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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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Implementasi Akuntansi Murabahah terhadap Pembiayaan Kepemilikan Rumah pada Perbankan Syariah Nurliza Lubis; Ainul Yusna Harahap; Fathia
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.v7i2.8879

Abstract

The purpose of this study is to find out how murabahah accounting is applied to Islamic banking, especially Bank Aceh Syariah Kota Kualasimpang. This study applies qualitative descriptive analysis. Data was collected through interviews with company employees and finance teams that handle homeownership financing, and documentation such as financial statements and literature. Qualitative descriptive analysis is used to analyze the data obtained. The results of the study show that Bank Aceh Syariah Kota Kualasimpang has not implemented murabahah accounting fully by the concept of Islamic accounting. In the results of the study, the bank did not set fines for customers who were late in paying financing, both when admitting and calculating fines. The limitation of this study is that the results are difficult to generalize broadly because the research is only based on research studies on one Islamic bank. So that the next researcher can add the amount of research to other Islamic banking so that the results of the research can be widely generalized.
Kesenjangan Generasi terhadap Anti-Freud Awareness Ghina Adhha Haura; Nurliza Lubis
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.v7i2.8888

Abstract

This research is a idea of novelty which aims to empirically test about generation gap there is generation X, Y/Milenial, generation Z and Boomers toward anti-fraud awareness which was analyzed with seven variables, there is tone of the top, anti-fraud training, implementation of code of conduct, hotline/whistleblowing system, segregation of duties, fraud risk assessment and background checks. The data source was obtained from distributing questionnaires to individuals in the educational environment. Sampling was carried out at random or simple random sampling. The analytical method used is the Mann-Whitney test with SPSS 25. The research results show that there is a generation gap between generations X and Y, generations X and Z and generations Y and Z. Meanwhile for Generation X and Boomers, generation Y and Boomers as well as generation Z and Boomers do not show a generation gap to raise awareness about the importance of fraud prevention. The limitations of the research are the respondents, especially the Boomer generation respondents. So that further research can increase the number of respondents and in a different scope. It is hoped that this research will provide benefits for determining strategies for anti-fraud awareness according to the character of each generation.
Analisis Pertumbuhan Ekonomi, Jumlah Penduduk dan Indeks Pembangunan Manusia terhadap Distribusi Pendapatan di Aceh Bagian Timur Fadillah; Puti Andiny; Rinaldi Syahputra
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.v7i2.8907

Abstract

This research aims to determine the influence of Economic Growth, Population and Human Development Index on Income Distribution in Eastern Aceh simultaneously and partially in 2012-2021. This research uses time series data using panel data regression analysis method. E-Views application version 10, which produces a coefficient value for the Economic Growth variable of 0.9402 and has an insignificant effect on Income Distribution. The population coefficient value is 0.5946 and has insignificant effect on Income Distribution. The coefficient value of the Human Development Index is 0.0006 and has an effect significant to Income Distribution. The coefficient of determination (R2) is 0.6948 or 6948%. Meanwhile, the remaining 30.16% was influenced by other factors not examined in this research.
Rasio Profitabilitas dan Kinerja Saham Herbowo; Nanik Niandari; Budhi Purwantoro Jati
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.v7i2.8941

Abstract

This study aims to test the effect of Return on Equity (ROE), Return on Investment (ROI) and Operating Profit Margin (OPM) on stock performance. This research was conducted on basic industrial and chemical sector manufacturing companies listed on the IDX. 77 companies were used as samples with an observation number of 230 companies. The sampling method used purposive sampling with multiple linear regression analysis. This study used secondary data in the form of company financial statements downloaded through the company's www.idx.co.id and official website. The results showed that only Return on Equity has a positive effect on stock performance while the Return on Investment (ROI) and Operating Profit Margin (OPM) do not affect stock performance. This research is expected to strengthen empirical evidence regarding the influence of profitability factors on an entity's stock returns. This research has limitations, namely that it only tests the influence of fundamental factors in the form of financial profitability ratios, so that further research can involve fundamental factors outside the company's financial performance, such as macroeconomic factors.
Penerapan SAK EMKM berbasis Penggunaan QRIS dan Literasi Keuangan (Studi persepsi Pelaku UMKM Kuliner Tasikmalaya) Yesti Siti Nurjanah; Taufik Wibisono
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.v7i2.9007

Abstract

The writing of financial reports by culinary MSME players in Tasikmalaya is still experiencing obstacles due to the low understanding of financial literacy and the application of manual reporting systems. Although in fact, the preparation of financial reports that meet the standards will make it easier to get access to funding. To help make the quality of standard financial reports, this study aims to determine the effectiveness of financial literacy and the decision to use QRIS on the implementation of financial reporting based on SAK EMKM. this study uses a quantitative method with an explantory survey of culinary MSME players in Tasikmalaya who have used QRIS. The sampling technique used rondom sampling and managed to collect data from 158 respondents. The results showed that financial literacy contributed to the decision to use QRIS and SAK EMKM reporting. The decision to use QRIS makes the highest contribution to MSME actors in reporting finances based on SAK EMKM. The results of the study provide valuable direction for culinary MSME players in Tasikmalya that to facilitate the preparation of financial reports based on SAK EMKM, they can implement transactions with QRIS and continue to improve financial literacy. The limitations of this study only use research objects focused on Culinary MSMEs in Tasikmlaya and only examine the use of QRIS for financial reports. Suggestions for future research can conduct research with a wider and more diverse object, and can develop with other variables that can improve the quality of financial reports for business sustainability.
Pengaruh Tipe Perusahaan, Ukuran Perusahaan dan Profitabilitas terhadap Laporan Keberlanjutan Interaktif (Studi Kasus PT Askrindo) Oktavianty, Mufidah Sahla; Adelia Febriana; Maria Yovita R.Pandin
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.v8i1.9189

Abstract

This study aims to examine how the voluntary disclosure of interactive sustainability reporting is affected by the size, profitability, and type of credit companies listed on the Indonesia Stock Exchange between 2022 and 2023. This analysis uses secondary data, including sustainability reports and financial statements for fiscal years 2022-2023. PT Askrindo, which operates in insurance or other credit companies, is used as a benchmark for comparison in this report. The independent factors in this study are company type, company size, and profitability, with the natural logarithm of total assets for company size, return on assets (ROA) for profitability, and industry group classified as low profile and high profile as examples of independent variables. Sustainability reporting is the dependent variable used. This study uses a descriptive quantitative design and multiple linear regression models in data processing and analysis. The results of the multiple linear regression model show that company size does not affect sustainability reporting, but industry type and profitability have a significant effect.
Pengaruh Komponen Risk Based Bank Rating Terhadap Harga Saham pada Perusahaan Perbankan BUMN Mayang Murni; Lily Karlina Nasution; Ika Sari Dewi
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.v7i2.9238

Abstract

ABSTRACT A good financial services company can be reflected in the quality of its issuer's performance. In banking companies, there are several indicators for assessing bank health, one of which is the Risk Based Bank Rating. This assessment component is used to observe its effect on share prices. This research aims to observe the influence of the risk profile through Net Performing Loan, good corporate governance through institutional ownership, managerial ownership, the audit committee, the board of commissioners, earnings through ROA, capital through CAR, and efficiency using BOPO on share prices of state-owned banking companies in Indonesia from 2017–2021. The data used is secondary data from the financial reports of state-owned banking companies in Indonesia and was analyzed using multiple linear regressions. The results showed that simultaneously, the variables institutional ownership, managerial ownership, audit committee, board of commissioners, ROA, CAR, NPL, and BOPO have a significant effect on share prices. Meanwhile, only the institutional ownership, managerial ownership, and ROA variables have a positive and significant effect on share prices.
Pengaruh Sistem Informasi Akuntansi Berbasis Artificiall Intelligence Terhadap Kinerja Karyawan (Studi Pada PT Bank Syariah Indonesia Tbk di Kota Langsa) Indi Yunita; Tuti Meutia; Iqlima Azhar
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.v7i2.9256

Abstract

The research was conducted with the aim of finding out the effect of human resource competence, artificial intelligence-based accounting information systems on employee performance (study at PT Bank Syariah Indonesia Tbk in Langsa City). This type of research is quantitative, the data source used is primary data. The population and sample for this research are employees at PT Bank Syariah Indonesia Tbk in Langsa City, totaling 120 people as the population, and 96 respondents as the sample in this research. The data obtained was analyzed using SPSS (Statistical Package For Social Sciences) analysis techniques. The equation model analyzed is multiple linear regression analysis, classical assumption testing and hypothesis testing (T test, F test and coefficient of determination (R2)). The research results show that partially human resource competency, artificial intelligence-based accounting information systems have a significant positive effect on employee performance. Simultaneously, all independent variables, namely human resource competency, artificial intelligence-based accounting information systems together have a significant positive influence on employee performance. The limitations of this research are only limited to discussing human resource competencies, artificial intelligence-based accounting information systems on employee performance. Research should be developed with various other variables to find out how other variables influence employee performance. It is recommended that future researchers conduct research on different types of companies or different locations and add other variables that influence employee performance.
Memotret Intagible Assets di Desa Tambakrejo dalam Mewujudkan SDG’S: Perspektif Human Capital Mahanani, Qory Satiti; Mudrifah, Mudrifah; Irawan, Dwi
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.v8i1.9258

Abstract

This study aims to reveal how the role of the Tambakrejo Village government in implementing human capital in village development to support village SDGs. This research uses a descriptive qualitative approach in describing the implementation of human capital with data analysis techniques that refer to the Miles and Huberman model. Data were collected using documentation techniques and semi-structured interviews to measure the depth of information with informants. The informants of this research are Tambakrejo Village officials. The results of this study indicate that Tambakrejo Village has the ability to realize village development that can support village SDGs, especially in the indicators of quality village education (SDG's goal 4) and the involvement of village women (SDG's goal 5). Although not yet fully optimized, this ability is motivated by the motivation of the village government in transferring their skills and knowledge to provide the best service to support sustainable development for their community. The contribution of this research is to provide insight in mapping the potential to support the achievement of village SDGs. This study has limitations where researchers only focus on one component of IC, namely human capital. So that future researchers can add other IC components such as structural capital and relationship capital.
Penerapan Zakat pada Perusahaan Sawit di Provinsi Aceh Muhammad Abthahi; Mulia Sari, Devi; Ardian
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.v8i1.9825

Abstract

Qanun No. 3/2021 article 102, Paragraph 1 states that every company in Aceh is obliged to pay Zakat of 2.5 percent of the company's net profit through Baitul Mal. It is hoped that collecting corporate zakat can increase awareness of corporate zakat obligations as one of the pillars of economic and social development. It is hoped that palm oil companies, which are also an economic component, will also play a role in this matter, especially palm oil company zakat. The ineffectiveness of corporate zakat collection can be seen in the small number of companies that pay zakat every year. This research uses a literature study method. The results of this research can help palm oil companies in determining the amount of zakat from palm oil company net profits. The palm oil company sampled in this research is one of the palm oil companies in Aceh. The zakat potential for palm oil companies that is simulated to be calculated is only for two years, namely 2018 and 2019 according to their financial reports. This palm oil company is expected to be able to pay its palm oil company zakat in the coming year through Baitul Mal. The Company's Zakat that will be paid must have financial reports so that its financial performance can be measured.

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