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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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Kinerja Pengelolaan Keuangan Pemerintahan Kota Surabaya Selya Budi Juliana; Septiana Dinda Aulia; Indah Ayu Oktavia; Maulidia Mawanti; Sifa Cahya Maula; Fandi Prasetya
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10655

Abstract

This research was conducted with the aim of examining the financial management performance of the Surabaya City Regional Government. By using quantitative descriptive research methods. And using secondary data sources, namely the Surabaya City Budget Realization Report (LRA) 2018 - 2022. In analyzing the performance of researchers using the independence ratio, compatibility ratio, growth ratio, and effectiveness ratio. Based on the results of the study, it was found that the ratio of regional financial independence of the Surabaya City Government in 2018-2022 was categorized as high. However, the calculation of the compatibility ratio analysis of capital expenditure compared to operational expenditure shows that there is no compatibility. The ratio of regional financial growth of the Surabaya City government is also still in the low category. and for the effectiveness ratio of Regional Original Revenue (PAD) Surabaya City is still running quite effectively. However, this study still has limitations, namely in the use of data sources which are limited to financial statement data two years before the pandemic, during the pandemic, and two years after the pandemic. With these limitations, further research is expected to expand the observation period and discuss in more detail the financial performance of local governments using qualitative methods.
Tren Kontemporer dalam Audit: Harmonisasi Teknologi dan Keberlanjutan dalam Praktek Audit Rusli, Urisnawati; Muslianti Middin; , Amiruddin; Syamsuddin
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10659

Abstract

In the modern era, audit practices are increasingly influenced by technological advancements and the need for sustainability. This article explores the harmonization of technology and sustainability in contemporary audit practices. The research methodology involves the analysis of scientific articles selected based on specific criteria, namely articles published within the time frame of 2015-2024 from journals in quartiles (Q1, Q2, Q3, and Q4). Utilizing the Prisma Watase Uake tool, 25 selected articles were identified. Through a Systematic Literature Review (SLR) approach, this research uncovers several technologies used to enhance the efficiency and accuracy of audits. Furthermore, the study highlights the importance of integrating sustainability into audits to assess the social and environmental impacts of companies. The findings indicate that the combination of technology and sustainability not only improves audit quality but also supports corporate social responsibility objectives. This article provides valuable insights for accounting professionals and researchers to understand the challenges and opportunities in the field of auditing in the future. The article has limitations due to the review of only 25 articles using Prisma Watase Uake, which is considered inadequate for a comprehensive understanding. Further research is needed to increase the volume of literature reviewed and to apply different methodologies. A qualitative approach could offer deeper insights into the experiences of audit practitioners in integrating technology and sustainability, as well as the challenges faced in the field.
Pemetaan Faktor Sosial-Ekonomi Penyebab Stunting di Kabupaten Aceh Timur Puti Andiny; Afrah Junita; Tuti Meutia; Umi Sefiana Barokatul Aulia
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10661

Abstract

The objective of the research is to identify and map socioeconomic factors that influence stunting rates in children in East Aceh Regency. The analytical method utilized is descriptive qualitative, utilizing interview techniques. The interviewees for this study were nutrition officers from community health centers located in each sub-district of East Aceh Regency. According to the study's findings, the factors that contribute to stunting are 1) a lack of parental understanding of the risk of stunting and the period of the First 1000 Days of Life, which has an impact on poor consumption patterns during pregnancy and parenting patterns for children, 2) family economic factors or low income levels among parents, and 3) a lack of access to health services. The limitation of this research is that researchers were unable to access all community health centers in East Aceh Regency due to logistical problems. It is hoped that future researchers would be able to conduct study in all health facilities in every sub-district of East Aceh Regency in order to create a map of the causes that cause stunting, which will be valuable in developing appropriate strategies for conquering stunting in the region
Pengaruh Green Accounting, Material Flow Cost Accounting, dan Environmental Performance terhadap Sustainable Development Irene Kurnianingtyas; Luh Putu Puji Trisnawati
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10667

Abstract

This study aims to analyze the impact of green accounting, material flow cost accounting (production cost, area size, production output), and environmental performance on sustainable development. The population of this study includes energy sector companies in the subsectors of oil, gas, coal, and palm oil listed on the Indonesia Stock Exchange (IDX) during 2020-2022. Data were collected secondary through purposive sampling, resulting in 23 companies with 69 observations, based on certain criteria. The analysis methods include descriptive statistics, classical assumption tests (normality, multicollinearity, autocorrelation, and heteroscedasticity), multiple regression, coefficient of determination, and hypothesis tests t and F using Eviews. The results show that green accounting, production costs, and production output have an impact on sustainable development, while area size and environmental performance do not have an impact. This study is limited by the availability of data and the number of sample companies, as well as the subjective measurement of green accounting. It is recommended to expand the sample, use more objective measurements, and add variables such as green intellectual capital, environmental cost, and internal corporate governance strength for future research.
Pengaruh Struktur Aktiva, Debt to Asset Ratio, Total Asset Turnover dan Return On Asset terhadap Price Book Value Amanda Sulistia; Priyambada Bagus Artanta
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.8567

Abstract

This study aims to determine the effect of Asset Structure, Debt to Asset Ratio, Total Asset Turnover and Return On Asset on the Price Book Value in advertising, printing and media sub-sector companies listed on the Indonesian Stock Exchange for the 2018-2022 period. This research is a type of descriptive research with quantitative methods. The sampling technique for this research uses a purposive sampling method, so that a sample consisting of 15 advertising, printing and media sub-sector companies listed on the Indonesian Stock Exchange for the 2018-2022 period is obtained. The data collection technique for obtaining secondary data is documentation. The analysis technique used in this research is multiple linear regression analysis with the help of the SPSS program. The limitation in the study is that the share price used to calculate the Price Book Value is the closing share price at the end of the year. so further researchers are advised to use share prices other than the closing share price at the end of the year, for example the average share price per month. The results showed that Asset Structure and Total Asset Turnover had an effect on Price Book Value, while Debt to Asset Ratio and Return On Asset had no effect on Price Book Value.
Keterlibatan Pemangku Kepentingan dalam Laporan Keberlanjutan PT Pertamina Berbasis GRI Standar 2021 Veren Putri Shamaya; Alhabsyi, Amru; Maria Yovita R Pandin
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10657

Abstract

This study aims to analyze stakeholder engagement in the preparation of PT Pertamina's sustainability report based on the GRI 2021 standards. The method used is descriptive qualitative research utilizing secondary data from PT Pertamina's 2023 sustainability report, analyzed based on GRI 2-29 disclosure. The results show that PT Pertamina involves various stakeholders, including shareholders, customers, employees, regulators, and communities, through active dialogue, routine reporting, surveys, and specific programs. This engagement enhances transparency, credibility, and sustainability performance while building public trust and minimizing operational risks. This study is limited to data from 2023 and does not include direct interviews with stakeholders, which restricts a comprehensive representation of their perspectives. Future research is recommended to analyze data over multiple years, include direct stakeholder interviews, and explore other reporting frameworks to broaden insights and provide more comprehensive recommendations
Optimalisasi Struktur Modal Dengan Trade Off Theory Pada Bank Umum Syariah Budi Gautama Siregar; Muhammad Salman; Aswadi Lubis
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10663

Abstract

This study aims to evaluate PT's financial performance. Bank Mega Syariah through liquidity ratio analysis with the Financing to Deposit Ratio (FDR), Capital Adequacy Ratio (CAR), Return on Assets (ROA), and Return on Equity (ROE) approaches. This research is descriptive quantitative, where the data is analyzed, and the results are described to provide an overview of the bank's financial performance. The data used is secondary data from PT's financial statements. Bank Mega Syariah for the period 2013-2021. The results show that the financing-to-deposit ratio (FDR) has fluctuated, with the highest levels in the second and third quarters of 2015, at 104.19% and 102.89%, respectively. Based on the analysis of the Capital Adequacy Ratio (CAR), PT. Bank Mega Syariah shows excellent capital. The ROA study shows several periods that are considered unhealthy based on Bank Indonesia standards, namely in the third and fourth quarters of 2016, 2017, and the fourth quarter of 2021. ROA describes the ability of PT. Bank Mega Syariah is making profits from its assets. Meanwhile, the ROE analysis shows that the condition of PT. Bank Mega Syariah is included in the unhealthy category. This research only focuses on the study of liquidity, solvency, and profitability ratios, so there is still an opportunity for further research that can explore other aspects, such as profitability, growth, or the application of a balanced scorecard.
Pengaruh Corporate Governance Perception Index Terhadap Tingkat Financial Distress Mayang Murni; Lily Karlina Nasution
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10828

Abstract

Banking companies have a role as an intermediary institution because of the foundation in building a country's economy. Banking companies that implement good Corporate Governance practices tend to be free from bad things like financial distress. This research aims to observe the influence of Corporate Governance Perception Index on Level of Financial Distress in BUMN Banking Companies form 2018-2023. . The data used is secondary data from the financial reports of state-owned banking companies and was analyzed using linear regressions. The result showed that Corporate Governance Perception Index has a influence on Financial Distress with a value that tend to small 5,9% with a minus contant, its means that the effect of implementing good Good Corporate Governance does not greatly affect the level of Financial Distress in BUMN Banking Companies in Indonesia. This is a limitation in the study, namely the object of research on BUMN companies in Indonesia, where the majority of ownership by the Government so that control and assurance of the continuity of a company depends on Government policies and public interests, so as not to worry about things like the level of financial distress. Based on the limitations, one suggestion that can be given is to replace the object of research on private companies included in the ranking of the Indonesian Institute for Corporate Governance or the ASEAN Corporate Governance Scorecard, as well as adding other fundamental indicators in assessing the level of Financial Distress
Studi Komparatif Eropa dan Indonesia (Perbedaan pada Standar Akuntansi Pemerintah) Ghina Adhha Haura; Ella Rahmayanti
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 2 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i2.10923

Abstract

Each country certainly has different Government Accounting Standards. This can be seen from the different forms of philosophy of each country, such as the state of the economy, social environment, culture, politics, law, and defense and security of each country. The process of modernizing public sector accounting is carried out intensively by stakeholders because there is a demand for high quality and relevant disclosures to decision making as financial information to meet transparency and accountability capabilities. The forms of accounting standards used by the public sector across Europe are heterogeneous or varied. Meanwhile, the Government of Indonesia began to fully enforce the Accrual-Based Government Accounting Standards for all local governments after the issuance of Government Regulation number 71 of 2010. The purpose of this comparative study is to examine the literature on the differences in Government Accounting Standards in member countries of the European Union and Indonesia. The benefits of this research are expected to provide comprehensive information regarding the description of Government Accounting Standards, especially in European Union countries and Indonesia. The results of this study are Government Accounting Standards in the European Union and Indonesia countries are very different from the point of view of the bodies that set the standards, related regulations, country needs and legal basis in each country. This research is limited to the literature to compare Government Accounting Standards in various European countries and Indonesia. Future research can compare Government Accounting Standards in Asia, especially Southeast Asia, because the structure of government in Asia is almost similar in terms of progress and governance structure.
Pengaruh Latar Belakang Agama dan Nilai Akademik terhadap Pemahaman Mata Kuliah Akuntansi Syariah (Studi Empiris pada Mahasiswa Akuntansi di Universitas Jember) Ike Aprilia Trisdianti; Moch. Shulthoni; Eza Gusti Anugerah
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 1 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i1.10693

Abstract

This research was conducted on undergraduate accounting students class of 2020 and 2021 at the University of Jember. The purpose of this study was to determine the effect of understanding Sharia Accounting courses with Religious Background and Academic Grades. The data instrument used is using a questionnaire with the slovin formula on 76 student respondents who have taken Sharia Accounting courses. The software used is SPSS version 27 to process research data. Data analysis also includes descriptive statistical tests, classical assumption tests, and hypothesis testing. The results of data analysis show that Religious Background and Academic Value have a significant positive effect on Understanding Sharia Accounting Courses

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