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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 184 Documents
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PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO DAN RETURN ON EQUITY TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI MAKANAN DAN MINUMAN DI BEI Rahmah Yulianti; Khairunna
Jurnal Penelitian Ekonomi Akuntansi Vol 4 No 2 (2020)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v4i2.2825

Abstract

This research was conducted with the aim of knowing the effect of return on assets, debt to equity ratio and return on equity to stock prices. This study uses secondary data in the form of time horizon data. This research is a combination of cross-sectional studies with longitudinal studies (timeseries) called panel data or pooled data from 2017 to 2019. This research uses quantitative descriptive analysis method by looking at the effect of return on assets, debt to equity ratio and return on equity. The method of collecting data in this study is by means of documentation, namely in the form of financial statement data for manufacturing companies in the Food and Beverage Industry sector which are listed on the IDX. The results showed that the return on assets has an effect on stock prices with the acquisition coefficient of 0.319, indicating that the effect of return on assets on stock prices is not equal to zero (β2 ≠ 0), the Debt To Equity Ratio has an effect on stock prices with the acquisition coefficient value of 0.442, indicating that the effect of the Debt To Equity Ratio on stock prices is not equal to zero (β3 ≠ 0). Return on Equity has an effect on stock prices with the acquisition coefficient value of 0.644, indicating that the effect of return on equity on stock prices is not equal to zero (β4 ≠ 0). Return On Asset, Debt To Equity Ratio and Return On Equity together have quite a strong influence on stock prices, namely 75.5%, while 24.5% is explained by other variables not explained in this study.
PENGARUH PENGALAMAN, PENGETAHUAN DAN KETERAMPILAN AUDITOR TERHADAP KUALITAS AUDIT (Studi Kasus Kantor Inspetokrat Aceh) Totok Rudianto; Mislinawati; Glarian Tri Audi
Jurnal Penelitian Ekonomi Akuntansi Vol 4 No 2 (2020)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v4i2.2891

Abstract

Tujuan dari penelitian ini adalah bertujuan untuk menguji pengaruh pengalaman, pengetahuan dan keterampilan auditor terhadap kualitas audit pada Kantor Inspektorat Aceh. Penelitian ini adalah model kuantitatif, dan data yang dianalisis regresi linear berganda. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner dan wawancara. Metode statistik menggunakan uji validitas, uji reliabilitas, uji asumsi klasik dan uji analisis regresi linear berganda dengan menggunakan SPSS 23 for windows. Hasil penelitian ini secara parsial menunjukkan bahwa pengalaman tidak berpengaruh terhadap kualitas audit, pengetahuan berpengaruh terhadap kualitas audit dan keterampilan berpengaruh terhadap kualitas audit. Sedangkan secara simultan, hasil penelitian menunjukkan bahwa pengalaman, pengetahuan dan keterampilan auditor secara simultan berpengaruh terhadap kualitas audit.
PENGARUH SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP PENERAPAN STANDAR AKUNTANSI PEMERINTAH BERBASIS AKRUAL (Studi Pada Badan Pengelolaan Keuangan Kota Banda Aceh) Mislinawati; Dini Attar; Muhammad Ikhsan
Jurnal Penelitian Ekonomi Akuntansi Vol 4 No 2 (2020)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v4i2.2892

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh sumber daya manusia dan komitmen organisasi terhadap penerapan standar akuntansi pemerintah berbasis akrual di Badan Pengelolaan Keuangan Kota Banda Aceh. Penelitian ini dilakukan dengan menggunakan metode kuantitatif. Populasi dalam penelitian ini seluruh pegawai Badan Pengelolaan keuangan Kota Banda Aceh. Jenis penentuan sampel adalah dengan cara purposive sampling. Data dikumpulkan dengan menyebarkan langsung kuesioner kepada responden. Teknik analisis data yang digunakan adalah regresi linier berganda dengan bantuan aplikasi Statistical Package For Social Science (SPSS) 25. Kesimpulan dari penelitian ini adalah variabel sumber daya manusia tidak berpengaruh dan tidak signifikan terhadap penerapan standar akuntansi pemerintah berbasis akrual. variabel komitmen organisasi berpengaruh dan signifikan terhadap penerapan standar akuntansi pemerintah berbasis akrual sedangkan secara simultan kedua variabel berpengaruh dan signifikan terhadap penerapan standar akuntansi pemerintah berbasis akrual.
PERAN KETERIKATAN DOSEN DALAM MENINGKATKAN KINERJA PERGURUAN TINGGI SWASTA ACEH SELAMA COVID-19 Muhammad Zainal Abidin; Abdul Rahman Lubis; Muslim A. Djalil; Nurdasila Darsono
Jurnal Penelitian Ekonomi Akuntansi Vol 4 No 2 (2020)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v4i2.2921

Abstract

Peneliti menginvestigasi hubungan employee engagement, meeting application, leadership dan organization performance. Riset ini mengkombinasikan model social media usage yang telah dikembangkan sebelumnya dengan engagement model oleh William Khan. Riset ini menggunakan metode kuantitatif dengan populasi lembaga perguruan tinggi swasta di Propinsi Aceh dan jumlah sampel 280 orang dosen yang diambil dengan teknik purposive sampling berdasarkan pada kriteria tertentu. Hasil analisis model persamaan struktural menunjukan bahwa kinerja perguruan tinggi swasta di aceh dapat dipengaruhi oleh employee engagement, meeting application, dan leadership.
Analisis Penilaian Skor Pengungkapan Islamic Social Reporting (ISR) pada PerusahaanYang Terdaftar di Jakarta Islamic Index (JII) Meutia Handayani; Emilda Kadriani; Icha Ayuningsih; Talbani Farlian
Jurnal Penelitian Ekonomi Akuntansi Vol 4 No 2 (2020)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v4i2.2927

Abstract

Penelitian ini bertujuan untuk menganalisis penilaian skor pengungkapan ISR (Islamic Sosial Reporting) pada perusahaan yang terdaftar di Jakarta Islamic Index (JII). Data yang digunakan adalah laporan tahunan perusahaan yang terdaftar pada JII yang mengungkapkan Islamic social repoertingnya. Pengungkapan Islamic social Rrepoerting diperlukan sebagai bentuk tanggung jawab perusahaan yang kegiatannya tidak bertentangan dengan syariat islam kepada lingkungan social disekitarnya. data yang dilakukan dalam penelitian ini adalah dengan menggunakan metode data sekunder dan di lakukan analisis deskriptif terhadap hasil penelitian. Hasil dari penelitian ini menunjukkan bahwa indeks ISR tertinggi dimiliki oleh PT. Aneka Tambang (Persero) Tbk dan PT. Indofood Sukses Makmur Tbk. Skor ISR terendah dimiliki oleh PT. Ciputra Developmen dan Summarecon Agung Tbk
ANALISIS LIKUIDITAS, PROFITABILITAS DAN SOLVABILITAS TERHADAP HARGA SAHAM PERUSAHAAN PERBANKAN TERINDEKS LQ45 Dewi Maya Sari; Mutia Arfiani; Popi Amanda
Jurnal Penelitian Ekonomi Akuntansi Vol 4 No 2 (2020)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v4i2.3015

Abstract

Penelitian ini bertujuan untuk menjelaskan hubungan antara likuiditas, profitabilitas dan solvabilitas terhadap harga saham. Pengamatan dilakukan pada perusahaan perbankan terindeks LQ45 periode 2017 sampai dengan 2019. Metode pengumpulan data dilakukan denegan cara purposive sampling dan dianalisis dengan metode deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa perubahan likuiditas, profitabilitas, dan solvabilitas dapat menjelaskan perubahan yang terjadi pada harga saham perusahaan perbankan terindeks LQ45 selama periode 2017 sampai dengan 2019.
THE INFLUENCE OF EXPORT AND INVESTMENTS ON INSTRUMENTS OF RESERVES IN INDONESIA 2006-2015 Sakinah; Talbani Farlian
Jurnal Penelitian Ekonomi Akuntansi Vol 4 No 2 (2020)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v4i2.3017

Abstract

This study aims to examine the relationship between exports and foreign investment in foreign exchange reserves. This study uses causality design with quantitative methods. The data used in this study are secondary data in the form of time series for the period 2006-2015. This study uses multiple linear regression analysis methods. Based on the simultaneous F test results of exports and foreign investment there is a significant positive effect on inflation. the results of the t test show that exports partially have a significant positive effect on foreign exchange reserves. While foreign investment does not affect foreign exchange reserves.
PENGARUH PENERAPAN SYSTEM APPLICATIONS AND PRODUCTS IN DATA PROCESSING TERHADAP KINERJA MANAJERIAL (STUDI KASUS PT PUPUK ISKANDAR MUDA LHOKSEUMAWE) Mulia Andirfa; Rizka
Jurnal Penelitian Ekonomi Akuntansi Vol 4 No 2 (2020)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v4i2.3023

Abstract

This study aims to determine the effect of the application of System Application and Product in Data Processing on managerial performance at PT Pupuk Iskandar Muda Lhokseumawe, the use of accounting information system information technology is very important in its role in a company, Enterprise Resource Planning with its Software Application Systems and Products in Data Processing widely used by manufacturing companies that can improve the efficiency of the accounting information system that results in effective and efficient management performance, this study uses a descriptive approach, quantitative associative form, using primary data, sampling techniques used probability sampling with random sampling methods with the sample object is 55 employees of PT Pupuk Iskandar Muda. The results showed that the application of System Application and Product in Data Processing had a positive and significant effect on managerial performance at PT Pupuk Iskandar Muda, this was seen from the results of tcount> ttable (2.585> 1.67) and the coefficient of determination of 63.2% which shows that managerial performance is influenced by the application of System Applications and Products in data processing, while 36.8% is influenced by other factors outside this study.
DETERMINAN KUALITAS AUDIT DI KANTOR AKUNTAN PUBLIK JAKARTA TIMUR Alya Lena; M. Nurrasyidini; Daram Heriansyah
Jurnal Penelitian Ekonomi Akuntansi Vol 5 No 1 (2021)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v5i1.3354

Abstract

The purpose of This study is to study the effect of accounting knowledge, auditor experience, auditor independence, and auditor integrity on audit quality in East Jakarta public accounting firms. The method used in this research is quantitative method, where the variables studied are accounting knowledge, auditor experience, auditor independence and auditor integrity as independent variables and Audit Quality as the dependent variable. The population used in this study were all public accounting firms registered in the East Jakarta area. The sample selection technique used purposive sampling and the data were collected using a questionnaire and processed using SPSS software. Data processing and analysis techniques used in this study are accounting analysis, descriptive statistical analysis, data quality test, multiple linear regression analysis, classical assumption test, hypothesis testing and coefficient of determination. The results of the study show that Accounting Knowledge, Auditor Experience, Auditor Independence, and Auditor Integrity have an influence on the dependent variable (Audit Quality).
PENGARUH KONEKSI POLITIK, INTENSITAS ASET TETAP, KOMISARIS INDEPENDEN, PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE Sahrir Sahrir; Sofyan Syamsuddin; Sultan Sultan
Jurnal Penelitian Ekonomi Akuntansi Vol 5 No 1 (2021)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v5i1.3517

Abstract

Tax avoidance is a business that is conducted legally by the company by utilizing existing loopholes in the tax regulations with the aim of minimizing or even avoiding tax payments. This research aimed to know and analyze the effect of political connections, fixed assets intensity, independent commissioners, profitability and leverage to tax avoidance. The method used is quantitative, where the data used is secondary data formed as financial statements of banking sector companies listed on the Indonesia Stock Exchange for the period 2014-2018. The sample determination used purposive sampling, so obtained financial statements that meet the research criteria of 172 observations. The data analysis technique used multiple linier regression analysis. The research result showed that political connections, fixed assets intensity, profitability and leverage affected to the tax avoidance. While independent commissioners is not affected to the tax avoidance

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