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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 15 Documents
 1   2 
Search results for , issue "Vol 9 No 1 (2025)" : 15 Documents clear
Peran Sistem Informasi Akuntansi Penerimaan Kas dalam Optimalisasi Pengendalian Internal (Studi pada PT. GLR) Rahayu, Duwi
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i1.12008

Abstract

This study analyzes the role of the cash receipts accounting information system in optimizing internal controls at PT. GLR, while also assessing the alignment of the company's practices with accounting theory and internal control principles. The research findings are expected to serve as a basis for evaluating and recommending system improvements. A qualitative method was employed, with data collected through interviews, documentation, and observation. Data validity was tested using technique triangulation, while data analysis involved reduction, presentation, and conclusion drawing. The results reveal that the cash receipts accounting information system at PT. GLR is not yet optimal due to the lack of a clear flow diagram. Additionally, internal controls remain weak, particularly in the organizational structure, where there is a gap between administrative and financial functions that needs to be addressed to enhance efficiency and accountability.
KEPUTUSAN MEMBAYAR ZAKAT MELALUI BAITUL MAL Salman, Muhammad; Iskandar Muda; Andri Soemitra; Yoserizal
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i1.12295

Abstract

Tujuan: Penelitian ini mengusulkan menggunakan model penelitian baru yang sejauh ini belum ditemukan telah dianalisis oleh peneliti lainnya terutama di Aceh terkait dengan keputusan membayar zakat di Badan Baitul Mal Aceh. Desain Penelitian: Penelitian ini didesain menggunakan teknik sampling yang digunakan adalah non probability sampling dengan teknik purposive sampling. Jumlah responden adalah 229 orang yang membayar zakat di Baitul Mal Di Aceh. Temuan Penelitian: Hasil analisis menunjukan bahwa seluruh pengaruh antar variabel telah positif dan signifikan. Kemudian Literasi zakat secara positif dan signifikan mempengaruhi keputusan membayar zakat muzakki di Aceh dan Keterbukaan informasi secara positif dan signifikan mempengaruhi keputusan membayar zakat muzakki di Aceh. Selanjutnya Syariah norma subjektif secara positif dan signifikan mempengaruhi keputusan membayar zakat muzakki di Aceh. Dan Dari hasil analisis struktural dengan menggunakan metode bootstraping ditemukan bahwa peran variabel moderasi regulasi zakat adalah signifikan atau pemoderasi penuh yang dapat memperkuat pengaruh literasi zakat terhadap keputusan membayar zakat. Untuk penelitian selanjutnya direkomendasikan untuk memperluas unit analisis dengan penambahan jumlah sampel agar kesalahan pengukuran dalam pengaruh secara langsung maupun tidak langsung dapat semakin diperkecil. Originalitas: Model penelitian yang dikembangkan pada kajian ini merupakan model baru yang belum ditemukan kajiannya oleh peneliti lain sejauh penelitian ini selesai dilakukan terutama di Aceh. Kajian ini berkontribusi dalam meningkatkan kesadaran muzakki dalam menunaikan zakat di Baitul Mal Aceh.
Analisis Determinan Kualitas Laba pada Perusahaan Manufaktur Sektor Indsutri Konsumsi Devi Maya Sari
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i1.12354

Abstract

This study aims to analyze the effect of company size, company growth, and profitability on earnings quality in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the period 2018–2024. The approach used is quantitative with an explanatory research type. The sample was determined using a purposive sampling technique and obtained 17 companies. Secondary data was obtained from annual financial reports through the official IDX website and analyzed using multiple linear regression with SPSS version 26. The results of the study indicate that partially, company size does not have a significant effect on earnings quality, while company growth and profitability have a significant effect. Simultaneously, all three variables have a significant effect on earnings quality, with profitability as the most dominant variable. These findings contribute to the development of literature and practical benefits for management, investors, and regulators. Further research is suggested to add variables such as leverage, ownership structure, or good corporate governance (GCG)
PENGARUH CURRENT RATIO, RETURN ON ASSETS, DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PT. INDOSAT Tbk PERIODE 2020-2024 Andi Asrul; Mahadi Alkautsar; Muhammad Jovan Edliansyah; Fazhar Sumantri
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i1.12372

Abstract

This research was carried out to examine the extent to which the stock price of PT. Indosat, Tbk is influenced by CR, ROA, and DER. The quantitative approach was chosen as the research methodology, and the current research uses secondary data types. The data samples analyzed include quarterly data of the company PT. Indosat, Tbk from 2020 to 2024 and information from Yahoo Finance about stock prices. Results from the T-test analysis indicate that the stock price of PT. Indosat, Tbk is impacted by DER. Conversely, the stock price of PT. Indosat, Tbk is not influenced by ROA and CR. In the F-test evaluation, the stock value of PT. Indosat, Tbk is not affected by CR, ROA, and DER.
Analisis Empirik tentang Penganggaran Daerah dan Pandemi COVID-19 Junita, Afrah; Meutia, Tuti; AS, Agus Putra; Nita Erika Ariani
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i1.12374

Abstract

This study aims to examine differences in budget size, budget changes, and budget absorption between the budget period before the Covid-19 pandemic (in 2018-2019) and during the Covid-19 pandemic (in 2020-2021) in district and city governments in Aceh Province. The sample in this study was 23 regencies/cities with the data used sourced from local government financial report documents that have been audited by external auditors and regional revenue and expenditure budgets that have been determined by regional regulations or qanuns. The results of the analysis show that there is a significant difference between the period before and during the Covid-19 pandemic for the amount of the budget and changes in the budget, while for budget absorption there is no difference. This may be due to Government intervention in budget policies during the Covid-19 pandemic. These results have implications for the need to redefine changes in regional budgets and affirm the authority of local governments in managing their finances within the framework of implementing consistent and effective fiscal decentralization.

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