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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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KEPUTUSAN MEMBAYAR ZAKAT MELALUI BAITUL MAL Salman, Muhammad; Iskandar Muda; Andri Soemitra; Yoserizal
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.v9i1.12295

Abstract

Tujuan: Penelitian ini mengusulkan menggunakan model penelitian baru yang sejauh ini belum ditemukan telah dianalisis oleh peneliti lainnya terutama di Aceh terkait dengan keputusan membayar zakat di Badan Baitul Mal Aceh. Desain Penelitian: Penelitian ini didesain menggunakan teknik sampling yang digunakan adalah non probability sampling dengan teknik purposive sampling. Jumlah responden adalah 229 orang yang membayar zakat di Baitul Mal Di Aceh. Temuan Penelitian: Hasil analisis menunjukan bahwa seluruh pengaruh antar variabel telah positif dan signifikan. Kemudian Literasi zakat secara positif dan signifikan mempengaruhi keputusan membayar zakat muzakki di Aceh dan Keterbukaan informasi secara positif dan signifikan mempengaruhi keputusan membayar zakat muzakki di Aceh. Selanjutnya Syariah norma subjektif secara positif dan signifikan mempengaruhi keputusan membayar zakat muzakki di Aceh. Dan Dari hasil analisis struktural dengan menggunakan metode bootstraping ditemukan bahwa peran variabel moderasi regulasi zakat adalah signifikan atau pemoderasi penuh yang dapat memperkuat pengaruh literasi zakat terhadap keputusan membayar zakat. Untuk penelitian selanjutnya direkomendasikan untuk memperluas unit analisis dengan penambahan jumlah sampel agar kesalahan pengukuran dalam pengaruh secara langsung maupun tidak langsung dapat semakin diperkecil. Originalitas: Model penelitian yang dikembangkan pada kajian ini merupakan model baru yang belum ditemukan kajiannya oleh peneliti lain sejauh penelitian ini selesai dilakukan terutama di Aceh. Kajian ini berkontribusi dalam meningkatkan kesadaran muzakki dalam menunaikan zakat di Baitul Mal Aceh.
Analisis Determinan Kualitas Laba pada Perusahaan Manufaktur Sektor Indsutri Konsumsi Devi Maya Sari
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.v9i1.12354

Abstract

This study aims to analyze the effect of company size, company growth, and profitability on earnings quality in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the period 2018–2024. The approach used is quantitative with an explanatory research type. The sample was determined using a purposive sampling technique and obtained 17 companies. Secondary data was obtained from annual financial reports through the official IDX website and analyzed using multiple linear regression with SPSS version 26. The results of the study indicate that partially, company size does not have a significant effect on earnings quality, while company growth and profitability have a significant effect. Simultaneously, all three variables have a significant effect on earnings quality, with profitability as the most dominant variable. These findings contribute to the development of literature and practical benefits for management, investors, and regulators. Further research is suggested to add variables such as leverage, ownership structure, or good corporate governance (GCG)
PENGARUH CURRENT RATIO, RETURN ON ASSETS, DAN DEBT TO EQUITY RATIO TERHADAP HARGA SAHAM PT. INDOSAT Tbk PERIODE 2020-2024 Andi Asrul; Mahadi Alkautsar; Muhammad Jovan Edliansyah; Fazhar Sumantri
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.v9i1.12372

Abstract

This research was carried out to examine the extent to which the stock price of PT. Indosat, Tbk is influenced by CR, ROA, and DER. The quantitative approach was chosen as the research methodology, and the current research uses secondary data types. The data samples analyzed include quarterly data of the company PT. Indosat, Tbk from 2020 to 2024 and information from Yahoo Finance about stock prices. Results from the T-test analysis indicate that the stock price of PT. Indosat, Tbk is impacted by DER. Conversely, the stock price of PT. Indosat, Tbk is not influenced by ROA and CR. In the F-test evaluation, the stock value of PT. Indosat, Tbk is not affected by CR, ROA, and DER.
Analisis Empirik tentang Penganggaran Daerah dan Pandemi COVID-19 Junita, Afrah; Meutia, Tuti; AS, Agus Putra; Nita Erika Ariani
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.v9i1.12374

Abstract

This study aims to examine differences in budget size, budget changes, and budget absorption between the budget period before the Covid-19 pandemic (in 2018-2019) and during the Covid-19 pandemic (in 2020-2021) in district and city governments in Aceh Province. The sample in this study was 23 regencies/cities with the data used sourced from local government financial report documents that have been audited by external auditors and regional revenue and expenditure budgets that have been determined by regional regulations or qanuns. The results of the analysis show that there is a significant difference between the period before and during the Covid-19 pandemic for the amount of the budget and changes in the budget, while for budget absorption there is no difference. This may be due to Government intervention in budget policies during the Covid-19 pandemic. These results have implications for the need to redefine changes in regional budgets and affirm the authority of local governments in managing their finances within the framework of implementing consistent and effective fiscal decentralization.
CRYPTO INVESTMENT CYBERCRIME Rahmad Tantawi; Muhammad Salman; Tuti Meutia; Safrizal
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.v8i1.13364

Abstract

This bibliometric analysis examines studies related to crypto investment cybercrime. This research is a literature review using the Harzing Publish or Perish and Mendeley search tools, limited to studies related to crypto investment cybercrime in the 2017-2023 research period and published in Scopus-indexed journals. The results of the study show that only four publications were found to be directly related to crypto investment cybercrime, so it is recommended that further research be conducted empirically and published in Scopus-indexed journals. The limitations of this study are that the review was only conducted through a literature review with a research period of the last five years, and it is recommended that future researchers analyze “crypto investment cybercrime” empirically and then conduct research on the financial sector analysis unit, such as in the banking sector and other financial institutions.
Analisis Dampak Perubahan Struktur Modal dan Kebijakan Dividen terhadap Biaya Modal pada PT Jasa Marga (Persero) Budi gautama Siregar; Muhammad Salman; Aswadi Lubis
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i2.13174

Abstract

This study investigates the relationship between capital structure and dividend policy on the cost of capital at PT Jasa Marga (Persero) Tbk by utilizing quarterly financial data from 2017 to 2024. Capital structure is measured by the Debt to Equity Ratio (DER), dividend policy is represented by the Dividend Payout Ratio (DPR), while the cost of capital is calculated using the Weighted Average Cost of Capital (WACC) approach. PT Jasa Marga was selected as the research object due to its characteristics as a state-owned enterprise (SOE) in the infrastructure sector, which is capital-intensive, long-term oriented, and plays a strategic role in national development. These characteristics make funding decisions and dividend policies highly influential in determining the efficiency of the company’s cost of capital. The research methodology employs a quantitative approach with multiple linear regression analysis. To ensure the validity of the model, several classical assumption tests were conducted, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. An F-test was used to examine the simultaneous influence of the independent variables on the cost of capital, while t-tests were applied to assess the partial effects of each independent variable. This approach provides a comprehensive understanding of the extent to which capital structure and dividend policy contribute to determining the company’s cost of capital. The findings reveal that both capital structure and dividend policy significantly affect the cost of capital at PT Jasa Marga. An increase in DER was found to raise WACC, consistent with the Trade-Off Theory, which emphasizes the balance between tax benefits from debt and the risk of financial distress. Similarly, a higher DPR increases the cost of capital due to reduced retained earnings and greater reliance on external financing. These results highlight that funding strategies and dividend policies in state-owned infrastructure enterprises must be carefully managed to maintain cost efficiency. Academically, this research enriches the literature on the interplay between internal financial policies and cost of capital, while practically, it offers recommendations for managers and policymakers to design more sustainable financing and dividend strategies in support of long-term infrastructure development.
Analisis Sistem Pengelolaan Persediaan Bahan Baku Dengan Metode Economic Order Quantity (EOQ) Putri, Amanda; Afiah, Nur; Anwar, Azwar; Syachbrani, Warka; Sahade
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i2.12868

Abstract

Penelitian ini bertujuan untuk menganalisis apakah metode Economic Order Quantity (EOQ) dalam pengelolaan persediaan bahan baku lebih optimal diterapkan oleh Pizza XYZ. Variabel penelitian ini terdiri atas perhitungan EOQ yang terdiri atas EOQ, frekuensi pemesanan, biaya pemesanan serta penyimpanan persediaan, total inventory cost, safety stock, dan reorder point. Penelitian ini berfokus dalam hal menganalisis penerapan metode EOQ pada Pizza XYZ. Teknik pengumpulan data yang digunakan adalah dokumentasi dan wawancara. Teknik analisis data menggunakan analisis kuantitatif deskriptif. Teknik ini dimulai dengan mengumpulkan data yang dibutuhkan berupa data dan informasi biaya serta bukti pendukung lainnya, mengolah hasil dokumentasi dan wawancara, menghitungnya dengan variabel EOQ, membandingkan hasil perhitungan EOQ dengan kebijakan perusahaan, dan menarik hasil serta kesimpulan. Hasil analisis menunjukkan metode EOQ lebih optimal dibandingkan metode konvensional Pizza XYZ dengan mendorong penghematan pada total biaya persediaan bahan baku. Metode EOQ dapat mendorong perusahaan mencapai penghematan hingga sebesar Rp4.252.221,00 atau sekitar 55,13% dari total biaya persediaan bahan baku. Pengelolaan bahan baku tepung terigu Pizza XYZ menurut kebijakan perusahaan adalah 700 kg per pemesanan, dipesan sebanyak 40 kali, dengan total biaya persediaan Rp5.409.079,00. Adapun menurut EOQ, kuantitas per pemesanan 1.708 kg, dipesan sebanyak 10 kali, dengan total biaya persediaan Rp2.360.058,00. Pengelolaan bahan baku keju mozzarella Pizza XYZ menurut kebijakan perusahaan adalah 45 kg per pemesanan, dipesan sebanyak 65 kali, dengan total biaya persediaan Rp2.303.488,00. Adapun menurut EOQ, kuantitas per pemesanan 224 kg, dipesan sebanyak 18 kali, dengan total biaya persediaan adalah Rp1.100.288,00.
Penetapan Harga Jual Dengan Metode Variable Costing: Studi Kasus Pada Bengkel Kanopi Mandiri Welder Dewi Maya Sari; Irli Attahira; Muhammad Abthahi
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i2.12875

Abstract

This research aims to analyze the pricing of products at Bengkel Kanopi Mandiri Welder using the variable costing method. The purpose of this study is to use the variable costing approach to examine Bengkel Kanopi Mandiri Welder's product pricing. This approach places a strong emphasis on allocating variable expenses that are closely associated with the manufacturing process. Direct observation and documenting of the production processes for both large and small minimalist grilles were used to gather data. The analysis's findings indicate that the company's selling price and the production cost determined using the variable costing method diverge. The selling price of the company's products is typically higher than the production cost determined by that approach. This discrepancy suggests that the business could generate a sizable profit margin, but it must also be assessed to guarantee effectiveness and market-competitive pricing. This study has limitations in that its scope is still limited to one type of business and product, and it does not consider external factors such as fluctuations in raw material prices and market conditions. For further research, it is recommended to conduct analyses on various types of products over a longer time period and use comparative methods such as full costing or activity-based costing to provide more comprehensive research results.
Analisis Komparatif Kinerja Keuangan Perusahaan Sektor Energi Sebelum dan Sesudah Implementasi Kebijakan Energi Hijau Tabah Rizki; Nurul Syahbela
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i2.13302

Abstract

This study aims to comparatively analyze the financial performance of energy sector companies before and after the implementation of the green energy policy in Indonesia in 2022, as part of the national commitment to transition toward clean energy. The research employs a comparative quantitative approach using financial ratio analysis, including Return on Assets (ROA), Return on Equity (ROE), Debt to Equity Ratio (DER), and Current Ratio (CR), for energy companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2024 period. The results of the comparative statistical tests using the Paired Sample t-Test and descriptive analysis indicate significant changes in most financial performance indicators following the adoption of the green energy policy. ROA and ROE increased significantly, reflecting improved efficiency and profitability, while DER decreased significantly, indicating a shift toward a healthier and more sustainable capital structure. Meanwhile, CR increased but was not statistically significant. These findings align with legitimacy theory, which explains that companies seek to obtain and maintain social legitimacy by aligning their policies and strategies with external environmental expectations. The implications suggest that the green energy policy plays a crucial role in strengthening corporate legitimacy in the eyes of the public and stakeholders, enhancing investor confidence, and supporting long-term financial sustainability. The limitations of this study lie in the relatively short observation period (2022–2024), which may not fully capture the long-term effects of the green energy policy on financial performance, and in the exclusive focus on financial indicators without considering non-financial factors such as governance quality, green investment intensity, and clean technology adoption. Future research is recommended to extend the observation period to five or ten years to capture long-term impacts, integrate quantitative and qualitative approaches through sustainability report analysis, ESG policy evaluation, and investor perception studies, and conduct cross-subsector comparisons to provide deeper insights into adaptation dynamics and competitiveness within the energy industry under the green energy transition toward a sustainable economy.
Pengaruh Literasi Keuangan dan Inklusi Keuangan terhadap Kinerja UMKM dengan Debt Financing sebagai variabel Mediasi Haikal, Fahri; Olivia, Putri Sarah; Diandra, Didip; Sulistianto, R Hario; Azhari, Muhammad Zakky; Mustofa, Yusufi Arif
Jurnal Penelitian Ekonomi Akuntansi Vol 9 No 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v9i2.13612

Abstract

This study aims to analyze the effect of financial literacy and financial inclusion on the performance of MSMEs, with debt financing serving as a mediating variable. Using a survey of 200 MSME owners across various business sectors, data were processed and analyzed through Structural Equation Modeling (SEM) to test both direct and mediating effects. The findings indicate that financial literacy and financial inclusion have a significant impact on MSME performance, both directly and indirectly, through debt financing. This highlights the importance of financial knowledge and access to credit as drivers of sustainable business growth. The novelty of this research lies in positioning debt financing as a mediating factor that bridges financial capacity with performance outcomes, which has received limited attention in prior MSME studies. The study implies that improving financial education and expanding financial inclusion programs can enhance MSME resilience, while promoting responsible debt financing as an effective mechanism to strengthen business sustainability and competitiveness in the digital economy era.This study is limited to MSMEs in a specific region and cross-sectional data; future studies are encouraged to expand regional coverage, incorporate additional variables, and apply longitudinal approaches.

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