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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 8 No 1 (2024)" : 20 Documents clear
Pengaruh Kepercayaan Merek, Promosi, dan Harga terhadap Loyalitas Konsumen pada Bisnis Ritel Kosmetik Putu Diah Purnamayanti; Indiani, Ni Luh Putu
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.8679

Abstract

Women's cosmetics retail competition in Bali is growing rapidly, especially in Badung Regency. Intense competition encourages retail businesses to intensively increase consumer loyalty. This has led to interest in analyzing the factors that influence consumer loyalty to cosmetic retail stores in Badung. This study aims to determine the effect of brand trust, promotion and price on consumer loyalty. The population in this study is all customers of the cosmetic industry in Badung Regency. The study obtained 95 valid samples. Sampling using accidental random sampling technique. The data analysis technique uses multiple linear regression analysis. From the results of the study, it was found that brand trust, promotion, and price have a positive and significant effect on consumer loyalty. Aspects that need to be considered to increase brand trust, cosmetic retail stores need to offer quality beauty products, maintain a good reputation, offer products that can be relied on by consumers, offer beauty products according to the concept of consumer personality, and increase positive recommendations from consumers. To increase promotions, retail stores need to promote on social media regularly, implement quality promotions, and implement the right promotions for consumers such as following emerging trends. To provide the best price to consumers, retail stores need to make product price policies that are competitive compared to similar products elsewhere, making product price policies that are in accordance with the benefits obtained by consumers.
Pengaruh Tipe Perusahaan, Ukuran Perusahaan dan Profitabilitas terhadap Laporan Keberlanjutan Interaktif (Studi Kasus PT Askrindo) Oktavianty, Mufidah Sahla; Adelia Febriana; Maria Yovita R.Pandin
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.9189

Abstract

This study aims to examine how the voluntary disclosure of interactive sustainability reporting is affected by the size, profitability, and type of credit companies listed on the Indonesia Stock Exchange between 2022 and 2023. This analysis uses secondary data, including sustainability reports and financial statements for fiscal years 2022-2023. PT Askrindo, which operates in insurance or other credit companies, is used as a benchmark for comparison in this report. The independent factors in this study are company type, company size, and profitability, with the natural logarithm of total assets for company size, return on assets (ROA) for profitability, and industry group classified as low profile and high profile as examples of independent variables. Sustainability reporting is the dependent variable used. This study uses a descriptive quantitative design and multiple linear regression models in data processing and analysis. The results of the multiple linear regression model show that company size does not affect sustainability reporting, but industry type and profitability have a significant effect.
Memotret Intagible Assets di Desa Tambakrejo dalam Mewujudkan SDG’S: Perspektif Human Capital Mahanani, Qory Satiti; Mudrifah, Mudrifah; Irawan, Dwi
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.9258

Abstract

This study aims to reveal how the role of the Tambakrejo Village government in implementing human capital in village development to support village SDGs. This research uses a descriptive qualitative approach in describing the implementation of human capital with data analysis techniques that refer to the Miles and Huberman model. Data were collected using documentation techniques and semi-structured interviews to measure the depth of information with informants. The informants of this research are Tambakrejo Village officials. The results of this study indicate that Tambakrejo Village has the ability to realize village development that can support village SDGs, especially in the indicators of quality village education (SDG's goal 4) and the involvement of village women (SDG's goal 5). Although not yet fully optimized, this ability is motivated by the motivation of the village government in transferring their skills and knowledge to provide the best service to support sustainable development for their community. The contribution of this research is to provide insight in mapping the potential to support the achievement of village SDGs. This study has limitations where researchers only focus on one component of IC, namely human capital. So that future researchers can add other IC components such as structural capital and relationship capital.
Penerapan Zakat pada Perusahaan Sawit di Provinsi Aceh Muhammad Abthahi; Mulia Sari, Devi; Ardian
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.9825

Abstract

Qanun No. 3/2021 article 102, Paragraph 1 states that every company in Aceh is obliged to pay Zakat of 2.5 percent of the company's net profit through Baitul Mal. It is hoped that collecting corporate zakat can increase awareness of corporate zakat obligations as one of the pillars of economic and social development. It is hoped that palm oil companies, which are also an economic component, will also play a role in this matter, especially palm oil company zakat. The ineffectiveness of corporate zakat collection can be seen in the small number of companies that pay zakat every year. This research uses a literature study method. The results of this research can help palm oil companies in determining the amount of zakat from palm oil company net profits. The palm oil company sampled in this research is one of the palm oil companies in Aceh. The zakat potential for palm oil companies that is simulated to be calculated is only for two years, namely 2018 and 2019 according to their financial reports. This palm oil company is expected to be able to pay its palm oil company zakat in the coming year through Baitul Mal. The Company's Zakat that will be paid must have financial reports so that its financial performance can be measured.
Informasi Akuntansi Terkait Profitabilitas dan Biaya Monitoring untuk Keputusan Investor Perusahaan Healthcare dan Food and Beverage di Masa Pandemi Covid - 19 Miati Hana Pertiwi; Aisyaturrahmi
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.9860

Abstract

This research was conducted with the aim of determining the effect of ROA (Return On Asset) and NPM (Net Profit Margin) on stock price with capital structure as an intervening variable with the aim of providing accounting information to investors in making stock price buying and selling decisions. In this study, the population used was companies in the Healthcare sector and the Food and Beverage sub-sector registered on the IDX in 2020-2022. To test the hypothesis in this study, Multiple Regression Analysis was used and continued with Path Analysis to test intervening variables.The research results show that partial ROA has a negative influence on capital structure, while partial NPM has no influence on capital structure. In the second equation, ROA partially has a positive influence on stock price, NPM has a positive influence on stock price and capital structure has a negative influence on stock price. Indirectly, ROA has a significant effect on stock price through capital structure as an intervening variable, while indirectly NPM has no significant effect on stock price through capital structure as an intervening variable.
Perdagangan Internasional dan Dinamika Pertumbuhan Ekonomi di Indonesia Sania, Nisa
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.9989

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perdagangan internasional terhadap perkembangan ekonomi Indonesia. Metode penelitian yang diterapkan adalah pendekatan kualitatif dan deskriptif dengan menggunakan data sekunder dari Badan Pusat Statistik. Perdagangan internasional mencakup kegiatan perdagangan antara warga negara suatu negara dengan warga negara dari negara lainnya, yang didasarkan pada kesepakatan bersama. Perkembangan ekonomi suatu negara dipengaruhi oleh perdagangan internasional yang melibatkan ekspor dan impor. Salah satu keuntungan utama dari perdagangan internasional adalah kemampuan negara untuk melakukan spesialisasi dalam produksi barang dan layanan dengan biaya produksi yang lebih rendah. Hasil penelitian menunjukkan bahwa ekspor memberikan dampak positif dan signifikan terhadap perkembangan ekonomi Indonesia, sementara dampak impor tidak signifikan. Namun, baik ekspor maupun impor memiliki potensi untuk mempengaruhi perkembangan ekonomi Indonesia secara keseluruhan.
Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten Dairi sahala Purba; Febri Yoswan Sianturi; Anna Canria Siburian; Missa Kristina Nababan; Yosua Sinaga
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.10017

Abstract

This research aims to evaluate the financial performance of the Regional Government in Dairi district in the period 2013-2022 by observing 8 financial ratios. The author made observations by collecting information from various document sources in this research. The applied research method uses financial ratio analysis using secondary data from the official publication of the North Sumatra BPK. Time series data that is recorded systematically is then described in detail for evaluating government financial performance and decision making. In this research, it was revealed that the financial performance of the Dairi district government can be explained as follows: (1) the financial independence ratio shows very low results, with an average figure of 7.90%, (2) the regional financial dependence ratio shows low results. high, with an average figure of 90.1%, (3) the ratio of the degree of fiscal decentralization shows very low results, with an average figure of 7.3%, (4) the PAD effectiveness figure shows a very high level of success effective, with an average value of 166.0%, (5) the regional original income (PAD) efficiency ratio has very efficient results, with an average of 0.82%, (6) the regional tax effectiveness figure shows the level of success quite effective, with an average value of 95.8%, (7) the regional tax efficiency ratio has very efficient results, with an average of 4.2%, (8) the BUMD contribution ratio shows quite good results. According to the results of the analysis, it can be said that the implementation and financial management of Dairi district is still inadequate. The suggestion for further research is that qualitative research should be carried out by conducting in-depth interviews regarding the causes and obstacles faced by regional governments in regional financial governance.
-Analisis Indikasi Kecurangan Laporan Keuangan Menggunakan Model Beneish M-Score pada Perusahaan Property dan Real Estate Septian, Defel; Khairunnisa; Rivan Gunawan
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.10068

Abstract

This research aims to predict, analyze and identify fraudulent financial reports using the Benish M-Score method. The data collection method in this research is documentation. The sample used in this research is 35 Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2019 - 2022. The data analysis technique uses descriptive statistical analysis using the benchmark ratio index method. Based on the results of this research, it shows that the DSRI parameter index is classified as 24% manipulator, 14% gray company, and 62% non-manipulator. GMI is classified as a manipulator 33%, gray company 15%, and non-manipulator 52%. AQI is classified as a manipulator 14%, gray company 26%, and non-manipulator 60%. SGI is classified as a manipulator 13%, gray company 19%, and non-manipulator 70%. SGAI is classified as a manipulator 48%, gray company 1%, and non-manipulator 51%. LVGI is classified as a manipulator 14%, gray company 19%, and non-manipulator 67%. TATA is classified as a manipulator at 19%, a gray company at 6% and a non-manipulator at 75%. Companies classified as manipulators based on the 7 (seven) parameter indices are 31%, gray companies 2%, and non-manipulators 67%. Further research should not only focus on one sector but rather use two different business line sectors so that it can produce more comprehensive conclusions.
Peran Kelompok Tani dalam Program Kemitraan Konservasi secara Syariah pada Balai Besar Taman Nasional Gunung Leuser Andi Fauzan R. Pohan; Muhammad Zainal Abidin
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.10093

Abstract

This research aims to determine the role of the Conservation Forest Farmer Group (KTHK) in the conservation partnership program and the income level of the Conservation Forest Farmer Group (KTHK) in Gumpang Lempuh Village, Putri Betung District, Gayo Lues Regency. The results of the research show that there is a very significant role of farming communities who are members of the Conservation Forest Farmers Group (KTHK), there is a high active role of participation from farming communities who are members of KTHK in the implementation stages of the conservation partnership program in Gumpang Lempuh village, Putri Betung District, Gayo Regency Lues. The results of this research show a very significant role from members of the Conservation Forest Farmers Group (KTHK) in Gumpang Lempuh Village, Putri Betung District, Gayo Lues Regency in the program. This is evident from the data obtained in the field at each stage of the conservation partnership program in Gumpang Lempuh Village, Putri Betung District, Gayo Lues Regency, which is very high. The five types of forestry commodities that have been produced by the Geumpang Lempuh Village Conservation Forest Farmers Group in this partnership program include chilies, cocoa, candlenuts, bananas and ginger.
Analisis Faktor Sosial Ekonomi dan Demografi terhadap Kemiskinan di Kota Langsa Asnidar; Safuridar; Puti Andiny
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.10119

Abstract

The aim of this research is to analyze the influence of socio-economic factors (education and per capita income) and demographics (dependency ratio and sex ratio) on poverty in Langsa City, both partially and simultaneously. This research uses secondary data obtained from the Langsa City Central Statistics Agency. The data analysis method in this research uses the classical assumption test, multiple linear regression, t test, F test and coefficient of determination test. The research results show that partially socio-economic factors, namely the education variable, have a negative and insignificant effect on poverty in Langsa City, and the per capita income variable has a negative and significant effect on poverty in Langsa City. Meanwhile, partially demographic factors, namely the sex ratio variable, have a negative and insignificant effect on poverty in Langsa City, and the dependency ratio variable partially has a negative and significant effect on poverty in Langsa City. Simultaneously, socio-economic and demographic factors have a significant effect on poverty in Langsa City. Limitations in this research include that the variables used do not include all variables that influence poverty, so it’s hoped that future researchers can add other relevant bariables that influence poverty over a longer research period.

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