financing, both when admitting and calculating fines. The limitation of this study is that the results are difficult to generalize broadly because the research is only based on research studies on one Islamic bank. So that the next researcher can add the amount of research to other Islamic banking so that the results of the research can be widely generalized.
Kesenjangan Generasi terhadap Anti-Freud Awareness Ghina Adhha Haura; Nurliza Lubis
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8888

Abstract

This research is a idea of novelty which aims to empirically test about generation gap there is generation X, Y/Milenial, generation Z and Boomers toward anti-fraud awareness which was analyzed with seven variables, there is tone of the top, anti-fraud training, implementation of code of conduct, hotline/whistleblowing system, segregation of duties, fraud risk assessment and background checks. The data source was obtained from distributing questionnaires to individuals in the educational environment. Sampling was carried out at random or simple random sampling. The analytical method used is the Mann-Whitney test with SPSS 25. The research results show that there is a generation gap between generations X and Y, generations X and Z and generations Y and Z. Meanwhile for Generation X and Boomers, generation Y and Boomers as well as generation Z and Boomers do not show a generation gap to raise awareness about the importance of fraud prevention. The limitations of the research are the respondents, especially the Boomer generation respondents. So that further research can increase the number of respondents and in a different scope. It is hoped that this research will provide benefits for determining strategies for anti-fraud awareness according to the character of each generation.
Analisis Pertumbuhan Ekonomi, Jumlah Penduduk dan Indeks Pembangunan Manusia terhadap Distribusi Pendapatan di Aceh Bagian Timur Fadillah; Puti Andiny; Rinaldi Syahputra
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8907

Abstract

This research aims to determine the influence of Economic Growth, Population and Human Development Index on Income Distribution in Eastern Aceh simultaneously and partially in 2012-2021. This research uses time series data using panel data regression analysis method. E-Views application version 10, which produces a coefficient value for the Economic Growth variable of 0.9402 and has an insignificant effect on Income Distribution. The population coefficient value is 0.5946 and has insignificant effect on Income Distribution. The coefficient value of the Human Development Index is 0.0006 and has an effect significant to Income Distribution. The coefficient of determination (R2) is 0.6948 or 6948%. Meanwhile, the remaining 30.16% was influenced by other factors not examined in this research.
Rasio Profitabilitas dan Kinerja Saham Herbowo; Nanik Niandari; Budhi Purwantoro Jati
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8941

Abstract

This study aims to test the effect of Return on Equity (ROE), Return on Investment (ROI) and Operating Profit Margin (OPM) on stock performance. This research was conducted on basic industrial and chemical sector manufacturing companies listed on the IDX. 77 companies were used as samples with an observation number of 230 companies. The sampling method used purposive sampling with multiple linear regression analysis. This study used secondary data in the form of company financial statements downloaded through the company's www.idx.co.id and official website. The results showed that only Return on Equity has a positive effect on stock performance while the Return on Investment (ROI) and Operating Profit Margin (OPM) do not affect stock performance. This research is expected to strengthen empirical evidence regarding the influence of profitability factors on an entity's stock returns. This research has limitations, namely that it only tests the influence of fundamental factors in the form of financial profitability ratios, so that further research can involve fundamental factors outside the company's financial performance, such as macroeconomic factors.
Penerapan SAK EMKM berbasis Penggunaan QRIS dan Literasi Keuangan (Studi persepsi Pelaku UMKM Kuliner Tasikmalaya) Yesti Siti Nurjanah; Taufik Wibisono
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.9007

Abstract

The writing of financial reports by culinary MSME players in Tasikmalaya is still experiencing obstacles due to the low understanding of financial literacy and the application of manual reporting systems. Although in fact, the preparation of financial reports that meet the standards will make it easier to get access to funding. To help make the quality of standard financial reports, this study aims to determine the effectiveness of financial literacy and the decision to use QRIS on the implementation of financial reporting based on SAK EMKM. this study uses a quantitative method with an explantory survey of culinary MSME players in Tasikmalaya who have used QRIS. The sampling technique used rondom sampling and managed to collect data from 158 respondents. The results showed that financial literacy contributed to the decision to use QRIS and SAK EMKM reporting. The decision to use QRIS makes the highest contribution to MSME actors in reporting finances based on SAK EMKM. The results of the study provide valuable direction for culinary MSME players in Tasikmalya that to facilitate the preparation of financial reports based on SAK EMKM, they can implement transactions with QRIS and continue to improve financial literacy. The limitations of this study only use research objects focused on Culinary MSMEs in Tasikmlaya and only examine the use of QRIS for financial reports. Suggestions for future research can conduct research with a wider and more diverse object, and can develop with other variables that can improve the quality of financial reports for business sustainability.
Pengaruh Komponen Risk Based Bank Rating Terhadap Harga Saham pada Perusahaan Perbankan BUMN Mayang Murni; Lily Karlina Nasution; Ika Sari Dewi
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.9238

Abstract

ABSTRACT A good financial services company can be reflected in the quality of its issuer's performance. In banking companies, there are several indicators for assessing bank health, one of which is the Risk Based Bank Rating. This assessment component is used to observe its effect on share prices. This research aims to observe the influence of the risk profile through Net Performing Loan, good corporate governance through institutional ownership, managerial ownership, the audit committee, the board of commissioners, earnings through ROA, capital through CAR, and efficiency using BOPO on share prices of state-owned banking companies in Indonesia from 2017–2021. The data used is secondary data from the financial reports of state-owned banking companies in Indonesia and was analyzed using multiple linear regressions. The results showed that simultaneously, the variables institutional ownership, managerial ownership, audit committee, board of commissioners, ROA, CAR, NPL, and BOPO have a significant effect on share prices. Meanwhile, only the institutional ownership, managerial ownership, and ROA variables have a positive and significant effect on share prices.
Pengaruh Sistem Informasi Akuntansi Berbasis Artificiall Intelligence Terhadap Kinerja Karyawan (Studi Pada PT Bank Syariah Indonesia Tbk di Kota Langsa) Indi Yunita; Tuti Meutia; Iqlima Azhar
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.9256

Abstract

The research was conducted with the aim of finding out the effect of human resource competence, artificial intelligence-based accounting information systems on employee performance (study at PT Bank Syariah Indonesia Tbk in Langsa City). This type of research is quantitative, the data source used is primary data. The population and sample for this research are employees at PT Bank Syariah Indonesia Tbk in Langsa City, totaling 120 people as the population, and 96 respondents as the sample in this research. The data obtained was analyzed using SPSS (Statistical Package For Social Sciences) analysis techniques. The equation model analyzed is multiple linear regression analysis, classical assumption testing and hypothesis testing (T test, F test and coefficient of determination (R2)). The research results show that partially human resource competency, artificial intelligence-based accounting information systems have a significant positive effect on employee performance. Simultaneously, all independent variables, namely human resource competency, artificial intelligence-based accounting information systems together have a significant positive influence on employee performance. The limitations of this research are only limited to discussing human resource competencies, artificial intelligence-based accounting information systems on employee performance. Research should be developed with various other variables to find out how other variables influence employee performance. It is recommended that future researchers conduct research on different types of companies or different locations and add other variables that influence employee performance.

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