cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
salman
Contact Email
jensi@unsam.ac.id
Phone
+628116800173
Journal Mail Official
jensi@unsam.ac.id
Editorial Address
Fakultas Ekonomi, Universitas Samudra, Kampus Kloneng, Langsa
Location
Kota langsa,
Aceh
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
 16   17   18   19   20 
Penilaian Kinerja Keuangan PT Bank Muamalat Indonesia, Tbk dengan Metode Economic Value Added Budi Gautama Siregar; Muhammad Salman; Aswadi Lubis
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.v9i1.11028

Abstract

This study aims to analyze the financial performance of PT. Bank Muamalat Indonesia Tbk uses the Economic Value Added (EVA) method in the period 2018 to 2022. EVA is one of the methods used to measure the extent to which a company can create economic added value by comparing the net profit obtained by the company with the cost of capital used. The results of the study show that the financial performance of PT. Bank Muamalat Indonesia Tbk experienced significant fluctuations during this period. In 2019, EVA experienced a sharp decline of 68.37%, which was caused by an increase in equity, an increase in tax burden, and a decrease in revenue. In 2020, the company managed to turn things around with an increase in EVA of 76.31%, driven by a decrease in equity and tax burden. However, in 2021 and 2022, EVA experienced a decline again, by 64.48% and 38.36%, respectively, due to an increase in tax burden and a decrease in revenue. Despite the fluctuations, EVA still showed a positive number (EVA > 0), which indicates that the company is able to create added value for shareholders. The results of this study found that factors that affect EVA include income, tax burden, and equity structure. It is recommended for companies to pay attention to tax management, optimization of capital structure, and diversification of sources of income. The limitations of this study lie in the limited data coverage of the annual financial statements and the relatively short research period. Further research is recommended to use longer periods and consider external factors that affect the company's performance.
Blue Economy: Perspektif dalam Peningkatan Nilai Ekonomi Indonesia Ella Rahmayanti; Irne Aryanie; Munawarah; Imam Malik; Ghina Adhha Haura
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.v9i1.11537

Abstract

ABSTRACT This study aims to evaluate the implementation of marine economic management policies in Indonesia and identify the obstacles in their application, as well as to formulate recommendations for improving economic value through the integration of the blue economy concept into the marine economic policy framework of Indonesia. The government is expected to implement the blue economy concept in Indonesia to enhance opportunities for increasing the economic value of the community, especially coastal communities. This study employs a descriptive analysis approach and a literature review. In the implementation process, the government is urged not to disregard the customs of local residents to ensure the preservation of the environment and traditions. The results of the literature review show that the blue economy offers solutions for developing the economy sustainably while maintaining the health of the ocean and its ecosystems. However, its implementation in Indonesia faces various challenges, including unsustainable exploitation of marine resources, socio-economic inequality, and a lack of attention to the social role of the oceans. This study emphasizes the need for collaboration among stakeholders, technological innovation, and comprehensive policies to overcome these challenges and optimize the potential of the blue economy in enhancing Indonesia's economic value sustainably ABSTRAK Penelitian ini bertujuan untuk mengevaluasi implementasi kebijakan pengelolaan ekonomi kelautan di Indonesia dan mengidentifikasi kendala-kendala dalam penerapannya, serta menyusun saran perbaikan untuk meningkatkan nilai ekonomi melalui pengintegrasian konsep blue economy ke dalam kerangka kebijakan ekonomi kelautan Indonesia. Pemerintah diharapkan dapat menerapkan konsep blue economy di Indonesia untuk meningkatkan peluang untuk peningkatan nilai ekonomi masyarakat, terutama masyarakat pesisir. Penelitian ini menggunakan pendekatan analisis deskriptif dan tinjauan pustaka. Dalam proses penerapannya, pemerintah dihimau untuk tidak mengesampingkan adat penduduk lokal agar kelestarian lingkungan dan adat terjaga. Hasil tinjauan literatur menunjukkan bahwa blue economy menawarkan solusi untuk mengembangkan perekonomian secara berkelanjutan dengan tetap menjaga kesehatan laut dan ekosistemnya. Namun, implementasinya di Indonesia menghadapi berbagai tantangan, termasuk eksploitasi sumber daya laut yang tidak berkelanjutan, ketidaksetaraan sosial-ekonomi, dan kurangnya perhatian terhadap peran sosial lautan. Penelitian ini menekankan perlunya kolaborasi antar pemangku kepentingan, inovasi teknologi, dan kebijakan yang komprehensif untuk mengatasi tantangan tersebut dan mengoptimalkan potensi blue economy dalam meningkatkan nilai ekonomi Indonesia secara berkelanjutan.
Analisis Kebijakan Moneter Dalam Mengendalikan Inflasi Di Indonesia Rosenta Febri Mutiara Sinaga; Muhammad Yusuf; Arwansyah
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.v9i1.11550

Abstract

This study aims to analyze the impact of monetary policy on inflation in Indonesia by examining five independent variables: money supply, interest rates, exchange rates, Gross Domestic Product (GDP), and geopolitical instability from 1990 to 2023. A quantitative research approach was employed using annual time series data and descriptive analysis to observe relevant macroeconomic trends. The results indicate that money supply and exchange rates have a significant long-term effect on inflation, while interest rates and GDP show fluctuating contributions depending on prevailing economic conditions. Geopolitical instability also contributes to inflationary pressure, particularly during global crises and energy price shocks. These findings suggest that the effectiveness of monetary policy is strongly influenced by its responsiveness to both external and domestic dynamics, and the importance of maintaining a balance between price stability and sustainable economic growth.
Pengaruh ESG Tterhadap Harga Ssaham dengan Ukuran Perusahaan sebagai Variabel Moderasi Davu Raissa Elazar; Maya Sari; Budhi Pamungkas Gautama
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.v9i1.11551

Abstract

In this research, we use ESG Scores to examine how environmental, social, and governance (ESG) variables have affected the stock prices of companies listed on the Indonesia Stock Exchange. Using a quantitative approach that integrates descriptive and verification approaches, this research provides a thorough and trustworthy depiction of the connections between these variables. Companies for the sample were chosen using a purposive selection method. A Moderation Regression Analysis Test was used in this investigation. The study's findings demonstrate that ESG factors influence stock prices, which means the higher ESG score, the higher the share price. Following that, the impact of ESG on stock prices is mitigated by firm size which means that company size can affect the relationship between ESG and stock price. Companies should take environmental, social, and governance factors into account if they want to win over investors, according to this research. Companies that are good at making the most of their assets are main option for investors. The limitations of this study are the use of limited samples and variables also only focus on three main variables even though there are various other components that have the potential to affect stock prices. Suggestions for further research are to increase the study sample and add other variables that can affect stock prices. In addition, researchers can also increase the research period and use different subjects, so as to produce research findings that are new and more accurate.
Analisis Fluktuasi Kurs Rupiah, Inflasi, DJIM, Emas Terhadap ISSI Periode 2022-2024 Ainur Ridwan; Nauvan Ahmad; Fitria Ayuningtias; Diah Triya Wijayanti; Bintis Ti’anatud Diniati
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.v9i1.11578

Abstract

This study aims to examine how the rupiah exchange rate, inflation rate, Dow Jones Islamic Market (DJIM), and gold prices affect the movement of the Indonesian Sharia Stock Index (ISSI). The method used is quantitative, with a multiple linear regression analysis approach. The analysis process begins with testing classical assumptions to ensure the feasibility of the model. The data used comes from trusted secondary sources such as Bank Indonesia (BI) and the Investing.com website, covering the period 2022 to 2024. Data processing is carried out through multiple linear regression using SPSS software. The research findings indicate that the rupiah exchange rate does not have a statistically significant effect on the ISSI, although there are indications of a positive relationship. Inflation also does not have a significant impact on the movement of the index, indicating a weak influence. In contrast, the gold price has a real and positive impact on the ISSI, while the influence of DJIM on the ISSI is not significant and shows an inconsistent correlation. Based on these results, it can be concluded that several macroeconomic variables, especially gold prices, have a significant contribution to the performance of the sharia stock market in Indonesia, while other variables show a more limited impact. For future research, it is recommended to add other variables that have the potential to influence the Islamic stock market, as well as expand the number of samples so that the results obtained are more representative and have better analytical power.
Monetisasi Empati Dalam Live Streaming TikTok: Analisis Hukum Ekonomi Islam Robiansyah, Firman; Fitri, Ghaida Nuraliza; Pramudya, Muhamad Daffa; Putri, Vica Permata
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.v9i1.11748

Abstract

The aims of this study is to analyze the phenomenon of empathy monetization in TikTok live streaming from the perspective of Islamic economic law, particularly within the Maqashid Shariah framework. Qualitative research used as a research method with a literature study approach. Data and information were collected from various literature sources, such as scientific journal articles and other related documents discussing Islamic economic law, Maqashid Shariah, and live streaming phenomena. The results show that empathy monetization in TikTok live streaming involves the practice of buying and selling emotional support, where users provide virtual donations in exchange for attention and empathy given by streamers. From the perspective of Islamic economic law, this practice contains elements of gharar and maysir, as there is no guarantee that the empathy provided by streamers is proportional to the donations given by users. Furthermore, viewed from Maqashid Shariah, this practice potentially contradicts the objectives of hifz al-nafs and hifz al-mal, as it can lead to emotional exploitation and commercialization of human values that degrade human dignity. The conclusion of this research is that empathy monetization in TikTok live streaming is inconsistent with the principles of Islamic economic law and contradicts Maqashid Shariah. The implications of these findings include the need for clearer regulations regarding monetization practices on social media platforms, as well as education for the public about ethics and boundaries in social media interactions. This study has limitations because it is qualitative in nature, and thus the authors did not conduct direct and in-depth observations of the TikTok phenomenon. We strongly hope that future researchers will conduct studies with direct observation to obtain more relevant data.
Pengaruh Konsumsi Rumah Tangga, Investasi Asing dan Inflasi Terhadap Pertumbuhan Ekonomi Indonesia Ridha, Ahmad; Ismanidar, Nur; Iskandar, Iskandar; Asnidar, Asnidar
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.v9i1.11791

Abstract

This study examines the dynamic relationship between economic growth, household consumption, foreign investment, and inflation in Indonesia using the Autoregressive Distributed Lag (ARDL) model approach. Empirical results show that household consumption and foreign investment significantly affect national economic growth in the short term. Meanwhile, inflation has an adverse effect on economic growth in the short term. In a long-term analysis, household consumption has a positive and significant effect compared to other variables at a significance level of 1%. In comparison, foreign investment has a positive effect at a significance level of 10%. The inflation variable in the long term does not have a significant effect on economic growth. This empirical finding shows that household consumption is still adequate and is one of Indonesia's main drivers of stimulating economic growth. This study has limitations in the form of time series data analyzed. It can use panel data and other actual variables for further research development.
Analisis Efektivitas Realisasi Penerimaan Zakat, Infaq dan Sedekah (ZIS) Badan Baitul Mal Kota Langsa Yenni Samri Juliati Nasution; Agustina Nurul Fajriah; Azhar, Iqlima; Nasrul Kahfi Lubis
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.v9i1.11851

Abstract

This research aims to determine the effectiveness and growth of Zakat, infaq and Shodaqah collected by Baitul mal Langsa City. This research uses secondary data from the 2014-2023 Langsa City Regional Government Financial Report, with a quantitative approach and analyzed descriptively. The results of this research found that the collection of Zakat, Infaq and Shodaqah for nine years in Langsa City was effective in 2014-2022, and in 2023 Zakai, infaq and shodaqah collection will not be effective. On average, Ziswaf's budget growth for the 2014-2023 period is 19%. Ziswaf realization growth averaged 13%. Ziswaf's budget growth and realization during 2014-2023 could not be balanced with growth in realization. This research analyzes descriptively using secondary data obtained from the Langsa City Baitul Mal Agency so that the specific research results still have not solved the problem regarding the ineffectiveness of ZISWAF growth, so it is recommended for further research to use a questionnaire as an analysis tool that is distributed to related parties managing ZISWAF.
Analisis Penerapan Tatakelola Pemerintahan dalam Pengelolaan Dana Desa di Desa Pentadu Barat Kecamatan Tilamuta Sukrianto
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.v9i1.11942

Abstract

This study aims to examine how governance is implemented in the management of Village Funds in Pentadu Barat Village, Tilamuta District, Boalemo Regency. The research employs a descriptive qualitative approach, with data collected through in-depth interviews, participatory observation, and document study. Data analysis follows the Miles and Huberman model, which consists of three stages: data reduction, data display, and conclusion drawing/verification. The results of the study indicate that: (1) The implementation of governance in managing Village Funds—which includes participatory planning, transparent implementation, and accountable reporting—has met the standards of Village Fund management and reflects the principles of good governance; (2) Community perceptions of the Village Fund allocation for development and empowerment programs show a noticeable improvement in infrastructure and community well-being. However, this study has several limitations, including its narrow focus on a single village, the subjectivity inherent in a qualitative approach, and the relatively short duration of observation. Therefore, future researchers are encouraged to expand the study area, adopt a mixed-methods approach, and conduct longer-term observations to obtain more comprehensive and representative findings.
Peran Sistem Informasi Akuntansi Penerimaan Kas dalam Optimalisasi Pengendalian Internal (Studi pada PT. GLR) Rahayu, Duwi
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.v9i1.12008

Abstract

This study analyzes the role of the cash receipts accounting information system in optimizing internal controls at PT. GLR, while also assessing the alignment of the company's practices with accounting theory and internal control principles. The research findings are expected to serve as a basis for evaluating and recommending system improvements. A qualitative method was employed, with data collected through interviews, documentation, and observation. Data validity was tested using technique triangulation, while data analysis involved reduction, presentation, and conclusion drawing. The results reveal that the cash receipts accounting information system at PT. GLR is not yet optimal due to the lack of a clear flow diagram. Additionally, internal controls remain weak, particularly in the organizational structure, where there is a gap between administrative and financial functions that needs to be addressed to enhance efficiency and accountability.

Page 18 of 20 | Total Record : 192

 16   17   18   19   20 

Filter by Year

2017 2025


Reset
Filter By Issues
All Issue Vol 9 No 2 (2025) Vol 9 No 1 (2025) Vol 8 No 2 (2024) Vol 8 No 1 (2024) Vol 7 No 2 (2023) Vol 7 No 1 (2023) Vol 6 No 2 (2022) Vol 6 No 1 (2022) Vol 5 No 2 (2021) Vol 5 No 1 (2021) Vol 4 No 2 (2020) Vol 4 No 1 (2020) Vol 3 No 2 (2019) Vol 3 No 1 (2019) Vol 2 No 2 (2018) Vol 2 No 1 (2018) Vol 1 No 2 (2017) Vol 1 No 1 (2017) More Issue