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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 186 Documents
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Dampak Pandemi COVID-19 pada Usaha Kerajinan Aceh Souvenir Kupula Indah di Kabupaten Pidie Fadli Syahputra; Muhammad Zainal Abidin; Kamal Fachrurrozi; Sry Rasyiidu Tebe; Sarfia Fonna
Jurnal Penelitian Ekonomi Akuntansi Vol 6 No 2 (2022)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v6i2.6545

Abstract

This research was conducted with the aim of knowing the impact of the Covid-19 pandemic on the Aceh Kupula Indah souvenir craft business in Garot Kab. Pidie. Data collection was carried out using interviews and questionnaires to the owner of the Kupula Indah Souvenir business and the head of the District UMKM Office. Pidie. This research method is descriptive qualitative analysis. The results showed that the Covid-19 pandemic had a bad impact on the sustainability of the Kupula Indah Souvenir craft business. Sales turnover decreased by 52% during the pandemic. The level of business productivity has become more passive during the spread of the Covid-19 pandemic. There are many obstacles in the marketing of souvenir products and the difficulty of achieving sales targets due to the continued spread of Covid-19, resulting in the government issuing a policy of limiting all public activities, which also hampers economic activities. It is hoped that the Kupula Indah Souvenir business owner should upgrade and develop new strategies in the Kupula Indah Souvenir business marketing system so that it can continue to grow and survive in the midst of the Covid-19 pandemic, and the MSME Service is expected to be more optimal in conducting coaching activities for business owners. and carried out evenly even though in a short time but also adequately
ANALISIS FINANCIAL DISTRESS PADA PERUSAHAAN PERBANKAN SYARIAH YANG TERDAFTAR DI BURSA EFEK INDONESIA Muhammad Zulkarnain; Sumaizar; Mukarramah
Jurnal Penelitian Ekonomi Akuntansi Vol 6 No 2 (2022)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v6i2.6588

Abstract

The study was conducted to analyze financial distress at 4 Islamic banks listed on the Indonesia Stock Exchange. The four banks became the population and sample in this study, which consisted of PT. Bank Syariah Indonesia Tbk (BRIS), PT. Bank Aladin Syariah Tbk (BANK), PT. Bank BTPN Syariah Tbk (BTPS) and PT. Bank Panin Dubai Syariah Tbk (PNBS). The data used is secondary data from the Financial Services Authority website for 2016-2021. The data analysis technique uses financial distress analysis with the Springate model. The research results obtained that only PT. Bank Syariah Indonesia Tbk (BRIS) for 2016-2021 is in good condition. PT. Bank Aladin Syariah Tbk (BANK) in 2016, 2018 and 2021 with results of S < 0.861 so that it can be declared unhealthy or experiencing financial difficulties. Likewise with PT. Bank BTPN Syariah Tbk (BTPS) also experienced financial difficulties in 2018 and 2018 with an S value <0.862. Then PT. Bank Panin Dubai Syariah Tbk (PNBS) in 2017 and 2021 also obtained an S value <0.862. This is because the Bank obtains a negative profit value or suffers a loss.
Pengaruh Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Belanja Daerah di Kabupaten Aceh Tamiang Miranda Ariska; Rizal Yani; Martahadi Mardhani
Jurnal Penelitian Ekonomi Akuntansi Vol 6 No 2 (2022)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v6i2.6455

Abstract

This study aims to determine the effect of regional original income and general allocation funds on regional spending in Aceh Tamiang district. This study uses time series data and was obtained from the Central Bureau of Statistics (BPS) of Aceh Tamiang Regency with the 2007-2021 time series. This research model uses multiple linear regression methods using the eviews application. The results of this study indicate that partially Own-Owned Revenue has a positive and significant effect on Regional Expenditure in Aceh Tamiang District, partially General Allocation Fund has a positive and significant effect on Regional Expenditure in Aceh Tamiang District, and simultaneously Regional Original Revenue and General Allocation Fund have an effect positive and significant towards Regional Expenditures in Aceh Tamiang District. The result of the coefficient of determination (R2) is 0.7495 or 74.95% and the remaining 25.05% is influenced by other variables outside this study.regional original income
ANALISA PERHITUNGAN HARGA POKOK PRODUKSI DENGAN METODE JOB ORDER COSTING (STUDI KASUS PADA PERABOT SEMANTOK PERKASA BANDA ACEH) Dewi Maya Sari; Meutia Handayani; Zaharatun Nighisa
Jurnal Penelitian Ekonomi Akuntansi Vol 6 No 2 (2022)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v6i2.6578

Abstract

This research examined the Semantok Perkasa Furniture company in Banda Aceh through a case study methodology and descriptive research. The purpose of this study is to create order cost cards and calculate the cost of manufacturing window sills using the job order costing method for Semantok Perkasa Furniture product lines in March 2022. By considering the actual costs incurred, Perabot Semantok Perkasa has never precisely determined the cost of production. The cost of production used to estimate the selling price is simply based on assumptions, thus the cost of raw materials and factory overhead costs cannot be accurately calculated. The findings indicated that there were gaps between the task order costing method and the company's approach for calculating the cost of manufactured goods. Because the cost of manufacturing determined by the company is less than the cost of production determined by the job order costing technique, Semantok Perkasa Furniture is expected to earn extra profit, according to the business's calculations.
PENGARUH GOOD CORPORATE GOVERNANCE TERHADAP BIAYA HUTANG STUDI PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021 Pitri yani; Poppy indriani
Jurnal Penelitian Ekonomi Akuntansi Vol 6 No 2 (2022)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v6i2.6587

Abstract

This study aims to determine the effect of Good Corporate Governance either partially or simultaneously on the cost of debt of manufacturing companies listed on the Indonesia Stock Exchange. The data analysis method used is multiple linear regression with 95% certainty. Based on the results of partial multiple linear regression or t test, the variables of institutional ownership, the board of commissioners, the board of directors, and the audit committee partially have no effect on the cost of debt in manufacturing companies. listed on the Indonesia Stock Exchange. Simultaneously or the f test, the variables of institutional ownership, the board of commissioners, the board of directors, and the audit committee simultaneously have no effect on the cost of debt in manufacturing companies listed on the Indonesia Stock Exchange. And the results of the coefficient of determination of the Adjusted R² value of -0.052. This means that the ability of institutional ownership variables, the board of commissioners, the board of directors, and the audit committee to explain the cost of debt, while the rest is influenced by other variables not examined in this study.
Pengaruh Dow Jones Industrial Average dan Indeks Hang Seng terhadap Indeks Harga Saham Gabungan pada Tahun 2021 Shelly Midesia
Jurnal Penelitian Ekonomi Akuntansi Vol 6 No 2 (2022)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v6i2.6740

Abstract

The Jakarta Composite Index (IHSG) movement is indispensable for capital market investors in their decision-making steps. This study aims at determining the effect of the Dow Jones Industrial Average and Hang Seng Index on the Jakarta Composite Index. The data used in the research are the daily close prices of IHSG, DJIA, and HSI in 2021. Regression analysis was used for data analysis, using the SPSS data processing tool. The results indicate that DJIA and HSI partially and simultaneously affect the IHSG.
Komparasi Kinerja Keuangan Perusahaan Food And Beverages Kategori Saham Syariah Sebelum dan pada Masa Covid-19 serta Dampaknya terhadap Harga Saham Nurul Aisah; Triyani; Vella Diah Ayu Norisma
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i1.7617

Abstract

The aim of this research is to determine differences in company financial performance before Covid-19 and during Covid-19 and their impact on stock prices. This type of research uses a quantitative approach. The data analysis used in this study was a different test, namely the Wilcoxon test and panel data regression with Eviews software. The sampling method used in this study was purposive sampling. The population in this study are food and beverage sector companies in 2018-2021. The data used in this study is the annual financial reports of 11 companies in the food and beverage sector in the sharia stock category in 2018-2021 as many as 44 data. The results of data analysis show that the different test with the Wilcoxon Test results are the variables of Stock Price, ROA, Current Ratio, DER, TATO there is no difference between before and during Covid-19. And based on the selection of the model that has been done, the Fixed Effect Model is chosen to be the best model for estimating. The hypothesis test shows that the ROA variable is significant and has a positive effect on stock prices, Current Ratio is significant and has a negative effect on stock prices, while the DER and TATO variables are not significant and have no effect on stock prices. The limitations of this study only use research objects that are only focused on food and beverage companies and this research only conducts studies related to financial performance with ratios of ROA, Current Ratio, DER and TATO. Suggestions for further research are to conduct research with different objects and add other variables related to financial performance.
Analisis Liabilitas dan Ekuitas terhadap Laba Operasional pada PT AlloBank Indonesia, Tbk Talitha Afrah Rafania; Nura Anggraeny; Kinanti Dara Putri; Azzahra Verdi; Syti Sarah M
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i1.7626

Abstract

This research was conducted with the aim of analyzing whether the Liability and Equity factors affect Operational Profit at PT.Allo Bank Indonesia. In this analysis, using a quantitative approach which uses secondary data collected from the quarterly financial reports of PT. AlloBank Indonesia, Tbk. from 2015 to 2022. The data was analyzed using descriptive analysis techniques, multiple linear regression analysis, classical assumption tests, and hypothesis testing. The results of the study show that partially Liabilities do not have a significant effect while Equity has a positive relationship and has a significant effect on Operating Income. Taken together, the Liability and Equity Variables have a significant impact on operating profit with an adjusted R square of 10.3%. However, this study has limitations on the representativeness of the secondary data which will affect the results of the analysis so that for future researchers, it is advisable to use more complete data and consider the measurement of relevant additional variables.
Pengaruh Audit Operasional, Pengendalian Internal, dan Good Clinical Governance terhadap Efektivitas Pelayanan Kesehatan pada Rumah Sakit Tipe B di Banda Aceh Adinda Novia Sari; Riha Dedi Priantana
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i1.7636

Abstract

This study aims to determine and analyze the effect of operational audit, internal control, and good clinical governance on the effectiveness of health services at type B hospitals in Banda Aceh. This research was conducted using a quantitative approach. The population in this study were all type B hospitals in Banda Aceh, totaling 3 hospitals and then using the census method by taking the entire population. Respondents in this study were all employe of the Internal Control Committee (SPI), accounting and finance divisions as well as medical services at three type B hospitals in Banda Aceh with a total of 98 respondents. The source of data in this study is primary data by distributing questionnaires. The data analysis technique used was multiple linear regression analysis with SPSS 25 application. The results showed that simultaneously and partially, operational audit, internal control and good clinical governance had an postive effect on the effectiveness of health services at type B hospitals in Banda Aceh.
Pendapatan Nasional Perspektif Islam dan Konvensional Bunga Anggita Batubara; Maryam Batubara
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i1.7661

Abstract

Baik negara islam maupun negara lainnya memiliki peran utama dalam mengelola ekonomi. Model perhitungan pendapatan nasional tentu berbeda antara konvensional dengan islami, karena penentuan dasar prioritas kesejahteraan rakyat yang berbeda. Oleh karena itu, penting bagi negara untuk meningkatkan pendapatan nasional melalui pengembangan perekonomian negara agar kesejahteraan rakyat meningkat. Artikel ini mengkaji tentang pengukuran pendapatan nasional konvensional dan perspektif islam. Metode yang digunakan dalam penelitian ini adalah studi kepustakaan (library research). Adapun kesimpulannya yaitu: 1) Terdapat keraguan dalam perhitungan GDP riil sebagai ukuran tingkat kesejahteraan. 2) Pendapatan per kapita bukanlah satu-satunya tolak ukur kesejahteraan karena pendapatan dalam suatu wilayah belum merata. 3) Variabel dalam pengukuran pendapatan nasional memiliki peran masing-masing yang sesuai dengan syariat islam. 4) Parameter yang digunakan dalam sistem ekonomi islam disebut dengan falah yaitu kesejahteraan yang sesungguhnya. 5) Pembangunan ekonomi islam yang baik memiliki tujuan untuk mengurangi kemiskinan, menciptakan ketentraman, kenyamanan, dan tata susila dalam kehidupan.

Page 10 of 19 | Total Record : 186

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