Jurnal Penelitian Ekonomi Akuntansi (JENSI)
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.
Articles
186 Documents
<![CDATA[Perancangan Standar Operasional Prosedur Laporan Penjualan Pada Perusahaan Manufaktur di Kota Batam ]]>
<![CDATA[Muhammad Ikhlash]]>;
<![CDATA[Nasrul Kahfi Lubis]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i1.7747
<![CDATA[The purpose of this study was to design a standard operating procedure for recording sales reports at a manufacturing company in Batam City. The method used in this research is descriptive method. Data collection was carried out using observation techniques, interviews, and documentation. The results of the study concluded that the company which was the object of research required a standard operating procedure as a guide for employees in carrying out work. The results of this study also produced a standard operating procedure for sales reports which were divided into two, namely daily sales reports and monthly sales reports]]>
<![CDATA[Pengaruh Tax Avoidance dan Profitabilitas terhadap Nilai Perusahaan pada Perusahaan Farmasi yang terhadap di Bursa Efek Indonesia ]]>
<![CDATA[Al Lutfie Rizqi Adha Ritonga]]>;
<![CDATA[Rezki Zurriah]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i1.7751
<![CDATA[This study aims to determine the effect of tax avoidance and profitability on value value in pharmaceutical companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This research is a type of associative research. The sampling technique was carried out using a purposive sampling technique. So that the sample obtained is 7 pharmaceutical companies on the IDX in 2017-2021 with a total of 35 observational data for 5 years of observation. The data collection technique used is documentation. The data analysis technique used in this study is multiple linear regression analysis with SPSS 24 software tools. The results of the tax avoidance research show that the t-test statistic value of 1.458 is smaller than t-table of 2.034, while the significant value of tax avoidance is 0.155, which is greater than 0.05, this shows that tax avoidance has no effect on firm value. Profitability shows the statistical test value of tcount of 5.988 is greater than ttable of 2.034 while the significant value of profitability of 0.000 is smaller than 0.05, this indicates that profitability has a positive and significant effect on firm value. The results of the research on tax avoidance and profitability together show that the F-count statistic value of 18.572 is greater than the F-table value of 3.29. While the significant value of 0.000 is smaller than 0.05, this indicates that there is a significant influence between tax avoidance and profitability on firm value simultaneously.]]>
<![CDATA[Pengaruh Partisipasi Anggaran, Evaluasi Anggaran dan Kejelasan Tujuan Anggaran Dana Desa terdapat KinerjaAparatur Pengelolaan Dana Desa (Studi di Kecamatan Nisam Antara) ]]>
<![CDATA[Mulia Andirfa]]>;
<![CDATA[Miswar]]>;
<![CDATA[Faisal Faisal]]>;
<![CDATA[Zuhra Izzati]]>;
<![CDATA[Najwa Yusuf]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i1.7755
<![CDATA[This study aims to examine budget participation, budget evaluation and the clarity of village fund budget objectives on the performance of village fund management officials in Nisam Antara District. The research location was in Nisam Antara District which consisted of Gampong Alue Papeun, Gampong Blang Jrat, Gampong Alue Dua, Gampong Darussalam Gampong Blang Pohroh, and Gampong Seumirah. The data used in this study are primary data with a sample of 79 people. Data processing is carried out with the help of multiple linear regression equation models. The results showed that: Partially budget participation, evaluation of the village fund budget and clarity of village fund budget objectives have positive and a significant effect on the performance of village fund management officials in Nisam Antara District. Simultaneously budget participation, budget evaluation, and clarity of village fund budget objectives have a significant effect on the performance of village fund management officials in Nisam Antara District.]]>
<![CDATA[Pengaruh Pajak Daerah dan Retribusi Daerah terhadap Belanja Langsung pada Kota Banda Aceh ]]>
<![CDATA[Ardian]]>;
<![CDATA[Devi Mulia Sari]]>;
<![CDATA[Rajuaini]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i1.7775
<![CDATA[This study aims to determine the effect of local taxes and regional levies on direct spending in Banda Aceh City in the 2017-2020 period. The phenomenon found was a decrease in the total value of Original Local Government Revenue in 2020, along with refocusing and reallocation of the budget as a result of the Covid-19 pandemic. The type of data used in this study is secondary data consisting of the Banda Aceh City Government Budget Realization Report (LRA) for 2017-2020. The data processing technique used in this research is multiple linear regression analysis and hypothesis testing is processed with SPSS 25.0. The results of data analysis show that local taxes and regional levies partially have no effect on direct spending. The results also show that local taxes and regional levies simultaneously have no effect on direct spending.]]>
<![CDATA[Analisis Kinerja Keuangan PT Bank Mega Syariah ]]>
<![CDATA[Budi Gautama Siregar]]>;
<![CDATA[Aswadi Lubis]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i1.7795
<![CDATA[This study aims to analyze the financial performance of PT. Bank Mega Syariah uses a liquidity ratio proxied by the Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), Return on Assets (ROA) and Return on Equity (ROE). This type of research is descriptive quantitative by analyzing then describing the results to describe the bank's financial performance. This research uses secondary data, namely the financial statements of PT. Bank Mega Syariah from the 2013-2021 period. The results found that in terms of the Financing to Deposit Ratio (FDR) it was found that PT. Bank Mega Syariah experienced fluctuations, but in 2015 in the second and third quarters with a ratio of 104.19% and 102.89%. Analysis of Capital Adequacy Ratio (CAR) obtained that PT. Bank Mega Syariah has a very good CAR. In the ROA analysis, there are several unhealthy conditions in accordance with the provisions issued by Bank Indonesia, namely in 2016.]]>
<![CDATA[Religion And Tourism Growth In Aceh: A Conceptual Framework ]]>
<![CDATA[Mohamad Handi Khalifah]]>;
<![CDATA[Iqlima Azhar]]>;
<![CDATA[Muhammad Salman]]>;
<![CDATA[Mayang Murni]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 1 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i1.7845
<![CDATA[This research aims to discover and assess the halal tourism potential in Aceh Province. This research is qualitative and uses the literature review method. The findings of this study indicate that Aceh has excellent potential as a halal tourist destination, with natural wealth comparable to other well-known tourist destinations in Indonesia; however, Aceh Province, as the only province in Indonesia that follows Islamic Sharia law, must identify market segments in order to promote things that will appeal to foreign tourists. Aceh has met all of these criteria as a norm for halal tourism zones, according to the Global Travel Market Index (GMTI).]]>
<![CDATA[Pengaruh Pengetahuan Peraturan Pajak, Pemanfaatan Kebijakan PPS dan Kesadaran Pajak Owner E-Commerse terhadap Kepatuhan Pajak ]]>
<![CDATA[Rista Ninda Silfiana]]>;
<![CDATA[Lintang Venusita]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i2.7855
<![CDATA[This study aims to find out about the behavior of individual taxpayers in fulfilling tax responsibilities that have been carried out, the use of applicable PPS policies and the tax knowledge of these individual taxpayers in paying their taxes. Quantitative method is the method chosen for this research. The data collection was obtained from the answers to the questionnaire. Individual taxpayers who own e-commerce businesses in Lamongan Regency are the population of this study. The number of samples obtained is 80 samples. Purposive sampling technique was applied for sampling and data processing using SmartPLS 3.0. The results obtained from knowledge of tax regulations and the use of PPS policies do not have an effect on tax compliance, it is different from the awareness of taxpayers that influences tax compliance. This study has several limitations, including: using only 3 variables (knowledge of tax regulations, utilization of PPS policies, and tax awareness), conducted in one location (Lamongan), with only 80 samples. Further research is suggested to expand the research area and increase the number of samples in order to produce better data. Additional variables related to WPOP compliance can also be added.]]>
<![CDATA[Analisis Pengukuran Kinerja Keuangan dengan Metode Economic Value Added (EVA) pada Perusahaan Perbankan ]]>
<![CDATA[Habib Sholeh]]>;
<![CDATA[Merlyana Dwinda Yanthi]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i2.8071
<![CDATA[This study aims to find out about analyze and explain the financial performance of banking companies listed on the Indonesia Stock Exchange (BEI) for the period 2017-2021 using the Economic Value Added (EVA) method. This study is a quantitative descriptive research. The sample used in this research includes Bank Central Asia Tbk, Bank Negara Indonesia Tbk, Bank Rakyat Indonesia Tbk, Bank Mandiri Tbk, and Bank Tabungan Negara Tbk. The sampling technique employed in this research is purposive sampling with the following criteria: banking institutions that have gone public on the Indonesia Stock Exchange, banking institutions that have presented complete financial data and published it during the research period from 2017 to 2021, and banks included in the LQ45 index of the Indonesia Stock Exchange (BEI) for the period 2017-2021. The results of the research indicate that the five banking companies mentioned had positive EVA values during the period 2017-2021. This implies that these banking companies listed on the LQ45 Index of the Indonesia Stock Exchange for the period 2017-2021 demonstrated good performance and were able to create economic value added for investors. However, this research has several limitations, including the use of only one method to measure the financial performance of banking companies and a small sample size of 5 companies. Future research is recommended to employ multiple measurement methods to assess performance and increase the sample size to obtain better data.]]>
<![CDATA[Mental Accounting, Self Control, Self Efficacy dan Evaluasi Emotional Value : Bingkai Makna Kebahagiaan Tersembunyi Pasca Pembelian ]]>
<![CDATA[Rendi Ardika]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i2.8422
<![CDATA[This study aims to understand financial treatment in the application of mental accounting related to self-control and self-efficacy. This reality often occurs in life but has not been balanced with emotional value evaluation to find the meaning of happiness. This study used the literature review method to take the 25 most relevant articles. The meaning of happiness depends on one's conception in describing it. This conception provides a frame that a person is happy with every decision he makes. Whether it's just to be happy born or even both. Self-love and self-rewarding emphasize happiness from someone's birth side. However, the addition of spiritualism in carrying out actions forms inner and outer happiness because happiness is formed by serving God.]]>
<![CDATA[Determinan Perilaku Opurtunistik Penyusunan Anggaran Pemerintah Propinsi di Indonesia ]]>
<![CDATA[Vivin Dwi Rizki]]>;
<![CDATA[Maria]]>;
<![CDATA[Sarikadarwati]]>
<![CDATA[ Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023) ]]>
Publisher : <![CDATA[Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra ]]>
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DOI: 10.33059/jensi.v7i2.8423
<![CDATA[This research intends to examine the influence of Regional Original Revenue (PAD), General Allocation Funds (DAU), and Special Allocation Funds (DAK) toward Opportunistic Behavior of Budget Compilers in Provincial Governments in Indonesia. The research objects selected to be the research population are 34 provinces in Indonesia during 2017-2021. The sampling technique was selected purposively with a total sample of 25 provinces in Indonesia. The type of study data source is in the form of secondary data those are Budget Realization Reports for each Provincial Government sourced from the BPK RI and expenditure information data based on functions contained on DJPK website. Multiple linear regression analysis is used as a method of analysis by applying the IBM SPSS version 29 program. The conclusions obtained from the research indicate that partially Regional Original Revenue effects Opportunistic Behavior in Budgeting, while General and Special Allocation Fund partially have no effect on Opportunistic Behavior in Budgeting. Meanwhile, together, Regional Original Revenue, General Allocation Fund, and Special Allocation Fund influence the Opportunistic Behavior of Budgeting. This research is limited to the provincial government level and only discusses the influence of PAD, DAU, and DAK on Opportunistic Behavior in Budget Preparation within a five-year period, therefore it would be better if further research to increase the quantity and variety of samples so the scope of research is wider. Apart from that, it is hoped that future researchers will be able to use other related variables so that other factors that might cause opportunistic behavior can be identified.]]>
