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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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Informasi Akuntansi Terkait Profitabilitas dan Biaya Monitoring untuk Keputusan Investor Perusahaan Healthcare dan Food and Beverage di Masa Pandemi Covid - 19 Miati Hana Pertiwi; Aisyaturrahmi
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.v8i1.9860

Abstract

This research was conducted with the aim of determining the effect of ROA (Return On Asset) and NPM (Net Profit Margin) on stock price with capital structure as an intervening variable with the aim of providing accounting information to investors in making stock price buying and selling decisions. In this study, the population used was companies in the Healthcare sector and the Food and Beverage sub-sector registered on the IDX in 2020-2022. To test the hypothesis in this study, Multiple Regression Analysis was used and continued with Path Analysis to test intervening variables.The research results show that partial ROA has a negative influence on capital structure, while partial NPM has no influence on capital structure. In the second equation, ROA partially has a positive influence on stock price, NPM has a positive influence on stock price and capital structure has a negative influence on stock price. Indirectly, ROA has a significant effect on stock price through capital structure as an intervening variable, while indirectly NPM has no significant effect on stock price through capital structure as an intervening variable.
Perdagangan Internasional dan Dinamika Pertumbuhan Ekonomi di Indonesia Sania, Nisa
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.v8i1.9989

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh perdagangan internasional terhadap perkembangan ekonomi Indonesia. Metode penelitian yang diterapkan adalah pendekatan kualitatif dan deskriptif dengan menggunakan data sekunder dari Badan Pusat Statistik. Perdagangan internasional mencakup kegiatan perdagangan antara warga negara suatu negara dengan warga negara dari negara lainnya, yang didasarkan pada kesepakatan bersama. Perkembangan ekonomi suatu negara dipengaruhi oleh perdagangan internasional yang melibatkan ekspor dan impor. Salah satu keuntungan utama dari perdagangan internasional adalah kemampuan negara untuk melakukan spesialisasi dalam produksi barang dan layanan dengan biaya produksi yang lebih rendah. Hasil penelitian menunjukkan bahwa ekspor memberikan dampak positif dan signifikan terhadap perkembangan ekonomi Indonesia, sementara dampak impor tidak signifikan. Namun, baik ekspor maupun impor memiliki potensi untuk mempengaruhi perkembangan ekonomi Indonesia secara keseluruhan.
Analisis Laporan Keuangan untuk Menilai Kinerja Keuangan Pemerintah Daerah Kabupaten Dairi sahala Purba; Febri Yoswan Sianturi; Anna Canria Siburian; Missa Kristina Nababan; Yosua Sinaga
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.v8i1.10017

Abstract

This research aims to evaluate the financial performance of the Regional Government in Dairi district in the period 2013-2022 by observing 8 financial ratios. The author made observations by collecting information from various document sources in this research. The applied research method uses financial ratio analysis using secondary data from the official publication of the North Sumatra BPK. Time series data that is recorded systematically is then described in detail for evaluating government financial performance and decision making. In this research, it was revealed that the financial performance of the Dairi district government can be explained as follows: (1) the financial independence ratio shows very low results, with an average figure of 7.90%, (2) the regional financial dependence ratio shows low results. high, with an average figure of 90.1%, (3) the ratio of the degree of fiscal decentralization shows very low results, with an average figure of 7.3%, (4) the PAD effectiveness figure shows a very high level of success effective, with an average value of 166.0%, (5) the regional original income (PAD) efficiency ratio has very efficient results, with an average of 0.82%, (6) the regional tax effectiveness figure shows the level of success quite effective, with an average value of 95.8%, (7) the regional tax efficiency ratio has very efficient results, with an average of 4.2%, (8) the BUMD contribution ratio shows quite good results. According to the results of the analysis, it can be said that the implementation and financial management of Dairi district is still inadequate. The suggestion for further research is that qualitative research should be carried out by conducting in-depth interviews regarding the causes and obstacles faced by regional governments in regional financial governance.
-Analisis Indikasi Kecurangan Laporan Keuangan Menggunakan Model Beneish M-Score pada Perusahaan Property dan Real Estate Septian, Defel; Khairunnisa; Rivan Gunawan
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.v8i1.10068

Abstract

This research aims to predict, analyze and identify fraudulent financial reports using the Benish M-Score method. The data collection method in this research is documentation. The sample used in this research is 35 Property and Real Estate Companies listed on the Indonesia Stock Exchange in 2019 - 2022. The data analysis technique uses descriptive statistical analysis using the benchmark ratio index method. Based on the results of this research, it shows that the DSRI parameter index is classified as 24% manipulator, 14% gray company, and 62% non-manipulator. GMI is classified as a manipulator 33%, gray company 15%, and non-manipulator 52%. AQI is classified as a manipulator 14%, gray company 26%, and non-manipulator 60%. SGI is classified as a manipulator 13%, gray company 19%, and non-manipulator 70%. SGAI is classified as a manipulator 48%, gray company 1%, and non-manipulator 51%. LVGI is classified as a manipulator 14%, gray company 19%, and non-manipulator 67%. TATA is classified as a manipulator at 19%, a gray company at 6% and a non-manipulator at 75%. Companies classified as manipulators based on the 7 (seven) parameter indices are 31%, gray companies 2%, and non-manipulators 67%. Further research should not only focus on one sector but rather use two different business line sectors so that it can produce more comprehensive conclusions.
Peran Kelompok Tani dalam Program Kemitraan Konservasi secara Syariah pada Balai Besar Taman Nasional Gunung Leuser Andi Fauzan R. Pohan; Muhammad Zainal Abidin
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.v8i1.10093

Abstract

This research aims to determine the role of the Conservation Forest Farmer Group (KTHK) in the conservation partnership program and the income level of the Conservation Forest Farmer Group (KTHK) in Gumpang Lempuh Village, Putri Betung District, Gayo Lues Regency. The results of the research show that there is a very significant role of farming communities who are members of the Conservation Forest Farmers Group (KTHK), there is a high active role of participation from farming communities who are members of KTHK in the implementation stages of the conservation partnership program in Gumpang Lempuh village, Putri Betung District, Gayo Regency Lues. The results of this research show a very significant role from members of the Conservation Forest Farmers Group (KTHK) in Gumpang Lempuh Village, Putri Betung District, Gayo Lues Regency in the program. This is evident from the data obtained in the field at each stage of the conservation partnership program in Gumpang Lempuh Village, Putri Betung District, Gayo Lues Regency, which is very high. The five types of forestry commodities that have been produced by the Geumpang Lempuh Village Conservation Forest Farmers Group in this partnership program include chilies, cocoa, candlenuts, bananas and ginger.
Analisis Faktor Sosial Ekonomi dan Demografi terhadap Kemiskinan di Kota Langsa Asnidar; Safuridar; Puti Andiny
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.v8i1.10119

Abstract

The aim of this research is to analyze the influence of socio-economic factors (education and per capita income) and demographics (dependency ratio and sex ratio) on poverty in Langsa City, both partially and simultaneously. This research uses secondary data obtained from the Langsa City Central Statistics Agency. The data analysis method in this research uses the classical assumption test, multiple linear regression, t test, F test and coefficient of determination test. The research results show that partially socio-economic factors, namely the education variable, have a negative and insignificant effect on poverty in Langsa City, and the per capita income variable has a negative and significant effect on poverty in Langsa City. Meanwhile, partially demographic factors, namely the sex ratio variable, have a negative and insignificant effect on poverty in Langsa City, and the dependency ratio variable partially has a negative and significant effect on poverty in Langsa City. Simultaneously, socio-economic and demographic factors have a significant effect on poverty in Langsa City. Limitations in this research include that the variables used do not include all variables that influence poverty, so it’s hoped that future researchers can add other relevant bariables that influence poverty over a longer research period.
Determinan Penghasilan Utama pada Sektor Kehutanan di Indonesia Dedharya Immanuella Wardjanan; Atika Fatimah
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.v8i1.10156

Abstract

The forestry sector directly and indirectly makes a significant contribution to Indonesia's GDP. Forestry sector income is obtained from wood extraction activities, the wood processing industry, as well as related service sectors such as forest tourism and ecotourism. However, in 2021, the percentage contribution of the forestry sector to GDP is 0.66% or the lowest during 2017-2021, even lower than in 2020 when Covid-19 was occurring. This research aims to analyze the factors that influence the main income in the forestry sector in Indonesia. The data collection method is documentation and the data analysis method uses multiple linear regression. The data used in this research is cross section data from 34 provinces during 2021. The results of this research are that the variables of forestry plant cultivation labor and forest product levy labor have a significant effect on the main income of the forestry sector. Meanwhile, the mangrove ecosystem variable does not have a significant effect on the main income of the forestry sector. This is because more than half of the mangrove forest ecosystem in Indonesia is in a seriously damaged condition.
Pengaruh Lingkungan Kerja dan Kompensasi Terhadap Kinerja Karyawan Dengan Motivasi Kerja Sebagai Variabel Intervening Di Bank BNI Nazli Ramadhani Lubis; Sonya Putri; Parapat Gultom
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.v8i1.10177

Abstract

This study aims to analyze employee performance at Bank BNI by using work environment variables and compensation as independent variables and work motivation as an intervening variable to analyze the effect of employee motivation levels. The sampling technique of this study used purposive sampling which amounted to 100 employees. Data collected using a questionnaire method through Google Form. The data analysis technique in this study was carried out using SmartPLS. The results showed that the work environment has no significant effect on employee performance while compensation and motivation have a significant effect on employee performance. In addition, the work environment has a significant effect on work motivation but compensation has no significant effect on work motivation. The work environment has no significant effect on employee performance through work motivation. However, compensation has a significant effect on employee performance through work motivation. The limitation of this research is that it only uses BNI BANK and with limited respondents. Further research is recommended to expand the research area by using several BANKs and also adding respondents and other variables related to employee performance so that it will produce even better research.
Pengaruh Good Corporate Governance, Konservatisme Akuntansi dan Ukuran Perusahaan terhadap Manajemen Laba yang Terdaftar di Bursa Efek Indonesia Dwi Utami, Diah yeni; Nugraeni
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.v8i1.10179

Abstract

This research aims to examine the influence on Good Corporate Governance, Accounting Conservatim and the Size of Manufacturing Companies in the Consumer Goods Sector Listed on the Indonesia Stock Exchange. The population in this research os the Manufacturing Industry in the Consumer Goods Sector which is listed on the Indonesia Stock Exchange from 2021 to 2022. The data used in this research is secondary data in thefrom of financial reports on Manufacturing Companies in the Consumer Goods Industry Sector which are listed on the Indonesia Stock Exchange. The data collection method in this reseach uses purposive sampling which analyzes 66 compnies listed on the Indonesia Stock Exchange and in this reseach uses multiple linear regression analyzes testing, where previously classific assumptions were tested first. Based on the research result. Good Corporate Governance and Company Size have no effect on earnings management. Accounting Conservatism has an effect on suppressing opportunistic actions on the part of managers on the part of company. So the higher the conservatism in a company, the lower the level of earnings management in that company. This research does not all cover earnings management in Manufacturing Companies in the Consumer Goods Sector, almost 22% includs measurement of Good Corporate Governance, Accounting Conservatism, and Company Size only and the rest is not explained in this research. In further research, it can be further developed by using the Good Corporate Governance scoring index to make it better and it is hoped that share ownership and the Board of Directors will be announced so that when taking samples, the results will be better.
Efek Gaya Hidup dan Literasi Keuangan dalam Pengelolaan Keuangan (Studi Pada Keluarga Muda di Padangsidimpuan) Budi gautama Siregar; Kuras Purba; Muhammad Salman; Aswadi Lubis
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.v8i1.10196

Abstract

Tujuan penelitian ini adalah untuk menganalisis dan mendeskripsikan tentang pengaruh gaya hidup dan literasi keuangan terhadap pengelolaan keuangan pada keluarga muda di Kota Padangsidimpuan. Jenis penelitian ini adalah asosiatif deskriptif dengan menggunakan data primer melalui penyebaran kuesioner. Teknik sampling yang digunakan yaitu purposive sampling yaitu keluarga muda yang sudah berumur satu s.d dua tahun yang berada di Kota Padangsidimpuan dengan jumlah 100 responden. Pengolahan data penelitian dilakukan dengan bantuan aplikasi SPSS yang selanjutnya dianalisis melalui uji validitas dan reliabilitas, uji asumsi klasik, uji hipotesis dan analisis regresi berganda. Temuan penelitian dimana gaya hidup dan literasi keuangan memberikan pengaruh yang signifikan dan positif terhadap pengelolaan keuangan keluarga muda yang ada di Kota Padangsidimpuan. Besarnya pengaruh yang diberikan variabel gaya hidup dan literasi keuangan sebesar 41,3 %.

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