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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 14 Documents
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Search results for , issue "Vol 8 No 2 (2024)" : 14 Documents clear
Penilaian Kinerja dengan Menggunakan Konsep Balanced Scorecard Rezki Zurriah; Nasrul Kahfi Lubis; Isna Ardila; Nia Agustina
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10110

Abstract

This study aims to determine and analyze the performance assessment of PT. Bank SumutkcpPulo Brayan which is measured from a financial perspective, customer perspective, internal business process perspective, growth and learning perspective. Sampling in this study is to use a saturated sample selection (simple non random sampling). Data collection techniques in this study were interviews, questionnaires, and literature study, documentacion. The data analysis method used was descriptive qualitative analysis method. The results showed that the assessment of the performance of the PT. Bank SumutKcpPulo Brayan when measured from a financial perspective the results were very bad, the performance assessment of the PT. Bank SumutKcpPulo Brayan when measured from the customer's perspective was good, the performance assessment of the PT. Bank SumutKcpPulo Brayan when measured from the perspective of internal business processes are good, and the performance appraisal of the office of PT. Bank SumutKcpPulo Brayan when measured from a growth and learning perspective is good.
Pengaruh Kepemilikan Manajerial, Kepemilikan Institusional, Kepemilikan Asing, dan Kepemilikan Keluarga terhadap Penghindaran Pajak Evi Nurjana Mujid; Rochmad Bayu Utomo
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10633

Abstract

The aim of this research is to determine whether managerial ownership, institutional ownership, foreign ownership and family ownership have an influence on tax avoidance. The population used in this research is all manufacturing companies listed on the Indonesia Stock Exchange in the 2013-2022 period. Using purposive sampling techniques, this research obtained 12 companies as research samples. The analytical method used in this research is multiple linear regression analysis, using SPSS. The results of this study show that managerial ownership, institutional ownership, and foreign ownership do not influence management activities in tax avoidance, while family ownership influences management activities in tax avoidance. The research employs publicly disclosed financial statement data, which may lack accuracy or completeness, data cleaning is performed using oulier elimination techniques, potentially excluding relevant insights and influencing the analysis outcomes. Future research is recommended to incorporate additional data, such as audited tax report, conduct comparative analysis of financial statement data across multiple years to detect consistent patterns, and utilize alternative calculation indicators to identify tax avoidance activities.
Praktik Bagi Hasil Maw’ah Blang di Desa Alue Keurinyai dalam Perspektif Islam Badriah; Zulfiani; Husni; Khairil Fata; Munawar Rizki Jailani; Lia Safrina
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10635

Abstract

This study aims to see how the practice of profit-sharing maw'ah blang in the agricultural sector in Alue Keurinyai village is from an Islamic perspective. This study is a qualitative study with a field study approach. Data collection was carried out through interviews and documentation. The results of the study showed that: 1) in carrying out the practice of maw'ah blang, the contract was carried out verbally, and the most frequently used cooperation system is muzara'ah, which is a collaboration between landowners and cultivators where the seeds come from the landowner with a profit sharing agreement according to mutual agreement. The profit-sharing system is carried out in two ways—first, 1/3:2/3 with 1/3 for the cultivator and 2/3 for the landowner. Second, 50%:50% using after getting the harvest, it is reduced by the initial capital, after getting the net results, it is divided 50%:50%. 2) If seen from the practices carried out by the Alue Keurinyai village community in general, it is by the theory of muzara'ah and mukhabarah discussed in the books of fiqh, while the method of profit sharing that they practice is in two forms. The first form is by the theory of muzara'ah or mukhabarah, while the second form is not in accordance, because profit sharing is carried out after deducting the initial capital, so that if the harvest does not meet the target, one of the parties will be harmed. This research is limited to the land maw'ah and in the village of Alue Keurinyai. Subsequent researchers can conduct it on other assets and in different places.
Peran Islamic Social Finance di Indonesia Menuju Sustainable Development Goals (SDGs) Yenni Samri Juliati Nasution; Saparuddin Siregar; Zen, M. Afif Shahputra; Edi Faisal Harahap; Rodi Syafrizal; Dewi Sundari
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10640

Abstract

This article discusses the important role of Islamic Social Finance (ISF) in supporting the achievement of the Sustainable Development Goals (SDGs) in Indonesia. ISF, which includes instruments such as zakat, infaq, sadaqah, and waqf, has great potential to contribute significantly to poverty alleviation, education improvement, public health, and environmental sustainability. Through effective management and collaboration between stakeholders, ISF can improve the social and economic welfare of the community, especially among vulnerable groups. However, challenges in optimizing ISF instruments are considerable, including the lack of understanding of the government and stakeholders in implementing ISF and the recent development of digital platforms. This article discusses the importance of ISF in achieving the SDGs and recommends the development of digital platforms, integrated Islamic social financing models, and community-based education initiatives to increase the effectiveness of ISF. With an innovative and collaborative approach, ISF is expected to be an effective tool in enhancing the role of Islamic economics in Indonesian society to achieve the SDGs and create a sustainable positive impact on society and the environment in Indonesia. For this reason, a development driving force is needed so that the SDGs and ISF targets can be achieved. This research is limited by inadequate digital infrastructure, unclear regulations, and a lack of trained human resources. Future research should focus on raising public awareness of ISF, developing supportive regulations, strengthening collaboration between the government and financial institutions, and exploring innovations in ISF products.
Dampak Perkembangan Ekonomi Digital terhadap Pertumbuhan Sektor E-commerce di Indonesia: Perspektif Teknologi, Konsumen, dan Regulasi Lubis, Nurliza; Ainul Yusna Harahap; Rahmad Tantawi; Nuri Aslami; Tina Novianti Sitanggang
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10649

Abstract

This study examines the impact of digital economic development on the growth of the e-commerce sector in Indonesia, focusing on the roles of digital technology, consumer behavior, and government regulation. Based on data from Google, Temasek, and Bain & Company (2023), Indonesia's e-commerce transaction value increased significantly from USD 21 billion in 2019 to USD 77 billion in 2022, contributing 8.9% to GDP in 2023. Using a quantitative method and surveys of 150 respondents consisting of e-commerce companies and consumers, multiple regression analysis results indicate that consumer behavior has the greatest influence (β = 0.467; p < 0.05), followed by digital technology (β = 0.325; p < 0.05) and government regulation (β = 0.178; p < 0.05). The model explains 73.2% of the variability in e-commerce growth, with the remaining 26.8% influenced by other external factors. This study has limitations regarding the sample size, focus on specific variables, and reliance on quantitative methods. Future researchers are advised to broaden the scope of the study, consider additional relevant variables, and employ more diverse approaches to obtain more comprehensive results. This study highlights the need for collaboration among governments, businesses, and consumers to create an inclusive and sustainable e-commerce ecosystem.
Kinerja Pengelolaan Keuangan Pemerintahan Kota Surabaya Selya Budi Juliana; Septiana Dinda Aulia; Indah Ayu Oktavia; Maulidia Mawanti; Sifa Cahya Maula; Fandi Prasetya
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10655

Abstract

This research was conducted with the aim of examining the financial management performance of the Surabaya City Regional Government. By using quantitative descriptive research methods. And using secondary data sources, namely the Surabaya City Budget Realization Report (LRA) 2018 - 2022. In analyzing the performance of researchers using the independence ratio, compatibility ratio, growth ratio, and effectiveness ratio. Based on the results of the study, it was found that the ratio of regional financial independence of the Surabaya City Government in 2018-2022 was categorized as high. However, the calculation of the compatibility ratio analysis of capital expenditure compared to operational expenditure shows that there is no compatibility. The ratio of regional financial growth of the Surabaya City government is also still in the low category. and for the effectiveness ratio of Regional Original Revenue (PAD) Surabaya City is still running quite effectively. However, this study still has limitations, namely in the use of data sources which are limited to financial statement data two years before the pandemic, during the pandemic, and two years after the pandemic. With these limitations, further research is expected to expand the observation period and discuss in more detail the financial performance of local governments using qualitative methods.
Tren Kontemporer dalam Audit: Harmonisasi Teknologi dan Keberlanjutan dalam Praktek Audit Rusli, Urisnawati; Muslianti Middin; , Amiruddin; Syamsuddin
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10659

Abstract

In the modern era, audit practices are increasingly influenced by technological advancements and the need for sustainability. This article explores the harmonization of technology and sustainability in contemporary audit practices. The research methodology involves the analysis of scientific articles selected based on specific criteria, namely articles published within the time frame of 2015-2024 from journals in quartiles (Q1, Q2, Q3, and Q4). Utilizing the Prisma Watase Uake tool, 25 selected articles were identified. Through a Systematic Literature Review (SLR) approach, this research uncovers several technologies used to enhance the efficiency and accuracy of audits. Furthermore, the study highlights the importance of integrating sustainability into audits to assess the social and environmental impacts of companies. The findings indicate that the combination of technology and sustainability not only improves audit quality but also supports corporate social responsibility objectives. This article provides valuable insights for accounting professionals and researchers to understand the challenges and opportunities in the field of auditing in the future. The article has limitations due to the review of only 25 articles using Prisma Watase Uake, which is considered inadequate for a comprehensive understanding. Further research is needed to increase the volume of literature reviewed and to apply different methodologies. A qualitative approach could offer deeper insights into the experiences of audit practitioners in integrating technology and sustainability, as well as the challenges faced in the field.
Pemetaan Faktor Sosial-Ekonomi Penyebab Stunting di Kabupaten Aceh Timur Puti Andiny; Afrah Junita; Tuti Meutia; Umi Sefiana Barokatul Aulia
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10661

Abstract

The objective of the research is to identify and map socioeconomic factors that influence stunting rates in children in East Aceh Regency. The analytical method utilized is descriptive qualitative, utilizing interview techniques. The interviewees for this study were nutrition officers from community health centers located in each sub-district of East Aceh Regency. According to the study's findings, the factors that contribute to stunting are 1) a lack of parental understanding of the risk of stunting and the period of the First 1000 Days of Life, which has an impact on poor consumption patterns during pregnancy and parenting patterns for children, 2) family economic factors or low income levels among parents, and 3) a lack of access to health services. The limitation of this research is that researchers were unable to access all community health centers in East Aceh Regency due to logistical problems. It is hoped that future researchers would be able to conduct study in all health facilities in every sub-district of East Aceh Regency in order to create a map of the causes that cause stunting, which will be valuable in developing appropriate strategies for conquering stunting in the region
Pengaruh Green Accounting, Material Flow Cost Accounting, dan Environmental Performance terhadap Sustainable Development Irene Kurnianingtyas; Luh Putu Puji Trisnawati
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10667

Abstract

This study aims to analyze the impact of green accounting, material flow cost accounting (production cost, area size, production output), and environmental performance on sustainable development. The population of this study includes energy sector companies in the subsectors of oil, gas, coal, and palm oil listed on the Indonesia Stock Exchange (IDX) during 2020-2022. Data were collected secondary through purposive sampling, resulting in 23 companies with 69 observations, based on certain criteria. The analysis methods include descriptive statistics, classical assumption tests (normality, multicollinearity, autocorrelation, and heteroscedasticity), multiple regression, coefficient of determination, and hypothesis tests t and F using Eviews. The results show that green accounting, production costs, and production output have an impact on sustainable development, while area size and environmental performance do not have an impact. This study is limited by the availability of data and the number of sample companies, as well as the subjective measurement of green accounting. It is recommended to expand the sample, use more objective measurements, and add variables such as green intellectual capital, environmental cost, and internal corporate governance strength for future research.
Pengaruh Struktur Aktiva, Debt to Asset Ratio, Total Asset Turnover dan Return On Asset terhadap Price Book Value Amanda Sulistia; Priyambada Bagus Artanta
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.8567

Abstract

This study aims to determine the effect of Asset Structure, Debt to Asset Ratio, Total Asset Turnover and Return On Asset on the Price Book Value in advertising, printing and media sub-sector companies listed on the Indonesian Stock Exchange for the 2018-2022 period. This research is a type of descriptive research with quantitative methods. The sampling technique for this research uses a purposive sampling method, so that a sample consisting of 15 advertising, printing and media sub-sector companies listed on the Indonesian Stock Exchange for the 2018-2022 period is obtained. The data collection technique for obtaining secondary data is documentation. The analysis technique used in this research is multiple linear regression analysis with the help of the SPSS program. The limitation in the study is that the share price used to calculate the Price Book Value is the closing share price at the end of the year. so further researchers are advised to use share prices other than the closing share price at the end of the year, for example the average share price per month. The results showed that Asset Structure and Total Asset Turnover had an effect on Price Book Value, while Debt to Asset Ratio and Return On Asset had no effect on Price Book Value.

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