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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
 1   2 
Search results for , issue "Vol 8 No 2 (2024)" : 14 Documents clear
Keterlibatan Pemangku Kepentingan dalam Laporan Keberlanjutan PT Pertamina Berbasis GRI Standar 2021 Veren Putri Shamaya; Alhabsyi, Amru; Maria Yovita R Pandin
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.v8i2.10657

Abstract

This study aims to analyze stakeholder engagement in the preparation of PT Pertamina's sustainability report based on the GRI 2021 standards. The method used is descriptive qualitative research utilizing secondary data from PT Pertamina's 2023 sustainability report, analyzed based on GRI 2-29 disclosure. The results show that PT Pertamina involves various stakeholders, including shareholders, customers, employees, regulators, and communities, through active dialogue, routine reporting, surveys, and specific programs. This engagement enhances transparency, credibility, and sustainability performance while building public trust and minimizing operational risks. This study is limited to data from 2023 and does not include direct interviews with stakeholders, which restricts a comprehensive representation of their perspectives. Future research is recommended to analyze data over multiple years, include direct stakeholder interviews, and explore other reporting frameworks to broaden insights and provide more comprehensive recommendations
Optimalisasi Struktur Modal Dengan Trade Off Theory Pada Bank Umum Syariah Budi Gautama Siregar; Muhammad Salman; Aswadi Lubis
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.v8i2.10663

Abstract

This study aims to evaluate PT's financial performance. Bank Mega Syariah through liquidity ratio analysis with the Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), Return on Assets (ROA), and Return on Equity (ROE) approaches. This research is descriptive quantitative, where the data is analyzed, and the results are described to provide an overview of the bank's financial performance. The data used is secondary data from PT's financial statements. Bank Mega Syariah for the period 2013-2021. The results show that the financing-to-deposit ratio (FDR) has fluctuated, with the highest levels in the second and third quarters of 2015, at 104.19% and 102.89%, respectively. Based on the analysis of the Capital Adequacy Ratio (CAR), PT. Bank Mega Syariah shows excellent capital. The ROA study shows several periods that are considered unhealthy based on Bank Indonesia standards, namely in the third and fourth quarters of 2016, 2017, and the fourth quarter of 2021. ROA describes the ability of PT. Bank Mega Syariah is making profits from its assets. Meanwhile, the ROE analysis shows that the condition of PT. Bank Mega Syariah is included in the unhealthy category. This research only focuses on the study of liquidity, solvency, and profitability ratios, so there is still an opportunity for further research that can explore other aspects, such as profitability, growth, or the application of a balanced scorecard.
Pengaruh Corporate Governance Perception Index Terhadap Tingkat Financial Distress Mayang Murni; Lily Karlina Nasution
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.v8i2.10828

Abstract

Banking companies have a role as an intermediary institution because of the foundation in building a country's economy. Banking companies that implement good Corporate Governance practices tend to be free from bad things like financial distress. This research aims to observe the influence of Corporate Governance Perception Index on Level of Financial Distress in BUMN Banking Companies form 2018-2023. . The data used is secondary data from the financial reports of state-owned banking companies and was analyzed using linear regressions. The result showed that Corporate Governance Perception Index has a influence on Financial Distress with a value that tend to small 5,9% with a minus contant, its means that the effect of implementing good Good Corporate Governance does not greatly affect the level of Financial Distress in BUMN Banking Companies in Indonesia. This is a limitation in the study, namely the object of research on BUMN companies in Indonesia, where the majority of ownership by the Government so that control and assurance of the continuity of a company depends on Government policies and public interests, so as not to worry about things like the level of financial distress. Based on the limitations, one suggestion that can be given is to replace the object of research on private companies included in the ranking of the Indonesian Institute for Corporate Governance or the ASEAN Corporate Governance Scorecard, as well as adding other fundamental indicators in assessing the level of Financial Distress
Studi Komparatif Eropa dan Indonesia (Perbedaan pada Standar Akuntansi Pemerintah) Ghina Adhha Haura; Ella Rahmayanti
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.v8i2.10923

Abstract

Each country certainly has different Government Accounting Standards. This can be seen from the different forms of philosophy of each country, such as the state of the economy, social environment, culture, politics, law, and defense and security of each country. The process of modernizing public sector accounting is carried out intensively by stakeholders because there is a demand for high quality and relevant disclosures to decision making as financial information to meet transparency and accountability capabilities. The forms of accounting standards used by the public sector across Europe are heterogeneous or varied. Meanwhile, the Government of Indonesia began to fully enforce the Accrual-Based Government Accounting Standards for all local governments after the issuance of Government Regulation number 71 of 2010. The purpose of this comparative study is to examine the literature on the differences in Government Accounting Standards in member countries of the European Union and Indonesia. The benefits of this research are expected to provide comprehensive information regarding the description of Government Accounting Standards, especially in European Union countries and Indonesia. The results of this study are Government Accounting Standards in the European Union and Indonesia countries are very different from the point of view of the bodies that set the standards, related regulations, country needs and legal basis in each country. This research is limited to the literature to compare Government Accounting Standards in various European countries and Indonesia. Future research can compare Government Accounting Standards in Asia, especially Southeast Asia, because the structure of government in Asia is almost similar in terms of progress and governance structure.

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