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[Determinan Penghasilan Utama pada Sektor Kehutanan di Indonesia ]]>
<![CDATA[Dedharya Immanuella Wardjanan]]>;
<![CDATA[Atika Fatimah]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v8i1.10156
<![CDATA[The forestry sector directly and indirectly makes a significant contribution to Indonesia's GDP. Forestry sector income is obtained from wood extraction activities, the wood processing industry, as well as related service sectors such as forest tourism and ecotourism. However, in 2021, the percentage contribution of the forestry sector to GDP is 0.66% or the lowest during 2017-2021, even lower than in 2020 when Covid-19 was occurring. This research aims to analyze the factors that influence the main income in the forestry sector in Indonesia. The data collection method is documentation and the data analysis method uses multiple linear regression. The data used in this research is cross section data from 34 provinces during 2021. The results of this research are that the variables of forestry plant cultivation labor and forest product levy labor have a significant effect on the main income of the forestry sector. Meanwhile, the mangrove ecosystem variable does not have a significant effect on the main income of the forestry sector. This is because more than half of the mangrove forest ecosystem in Indonesia is in a seriously damaged condition.]]>
<![CDATA[Pengaruh Lingkungan Kerja dan Kompensasi Terhadap Kinerja Karyawan Dengan Motivasi Kerja Sebagai Variabel Intervening Di Bank BNI ]]>
<![CDATA[Nazli Ramadhani Lubis]]>;
<![CDATA[Sonya Putri]]>;
<![CDATA[Parapat Gultom]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v8i1.10177
<![CDATA[This study aims to analyze employee performance at Bank BNI by using work environment variables and compensation as independent variables and work motivation as an intervening variable to analyze the effect of employee motivation levels. The sampling technique of this study used purposive sampling which amounted to 100 employees. Data collected using a questionnaire method through Google Form. The data analysis technique in this study was carried out using SmartPLS. The results showed that the work environment has no significant effect on employee performance while compensation and motivation have a significant effect on employee performance. In addition, the work environment has a significant effect on work motivation but compensation has no significant effect on work motivation. The work environment has no significant effect on employee performance through work motivation. However, compensation has a significant effect on employee performance through work motivation. The limitation of this research is that it only uses BNI BANK and with limited respondents. Further research is recommended to expand the research area by using several BANKs and also adding respondents and other variables related to employee performance so that it will produce even better research.]]>
<![CDATA[Pengaruh Good Corporate Governance, Konservatisme Akuntansi dan Ukuran Perusahaan terhadap Manajemen Laba yang Terdaftar di Bursa Efek Indonesia ]]>
<![CDATA[Dwi Utami, Diah yeni]]>;
<![CDATA[Nugraeni]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v8i1.10179
<![CDATA[This research aims to examine the influence on Good Corporate Governance, Accounting Conservatim and the Size of Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange. The population in this research os the Manufacturing Industry in the Consumer Goods Sector which is listed on the Indonesia Stock Exchange from 2021 to 2022. The data used in this research is secondary data in thefrom of financial reports on Manufacturing Companies in the Consumer Goods Industry Sector which are listed on the Indonesia Stock Exchange. The data collection method in this reseach uses purposive sampling which analyzes 66 compnies listed on the Indonesia Stock Exchange and in this reseach uses multiple linear regression analyzes testing, where previously classific assumptions were tested first. Based on the research result. Good Corporate Governance and Company Size have no effect on earnings management. Accounting Conservatism has an effect on suppressing opportunistic actions on the part of managers on the part of company. So the higher the conservatism in a company, the lower the level of earnings management in that company. This research does not all cover earnings management in Manufacturing Companies in the Consumer Goods Sector, almost 22% includs measurement of Good Corporate Governance, Accounting Conservatism, and Company Size only and the rest is not explained in this research. In further research, it can be further developed by using the Good Corporate Governance scoring index to make it better and it is hoped that share ownership and the Board of Directors will be announced so that when taking samples, the results will be better.]]>
<![CDATA[Efek Gaya Hidup dan Literasi Keuangan dalam Pengelolaan Keuangan (Studi Pada Keluarga Muda di Padangsidimpuan) ]]>
<![CDATA[Budi gautama Siregar]]>;
<![CDATA[Kuras Purba]]>;
<![CDATA[Muhammad Salman]]>;
<![CDATA[Aswadi Lubis]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v8i1.10196
<![CDATA[Tujuan penelitian ini adalah untuk menganalisis dan mendeskripsikan tentang pengaruh gaya hidup dan literasi keuangan terhadap pengelolaan keuangan pada keluarga muda di Kota Padangsidimpuan. Jenis penelitian ini adalah asosiatif deskriptif dengan menggunakan data primer melalui penyebaran kuesioner. Teknik sampling yang digunakan yaitu purposive sampling yaitu keluarga muda yang sudah berumur satu s.d dua tahun yang berada di Kota Padangsidimpuan dengan jumlah 100 responden. Pengolahan data penelitian dilakukan dengan bantuan aplikasi SPSS yang selanjutnya dianalisis melalui uji validitas dan reliabilitas, uji asumsi klasik, uji hipotesis dan analisis regresi berganda. Temuan penelitian dimana gaya hidup dan literasi keuangan memberikan pengaruh yang signifikan dan positif terhadap pengelolaan keuangan keluarga muda yang ada di Kota Padangsidimpuan. Besarnya pengaruh yang diberikan variabel gaya hidup dan literasi keuangan sebesar 41,3 %.]]>
<![CDATA[Pengaruh Komite Audit dan Kepemilikan Institusional terhadap Financial Distress ]]>
<![CDATA[Siti Muthia Hanif Robbani]]>;
<![CDATA[Ferdiansyah Ritonga]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v8i1.10291
<![CDATA[The aim of this research is to find out how institutional ownership and audit committees influence financial distress. Manufacturing companies in the industrial sector are the research population for the period 2018-2022. This research methodology uses a purposive sampling approach with a sample of 26 companies and a total of 130 financial reports. Multiple linear regression was used to analyze the data using the E-Views test. Based on research findings, institutional ownership has no effect on financial distress, but the audit committee has an effect on financial distress. The limitation of this research is the limited research sample because it was only carried out on industrial sector manufacturing companies listed on the Indonesia Stock Exchange (BEI) which was carried out for 5 years, namely from 2018-2022, then this research only used two variables, namely the audit committee and institutional ownership. . Suggestions for further research are expected to be able to add or expand the sectors studied or to add longer years of research. And it is hoped that further research will be able to measure financial distress using different models. Then, it is hoped that for companies it can be an illustration, especially for companies experiencing financial distress, to pay more attention to their finances.]]>
<![CDATA[Memaknai Laba Bagi Petani dan Tengkulak Garam Madura ]]>
<![CDATA[Nasifa]]>;
<![CDATA[Emilia Sula, Atik]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v8i1.10367
<![CDATA[This study aims to determine the differences in the meaning of profit for Madura salt farmers and middlemen. The location of the research was Pangarengan District, Sampang Regency. This research uses a qualitative approach. Informants in this study are a number of salt farmers who manage their own land and salt middlemen in Pengarengan sub-district, where both parties have experienced in the field of salt production and distribution for more than two years. Data analysis in this study uses systematic data analysis with several steps, namely data reduction, data presentation and conclusion drawing. The results showed that the meaning of profit for farmers and middlemen is not much different, namely getting as much profit as possible but has different purposes of use. According to salt farmers, profit is used to fulfill daily needs and pay debts, while according to middlemen, profit is used to develop business and improve economic standards]]>
<![CDATA[Manajemen Parkir dan Dampaknya terhadap Peningkatan Pendapatan Asli Daerah Kabupaten Aceh Tamiang ]]>
<![CDATA[Junita, Afrah]]>;
<![CDATA[Muhammad Ridla]]>;
<![CDATA[Agus Putra AS]]>;
<![CDATA[Junita Safitri]]>;
<![CDATA[Muhammad Salman]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v8i1.10436
<![CDATA[The aim of the research is to identify, inventory and assess parking problems and their impact on increasing PAD in Aceh Tamiang Regency. The research method used is a qualitative method. Data was collected through observations and in-depth interviews, informants were determined based on the suitability of research indicators. The location of research is the Aceh Tamiang. The results explain that the Aceh Tamiang Regional Government is currently still hampered by several things, such as the lack of strong human resources for collecting and managing taxes and levies in each regional apparatus; there is still resistance, both active and passive, from parking attendants; the database is incomplete and requires further improvement and there is no regular evaluation of the development of potential parking levies that have been managed by the government or levies that have the potential to become a source of new regional revenue.]]>
<![CDATA[Peran Ukuran Perusahaan Dalam Memediasi Corporate Governance Perception Index Terhadap Harga Saham Pada Perusahaan BUMN Indonesia Cluster Jasa Keuangan ]]>
<![CDATA[Mayang Murni]]>;
<![CDATA[Nasution, Lily Karlina]]>;
<![CDATA[Neni, Laelis]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v8i1.10488
<![CDATA[ABSTRACT Financial service companies are the foundation in building the economy because they have a role as intermediary institution. A good and reliable financial service company is reflected in the financial performance and quality of the issuer’s performance as assessed bg the value of the corporate government index. This research aims to observe the influence of the Corporate Governance Perception Index on Share Price mediated by Size Firm in Indonesian BUMN Companies in the Financial Service Cluster from 2019 – 2023. The data used is secondary data from the financial reports of state-owned banking companies in Indonesian BUMN and was analyzed using linear regressions and path analysis. The results showed that Corporate Governance Perception Index have a positive and significant effect on share price and Corporate Governance Perception Index have a positive and significant effect on size firm. And then Size Firm is able to play a role in mediating the effect of Corporate Governance Perception Index on Share Price. The limitation in this study is that the research object used is BUMN Banking, where the majority of shares are owned by the Government. So that the control of shares is very large by the Government which prioritizes public interests over economic considerations. Based on these limitations, suggestions that can be given to future researchers are to change the object of research. ABSTRAK Perusahaan jasa keuangan merupakan pondasi dalam membangun perekonomian karena memiliki peranan sebagai intermediary institution. Perusahaan jasa keuangan yang baik dan terpercaya tercermin dari kinerja keuangan dan kualitas kinerja emitennya yang dinilai dari nilai indeks corporate governance. Penelitian ini bertujuan untuk meliat pengaruh Corporate Governance Perception Index terhadap Harga Saham dengan dimediasi oleh Ukuran Perusahaan pada Perusahaan BUMN Indonesia Cluster Jasa Keuangan Tahun 2019-2023. Data yang digunakan merupakan data sekunder dari laporan keuangan Perusahaan Perbankan BUMN di Indonesia dan dianalisis menggunakan regresi linier dan analisis jalur. Hasil penelitian didapat bahwa Corporate Governance Perception Index memiliki pengaruh positif dan signifikan terhadap harga saham dan Coporate Governance Perception Index memiliki pengaruh positif dan signifikan terhadap ukuran perusahaan. Selanjutnya ukuran perusahaan mampu berperan dalam memediasi pengaruh Corporate Governance Perception Index terhadap Harga Saham. Keterbatasan dalam penelitian ini yakni objek penelitian yang digunakan adalah Perbankan BUMN, dimana mayoritas sahamnya dimiliki oleh Pemerintah. Sehingga kendali saham sangat besar oleh Pemerintah dimana sifatnya mengutamakan kepentingan public dari pada pertimbangan ekonomi. Berdasarkan keterbatasan tersebut, saran yang dapat diberikan bagi peneliti selanjutnya yakni mengganti objek penelitian.]]>
<![CDATA[Determinan Penerapan Standar Akuntansi Pemerintah (SAP) Berbasis Akrual dan Dampaknya terhadap Kinerja Keuangan Pemerintah Daerah pada OPD Kota Langsa ]]>
<![CDATA[Mayang Priska Anggraini]]>;
<![CDATA[Meutia, Tuti]]>;
<![CDATA[Iqlima Azhar]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v8i1.10506
<![CDATA[The purpose of this study was to examine the effect of the quality of human resources and information technology on the application of accrual-based government accounting standards (SAP) and its impact on local government financial performance in the OPD of Langsa City. The sample in this study were OPDs included in the leading sector in Langsa City which were selected using the Stratified Sampling method. Based on path analysis, it shows that the Quality of Human Resources has a positive and significant effect on the Application of Accrual-Based SAP, Information Technology has a positive and significant effect on the Application of Accrual-Based SAP, the Application of Accrual-Based SAP has a positive and significant effect on Local Government Financial Performance, the Quality of Human Resources has a positive and significant effect on Local Government Financial Performance, Information Technology has no effect on Local Government Financial Performance. Based on the sobel test, it shows that Accrual-Based SAP Implementation is able to mediate the effect of HR Quality on Local Government Financial Performance while Accrual-Based SAP Implementation is not able to mediate the effect of Information Technology on Local Government Financial Performance.]]>
<![CDATA[CRYPTO INVESTMENT CYBERCRIME ]]>
<![CDATA[Rahmad Tantawi]]>;
<![CDATA[Muhammad Salman]]>;
<![CDATA[Tuti Meutia]]>;
<![CDATA[Safrizal]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v8i1.13364
<![CDATA[This bibliometric analysis examines studies related to crypto investment cybercrime. This research is a literature review using the Harzing Publish or Perish and Mendeley search tools, limited to studies related to crypto investment cybercrime in the 2017-2023 research period and published in Scopus-indexed journals. The results of the study show that only four publications were found to be directly related to crypto investment cybercrime, so it is recommended that further research be conducted empirically and published in Scopus-indexed journals. The limitations of this study are that the review was only conducted through a literature review with a research period of the last five years, and it is recommended that future researchers analyze “crypto investment cybercrime” empirically and then conduct research on the financial sector analysis unit, such as in the banking sector and other financial institutions.]]>
