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Luky Patricia Widianingsih
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Journal of Accounting, Entrepreneurship and Financial Technology (JAEF)
Published by Universitas Ciputra Surabaya
ISSN : 26865505     EISSN : 26864479     DOI : https://doi.org/10.37715/jaef
Core Subject : Economy,
Economics, Econometrics & Finance
Coverage of JAEF includes, but is not limited to issues surrounding: Financial Accounting and Reporting, Capital Market. Management Accounting, Behavioral issues in Accounting. Accounting and Information System, Auditing. Taxation, Accounting Education, Corporate Governance, Professional Ethics. Social and environmental accounting. Entrepreneurship (intrapreneurship, social entrepreneurship, accounting or finance issues in start-up, family business, etc). Financial Technology (digital banking, online/digital insurance, peer-to peer lending, crowdfunding etc.).
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 60 Documents
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ASSESSING THE EFFECT OF THE RGEC METHOD ON FIRM VALUE IN THE INDONESIAN BANKING SECTOR Magdalena, Jessica; Desyanti, Nurlaili Putri; Meiryani, Meiryani
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 5 No. 1 (2023): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v5i1.3628

Abstract

This study aims to find out how the influence of the RGEC method variables includes the risk profile variable, GCG, Profit, and capital variables on the variable value of banking companies in Indonesia in 2019 and 2020. The fixed value was used as the dependent variable and Tobin's Q. Used to assess the banking industry. profit, capital, return and GCG are independent variables. As this is a quantitative study, data analysis was performed using STATA. The research results show that the Risk Profile, GCG, and Earnings partially do not affect firm value. However, there is one influential variable, capital, which influences firm value. When viewed simultaneously, Risk Profile, GCG, Earning, and Capital positively affect the firm value or the RGEC method influences firm value.
THE INFLUENCE OF PRODUCT PACKAGING, PROMOTION, AND PRICE TOWARD THE CUSTOMER SATISFACTION THAT LEADS TO THE GREEN ECONOMY ERA IN GARASI OUTLET IN SURABAYA Kurniawati, Yuli; Kusmayati, Nindya Kartika; Wulansari, Dhyah
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 5 No. 1 (2023): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v5i1.3660

Abstract

ABSTRACT : In the modern era as we are today, there are a lot of small micro enterprises in culinary and food industry that compete in order to draw customer’s attention to buy. This research aims to understand and explains whether or not Product Packaging, Promotion, and Price influencing the Customer’s Satisfaction in the era of Green Economy. The method used here is the quantitative one categorized using descriptive approach with Surabaya people as population and sample is taken up randomly from the population. Sample used consists of 31 respondents. This research has normally distributed data, heteroscedasticity and multicollinearity-free, and none of auto-correlation symptoms found. The equation of this research has the form of multiple linear regression as follows; Y= 4,359 + 0,206X1 – 0,159X2 + 0,885X3. Result of the research shows that t test of Product Packaging (X1) and Promotion (X2) do not influence significantly toward the Customer Satisfaction (Y) partially, as it is found that sig value is larger than the alpha (0.05). Meanwhile, Price (X3) influences the Customer Satisfaction (Y) significantly. In F test, it is known that the value of sig is 0.00 which is less than the alpha (0.05) and the F score is 42.257 where this is definitely larger than the F table score which is 2.95 meaning that the three independent variables influence the dependent variable simultaneously. Keywords: Product Packaging, Promotion, Price, Green Economy
THE ROLE OF INTERNET BANKING FACILITIES & SYSTEM QUALITY ON CUSTOMER SATISFACTION AT PT BCA TBK BRANCH KCP TAMAN SEMANAN INDAH JAKARTA Adhani, Ida
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 5 No. 1 (2023): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v5i1.3834

Abstract

This study aims to examine the effect of internet banking facilities and system quality as an accounting information system on customer satisfaction partially or simultaneously. The data used is the main data in the form of a questionnaire with a total sample of 60 respondents from Bank BCA KCP Taman Semanan Indah, Kalideres, West Jakarta. The data analysis technique used is multiple linear regression, classical assumption testing, and hypothesis testing. The results showed that internet banking facilities (X1) and system quality (X2) had an effect on customer satisfaction (Y) both partially and simultaneously. The adjusted R square value is 51.7%, meaning that the customer satisfaction variable is influenced by the internet banking facility and system quality variables, various factors can impact the remaining part.
THE IMPACT OF CLIENT COMPANY SIZE, TIME BUDGET PRESSURE AND AUDITOR FREE ON AUDIT QUALITY IN PHARMACEUTICAL SUB-SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) PERIOD 2017-2021 Wibowo, Yudi
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 5 No. 1 (2023): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v5i1.3835

Abstract

This study aims to determine the effect of the variables Client Company Size, Time Budget Pressure and Auditor Fee on Audit Quality. The information utilized in this examination was procured from the Consolidated and Yearly Fiscal Summaries accessible on the Indonesia Stock Exchange (IDX) site. The technique of investigation executed is logistic regression analysis, tested jointly with the overall model fit test which has a significant effect on audit quality. The results of this study indicate that of the three independent variables analyzed, The quality of audit is considerably impacted by the pressure of time and budget, as well as the fee charged by the auditor. However, the magnitude of the client company does not seem to significantly affect the audit quality. The Nagelkerke R Square value indicates that 91.2% of the dependent variable's variability can be explained by the independent variables, whereas the remaining 8.8% is attributed to other variables beyond the research model.  
THE EFFECT OF EMOTION IN MODERATING THE RELATIONSHIP BETWEEN TAX KNOWLEDGE ON TAX COMPLIANCE Marlim, Thadeus Nowel
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 5 No. 1 (2023): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v5i1.4050

Abstract

Many taxpayers do not comply with tax obligations. There are various reasons why the taxpayer did not fulfill his tax obligations. This study examines the effect of Tax Knowledge on Tax Compliance and the influence of emotions in moderating the relationship between Tax Knowledge on Tax Compliance. This study used a quantitative method in which primary data were obtained from a questionnaire and processed using SPSS. The population in this study is every individual taxpayer in Surabaya who has an income and a Tax ID Number. This study used a purposive sampling technique and obtained 289 samples. The results indicate that Tax Knowledge has a significant effect on Tax Compliance. Emotions can moderate the relationship between tax knowledge and compliance
THE INFLUENCE OF ESG DISCLOSURE SCORE ON THE COST OF CAPITAL IN THE MANUFACTURING COMPANY Sidi Rai, Ni Made Gianti Dirdasih; Ismawati, Anastasia Filiana
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 5 No. 2 (2024): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v5i2.3837

Abstract

This study examines the relationship of ESG disclosure score to the cost of capital. ESG disclosure score is proxied individually, namely environmental disclosure score, social disclosure score and governance disclosure score taken from Refinitiv. The cost of capital in this study is proxied by the cost of debt and equity. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange from 2014 to 2021. Data collection using secondary data comes from annual reports and ESG disclosure scores from Refinitiv and data analysis using multiple linear regression with the help of Stata software version 17. The results state that the environmental and social disclosure score has no significant effect on the cost of equity. The governance disclosure score has a significant negative effect on equity costs. The environmental and governance disclosure score has no significant effect on the cost of debt. Social disclosure score has a significant negative effect on the cost of debt.
FACTORS INFLUENCING INVESTMENT DECISIONS IN PROPERTY AND REAL ESTATE SUB-SECTOR COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE Safrizal, Safrizal; Istiqomah, Nur; Masril, Masril
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 5 No. 2 (2024): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v5i2.4342

Abstract

The purpose of this study is to ascertain how liquidity, profitability, and investment opportunities affect stock investment decisions in companies in the Property and Real Estate subsector listed on the Indonesia Stock Exchange between 2018 and 2021. During the conduction of this study companies in the Property and Real Estate subsector are made up of 65 companies. Purposive sampling was used to select a sample of 17 companies. Quantitative data were used in this research. Secondary data from the company's financial reports serve as the data source. The examination results show that liquidity somewhat affects corporate share choices, productivity and venture open doors to some extent meaningfully affect corporate security choices. In the meantime, it demonstrates that stock investment decisions are influenced positively by liquidity, profitability, and investment opportunities.
THE IMPACT OF INTANGIBLE ASSET AND RESEARCH AND DEVELOPMENT ON FIRM VALUE Jacqueline, Jacqueline; Luky Patricia Widianingsih; Anastasia Filiana Ismawati
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 5 No. 2 (2024): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v5i2.4553

Abstract

In the era of globalization, advances in science and developments in information technology encourage the world’s economic growth. New forms and methods of economic activities, such as e-commerce, are born. As a technology-based industry, e-commerce is assessed by its intangible assets. The sustainability of this sector is proven by its research and development activities. In recent years, China has become the country that dominates the world’s e-commerce market. Now, e-commerce is one of the industries highlighted by investors in the trading world. This research aims to analyze the effect of intangible assets and research and developments on Chinese e-commerce firm value. The samples used in this study were 17 Chinese e-commerce companies listed on the 3 largest United States Stock Exchanges, namely NASDAQ, NYSE and NYSE American during the 2014- 2019 period. Data collection uses secondary data derived from each annual report. The analysis was conducted using multiple regression supported by SPSS version 22. This study showed that intangible assets and research and development positively affected firm value. The result indicates that both intangible assets and research and development have a positive effect on firm value.
INDICATION OF OBLIGATION AVOIDANCE BY PT. LIPPO CIKARANG TBK. TO INCREASE COMPANY PROFITS Riyono, Kenley
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 5 No. 2 (2024): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v5i2.4632

Abstract

This research is intended to provide new findings in the case of the Meikarta project and the responsibility of PT Lippo Cikarang Tbk. The sample used is based on financial statements from period to period to determine the condition of the company at that time. The approach of this research is descriptive analysis to explain the condition of the target market at that time. The results of this study show that PT Lippo Cikarang Tbk. gain a significant increase in profits after avoiding its obligations to the development of the company. As well as the systematic abdication of responsibility for the Meikarta project that had been planned from the start. Finally, the Meikarta project went bankrupt and its subsidiaries became burdened by various debts. The results of this study are expected to be implemented for one's insight into earnings management through the Meikarta case. Insight into earnings management practices must be known and careful about because they can have negative and positive impacts.
ADOPTION AND USAGE CONTINUITY MODEL OF ACCOUNTING MOBILE APPLICATION FOR MSMES Darmoyo, Syarief; Weli, Weli
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 5 No. 2 (2024): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v5i2.4655

Abstract

This research explores the factors that affect the adoption of mobile accounting applications by micro-scale entrepreneurs in Indonesia. It uses the Technology Acceptance Model and Expectation-Confirmation Theory to examine how perceived strategic benefits, performance expectancy, social influence, competitive advantage, effort expectancy, facilitating conditions, and organizational readiness influence the intention to use accounting applications. The target population is Micro, Small, and Medium Enterprises (MSMEs) in Jakarta and its surrounding areas. The data collection method is a survey with a questionnaire, using convenience sampling. The data analysis method is a descriptive method with SPSS software and a structural equation model with partial least square approach with SmartPLS 3. The results show that perceived strategic benefits, performance expectancy, and social influence have a significant positive effect on the intention to use accounting applications, while the other factors do not have a significant effect. This research contributes to the literature on technology acceptance and provides practical implications for accounting application developers and MSMEs.

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