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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 192 Documents
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Agresivitas Pajak : Manajemen Laba, Komisaris Independen, dan Intensitas Persediaan Anis Febriana; Adhitya Putri Pratiwi
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8428

Abstract

The purpose of this study is to determine the effect of Profit Management, Independent Commissioners, and Inventory Intensity on Tax Aggressiveness. This study uses a sample of Consumer Non-Cyclicals Sector Companies on the Indonesia Stock Exchange in 2017-2021. The data used in this study are financial statements and annual reports. The sampling of this study used the purposive sampling method and based on existing criteria, 31 company data were obtained and analyzed using panel data regression techniques with fixed effect models to test the hypothesis. Data is processed with the help of Eviews 9 software. The results obtained show that simultaneously profit management, independent commissioners, and inventory intensity have an effect on tax aggressiveness. The results obtained show partially that profit management affects tax aggressiveness, independent commissioners have no effect on tax aggressiveness, and inventory intensity affects tax aggressiveness. This research is limited to the Consumer Non Cyclical Sector with the majority of independent commissioners amounting to 30% of the total commissioners so it is unable to prove its effect on tax aggressiveness. It is hoped that future researchers can continue this research by making changes to the sectors used and focusing on sectors with an independent board of commissioners ownership percentage of more than 30%.
Pengaruh Kredit Bermasalah, Likuiditas, dan Inflasi terhadap Profitabilitas Bank BUMN Khairina Salsa Putri; Winarni; Mirasanti Wahyuni
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8432

Abstract

This research aims to determine the effect of Non Performing Loan, Liquidity, and Inflation toward Profitability on the State-Owned Bank period 2013 – 2022. In this research the sampling technique used was non probability sampling technique and managed to obtained 4 banks. The data used is secondary data from the annual financial reports of State-Owned Banks. The data analysis model uses the Multiple Linear Regression Model. The data analysis technique uses the F Statistical Test, the t Statistical Test, and the Coefficient of Determination. The results of the analysis show that NPL, LDR, and Inflation simultaneously have a significant effect on Profitability. NPL, LDR, and Inflation partially have a significant effect on Profitability at State-Owned Banks for the 2013 – 2022 period. The limitations of this study are the independent variables and the population used are still limited, so it is hoped that next research can add to the independent variables and the population widely.
Pengaruh Kenaikan Suku Bunga the Fed, Harga Minyak Dunia terhadap IHSG dalam Pergerakan Pasar Modal Cindy Carolina Kurniasari; Yanna Eka Pratiwi; Siwidyah Desi Lasianti
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8478

Abstract

This study aims to determine the simultaneous and partial effects of The Fed Interest Rate, World Oil Prices, and World Gold Prices on the Composite Stock Price Index (CSPI), as well as identifying the dominant independent variable. The study's population includes The Fed Interest Rate, World Oil Prices, World Gold Prices, and the CSPI. The sample comprises all available data on The Fed Interest Rate, World Oil Prices, World Gold Prices, and the closing values of the CSPI at the end of each month from January 2019 to December 2022. The research employs a multiple linear regression analysis model processed using the SPSS 16 program. Hypothesis testing is conducted using statistical tests. The study's findings lead to several conclusions: (1) The Fed Interest Rate and World Oil Prices have a significant partial effect, whereas World Gold Prices do not significantly affect the CSPI on a partial basis. (2) Collectively, The Fed Interest Rate, World Oil Prices, and World Gold Prices significantly influence the CSPI. (3) Among the independent variables, The Fed Interest Rate emerges as the dominant factor affecting the CSPI.
Efisiensi Operasional Bank Umum Syariah Budi gautama Siregar; Aswadi Lubis; Muhammad Salman
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8571

Abstract

The purpose of this study was to analyse and describe the effect of Non-Performing Financial, Capital Adeuacy Ratio and bank size on the operational efficiency of Islamic Commercial Banks for the period 2017-2022. This research approach is quantitative with the source of data used is secondary, namely quarterly reports from Islamic Commercial Banks. In determining the sample used with purposive sampling technique, so that the data that met the criteria were 8 banks with 20 quarters from 2017-2022. Data analysis was carried out through statistical methods, namely descriptive analysis, classical assumptions hypothesis testing with the help of the Eviews application. The results showed that Non-Performing Financial affects the level of operational efficiency of Islamic Commercial Banks while Capital Adequacy Ratio and bank size cannot affect the operational efficiency of banks.
Pengaruh Kepercayaan Merek, Promosi, dan Harga terhadap Loyalitas Konsumen pada Bisnis Ritel Kosmetik Putu Diah Purnamayanti; Indiani, Ni Luh Putu
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.8679

Abstract

Women's cosmetics retail competition in Bali is growing rapidly, especially in Badung Regency. Intense competition encourages retail businesses to intensively increase consumer loyalty. This has led to interest in analyzing the factors that influence consumer loyalty to cosmetic retail stores in Badung. This study aims to determine the effect of brand trust, promotion and price on consumer loyalty. The population in this study is all customers of the cosmetic industry in Badung Regency. The study obtained 95 valid samples. Sampling using accidental random sampling technique. The data analysis technique uses multiple linear regression analysis. From the results of the study, it was found that brand trust, promotion, and price have a positive and significant effect on consumer loyalty. Aspects that need to be considered to increase brand trust, cosmetic retail stores need to offer quality beauty products, maintain a good reputation, offer products that can be relied on by consumers, offer beauty products according to the concept of consumer personality, and increase positive recommendations from consumers. To increase promotions, retail stores need to promote on social media regularly, implement quality promotions, and implement the right promotions for consumers such as following emerging trends. To provide the best price to consumers, retail stores need to make product price policies that are competitive compared to similar products elsewhere, making product price policies that are in accordance with the benefits obtained by consumers.
Sebuah Studi Fenomenologi: Menelisik Informasi Akuntansi Usaha Kecil di Kota Palangka Raya Wukuf Dilvan Rafa; Putri Balqis Fahrianti Octaviony; Shelly Laravida
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8716

Abstract

Large companies are synonymous with their accounting implementation. This gives rise to the perception that only large companies can apply accounting, so small businesses are deemed not to need to apply accounting because of the low level of materiality, even though accounting is a business instrument. This research aims to examine accounting information, especially for small businesses, namely street vendors. This research is a type of qualitative research with a phenomenology data analysis approach. Data collection was carried out by conducting observations and in-depth interviews with the application of data reduction consisting of noema, noesis, bracketing, and eideric reduction. The research results stated that there was a separate understanding regarding the meaning of accounting; this happened because the informants had different levels of education. The first informant said that accounting is the basics of finance, buying and selling activities, and credit debits. The second informant defines accounting as expenditure and income activities until a final balance is obtained. The third, fourth, and fifth informants did not even know exactly what accounting was and only thought that accounting was for people who worked in a bank. The conclusion from this research is that all street vendors cannot understand the meaning of accounting and are unable to make business financial reports. The limitations of the research are related to the limited number of respondents, so it cannot be a basis for saying that all street vendors in Palangka Raya City do not understand accounting. Suggestions that can be given are to provide training for street vendors regarding financial reporting and the importance of making financial reports for businesses to provide opportunities for street vendors to obtain various funding and for future researchers to be able to review it from a quantitative aspect so that the amount of data obtained is more complete.
Pengaruh Net Profit Margin dan Current Ratio terhadap Harga Saham pada Perusahaan Food and Beverages Silvia Vanesa; Ricky Evani
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8795

Abstract

This research aims to test and analyze the influence of net profit margin (NPM) and current ratio (CR) on share prices in food and beverages companies listed on the Indonesia Stock Exchange (BEI) in the 2019-2022 period. The sampling method in this research uses a purposive sampling technique, using quantitative data types involving 108 data from 27 food and beverages companies listed on the Indonesia Stock Exchange. The data source in this research is secondary data obtained from financial reports, using a ratio scale. The analytical method used is multiple linear regression analysis. The results of this research show that net profit margin and current ratio influence stock prices. This study has limitations in processing data because the data tested before outliers is not normal, this is indicated that there is extreme data in several companies. Based on this, researchers can suggest further researchers using other sub-sectors such as the financial sector, mining sector, agricultural sector, and basic & chemical sectors, and other sectors besides the food and beverage sector.
Determinan Audit Delay pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Sampriyani Sihombing; Dian Puji Puspita Sari; Mentari Dwi Aristi
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8813

Abstract

This research aims to partially examine the influence of company size, solvency, profitability, KAP reputation and auditor opinion on manufacturing companies. The population of this study are all manufacturing companies in the various industrial sectors listed on the Indonesia Stock Exchange during the 2017-2021 period. The sampling method in this research uses a purposive sampling method, namely by drawing samples based on certain considerations that are tailored to the interests and objectives of the research. The data analysis technique used is multiple linear regression analysis with a significance level of 0.05. The type of data used in this research is secondary data in the form of financial reports and independent audit reports for 2017 - 2021. The results of this research show that company size and solvency have no effect on audit delay. As well as profitability, KAP reputation and auditor opinion have an effect on audit delay
Good Governance and Public Trust Fandi Prasetya
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8831

Abstract

The success of a democratic country is the increasing public trust in the government. With increasing public trust, it is hoped that the community can participate in the government development process. One way that can be done to increase trust is good governance. Good governance itself consists of responsiveness, accountability, and transparency. However, in Indonesia, people's trust in the government has declined, contributing to the ineffectiveness of the government's performance. The number of corruption cases in Indonesia has also caused a decline in public trust. Therefore, this study aims to determine whether responsiveness, accountability, and transparency affect public trust. The novelty of this research is the use of data processing methods. The research method used was distributing questionnaires and then processing the data using SEM PLS. The research results show that responsiveness, accountability, and transparency affect public trust. The results of this study are anticipated to help government institutions promote good governance and boost community trust. Furthermore, this research is expected to enhance the community's understanding of the importance of information and communication technology in evaluating government performance.
Pengaruh Dukungan Remote Audit terhadap Kualitas Audit melalui Teknologi Informasi di Era Teknologi 4.0 dan Masyarakat 5.0 Nur Ismanidar; Muhammad Salman; Ahmad Ridha
Jurnal Penelitian Ekonomi Akuntansi Vol 7 No 2 (2023)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v7i2.8856

Abstract

This paper aims to explore and conceptualize the influence of remote audit support on audit quality through information technology as an intervening variable in government financial oversight. The challenges of conducting audits due to the implementation of Large-Scale Social Restrictions (PSBB), followed by policy transitions that significantly restrict the movement and interaction among people, pose a unique challenge for auditors. Therefore, to maintain audit quality, remote audit support with the use of IT-Based as the basis for developing internal audit integration in the government is crucial in facilitating oversight. Utilizing information technology and establishing an early warning system, which is a shift from conventional to technology-based approaches, are preventive efforts in internal control through auditing, reviewing, evaluating, monitoring, and supervising other activities. The proposed method is a quantitative study that will involve auditors from the Supreme Audit Agency (BPKP). It is anticipated that this conceptual paper will provide valuable insights and information, paving the way for future empirical research in this field.

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