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Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Sekolah Tinggi Ilmu Ekonomi Trianandra Jl. Diponegoro No.69, Dusun I, Wirogunan, Kec. Kartasura, Kabupaten Sukoharjo, Jawa Tengah 57166 ; Email : lppm@stie-trianandra.ac.id
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INDONESIA
Jurnal Publikasi Ekonomi dan Akuntansi
Published by Sekolah Tinggi Ilmu Ekonomi Trianandra
ISSN : 28089391     EISSN : 28089006     DOI : 10.55606
Core Subject : Economy,
Economics, Econometrics & Finance
Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Pajak, Audit, Akuntansi Biaya, Akuntansi Sektor Publik, Akuntansi UMKM. Ekonomi Makro, Ekonomi Mikro, Ekonomi Perkotaan, Penilaian Properti, Ekonomi Islam, Lembaga Keuangan Perbankan Manajemen Pemasaran, Manajemen Strategik, Manajemen Kuangan, Manajemen Sumberdaya Manusia, Manajemen Sektor Publik.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 146 Documents
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The Determinant Factor of Tax Aggressiveness: Evidence from Indonesia Laila Oshiana Fitria A'zizah
Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 3 (2023): Vol 3 No 3 (2023): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

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Abstract

Penelitian ini menguji pengaruh profitabilitas, leverage, dewan komisaris independent, ukuran perusahaan dan kepemilikan institusional terhadap agresivitas pajak. Populasi penelitian adalah perusahaan manufaktur sub sector industry makanan dan minuman yang terdaftar di BEI periode 2018-2021. Jumlah sampel 67 perusahaan. Penelitian menggunakan purposive sampling dalam pengambilan sampel. Peneliti menggunakan analisis regresi linear berganda pada struktur data panel. Hasil penelitian menunjukkan bahwa profitabilitas, ukuran perusahaan dan kepemilikan institusional berpengaruh positif terhadap agresivitas pajak. Sedangkan, untuk leverage dan dewan komisaris independent berpengaruh negative terhadap agresivitas pajak. Penelitian memberikan kontribusi penting bagi regulator karena membantu dalam mempertimbangkan kebijakan-kebijakan terkait dengan beban pajak penghasilan perusahaan.
Avsec Officer Service Excellent Analysis To The Security And Safety Of Aviation At The Security Check Point Of Tambolaka Airport In The New Normal Era. Study Program DIV Air Transportation Management, Bachelor level, Diploma IV Program, Yogyakarta College Wilhelmina Florencia Koting; Rahimudin
Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 3 (2023): Vol 3 No 3 (2023): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

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Abstract

Avsec officers at the Tambolaka Airport Security Check Point are the front guard who meet and directly serve air transportation service users, but Avsec officers still lack awareness of appearance because they have not used uniforms and attributes according to the provisions. This study aims to determine the effect of Avsec officers excellent service on aviation security and safety and how much influence Avsec officers' excellent service has on flight security and safety at the Tambolaka Airport Security Check Point during the new normal period. Research using quantitative methods. Respondents' answers as primary data and data on the number of passengers in September as secondary data in the study. The population in this study were all users of air transportation services at Tambolaka Airport, while the research sample was determined from data on the number of passengers in September using the slovin formula. Data analysis performed included validity, reliability, and simple linear regression analysis The results of this study is influence of Avsec officers' excellent service on flight security and safety at the Tambolaka Airport Security Check Point during the new normal period. This is evidenced by the t-count 15.254 > t-table 1.985 and a significant value 0.00 <0.05. The results of this study also show the value of the coefficient of determination is 0.704. This value means that the great influence exerted by Avsec officers' excellent service on flight security and safety at the Tambolaka Airport Security Check Point during the new normal period was 70.4%.
HUMAN CAPITAL SEBAGAI BAGIAN DARI INTELLIGENT CAPITAL DALAM DAYA SAING PERUSAHAAN Ivan, M.P. Brata; Nur Wening
Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 3 (2023): Vol 3 No 3 (2023): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

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Abstract

Human Capital as a part of Intelligent Capital in Company Competitiveness. Every single company’s final goal is to make a profit business. Company market competitiveness is a manifestation of its both performance and quality. The competition demands a well – arranged company resources and capitals include its Intelligent Capital which contain Human Capital. A good Intelligent Capitaled Company indicates by its competent Human Capital, to make sure the company are qualified and well performed enough to be a strong competitor in the market.
PENGARUH KOMITMEN AFEKTIF TERHADAP LOYALITAS PEGAWAI PEMERINTAH NON PEGAWAI NEGERI (PPNPN) UNIT AVSEC (UPBU) BANDAR UDARA KELAS I DOMINE EDUARD OSOK SORONG PAPUA BARAT Immanuel Danger Field Fonataba
Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 3 (2023): Vol 3 No 3 (2023): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

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Abstract

The growth in the number of PPNPN at Domine Eduard Osok Airport is significantly higher than the number of civil servants. addition to balance effectiveness in the work environment of Class I Airport Domine Eduard Osok Sorong, West Papua. Affective commitment is a person's emotional attachment to work or organization. The existence of emotional attachment felt by Government Employees Non Civil Servants triggers the emergence of loyalty, where this loyalty has an impact on their desire to devote themselves to the agency. This study uses quantitative methods with a total of 30 respondents. The data collection technique uses a questionnaire which is distributed to the sample, namely Government Employees, Non-Civil Servants. In his confirmation, validity and reliability tests were carried out, simple linear regression tests, and the coefficient of determination using IBM SPSS Statistics 26. Based on the hypothesis regarding the effect of affective commitment on the loyalty of Government Employees Non Civil Servants, the calculated f value was 32,802 with a significance of 0,000 and from the results of the coefficient test determination to obtain a correlation value between variables of 0.734 and an r2 value of 0.539 or 53.9% and 46.1% which are influenced by other variables outside this study.
Implementasi Akad Tabaru Pada Asuransi Syariah Guna Meningkatkan Perekonomian Putri Dwi Setyowati; Alfina Khoirun Nisa; Agus Eko Sujianto
Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 3 (2023): Vol 3 No 3 (2023): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

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Abstract

ABSTRACT, The development of Islamic financial institutions in Indonesia has experienced quite rapid development. Islamic financial institutions have many kinds, one of which is Islamic insurance. As insurance labeled sharia, it is obligatory in its operations to comply with Islamic principles and values. This research was conducted to analyze how the implementation of the tabarru contract on Islamic insurance in order to improve the economy. This research method uses a qualitative approach with the method of analysis of literature studies or library research. The data used in this research comes from books, journals, scientific papers, to legal online searches. The results of this study indicate that the implementation of the tabarru contract in Islamic financial institutions with a research focus on Islamic insurance institutions has implemented the tabarru contract in its activities. As well as having an indirect positive impact on improving the economy.
Pengaruh Pengembangan Sumber Daya Manusia Terhadap Kinerja Pegawai Pada Kantor Badan Pengelola Keuangan Dan Aset Daerah (BPKAD) Kota Bima Taufik; Muhamad Badar
Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 3 (2023): Vol 3 No 3 (2023): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

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Abstract

this study aims to determine whether there is an influence of Human Resource Development on Employee Performance at the Office of the Regional Financial and Asset Management Agency (BPKAD) Kota Bima. The results of this study indicate that the Human Resource Development variable has a significant effect on Employee Performance at the Regional Financial and Asset Management Agency (BPKAD) Office of Bima City
Pengaruh Hubungan Gaya Kepemimpinan Terhadap Kinerja Karyawan Hotel Grande Valore Cikarang Husna Sari Simbolon; Imhar
Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 3 (2023): Vol 3 No 3 (2023): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Sekolah Tinggi Ilmu Ekonomi Trianandra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v3i3.2055

Abstract

Kinerja karyawan yg baik dari kualitas dan kuantitas sangat di perlukan untuk mendukung tercapainya tujuan suatu perusahaan. Maka dari itu di perlukan dukungan dalam beberapa factor yang diantaranya terpenting adalah gaya kepemimpinannya. Gaya seorang pemimpin dapat membantu kinerja karyawan untuk memberikan peran yang tinggi dalam perusahaan serta dapat terciptanya motivasi yg luar biasa bagi karyawan yang akan memberikan kemampuan terbaiknya dalam memanfaatkan kesempatan yang di berikan oleh lembaga. Gaya Kepemimpinan adalah keahlian seseorang dalam mengarahkan, mempengaruhi dan mendorong orang lain untuk bisa melakukan suatu pekerjaan atas kesadaran dan sukarela dalam mencapai suatu tujuan tertentu. Penulis melakukan penelitian gaya kepemimpinan yang kini telah di terapkan di Hotel Grande Valore Cikarang. Dengan adanya menerapkan gaya kepemimpinan ini sangat berpengaruh terhadap kinerja karyawan dan dapat mencapai tujuan lembaga yang sudah di terapkan serta memberikan kesejahteraan bagi karyawanya
OPTIMALISASI PELAYANAN UNIT PENYELENGGARA BANDARA UDARA PADA SAAT PENDEMI COVID 19 DI BANDAR UDARA KOMODO LABUAN BAJO Selmawati; Awan,S.SiT.(Pnb).,M.M
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2023): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v3i2.648

Abstract

Komodo Labuan bajo Airport is one of the companies that offers services in the field of aviation that will use air transportation services,.Before boarding the avsec officer will check the completeness of the trip before entering the area within the airport (check in ).in handling the avsec officer,of course there are several things which is an advantage for the company and Avsec officers,such as in terms of service,for service users so that the output obtained by the company will also be better.knowing the obstacles faced in the service of the airport operator unit during the pandemic. The study use a qualitative method.the data sources used are primary data and secondary data.the method or documentation technique used in this study is to obtain interview and observation data based on the results of research that has been carried out.The results of the study show that (1) the optimization of the Airport Operator unit service includes ensuring that passengers meet flight requirements during the covid 19 pandemic.(2) The problem is that many Avsec officers do not comply with health protocols such as crowding,not wearing masks,not keeping their distance,even playing with cellphones while checking passengers,and it happened that one of the passenggers did not meet one flight requirement.however,it is allowed to enter or travel.
ANALISIS TINGKAT PEMAHAMAN AKUNTANSI SERTA PERAN INTERNAL AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN KEPULAUAN MENTAWAI Eldinus Samongilaila; Muhammad Rosidi
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2023): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v3i2.649

Abstract

This study aims to determine: (1) the effect of the level of understanding of accounting on the quality of the financial statements of the local government of the Mentawai Islands Regency. (2) The influence of the role of internal audit on the quality of the financial statements of the local government of the Mentawai Islands Regency. This type of research is causative research. The population is 15 Regional Apparatus Work Units (SKPD) of the Mentawai Islands Regency. The sampling technique is the total sampling method. Techniques Data analysis using multiple linear regression. The results showed that: (1) The level of accounting understanding had a significant positive effect on the quality of the financial statements of the local government of the Mentawai Islands Regency. (2) The role of internal audit has a significant positive effect on the quality of the financial statements of the local government of the Mentawai Islands Regency. Suggestions in apat continue to be improved. (2) The next research can expand the research variables by adding the variables of this research, namely: (1) For government agencies it is better to conduct a review of the understanding of accounting, as well as the role of internal audit in making financial reports so that the quality of financial reports from the government and other.
PENGARUH LINGKUNGAN KERJA DAN DISIPLIN TERHADAP KINERJA PETUGAS PADA UNIT AVSEC (AVIATION SECURITY) PADA MASA PANDEMI COVID-19 DI BANDAR UDARA INTERNASIONAL JUANDA SURABAYA Alya Maharani Putri; Kifni Yudioanto, S.E., M.M
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2023): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v3i2.651

Abstract

The Covid-19 pandemic is very dangerous and has resulted in many activities being delayed and causing new regulations to prevent it. The Covid-19 pandemic has also had an impact on air transportation modes, especially for Avsec (Aviation Security) officers. The purpose of this study was to determine whether the work environment and discipline had an effect on the performance of Avsec officers at Juanda International Airport, Surabaya. Using the quantitative method a sample of 80 Avsec officers. Data was collected by distributing questionnaires, which were then processed through SPSS version 25. As a result of the study, there was a significant simultaneously and partially significant effect on the performance of Avsec officers with a significance value of 0.00 < 0.05 and a significant value of work environment variable 0, 00 < 0.05 means that the work environment partially affects the performance of Avsec officers, while the discipline variable has a significant value of 0.00 < 0.05, which means that the discipline variable affects the performance of Avsec officers. The effect of work environment and discipline on Avsec (Aviation Security) officers is 69.1% while the remaining 30.9% is influenced by other variables.

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