cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
salman
Contact Email
jensi@unsam.ac.id
Phone
+628116800173
Journal Mail Official
jensi@unsam.ac.id
Editorial Address
Fakultas Ekonomi, Universitas Samudra, Kampus Kloneng, Langsa
Location
Kota langsa,
Aceh
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
 9   10   11   12   13 
Prediksi Kebangkrutan Menggunakan Metode Altman dan Springate pada Perusahaan Penerbangan yang Terdaftar di Bursa Efek Indonesia Rismadi; Maulivia Riska; Meutia Handayani; Rizki Ramadhan; Cut Yunina Eriva; Talbani Farlian
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.v7i1.7671

Abstract

This study aims to predict bankruptcy in airline companies listed on the Indonesia Stock Exchange, using the Altman and Springate methods during the 2019-2021 period. This research uses quantitative methods in the form of secondary data. The data used is in the form of financial statement data for airline companies listed on the IDX through the website www.idx.com. The population used are airline companies, namely, PT Garuda Indonesia Tbk, PT Air Asia Indonesia Tbk, PT Indonesia Transport & Infrastructure Tbk, and PT Jaya Trishindo Tbk. The results of the Altman and Springate methods can categorize companies as bankrupt or not bankrupt. This study has limited time in collecting research data. Based on calculations using the Altman formula, PT Air Asia did not go bankrupt during the period, PT Indonesia Transport & Infrastructure went bankrupt during the period, while the other two companies had experienced bankruptcy between the 3 periods. Based on the Springate method, the companies PT Garuda Indonesia and PT Indonesia Transport & Infrastructure experienced bankruptcy during the period, PT Air Asia Tbk did not go bankrupt during the period, while PT Jaya Trishindo experienced bankruptcy in the 2020 and 2021 periods. The method is used as a bankruptcy estimate, it cannot be said to be 100% accurate. Bankruptcy can occur with various factors that are not suspected by the company. further researchers can develop research by adding bankruptcy prediction methods and can add observation periods.
Pengaruh Pertanian terhadap Pendapatan Nasional Maryam Batubara; Marlinda Mustika Pane
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.v7i1.7690

Abstract

The agricultural sector is one sector that is the focus of attention in economic growth. Where economic growth is marked success based on the amount of national income. The method used in this study is to use library research which originates from books, journals, articles. (both in print and electronic form). The conclusions of this study are: first, the agricultural sector has a significant influence on the country. Second, the agricultural sector is one of the sectors supporting national economic growth, especially when there is an economic crisis. Third, although the agricultural sector is said to be good, it is known that there is still a lack of productivity, human resources, capital and even technological innovation that is still lagging behind neighboring countries. Fourth, the success of the national income is one of them influenced by the succeeding of the agricultural sector, while the successful of the Agricultural sector cannot be separated from government policies themselves.
Analisis Penjadwalan Proyek Menggunakan Critical Path Method (CPM) Studi Kasus pada Pembangunan Gapura Taman Hutan Lindung Kota Langsa Tasha Nadia Mulia; safrizal surbakti; Riny Candra
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.v7i1.7731

Abstract

Scheduling is an important thing to do when completing a project. But sometimes the implementation deviates from the plan, so it is necessary to supervise and control the project so that the completion of the project is not delayed. Such was the case with the Langsa City Forest Park gate construction project where the completion of this project was pushed back a few days from scheduled. Delays occur due to hampered availability of materials needed, as well as weather and field conditions. So thatthis research was carried out with the aim of knowing the project control method in the Langsa City Forest Park gate construction project and to find out the comparison of project completion time using the CPM method with the Bar Chart method used by CV. Mechanical Structure. This study uses CPM (Critical Path Method) to determine network planning, critical activities, and critical paths, as well as analyze the optimal duration and cost needed for the Langsa City Forest Park gate construction project to avoid delays. Data collection techniques are carried out through interviews, direct observation, and documentation. In this study, it is known that the normal duration of the project is 21 weeks with a total cost of Rp 1,223,049,144.00. After using the CPM method, it is known that the critical path lies in activities A–C–E–G–H–I–J–K. The project can be completed with a duration of 11 weeks and costs Rp 1,488,737,722.90
Analisis Pelaksanaan Pengadaan Dan Penghapusan Barang Milik Daerah Mislinawati; Mohd. Saadi Nurdin
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.v7i1.7791

Abstract

This research discusses about the implementation of procurement and elimination of regional stufss at Banda Aceh Kesbangpol agency. The aim of this study is to find out the importance of the procedures for implementing stuffs’ procurement and elimination in regional property management activities. This is motivated by considering that the implementation of the procurement and elimination of regional property is the last step towards efforts to control regional property. This problem cannot be taken slightly because if there are stuffs under the management and control of a government agency, they do not pay attention to the issue of elimination, then there will be possible to raise a condition where the incoming stuffs cannot contribute to the implementation of government activities, but burden the maintenance cost, even they are vulnerable to theft.
Determinan Kecenderungan Kecurangan Akuntansi (Studi pada SKPK di Kota Langsa) Teuku Muhamad Nuzul Akmal; Afrah Junita; Tuti Meutia
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.v7i1.7928

Abstract

This study aims to determine the effect of Internal Control Effectiveness, Compliance with Accounting Rules, and Unethical Behavior on Accounting Fraud (study on SKPK in LangsaCity). The sample selection was taken using a purposive sampling method, namely 30 SKPK in Langsa City. The type of data used is primary data and data collection is done by distributing questionnaires to 90 respondents. The data analysis methods used are validity and reliability tests, classical assumption tests, multiple linear regression tests and hypothesis testing using SPSS 22 as an analytical tool. The results of this study indicate that (1) the effectiveness of internal control has a negative and significant effect on accounting fraud, (2) compliance with accounting rules has a negative and significant effect on accounting fraud, (3) unethical behavior has a positive and significant effect on accounting expectations (4) Simultaneous Effectiveness of Internal Control, Compliance with Accounting Rules and Unethical Behavior have a significant and significant effect on the tendency of Accounting Fraud.
Analisis Penerapan Strategi Internasional oleh PT Indofood CBP Sukses Makmur Tbk. June Alvina; Adi Neka Fatyandri; Khesi; William; Maryati; Selina. Ng
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.v7i1.7634

Abstract

International strategy is an approach used by companies to expand and sell products/services outside of their domestic market. In implementing an international strategy, companies need to consider the culture and regulations of the destination country, as well as the company's conditions to determine the right mode of entry. This study aims to analyze the application of ICBP's international strategy and mode of entry in entering the global market. This type of research is in the form of qualitative research with qualitative descriptive analysis methods. Through this research, the authors managed to find that the international strategy implemented by ICBP is a multidomestic strategy with modes of entry in the form of exports, strategic alliances, acquisitions, and the establishment of factories abroad. It is hoped that through this research, ICBP can continue to expand its presence in the international market by utilizing the company's SWOT
Literasi Keuangan, Persepsi UMKM terhadap Kualitas Laporan Keuangan dengan Penerapan SAK EMKM Ayulina Oktaviranti; Muhammad Iqbal Alamsyah
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.v7i1.7659

Abstract

This study aims to analyze how the influence of the quality of financial reports on Literasi Keuangan and the perceptions of MSME actors on the quality of financial reports, both directly and mediated by the application of SAK EMKM. The research method used is a quantitative method with a descriptive verification approach. The sample used is MSME actors in Bandung Regency. The sampling technique in this study was non-probability sampling with purposive sampling. The tool used in this study to analyze the relationship between variables is Partial Least Square (PLS) with SmartPLS 4.0. The results of the study show that Literasi Keuangan has no positive effect on the quality of financial reports. The perception of MSME actors does not have a positive impact on the quality of financial reports. Literasi Keuangan has a positive effect on the Penerapan SAK EMKM and Perceptions of MSME Actors have a positive effect on the Penerapan SAK EMKM. Furthermore, there is a positive influence from Literasi Keuangan on the quality of financial statements mediated by the application of SAK EMKM and a positive influence from the perceptions of MSME actors on the quality of financial reports mediated by the application of SAK EMKM.
Model Analisis IS-LM dalam Perspektif Islam Melani Azzahra Nur; 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.v7i1.7663

Abstract

Economic growth that exists today has always been a central issue in the problem of economic development. Economic development always aims to create prosperity in society in terms of increasing income, unemployment, and poverty. With that, the government can overcome it by enacting several forms of policies that have been created, namely fiscal policy and monetary policy. Therefore, fiscal policy and monetary policy will always be influenced by the goods market as well as the money market. In macroeconomic theory, the case of the goods market is depicted as the IS curve, while in the money extinguisher, it is described as the LM curve. The good market in the macroeconomic sphere will describe economic conditions in a position where the demand and supply of goods and services. Macroeconomic stability is seen from the equilibrium point between demand and supply in the process of producing goods and services in the market. The IS curve is a curve that shows a combination of interest rates and income levels consistent with equilibrium points in the market. The money market is a meeting in a market to generate short-term demand and supply of funds. This short-term fund is a fund collected from a company or individually with a certain amount of time limit in one year, which can be traded in the money market. Equilibrium will occur in the money market if there is a similarity between the supply and demand of money.
Penerapan Kebijakan Moneter Islam pada Sistem Perekonomian Indonesia Anisa Mawaddah Nasution; 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.v7i1.7665

Abstract

Economic growth is a picture of the impact of government virtues that are carried out, especially in the economic field. The challenges facing the Islamic finance industry include resolving issues of form over substance, confronting value-based social and ethical finance, and strengthening public trust. These challenges can only be faced if Islamic finance is based on the monetary perspective of Islamic economics. Monetary policy aims to achieve and maintain rupiah stability. The study is based on an analysis of the literature on conventional monetary and Islamic monetary. Policy from an Islamic perspective has not been applied in jurisdictions in Indonesia's economic system. This purpose is as stated in Law No. 6 of 2009 in Article 7. The purpose of this journal is to find out about monetary policy from an Islamic perspective. This is interesting to discuss because there is a fundamental difference between conventional monetary policy and monetary policy from the perspective of Islamic economics
Analisis Pengukuran Kinerja Unit Usaha Syariah Bank Sumut Medan dengan Pendekatan Mashlahah Performa Miranda Julia Pasaribu; Siti Aisyah; Sugianto
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.v7i1.7674

Abstract

This study aims to assess several aspects of the company's current value chain. Maslahah Performa is a performance measurement created by Achmad Firdaus, where the Maslahah Performa approach uses six measurement orientations used for sharia-based performance assessments that are in line with Islamic principles. This research is included in the descriptive case study category. The technique used in this study is the sharia economic approach which is used to determine whether a financial institution implements performance in accordance with sharia principles which is then complemented by a management approach. This study measures the performance of results and processes that are measured using quantitative data in addition to qualitative data to assess the effectiveness of maslahah owned by a company. Using descriptive statistics as a data analysis method used to examine quantitative data. The performance system with the maslahah performance approach is a spiritual leadership management system that is formulated using the Plan Do Check Action system. The source of this research data is the results of interviews with employees of the Sharia Business Unit of Bank SUMUT Medan. The Sharia Business Unit of Bank Sumut Medan has sufficient performance in the benefit process, indicating that the Sharia Business Unit of Bank Sumut Medan provides adequate benefits. Performance results have sufficient benefits. The limitation of this research is the difficulty of deepening the data. Suggestions for subsequent research can deepen data related to measuring the performance of sharia business units.

Page 11 of 19 | Total Record : 186

 9   10   11   12   13 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol 9 No 2 (2025) Vol 9 No 1 (2025) Vol 8 No 2 (2024) Vol 8 No 1 (2024) Vol 7 No 2 (2023) Vol 7 No 1 (2023) Vol 6 No 2 (2022) Vol 6 No 1 (2022) Vol 5 No 2 (2021) Vol 5 No 1 (2021) Vol 4 No 2 (2020) Vol 4 No 1 (2020) Vol 3 No 2 (2019) Vol 3 No 1 (2019) Vol 2 No 2 (2018) Vol 2 No 1 (2018) Vol 1 No 2 (2017) Vol 1 No 1 (2017) More Issue