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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 206 Documents
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Sertifikasi Halal pada Produk UMKM di Aceh : Tinjauan atas Implementasi Qanun Nomor 8 Tahun 2016 tentang Sistem Jaminan Produk Halal Fauzan, Muhammad; Maulana, Muhammad
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.v9i2.13618

Abstract

This study is to evaluate the efficacy of the implementation of Aceh Qanun Number 8 of 2016 about the Halal Product Guarantee System in enhancing the quality of products and packaging for Micro, Small, and Medium Enterprises (MSMEs) in Aceh. The study employs a descriptive qualitative methodology, utilizing literature reviews derived from legal statutes, statistics from the Statistics Indonesia (BPS), reports from the Aceh Cooperatives and SMEs Office, and various pertinent scientific publications. The study's findings indicate that the Aceh Ulama Consultative Assembly (MPU) and LPPOM's implementation of halal certification is still facing a number of challenges. These include high certification costs, a lack of knowledge about halal among MSME actors, and ineffective supervision and mentoring systems at the district and city levels. However, halal certification has been shown to help improve the quality of products and packaging, promote cleaner and more sanitary production methods, and boost consumer trust in local goods. Halal certification is not only a way to enforce rules, but it also plays a strategic role in making the economy more competitive in the region and helping the concepts of maqāṣid al-syarī'ah to be used in the business world. This study is limited as it is conceptual and literature-based; thus, more research employing an empirical approach is advised to achieve a more full understanding of the impact of halal certification in Aceh.
Perilaku Konsumsi dalam Perspektif Ekonomi Islam: Telaah Terhadap Prinsip Maslahah Yusrizal; Muhammad Yusuf Harahap; Rambe, M. Faiz Azhar; Siti Hajar Bahzar; Zakiah Rahmi Siagian
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.v9i2.13922

Abstract

This article aims to examine consumption behavior from an Islamic economic perspective, focusing on the principle of maslahah as the normative basis for consumption. The research method used is qualitative research through a literature study approach by examining books, scientific journals, and relevant literature related to consumption, Islamic economics, and maqāṣid al-syarī‘ah. The results of the study show that consumption in Islamic economics is not only directed at fulfilling material needs, but must also meet the criteria of maslahah, namely being carried out proportionally, avoiding harm, being oriented towards collective welfare, and being in harmony with the objectives of sharia in protecting religion, life, reason, offspring, and property. However, in empirical reality, the consumption behavior of Muslim communities is still largely influenced by global consumerist culture and social status symbols, resulting in a gap between normative principles and actual practice. Therefore, strengthening the internalization of maslahah values in consumption behavior is important in order to achieve fair and sustainable welfare. This study is not supported by empirical data or field surveys to directly test the level of internalization of the principle of maslahah in the real consumption patterns of Muslim communities. Further empirical research is needed to quantitatively measure the normative-practical gap. In addition, internalizing these values requires concrete efforts through educational curricula, Islamic financial literacy campaigns, and synergistic public policies that encourage moderate and equitable consumption behavior.
Pengelolaan Badan Usaha Milik Desa (BUMDes) Wisata Alam Sulili di Desa Baebunta Kecamatan Baebunta Kabupaten Luwu Utara Herlinda, Rhesky; Dunakhir, Samirah; Idris, Hariany
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.v9i2.12526

Abstract

This study aims to analyze the implementation of the management system at BUMDes Wisata Alam Sulili in Baebunta Village, Baebunta District North Luwu Regency. The population in this study is BUMDes Wisata Alam Sulili and the sample in this study is the BUMDes administrators and managers who participate in managing BUMDes. The data collection techniques used in this study are observation, interviews, and documentation. The data analysis technique used in this study is Qualitative Descriptive. The results of this study indicate that the management process of the Village-Owned Enterprise (BUMDes) in Baebunta Village, starting from the Planning, Observation, Business Type Arrangement, Maintenance, and Results Report stages, has not been fully carried out based on the principles of BUMDes management according to Government Regulation Number 11 of 2021. Furthermore, the stage of reporting the results of BUMDes in Baebunta Village is not yet open or transparent to the community, so it is necessary to improve the aspect of financial accountability in managing its business units. For future researchers who will conduct research on the same topic, it is recommended to conduct a more in-depth study and add research variables so that the results can be compared with those found in previous studies.
Pengaruh Etika Profesi Dan Kecerdasan Emosional Terhadap Kualitas Laporan Audit Pada Kantor Akuntan Publik Miftharuly; Hasyim, Sitti Hajerah; Anwar, Azwar
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.v9i2.12716

Abstract

Penelitian ini bertujuan: (1) untuk menganalisis pengaruh etika profesi terhadap kualitas laporan audit, (2) untuk menganalisis pengaruh kecerdasan emosional terhadap kualitas laporan audit, dan (3) untuk menganalisis pengaruh simultan etika profesi dan kecerdasan emosional terhadap kualitas laporan audit. Variabel dalam penelitian ini adalah: Kualitas Laporan Audit (Y) sebagai variabel dependen. Etika Profesi (X1), dan Kecerdasan Emosional (X2) sebagai variabel independen. Populasi dalam penelitian ini adalah auditor di Kantor Akuntan Publik yang ada di Kota Makassar. Teknik pengambilan sampel yang digunakan adalah Purposive Sampling. Teknik pengumpulan data berupa kuesioner. Analisis data yang digunakan adalah berupa uji instrumen penelitian dan uji regresi linier berganda, dengan menggunakan bantuan SPSS 29 for windows. Hasil penelitian ini menunjukkan bahwa etika profesi berpengaruh signifikan positif terhadap kualitas laporan audit, sehingga hipotesis pertama (H1) diterima. Kecerdasan emosional berpengaruh signifikan positif terhadap kualitas laporan audit, sehingga hipotesis kedua (H2) diterima. Secara simultan, etika profesi dan kecerdasan emosional berpengaruh signifikan positif terhadap kualitas laporan audit, sehingga hipotesis ketiga (H3) diterima.
Penyusunan Laporan Keuangan Berdasarkan SAK EMKM Pada UMKM Air Minum Dalam Kemalasan Sarmila; Afiah, Nur; Ryketeng, Masdar
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.v9i2.12833

Abstract

Penelitian ini bertujuan untuk menyusun laporan keuangan berdasarkan SAK EMKM pada UMKM Garisma. Subjek penelitian ini adalah pelaku UMKM yang memberikan informasi terkait penelitian. Fokus pada penelitian ini melakukan praktik penyusunan laporan keuangan Berdasarkan SAK EMKM. Teknik pengumpulan data yang digunakan melalui dokumentasi dan Wawancara. Teknik analisis data yang digunakan pada penelitian ini deskriptif kualitatif. Teknik dalam penelitian ini dimulai dengan mengumpulkan data terkait standar akuntansi, mengelompokan data, menyusun laporan keuangan berdasarkan SAK EMKM, dan menarik kesimpulan. Hasil penelitian menunjukan bahwa pemilik UMKM Garisma tidak melakukan pencatatan keuangan berdasarkan SAK EMKM Karena keterbatasan waktu dan pengetahuan yang dimiliki oleh pemilik. Selain itu, tidak adanya sumber daya manusia atau karyawan yang memiliki kemampuan dalam melakukan penyusunan laporan keuangan yang sesuai dengan SAK EMKM. Hal ini seharusnya penting dilakukan oleh UMKM Garisma sebagai laporan keuangan yang memberikan gambaran yang jelas mengenai kinerja usaha, dan untuk memungkinkan pemilik mengetahui kondisi keuangan dan merancang pengembangan bisnis kedepannya.
Pengaruh Pemanfaatan E-Commerce Terhadap Peningkatan Penjualan UMKM Ameliana, Alda; Sahade; Nuraisyiah
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.v9i2.12844

Abstract

Penelitian ini bertujuan untuk menganalisis Pengaruh Pemanfaatan E-commerce terhadap Peningkatan Penjualan UMKM di Kabupaten Soppeng. Variabel penelitian ini adalah Pemanfaatan E-commerce sebagai variabel bebas (X) dan Peningkatan Penjualan sebagai variabel terikat (Y). Populasi penelitian ini adalah seluruh UMKM yang berada di Kabupaten Soppeng, sedangkan sampel menggunakan teknik Purposive Sampling dengan jumlah sampel sebanyak 99 UMKM. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji instrumen, uji asumsi klasik dan uji hipotesis dengan menggunakan SPSS Versi 25.00 for Windows. Berdasarkan hasil penelitian analisis deskriptif, pemanfaatan e-commerce sebesar 85% tergolong kategori sangat baik, sedangkan peningkatan penjualan sebesar 86% tergolong kategori sangat baik. Dari hasil analisis regresi linear sederhana diperoleh persamaan Y=51,794+0,327X, hal ini menunjukkan bahwa setiap penambahan satu nilai konstanta variabel pemanfaatan e-commerce, maka peningkatan penjualan mengalami peningkatan sebesar 0,327 satuan. Hasil dari koefisien determinasi (r2) diperoleh nilai r2 = 13,6%, yang berarti pengaruh pemanfaatan e-commerce terhadapa peningkatan penjualan UMKM sebesar 13,6% sedangkan sisanya sebesar 86,4% dipengaruhi oleh faktor lain. Hasil dari analisis uji-t memperoleh nilai signifikansi 0,000<0,05 yang artinya variabel pemanfaatan e-commerce berpengaruh signifikan terhadap peningkatan penjualan pada UMKM di Kabupaten Soppeng, dengan hipotesis diterima.
Pengaruh Fintech dan Literasi Keuangan terhadap Kinerja UMKM dengan Peran Moderasi Digital Marketing Budi Gautama Siregar; Muhammad Salman; Aswadi Lubis; Difla Ulil Ilvi Khasanah
Jurnal Penelitian Ekonomi Akuntansi Vol 10 No 1 (2026)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v10i1.14428

Abstract

This study aims to analyze the effect of financial technology, financial literacy, and digital marketing on the performance of MSMEs in Padangsidimpuan City using the Technology Acceptance Model approach. The research employs a quantitative method with Structural Equation Modeling based on Partial Least Square (SEM-PLS) as the analytical technique. The results indicate that financial technology has a positive and significant effect on MSME performance, although its contribution is relatively moderate. Meanwhile, financial literacy is found to be the most dominant variable in improving business performance, as strong financial management capabilities lead to more effective decision-making. Digital marketing also has a positive impact on MSME performance and acts as a moderating variable that strengthens the relationship between fintech, financial literacy, and business performance. Overall, the findings reveal that MSME performance is influenced not only by technology adoption but also by human resource capacity and digital marketing strategies. Therefore, synergy among fintech utilization, financial literacy enhancement, and digital marketing optimization is essential. The limitation of this study lies in its limited geographical scope and reliance on perception-based data. Future research is recommended to expand the study area and incorporate additional variables for more comprehensive results.
Analisis Akuntansi Biaya Digital Marketing terhadap Customer Acquisition Cost dan Dampaknya pada Laba Bersih Perusahaan E-Commerce di Wilayah Surakarta Nurita Elfani Prasetyaningrum prasetyaningrum; Ramadhian Agus Triono Sudalyo
Jurnal Penelitian Ekonomi Akuntansi Vol 10 No 1 (2026)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v10i1.14434

Abstract

This study aims to analyze the accounting treatment of digital marketing costs on Customer Acquisition Cost (CAC) and its impact on the net profit of e-commerce companies in the Surakarta region. The Surakarta region covers Surakarta City, Boyolali Regency, Sragen Regency, Karanganyar Regency, Wonogiri Regency, Klaten Regency, and Sukoharjo Regency. The research uses a quantitative approach with a purposive sampling technique, involving 100 e-commerce companies as the research sample. Data were collected through questionnaires and financial documentation. The variables consist of digital marketing cost accounting, Customer Acquisition Cost, and net profit. Data analysis employed multiple linear regression with classical assumption tests. The results revealed that digital marketing cost accounting has a significant negative effect on CAC (β=−0.452, p<0.05), CAC has a significant negative effect on net profit (β=−0.488, p<0.05), and CAC partially mediates the effect of digital marketing cost accounting on net profit. This research contributes to the development of management accounting practices in the digital era, particularly for e-commerce businesses in the Surakarta region.
Pengaruh Debt to Equity Ratio dan Price to Earning Ratio terhadap Nilai Perusahaan (Studi pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia) Fadhia Nurhalizah; Indri Utami; Tamy Ali Januarti
Jurnal Penelitian Ekonomi Akuntansi Vol 10 No 1 (2026)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v10i1.14526

Abstract

This study aims to determine the effect of Debt to Equity Ratio (DER) and Price to Earning Ratio (PER) on firm value. The population in this study consisted of 44 food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period, while the sample was determined using the purposive sampling technique with a total sample of 11 companies. This study used and implemented descriptive and verificative research methods with a quantitative approach. The analytical method used in this research was panel data regression analysis using the Eviews program. The results of this study indicate that the Debt to Equity Ratio (DER) does not have a significant effect on company value, while Price to Earning Ratio (PER) has no significant effect on company value. This research faced data constraints that resulted in having to select samples based on the availability of complete corporate financial reports across specific periods. The scope should be expanded by including other variables that are believed to have a greater influence on company value.
Penerapan Model ARIMA dalam Peramalan Harga Saham PT Samator Indo Gas, Tbk Herlina Tiku Datu; Jihan Ramadhani Syafri; Asmiranda; Jein Arung Tasik; Radian Januari Situmeang
Jurnal Penelitian Ekonomi Akuntansi Vol 10 No 1 (2026)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v10i1.14611

Abstract

This study aims to analyze and predict the daily closing price of PT Samator Indo Gas Tbk shares using the Autoregressive Integrated Moving Average (ARIMA) model based on three years of historical data. The research data consists of 775 daily stock price observations from January 1, 2023, to April 30, 2026, obtained from the website www.investing.com. Data preparation was performed using RStudio software. The analysis process included descriptive analysis, the Augmented Dickey-Fuller (ADF) stationarity test, model identification via Autocorrelation Function (ACF) and Partial Autocorrelation Function (PACF) plots, ARIMA model specification, residual diagnostics, and model accuracy assessment. The research results indicate that the data is not stationary at the level but becomes stationary after first-order differencing. The best model obtained is ARIMA(2,1,1) with an AIC value of 8,536.785. The Ljung-Box test results show that the residuals exhibit white noise, making the model suitable for forecasting. The forecasting results over 20 periods indicate that AGII stock prices tend to move stably with a MAPE value of 1.71%. Thus, the ARIMA model is capable of being used for short-term forecasting of AGII stock prices. This study still has limitations because the modeling was performed using ARIMA, which relies on historical AGII stock price data without accommodating external variables that could potentially influence stock price movements. Therefore, future research could integrate macroeconomic factors and evaluate the performance of alternative methods, such as ARIMAX, GARCH, or LSTM, thereby improving the model’s ability to generate accurate forecasts.

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