Journal of Trends Economics and Accounting Research
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
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<![CDATA[Peran Auditor Internal: Pencegahan dan Pengendalian Fraud di Bisnis Wisata Berbasis Culture Immersion ]]>
<![CDATA[Saifudin Saifudin]]>;
<![CDATA[Nia Luthfiana]]>;
<![CDATA[Nirsetyo Wahdi]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v3i4.574
<![CDATA[This study aims to find out more about the role of internal audit and the effectiveness of internal control in detecting and preventing fraud in the culture immersion-based tourism business. The method used in this research is descriptive and verification analysis method. The independent variables used in this study are Internal Audit and Internal Control Effectiveness. While the dependent variable in this study is Fraud Detection and Prevention. The population in this study were all internal auditors at the Culture Immersion-based Tourism Business Company in Semarang City. Sampling using purposive random sampling method and obtained a sample size of 353 respondents. The data analysis technique used in this research is correlation coefficient analysis, determination and hypothesis testing. The results of this study indicate that internal audit has a significant effect on fraud detection and prevention with a correlation coefficient value of 0.615 and is in the strong category. The effectiveness of internal control has a significant effect on the detection and prevention of fraud with a correlation coefficient value of 0.587 and is included in the moderate category.]]>
<![CDATA[Determinasi Pengungkapan Sustainability Report berdasarkan Aspek Komite Audit, Frekuensi Rapat Direksi, Ukuran Perusahaan, Likuiditas dan Profitabilitas (Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021) ]]>
<![CDATA[Naga Chiputra]]>;
<![CDATA[Lucky Nugroho]]>;
<![CDATA[Hari Setiyawati]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v3i4.591
<![CDATA[This study aims to determine the effect of the Audit Committee, Frequency of Board Meetings, Company Size, Liquidity, and Profitability on Sustainability Report disclosure. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021. The sample in this study amounted to 27 companies from 46 companies that met the criteria, so the total sample used during the 2017-2021 period was 135 observation data. The research design used is quantitative research, and the sampling method used in this study is purposive. The data used in this study are secondary. The data analysis method used in this research is multiple linear regression analysis with the help of the Eviews 12 application program. The results of the analysis show that (i) the audit committee has a significant effect on the disclosure of sustainability reports; (ii) the frequency of board of directors’ meetings has no effect on the disclosure of sustainability reports, (iii) company size has a significant effect on sustainability reports, (iv) liquidity has no effect on sustainability report disclosure, (v) profitability has no effect on sustainability report disclosure. This research implies that it provides information and can be used as a reference for stakeholders concerned about disclosing sustainability reports that the audit committee and company size have an essential role in the mining industry. The novelty of this research is related to the object of research, namely the disclosure of sustainability reports on mining companies which is currently the concern of all those who care about environmental sustainability.]]>
<![CDATA[Analisis Pemasaran Interaktive Dalam Menarik Minat Konsumen Berbelanja Online Dan Kepuasan Berbelanja ]]>
<![CDATA[Nurdiana]]>;
<![CDATA[Pristiyono]]>;
<![CDATA[Mulkan Ritonga]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v3i4.599
<![CDATA[This study aims to find out: (1) the effect of interactive marketing on online shopping satisfaction in Panai Hilir sub-district, (2) the effect of interactive marketing on consumer interest in online shopping in Panai Hilir sub-district, and (3) the effect of interactive marketing on shopping satisfaction in Panai Hilir sub-district mediated by consumer interest. This research is qualitative research. The sampling technique used in this study was purposive sampling. Data collection techniques use questionnaires that have been tested for validity and reliability. The data analysis techniques used to answer this research hypothesis are path analysis and sobel tests. The results of the study at the 5% significance level showed that: (1) there is an influence of interactive marketing strategies on shopping satisfaction. (2) there is an influence of shopping interest on shopping satisfaction]]>
<![CDATA[Analisis Pengaruh Persaingan, Lokasi, Proses dan Fasilitas Terhadap Pemasaran Perumahan ]]>
<![CDATA[Ragil Sunahar]]>;
<![CDATA[Syofian]]>;
<![CDATA[Veny Puspita]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v3i4.603
<![CDATA[This study aims to analyze the influence of competition, location, process and facilities on purchasing decisions for Housing PT Hunian Semarak Sejahtera Bengkulu City. The population in this study were all consumers who bought PT. The sample in this research is 128 samples. The nature of the research used is descriptive quantitative and the sampling method used in this research is purposive sampling method. The data used in this study are primary data and secondary data. The data analysis method used in this study is multiple regression analysis with the help of the IBM SPSS application program. The results of the analysis show that (1) the competitive variable influences the purchasing decision, (2) the location variable influences the purchasing decision, (3) the process variable influences the purchasing decision, (4) the facility variable influences the purchasing decision, (5) competition, location , Process and Facilities influence simultaneously on purchasing decisions.]]>
<![CDATA[Kinerja Keuangan Koperasi Angkatan Udara Lanud Dhomber Balikpapan Berdasarkan Rasio Likuiditas, Leverage dan Profitabilitas ]]>
<![CDATA[Kadori Haidar]]>;
<![CDATA[Irdiansyah]]>;
<![CDATA[Qanaya Bintang Santoso]]>;
<![CDATA[Sutrisno]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v3i4.605
<![CDATA[Financial performance is important for every company or organization that runs a business. Good financial performance is measured from the results of financial report analysis and is given a percentage according to predetermined criteria, so that the results of the analysis can be used to develop appropriate plans and policies to achieve the vision and mission of the cooperative. The purpose of this study is to determine the movement of cooperative financial performance reporting based on liquidity, solvency and profitability ratios from 2018 to 2021. The method used in this study is descriptive and quantitative. The results of this study indicate that the financial reporting results of the Dhomber Air Force cooperative are very safe or strong in terms of liquidity and leverage. The cooperative's liquidity ratio shows good results because the cooperative's ability to pay is very high where each short-term debt is guaranteed by several assets. While the leverage analysis shows. As for profitability, the higher the profitability value owned by the Dhomber Air Force Cooperative, Balikpapan, the better the management's performance in generating profits for the company.]]>
<![CDATA[Faktor-Faktor Keputusan Melakukan Pinjaman Online: Inklusi Keuangan Sebagai Pemoderasi ]]>
<![CDATA[Tio Waskito Erdi]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v3i4.613
<![CDATA[This study aims to analyze financial literacy, lifestyle, and the consumptive nature of online loans with financial inclusion as a moderation. In research conducted, a person's decision to take a loan online can be measured using the Partial Least Square (PLS)-based Structural Equation Modeling (SEM) method. This research design is quantitative, with the population in this study being individuals who make loan decisions online. The sample selection technique used purposive sampling with data collection methods in the form of a questionnaire (questionnaire) with a total of 100 respondents. The results showed that financial literacy and lifestyle variables had a positive effect on online loans, consumptive nature had a negative effect on online loans, while financial inclusion could moderate financial literacy, lifestyle, consumptive nature of online loans]]>
<![CDATA[Implementasi Praktik Promosi Diskon dan Giveaway Media Sosial Dalam Menarik Minat Beli Konsumen ]]>
<![CDATA[Widya Asvita Putri Nst]]>;
<![CDATA[Pristiyono]]>;
<![CDATA[Daslan Simanjuntak]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v3i4.615
<![CDATA[The purpose of this study is to determine the effect of discount and giveaway variables on consumer buying interest. This type of research is quantitative research that uses research data collection techniques through questionnaires with Likert scales. This study used 100 respondents in Rantauprapat city with a sampling technique with purposive sampling method. The data analysis method used is a multiple linear regression analysis test with a t test, the determinant coefficient test shows that each independent variable has an effect and is significant for discount and giveaway variables on the buying interest of consumers of Rantauprapat Fashion Outlet stores. Based on the results of data analysis, it can be seen that the discount variable (X1) has a significant influence on the buying interest variable (Y), while the giveaway variable (X2) has an effect on buying interest (Y). Based on these results, it can be concluded that in this study the provision of discounts and giveaways is more effective in encouraging respondents' buying interest]]>
<![CDATA[Pengaruh Green Marketing Mix Terhadap Purchase Decision Dalam Menggunakan Eco Friendly Product ]]>
<![CDATA[Husnatul Jennah]]>;
<![CDATA[Andy Ismail]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v3i4.636
<![CDATA[One of the causes of natural disasters is environmental damage, and many Indonesian communities are indifferent to their surroundings. This has prompted humans to develop technology that enables the production of environmentally friendly products. Consequently, companies have begun to employ new environmentally friendly marketing strategies, known as green marketing mix, which encompass environmentally friendly products, pricing, placement, and promotion. The objective of this research is to provide valuable insights for companies in developing their marketing strategies. This study involved eighty individuals from the community who are users of environmentally friendly products. The research falls under the category of quantitative research. The data used were primary data obtained through questionnaires distributed by the researchers. This research utilized path analysis with Partial Least Squares (PLS) as the analytical method. The results indicate that green products directly influence purchasing decisions, green pricing directly influences purchasing decisions, and green promotion directly influences purchasing decisions]]>
<![CDATA[Analisis Kinerja Laporan Keuangan BNI Syariah Pada Tahun 2016-2019 ]]>
<![CDATA[Ahmad Fauzul Hakim Hasibuan]]>;
<![CDATA[Mirna Yanti]]>;
<![CDATA[Rizkinawati]]>;
<![CDATA[Dinda Rani Raihan]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v3i4.642
<![CDATA[Financial stateimeint analysis is a proceiss for disseicting financial stateimeints, eixamining eiach eileimeint and eixamining thei reilationship beitweiein theisei eileimeints with thei aim of obtaining a good and accuiratei uindeirstanding and uindeirstanding of financial stateimeints. This reiseiarch is a quialitativei reiseiarch with a deiscriptivei approach uising quiantitativei data calcuilations in thei form of financial reiports. Thei popuilation in this stuidy weirei puiblisheid financial reiports of BNI and BNI Syariah, whilei thei sampling teichniquiei uiseid in this stuidy was puirposivei sampling, nameily sampling teichniquieis with ceirtain consideirations, and thei sampleis in this stuidy weirei thei financial stateimeints of BNI and BNI Syariah 2016-2019. Thei reisuilts of this stuidy indicatei that baseid on thei reisuilts of data analysis, it can bei obtaineid that baseid on thei analysis of thei liquiidity ratio, thei heialth leiveil of BNI is beitteir than BNI Syariah in accordancei with thei job asseissmeint criteiria and thei leiveil of bank souindneiss seit by Bank Indoneisia, both at thei cuirreint ratio or at cash ratio (cash ratio), baseid on thei analysis of thei solveincy ratio, thei peirformancei of BNI is beitteir than BNI Syariah on thei deibt to total eiquiity ratio, and thei heialth leiveil of BNI Syariah is beitteir than thei deibt to total asseit ratio and baseid on thei profitability ratio analysis, thei heialth leiveil of BNI is morei both from BNI Syariah both on reituirn on asseits and on reituirn on eiquiity. In geineiral, thei leiveil of financial heialth of BNI and BNI Syariah can bei said to bei heialthy / good. Beicauisei eivein thouigh thei deiveilopmeint is fluictuiating, it is still at a safei point.]]>
<![CDATA[Analisis Tingkat Literasi Keuangan dan Literasi Perpajakan Pengelola UMKM ]]>
<![CDATA[Aidicha Berliana Shovie Anggraeny]]>;
<![CDATA[Rahmat Agus Santoso]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v3i4.652
<![CDATA[The purpose of this research is to evaluate the level of understanding and skills of Small and Medium Enterprises (SME) managers in Gresik City regarding the financial literacy and taxation. Financial literacy and taxation are important aspects in managing finances and fulfilling tax obligations correctly for SME players. The method used by the researchers was a quantitative approach and the application of sampling techniques including convenience sampling and random sampling. In data collection, the instrument used by the researchers was a questionnaire that distributed to 100 SME respondents representing various business sectors. Based on the data analysis conducted, it was found that the level of financial literacy among SME managers in Gresik City is in the moderate category with an average percentage of 66%. It means that the majority of SME players have a basic understanding of financial concepts relevant to their business. In conclusion, the financial literacy and taxation of SME players in Gresik City are at a moderate level. SME players have basic knowledge of financial literacy and taxation, but there are still lacks of financial management skills and in-depth understanding of tax regulations.]]>
