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Journal of Trends Economics and Accounting Research
Published by Forum Kerjasama Pendidikan TInggi
ISSN : -     EISSN : 27457710     DOI : https://doi.org/10.47065/jtear.v2i4.266
Core Subject : Economy,
Economics, Econometrics & Finance
Journal of Trends Economics & Accounting Research memuat artikel pada bidang Ekonomi, Akuntansi dan Manajemen. Namun tidak tertutup untuk menerima artikel pada bidang sejenis, seperti: 1. Auditing, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, 6. Operations Management, 7. Change Management, 8. Management of Sharia, 9. Knowledge Management 10. Entrepreneurship, 11. E-Business, 12. Business Management, 13. Capital Market, 14. Risk Management, 15. Syariah banking, 16. Economics of Sharia, 17. Islamic Capital Market, 18. Financial accounting, 19. Managerial accounting, 20. Behavioral accounting, 21. Tax accounting, 22. Public Sector Accounting, and 23. Syariah accounting
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol 3 No 2 (2022): December 2022" : 7 Documents clear
Pengaruh Kinerja Keuangan dan Kinerja Non-Keuangan Terhadap Return Saham Perusahaan Perkebunan di Indonesia Ahmad Syarif; Bisma Maulana
Journal of Trends Economics and Accounting Research Vol 3 No 2 (2022): December 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i2.244

Abstract

The trade war phenomenon between the United States and China, the increase in CPO import prices by CPO importing countries, and the Covid-19 pandemic have negatively impacted global trade performance. Even so, Plantation companies continue to experience an increase in stock performance and become a force of economic growth for Indonesia, thus increasing the number of young investors to invest in these companies. This makes researchers want to know the factors that support the increase in stock performance, seen from financial performance and non-financial performance. Financial performance in this study is Return on Asset (ROA) and Total Asset Turnover (TATO), while non-financial performance is Corporate Social Responsibility (CSR). This study uses quantitative methods to process data from annual reports and sustainability reports. The samples in this study were 12 Agriculture and Plantation companies in Indonesia. The results of this study indicate that CSR has no significant effect on stock returns, ROA has a significant effect on stock returns, and TATO has no significant effect on stock returns. These results expect companies to be able to maintain their financial performance on a positive trend and strategise so that stock prices continue to increase
Pengaruh Harga Minyak dan Suku Bunga Terhadap Harga Saham Sub Sektor Makanan Minuman di BEI Dwi Ermayanti Susilo; Moh. Usman Rusli
Journal of Trends Economics and Accounting Research Vol 3 No 2 (2022): December 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i2.532

Abstract

This study aims to analyze the effect of oil prices and interest rates on stock prices of manufacturing companies in the food and beverage sub-sector listed on the IDX. The study uses quantitative research methods which are carried out through data collection with secondary data, the population is the Financial Statements of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. The sample in this study is in the form of balance sheets and profit/loss reports for manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period, data analysis using multiple Linear Regression statistical methods and hypothesis testing. The results show that 1) The oil price variable has no effect on the stock price of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021 2) The interest rate variable has an effect on stock prices in manufacturing companies in the food and beverage sub-sector. beverages listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021
Pengaruh Kesadaran Wajib Pajak, Tarif Pajak dan Sanksi Pajak Terhadap Kepuasan Wajib Pajak Tanah dan Bangunan Rahayu Mardikaningsih; Utami Puji Lestari
Journal of Trends Economics and Accounting Research Vol 3 No 2 (2022): December 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i2.537

Abstract

Taxes are a source of funding for a country. The development of a country is partly financed by taxes paid by taxpayers. High tax payments have an impact on the progress of a country. For developing countries, tax awareness is still too low. Tax payments are still not made every year even though tax rates have been determined proportionally and equitably. In addition, tax sanctions that are not given significantly cause taxpayers not to pay taxes. Periodic tax payments in accordance with applicable regulations can occur if taxpayers are satisfied with the tax system and rules. The research topic taken is the Effect of Taxpayer Awareness, Tax rates and Tax Sanctions on Land and Building Taxpayer Satisfaction. The population in this study is also limited because it only focuses on Surabaya city residents who are required to pay land and building tax. The number of samples calculated is 100 residents as taxpayers with accidental sampling technique. The questionnaire will be used as a research instrument. Multiple linear regression model is the model for data analysis in this study. Based on the variables of taxpayer awareness, tax rates and tax sanctions, the result is a significant effect on the taxpayer satisfaction variable.
Produktivitas Pekerja Konstruksi ditinjau dari Supervisi, Beban Kerja, dan Burnout Cilda Thesisa Ilmawan Dzinnur; Arif Rachman Putra
Journal of Trends Economics and Accounting Research Vol 3 No 2 (2022): December 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i2.538

Abstract

Productivity is important to achieve construction project performance through productive workers who must be maintained without neglecting and compromising the health and safety of workers. This is because there are many productivity issues that are not achieved due to poor human resource management practices in the industry. For this reason, through this study, work productivity will be identified based on supervision, workload and burnout. Observations were made at a construction company from Surabaya. There are 258 target respondents who come from construction workers in the working area of West Surabaya. The sampling technique is accidental sampling. A total of 210 valid questionnaires were finally obtained so as to meet the required number of samples. The findings from this study are that supervision plays an effective role in shaping work productivity. Workload has a real and negative effect on work productivity. This is also the same as burnout results which significantly negatively affect work productivity.
Moderasi Ukuran Perusahaan kepada Pengaruh Utang Perusahaan dan Profitabilitas Perusahaan terhadap Nilai Perusahaan Ruswan Nurmadi; Liza Novietta; Yani Suryani; Desi Ika; Rizki Fillhayati Rambe
Journal of Trends Economics and Accounting Research Vol 3 No 2 (2022): December 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i2.539

Abstract

Creating good firm value is a very important thing that must be done by companies, especially companies that are listed on the stock exchange. The company's ability to survive, grow and compete highly depends on the interest of investors to invest in the company. Investors will of course be more interested in investing in companies with good firm value, which is reflected in the company's stock price. Companies that are included in the real estate and property industry in the Indonesia Stock Exchange, are one type of industry that attracts investors because of good development prospects in the future. The results of this research state that firm debt does not significantly affect firm value, firm profitability significantly affect firm value, firm size can strengthen the effect of firm debt and firm profitability on firm value. This research recommends that in the future, relevant research uses different research objects and different research variables, which are expected to affect firm value, to add to the literature on the importance of firm value
Analisis Pengaruh Profitabilitas, Likuiditas dan Leverage terhadap Nilai Perusahaan dengan Moderasi Corporate Social Responsibility Liza Novietta; Ruswan Nurmadi; Yani Suryani; Desi Ika; Rizki Fillhayati Rambe
Journal of Trends Economics and Accounting Research Vol 3 No 2 (2022): December 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i2.555

Abstract

The increasing number of researchs on firm value proves that firm value is a very important thing that must be the main concern of the firm. Companies with good firm values ​​will help the firm in achieving firm goals. Companies that are members of the manufacturing industry listed on the Indonesia Stock Exchange consist of various types of companies, all of which are of course very concerned with the value of the firm, to achieve firm goals. The manufacturing sector itself, where most of it is the main producer of the people's needs, makes the manufacturing sector in Indonesia stretch, including stable and has very good growth prospects going forward. The results of this research state that Profitability (ROA) significantly affects Firm Value (PBV), Liquidity (CR) does not significantly affect Firm Value (PBV), Leverage (DER) does not significantly affect Firm Value (PBV), Corporate Social Responsibility ( CSR) can significantly moderate the effect of Profitability (ROA) on Firm Value (PBV), Corporate Social Responsibility (CSR) can significantly moderate the effect of Liquidity (CR) on Firm Value (PBV), Corporate Social Responsibility (CSR) cannot moderate significantly the effect of Leverage (DER) on Firm Value (PBV). This research recommends that in the future, relevant research uses different research objects and different research variables, which are expected to influence firm value, to add to the literature on the importance of firm value
Pengaruh Financial Technology Terhadap Profitabilitas Bank Mandiri Nurul Azmi; Yuni Yuniawati
Journal of Trends Economics and Accounting Research Vol 3 No 2 (2022): December 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i2.134

Abstract

The purpose of this study was to determine the effect of financial technology on Bank Mandiri's profitability before and during the Covid 19 pandemic. The analytical method in this study uses secondary data, namely data obtained from the annual financial reports contained on the official website www.bankmandiri.co.id and perform a different test using SPSS. The results showed that the effect of financial technology on Bank Mandiri's profitability before and during the Covid 19 pandemic was no difference in the use of financial technology with the variables ROA, ROE, and NIM, on Bank Mandiri's profitability for the 2018-2021 period.

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