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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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Promo Cashback Dan Kemudahan Transaksi terhadap Keputusan Penggunaan QRIS pada UMKM Berbasis Green Islamic Economic Ratu Revi Mariska; Astri Pramita Putri; Adelia Novianti; Maya Panorama
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.v10i1.14629

Abstract

This study aims to evaluate the impact of cashback promotions and ease of transactions on the decision to use QRIS in MSMEs based on a green Islamic economy. The research approach used was quantitative with an associative approach. Data collection was conducted through questionnaires distributed to 100 respondents who used QRIS in MSMEs, using a purposive sampling technique. Data analysis was conducted using multiple linear regression with the assistance of IBM SPSS Statistics software. The results showed that cashback promotions had a positive and significant influence on the decision to use QRIS, with a calculated t-value of 4.144 and a significance level below 0.001. Furthermore, ease of transactions also showed a positive and significant influence, with a calculated t-value of 5.971 and a significance level below 0.001. Simultaneously, both variables had a significant influence on the decision to use QRIS, with a calculated F-value of 50.014 and a significance level below 0.001. Of the two variables, ease of transactions had a more dominant influence than cashback promotions. These findings indicate that ease of use of digital payment systems is a key factor in increasing the decision to use QRIS among MSMEs, and supports the principles of efficiency and sustainability in a green Islamic economy.
Peningkatan Kinerja Pasar Perusahaan Manufaktur Indonesia dan Malaysia: Peran Kualitas Laba Arif Wahyu Nur Kholid; Rupianna Tambunan; Nistri Kusumawardani
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.v10i1.14706

Abstract

This study aims to examine the effect of interest coverage and inventory management on the market performance of manufacturing companies in Indonesia and Malaysia, as well as to analyze the moderating role of earnings quality. This research applies a quantitative approach using secondary data from manufacturing companies listed on the Indonesia Stock Exchange and Bursa Malaysia in 2024. The sample consists of 574 companies selected through purposive sampling. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with EViews 13. The results show that interest coverage has a positive and significant effect on market performance, while inventory management has no significant effect. Furthermore, earnings quality strengthens the effect of interest coverage on market performance but does not moderate the relationship between inventory management and market performance. These findings indicate that financial signals are more valuable to investors when supported by credible earnings quality. This study contributes to the development of signaling theory in the context of manufacturing companies in emerging markets.
Exploring the Link Between Fixed Asset Intensity and Profitability: The Mediating Role of Effective Tax Rate Duwi Rahayu; Nur Ravita Hanun; Diah Ayu Rintan Sulistiorini; Siti Aisyah
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.v10i1.14777

Abstract

This study aims to examine the role of the effective tax rate (ETR) as a mediating variable in the influence of fixed asset intensity (FAI) on company profitability. FAI generates depreciation expenses that reduce taxable income, thereby lowering the ETR. This quantitative study uses a sample of 41 state-owned companies (BUMN) in the mining sector that went public during the 2020–2025 period, with a total of 246 financial reports. The data were analyzed using Stata 14 through multiple regression analysis and mediation testing (path analysis/Sobel test). The results of this study show that FAI has a negative effect on profitability and on ETR. ETR also has a negative effect on profitability. Furthermore, ETR mediates the relationship between FAI and profitability, with a negative direction. In conclusion, high FAI lowers the ETR through depreciation expenses. This decrease in ETR then increases after-tax profitability. Thus, ETR mediation is considered effective if the company is able to utilize its fixed assets for tax efficiency to support net income.
Pengaruh Literasi Keuangan, Digital Payment dan Gaya Hidup Konsumtif terhadap Keputusan Pembelian pada Platform E-commerce (Studi pada Mahasiswa di Yogyakarta) Aninda Fabila Shofa; Fahrul Imam Santoso
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.v10i1.14809

Abstract

This research aimed to analyze the effect of financial literacy, digital payment, and consumptive lifestyle on purchasing decisions within e-commerce platforms. The data collected through a questionnaire distributed to 146 respondents of undergraduate students in Yogyakarta, the collected sampling method used is Purposive Sampling. The data analysis used is research are descriptive statistical tests, validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis test using the help of SPSS 27 for windows. This research partial test demonstrates that financial literacy has a positive and significant effect on purchasing decisions on e-commerce platforms (H1) is accepted. Digital payment also exerts a positive and significant effect on purchasing decisions on e-commerce platforms (H2) is accepted. In contrast, consumptive lifestyle shows no significant effect on purchasing decisions on e-commerce platforms (H3) is rejected. The simultaneous test results reveal that financial literacy, digital payment, and consumptive lifestyle collectively have a positive and significant effect on purchasing decisions on e-commerce platforms (H4) is accepted. Future researchers are expected to more completely or modify factors associated with these variables—such as online store reputation, return rates, and delivery times etc. Furthermore, future research are expected to develop the “consumptive lifestyle” variable in line with the latest theoretical advancements, so allowing for a more robust explanation grounded in specific theoretical frameworks.
Analisis Break Even Point sebagai Alat Perencanaan Laba pada Usaha “Hawa Butik Makassar” Iqranul Citrana; Nuraisyiah; Masdar Ryketeng
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.v10i1.14124

Abstract

This study aims to analyze the Break-Even Point (BEP) as a profit planning tool at Hawa Butik Makassar. This study employs a qualitative approach, focusing on data related to Break-Even Point analysis, including costs, sales, and net profit. Data collection techniques were conducted through interviews, documentation, and direct observation at Hawa Butik Makassar. Data analysis was performed by calculating the Break-Even Point, contribution margin, and margin of safety to determine the business’s ability to achieve profit targets. The results indicate that Break-Even Point analysis can serve as an effective profit planning tool for Hawa Butik Makassar. Through Break-Even Point calculations, management can determine the minimum sales level required to avoid losses and set sales targets to achieve desired profits. Additionally, the analysis of contribution margin and margin of safety provides useful information for evaluating the level of sales security and supports decision-making regarding cost control and future sales planning. Thus, the application of Break-Even Point analysis can help improve the effectiveness of profit planning and the sustainability of Hawa Butik Makassar.
Pengaruh Good Corporate Governance dan Penerapan Green Accounting terhadap Nilai Perusahaan (Studi Kasus pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia) Sitti Nurcahyani; Samirah Dunakhir; Nur Afiah
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.v10i1.14446

Abstract

This study aims to analyze the effect of Good Corporate Governance, proxied by managerial ownership and institutional ownership, as well as Green Accounting on firm value in mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study employs secondary data collected through documentation and uses purposive sampling, resulting in a sample of 9 companies. Panel data regression analysis with the Fixed Effect Model (FEM) was applied using EViews. The regression results show that managerial ownership has a positive but insignificant effect on firm value, institutional ownership has a negative and significant effect on firm value, and Green Accounting has a positive but insignificant effect on firm value. However, simultaneously, managerial ownership, institutional ownership, and Green Accounting have a significant effect on firm value. These findings indicate that the implementation of Good Corporate Governance and Green Accounting practices collectively contributes to explaining variations in firm value, although not all variables show a significant individual effect.

Page 21 of 21 | Total Record : 206

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