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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 186 Documents
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PENGARUH UKURAN PERUSAHAAN DAN LEVERAGE TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN INDUSTRI TEKSTIL DAN GARMEN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2018-2020) Mislinawati; Annisa Fahira; Cut Faradilla; Cut Yunina Eriva
Jurnal Penelitian Ekonomi Akuntansi Vol 5 No 2 (2021)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v5i2.4451

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh ukuran perusahaan dan leverage terhadap nilai perusahaan pada perusahaan Industri Tekstil dan Garmen yang terdapat di Bursa Efek Indonesia pada tahun 2018-2020. Data yang digunakan adalah laporan keuangan tahunan 2018-2020 pada perusahaan industri tekstil dan garmen. Berdasarkan kriteria penentuan sampel didapatkan 15 perusahaan yang akan diamati pada penelitian ini. Analisis data dilakukan dengan menggunakan metode regresi linier berganda dengan bantuan program SPSS versi 24. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh negatif signifikan terhadap nilai perusahaan sedangkan leverage berpengaruh positif signifikan terhadap nilai perusahaan.
LINGKARAN MAKNA AKUNTANSI BUKAN SEBATAS ANGKA Layly Dwi Rohmatunnisa'
Jurnal Penelitian Ekonomi Akuntansi Vol 5 No 2 (2021)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v5i2.4509

Abstract

Tujuan dari penelitian ini adalah untuk menemukan dan mendeskripsikan makna akuntansi dalam cara pandang Etnis Tionghoa. Penelitian ini berfokus pada Etnis Tionghoa yang memiliki usaha di wilayang Kota atau Kabupaten Malang yang bergerak dalam bidang peternakan. Data untuk penelitian ini dikumpulkan melalui observasi, wawancara dan gambar dokumentasi. Penelitian ini dilakukan secara kualitatif, fenomenologi sebagai metode dan alat analisis dan unit analisis berfokus pada pikiran, diri dan masyarakat objek yang dianalisis. Arti akuntansi benar-benar menarik dari perspektif Etnis Tionghoa, karena mereka sedang melakukan laporan lengkap tentang bisnis mereka yang dianggap sebagai akuntansi. Hasil penelitian ini menunjukkan bahwa dalam aktivitas bisnisnya para pengusaha Etnis Tionghoa akuntansi yang diukur dengan cara; (1) akuntansi sebagai informasi, (2) akuntansi sebagai perhitungan (berdasarkan keputusan), dan (3) akuntansi sebagai tanggung jawab.
PERAN BANK INDONESIA DALAM MENJAGA STABILITAS SISTEM KEUANGAN DI TENGAH PANDEMI COVID 19 Meutia Handayani; Talbani Farliani; Riski Fandika; Indah Islami
Jurnal Penelitian Ekonomi Akuntansi Vol 5 No 2 (2021)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v5i2.4515

Abstract

Penelitian ini bertujuan untuk mengetahui peran Bank Indonesia dalam menjaga stabilitas sistem keuangan di tengah pandemi Covid 19, Untuk mengetahui Apakah selama pandemic Covid-19 memaksa Bank Indonesia untuk lebih aktif dalam menjaga stabilitas sistem keuangan di tengah pandemi Covid 19. Penelitian ini menggunakan jenis penelitian literature review. Literature review merupakan suatu penelusuran dan penelitian kepustakaan dengan membaca buku, jurnal, dan terbitan-terbitan lain yang terkait dengan topik penelitian, untuk menghasilkan suatu topik atau isu tertentu, seperti untuk menghasilkan sebuah tulisan ilmiah, seperti skripsi, tesis, dan disertasi. Hasil dari penelitian ini yaitu Bank Indonesia memfungsikan peranannya selaku "lender of resort " dengan memberikan Liquidity support dengan nama Bantuan Likuiditas Bank Indonesia atau BLBI untuk menyelamatkan sistem perbankan, baik untuk keperluan mengatasi kesulitan likuiditas, maupun dalam rangka pelaksanaan Program Penjanjian Pemerintah, Bank Indonesia harus terlibat untuk membantu penyelesaian krisis keuangan yang dihadapi oleh sektor korporasi selaku debitur bank, Bank Indonesia memberikan fasilitas pembiayaan darurat (LOLR), Membentuk institusi yang menjamin deposan kecil (Lembaga Penjamin Simpanan) sebagaipengganti Blanket Guarantee yang tidak best practice. Bank Indonesia berperan aktif dalam persiapan pendirian LPS, Membentuk wadah terkoordinasi terkait dengan stabilitas system keuangan baik secara internal dan eksternal.
SISTEM INFORMASI AKUNTANSI PENDAPATAN PADA KOPERASI SEDANA MERTA JATI DI DESA DARMASABA Kadek Ayu Kreistya Dewi
Jurnal Penelitian Ekonomi Akuntansi Vol 6 No 1 (2022)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v6i1.4748

Abstract

Accounting information system is a series of procedures in collecting various data, processing the data into information and distributing it to interested parties. With the accounting information system, it is hoped that it can provide a network of procedures that are arranged in an integrated manner in carrying out smooth company activities. The cash income cycle describes the activities of a company in selling goods and services to customers starting from receiving orders, sending goods/services, billing, receiving payments to depositing cash and recording it. Sedana Merta Jati Cooperative is one of the business entities engaged in credit or savings and loans owned and managed by its members located in Banjar Bersih, Darmasaba Village, Abiansemal District, Badung. The Sedana Merta Jati Cooperative has used accounting information systems in its operational processes to achieve effective and efficient performance. The cash income of the Sedana Merta Jati Cooperative comes from cash receipts from receivables and deposits. Based on the results that have been observed, it can be concluded that the Cash Revenue Cycle from Receivables and Deposits is obtained by implementing the procedures for notification of receivables, billing procedures, procedures for cash receipts, and procedures for recording cash receipts. The income cycle accounting information system at the Sedana Merta Jati Cooperative has been carried out effectively in accordance with the assignment functions, namely administrative and general functions, collection functions (collectors/accompaniments), financial functions/cashier functions and computerization functions.
PERAN BANK SYARIAH DALAM PEREKONOMIAN MASYARAKAT (Studi Kasus Masyarakat Kota Binjai) Reni Ria Armayani Hasibuan; Imam Alfariqi; Ricky Pane; Serli Andiranti
Jurnal Penelitian Ekonomi Akuntansi Vol 6 No 1 (2022)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v6i1.4749

Abstract

Abstract This study is intended to find out what work has been done by Islamic banks in the city of Binjai, and the extent to which people in the city of Binjai feel the impact of Islamic banks, especially in the monetary sector. The problem Islamic banks see is that people are used to ordinary financial foundations that have served the financial needs of the local area. The issue that is often discussed is the difference in the understanding of premiums in ordinary banks and benefits in Islamic banking. The results of this study can be concluded that Islamic banks are still classified as having less role in the economy of the special community in the city of Binjai, this is caused by the lack of effectiveness in maximizing the programs that have been designed so that people are still not familiar with the products and benefits of Islamic banks. As for this research using a quantitative methodology. This methodology withdraws from mathematical information, which is remembered for logical types, into a special examination that looks to clarify the state of each factor under study and the relationship between these factors. The consequence of the review shows that in its use, it is very noticeable that the types of goods that connect money with clients are very diverse and fluctuate. From these important items it is still possible to develop a variety of different items. Islamic banks have various kinds of income from profit sharing, rent, administrative costs, benefits, and profit sharing such as Shadaka, Infaq and Zakat. Through these halal products, Islamic banks provide extraordinary benefits to their customers. The relationship between Islamic banks and the benefits felt by clients through the use of sharia agreements can be seen that financial instruments and the progress of monetary business practice using contract standards that rely on Islamic sharia.
DAMPAK PANDEMI COVID-19 TERHADAP HARGA SAHAM PADA PERUSAHAAN INDUSTRI MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Putri Malfrita; Anjelita Sari
Jurnal Penelitian Ekonomi Akuntansi Vol 6 No 1 (2022)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v6i1.4849

Abstract

The purpose of this study was to determine changes in stock prices before and after the announcement of the entry of the Corona Virus (Covid-19) in Indonesia. The research was conducted on manufacturing companies and their sub-sectors on companies listed on the Indonesia Stock Exchange. This study uses a descriptive method with a quantitative approach, and uses secondary data in the form of closing stock price data obtained from the www.idx.co.id page. The data was taken only 5 months before and after the announcement of the entry of Covid-19 into Indonesia. The results of the study prove that the average share price of manufacturing companies on the Indonesia Stock Exchange experienced a sharp decline after the Covid-19 pandemic in Indonesia. However, there are several sub-sectors that only experienced a very small decline, namely the consumer goods sub-sector, the other miscellaneous industry sub-sector and the basic & chemical industry sub-sector (plastic and packaging).
PERBANDINGAN RETURN SAHAM BANK BUMN SEBELUM DAN SESUDAH PENGUMUMAN PANDEMI COVID-19 DI INDONESIA Dewi Maya Sari; Meutia Handayani; Nadifah Tasya
Jurnal Penelitian Ekonomi Akuntansi Vol 6 No 1 (2022)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v6i1.5339

Abstract

This study aims to analyze the comparison of stock returns of state-owned banks listed on the Indonesia Stock Exchange before and after the announcement of the Covid-19 pandemic. The data used is the weekly closing stock price of state-owned banks for the period January-February (before) and March-April (after). This research is a type of quantitative research with quantitative descriptive analysis method. Data collection techniques using the census method. The results showed that the stock returns of state-owned banks listed on the Indonesia Stock Exchange fluctuated in the period before and after the announcement of the Covid-19 pandemic
PENGARUH PENGUMUMAN PENERBITAN SAHAM SYARIAH TERHADAP RETURN SAHAM PT SMART, TBK DAN PT ASTRA INTERNATIONAL, TBK Putri adelia. Putri; Fitria Nailal Khilda; Silvi Amelia Febriyani; Ibnu Muttaqin
Jurnal Penelitian Ekonomi Akuntansi Vol 6 No 1 (2022)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v6i1.5484

Abstract

This study aims to analyze the effect of Islamic stock issuance on stock returns before and after issuance. The population in this study id the share of the issuer PT Smart Tbk and PT Astra International Tbk which are listed on the Indonesia Stock Exchange (IDX) in the period 2019 and 2020. The sample in this study was obtained by purposive sampling, namely with a total sample of 60 days before and after. This study uses secondary data recorded in quantitative data in the form of announced share prices at PT Smart Tbk ang PT Astra International Tbk wich are listed on Indonesia Stock Exchane Website (Bursa Efek Indonesia, 2018) and also data on closing price of shareson a Yahoo Finance website. The analiytical method used is the paired sample t-test using SPSS 26. The Results of this study indicate that: (1) Announcement of the issuance of shares in PT Smart Tbk it has no significant effect on changes in stock returns, it is proven that there is no correlation between the two return data before and after being registered at ISSI. (2) Announcement of the issuance of shares in PT Astra International Tbk has no effect on changes in stock return, it is shown that there is no relationship between the two return data before and after being removed from ISSI.
PENGARUH EKSPEKTASI PENDAPATAN, LINGKUNGAN KELUARGA TERHADAP MINAT BERWIRAUSAHA MAHASISWA Budi gautama Siregar; Aswadi Lubis
Jurnal Penelitian Ekonomi Akuntansi Vol 6 No 2 (2022)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v6i2.6079

Abstract

The current condition is seen where there are still many students who have the mindset that after completing their higher education they hope to get a job in an office or company as an employee. This means that a student is said to be successful in his studies if he succeeds in working as an employee or employee. If such a mindset is still reflected in students, higher education will give birth to new unemployed people. This study aims to analyze the effect of income expectations and family environment on the interest of students of the Islamic economics study program at IAIN Padangsidimpuan to become entrepreneurs. The population of this study was students of the Islamic economics study program, Faculty of Islamic Economics and Business, Padangsidimpuan State Islamic Institute for 2018 and 2019 which amounted to 546 students. The determination of the number of samples in this study used the Slovin formula, so that 85 students were obtained consisting of 38 students from the 2018 class and 47 students from the 2019 class. Data processing was carried out using the SPSS (Software Statistical Product Service Solution) application version 22. The research findings are that income expectations and family environment have a positive and significant influence on the interest of students of Islamic economics study program to become entrepreneurs.
Pengembangan Kawasan Wisata Tsunami di Kota Banda Aceh (Studi Implementasi Kebijakan Qanun Aceh Nomor 8 Tahun 2013 Tentang Kepariwisataan) Muhammad Munzir; muhammad Zainal Abidin; Faridah; Kamal Fachrurrozi; Fadli Syahputra
Jurnal Penelitian Ekonomi Akuntansi Vol 6 No 2 (2022)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v6i2.6544

Abstract

This research is important because until now the local revenue of Kota Banda Aceh from tourism is still low, whereas there are still many tourism potentials that can still be dug for, if there is tourism activity is not lively and not festive and generally not maintained, including supporting facilities for such activities not well maintained. Many debates about tourism post disaster. During this time the disaster is considered a threat, but the facts on the ground show that many people are interested to see and enjoy the impact of the Tsunami disaster. The formulation of the problem in this research is how to arrange / facilitate the development of tourist attraction in Banda Aceh City, how to organize tourism training, how to maintain and preserve the tourist attraction in Banda Aceh City, how to organize guidance of the conscious society of tourism in Banda Aceh City, how to do promotion tour. This research uses qualitative approach. Because the researchers intend to get a picture of a profound phenomenon about a symptom. Technique of data collecting is by interview, observation and documentation study. the data source consists of primary data source and secondary data source. In conducting research of informant search done by purposive sampling technique. The informant consisted of the Head of the Tourism Office of Banda Aceh City, Secretary of Tourism Office, Kabid. Tourism, Sub-Head of Planning, Head of Marketing and Development Section, Owner of Hotel Arabia, Sub-district of Meuraxa, Public figure, Tourist owner Iboh, Hotel Owner of Tourism, Business Owner of Floating Ship Object. From the results of the research shows that the development of tourist attraction continues in galakkan by the city of Banda Aceh, the implementation of tourism training followed by the entrepreneurs and the community around the tourist attraction. Maintenance and preservation of tourist attraction in do not meet the expectations of visitors, the guidance of the community aware of tourism in greet the community is less serious, the promotion is not so vigorous and attract many tourists. From the result of the research, it can be concluded that the development of tsunami tourism area in Banda Aceh City still needs improvement and the government's attention for further development.

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