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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 33 Documents
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Search results for , issue "Vol 4 No 1 (2023): September 2023" : 33 Documents clear
Pengaruh Gaya Kepempinan Partisipatif dan Nilai Nilai Perusahaan di Masa Pandemi Covid 19 Terhadap Kinerja Pegawai Melalui Komitmen Sebagai Variabel Intervening Mhd Yecho Wijaya Ramadhan; Doni Permana; Syahrul Walidi; Andi Syahputra Batubara; Hafiz Abdillah; Safrida; Neni Sri Wahyuni; Sri Rahayu
Journal of Trends Economics and Accounting Research Vol 4 No 1 (2023): September 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i1.542

Abstract

This research is based on the phenomenon of the covid-19 pandemic outbreak which has an impact on banking performance, therefore the authors formulate how to influence participatory leadership style and company values during the covid-19 pandemic on employee performance through commitment as an intervening variable at PT. Bank Mandiri (Persero) Medan Krakatau branch. This study aims to determine the effect of participatory leadership style during the Covid-19 pandemic on employee performance, the influence of corporate values on employee performance, the indirect influence of participatory leadership style during the Covid-19 pandemic through commitment to employee performance, the indirect effect of the value -company values during the covid-19 pandemic through commitment to employee performance. The population in this study are employees at PT. Bank Mandiri (Persero) Medan Krakatau branch as many as 172 people, the sampling technique used the slovin technique with a total of 64 people/sample. The analysis technique used is multiple linear analysis and path analysis. The results showed that participatory leadership style and company values affect employee performance. Participative leadership style through commitment does not directly affect employee performance and corporate values through commitment indirectly influence employee performance.
Pengembangan Sumber Daya Manusia Berdasarkan Pengaruh Reward dan Motivasi Kerja Terhadap Produktivitas Kerja Revansyah Valleri Akbar; Herudini Subariyanti
Journal of Trends Economics and Accounting Research Vol 4 No 1 (2023): September 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i1.680

Abstract

The success of an organization is closely related to the quality of its human resources, because human resources have an important role as actors, drivers and determinants of organizational work results based on company operational activities, both in quality and quantity. In this case, there are often social disparities within the organization that result in the lack of effectiveness of employee performance. Therefore, to avoid this ineffectiveness, it is necessary to provide rewards and work motivation which is believed to be an instrument to achieve more optimal work productivity. This study aims to determine whether there is an effect of reward and work motivation on work productivity at PT XYZ, Jakarta. In this study, using an explanatory quantitative method approach and the sample obtained was 45 people using incidental sampling techniques. The data collection method in this study uses observation, interview, documentation and questionnaire techniques (questionnaires) and the data analysis technique method used, namely descriptive statistical analysis test using data instrument test, hypothesis testing, classical assumption test and multiple linear regression test. Data processing using the SPSS V25 software program. From the research that has been done, it shows the results that rewards and work motivation have a positive and significant effect on work productivity. This is evidenced by the results of hypothesis testing and multiple linear regression tests.
Pengaruh Risiko Spesifik Bank dan Good Corporate Governance Terhadap Stabilitas Bank Pembiayaan Rakyat Syariah Muhamad Fakhrudin; Ahmad Fatoni
Journal of Trends Economics and Accounting Research Vol 4 No 1 (2023): September 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i1.734

Abstract

This research aims to examine the influence of specific bank risks and Good Corporate Governance (GCG) on the stability of Sharia rural banks in the Province of Banten. The indicators of specific bank risks include Non-Performing Financing (NPF), Operational Cost to Operating Income (BOPO), and Capital Adequacy Ratio (CAR). Meanwhile, the indicators used to assess GCG are the size of the Sharia Supervisory Board (DPS), board of commissioners, and board of directors. This study uses panel data from 8 Sharia rural banks as research samples from June 2020 to June 2022. Based on the regression results using the selected model, which is the Common Effect Model, it was found that partially, the variables CAR, BOPO, and the board of directors have a significant influence on the stability of Sharia rural banks. Meanwhile, simultaneously, all the variables, namely NPF, CAR, BOPO, DPS, board of commissioners, and board of directors, collectively influence the stability of Sharia rural banks in the Province of Banten.
Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Perusahaan Andreas Sebastian Sitompul; Elisabeth Magdalena Sitompul; Putri Melati Sitinjak; Melvin Sanro Jacobest Nainggolan; Rizki Christian Sipayung
Journal of Trends Economics and Accounting Research Vol 4 No 1 (2023): September 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i1.744

Abstract

This study aims to determine the financial performance of PT Indofood Sukses Makmur Tbk for the 2020–2022 period based on financial ratio analysis. PT Indofood Sukses Makmur Tbk's financial performance can be measured using financial ratios consisting of Liquidity, Solvency, activity, and Profitability Ratios. The data analysis technique used in this study is a quantitative descriptive analysis technique, and the data used is secondary data in the form of the financial reports of PT Indofood Sukses Makmur Tbk for the 2020–2022 period obtained from the Official Website of the Indonesia Stock Exchange (IDX). The results showed that the liquidity ratio was relatively good, which could be seen from the value of the company's current ratio, quick ratio, and cash ratio. Even though the cash ratio value of PT Indofood Sukses Makmur Tbk is below 100% or 1, However, the value of the Current ratio, Quick ratio, and Cash Ratio of PT Indofood Sukses Makmur Tbk is so optimistic that it will increase every year. The solvevability Ratio of PT Indofood Sukses Makmur Tbk is classified as good because the debt-to-asset ratio (DAR) and debt-to-equity ratio (DER) values are optimistic that they will decrease, even though the DER value in 2020 and 2021 is above 100% or 1. PT Indofood's Activity Ratio Sukses Makmur Tbk is classified as good, as can be seen from the values of the Inventory Turnover Ratio, Fixed Asset Turnover Ratio, Total Asset Turnover Ratio, and Receivable Turnover Ratio, which have increased from 2020 to 2022. Although in 2022 the Inventory Turnover Ratio value will decrease due to excess inventory purchases, PT Indofood Sukses Makmur Tbk's Profitability Ratio is in a bad position, as can be seen from the proportions of PT Indofood Sukses Makmur Tbk's Net Profit Margin Ratio, Gross Profit Margin Ratio, Return on Assets (ROA), and Return on Equity (ROE) from 2021–2022, which experienced a significant decline. The percentage of impairment in 2021–2022 beats the proportion of increase in the ratio from 2020–2021.
Pengaruh Pelanggaran Perjanjian, Leverage, dan Financial Distress terhadap Audit Delay Natalis Christian; Helvida Githa Putri Br Purba
Journal of Trends Economics and Accounting Research Vol 4 No 1 (2023): September 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i1.757

Abstract

The delays in submitting audit reports in Indonesia are increasing every year. This increase could be caused by several variables. In light of these problems, this study aims to determine the effect of breach of agreement, financial leverage and financial distress on audit delay. Using secondary data, the sample used comes from companies listed on the Indonesia Stock Exchange with a time period of 2017-2021. Test sample data using Eviews with regression panel. The results of this study indicate that breach of the agreement and financial hardship have an effect on delaying the review with a probability value of 0.0001 and 0.0134 and financial leverage has a negative effect on delaying the review with a probability value of 0.0137. This research is expected to present theoretical implications in the form of adding new theories related to audit delays and administrative implications for firms to be able to manage their debts to reduce the submission of lengthy audit reports.
Management System Project for Textile Company using Risk Management Analysis Lorio Purnomo; Chairani Putri Pratiwi; Rizka Astari Rahmatika; Rafki Chandra Wibawa; Siti Paramadita; Desman Hidayat
Journal of Trends Economics and Accounting Research Vol 4 No 1 (2023): September 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i1.798

Abstract

As technology continues to advance across industries, the strategic role of information in organizations becomes increasingly evident. Recognizing the potential of information technology to enhance operational efficiency and customer satisfaction, various industries have integrated technology into their management systems. However, these innovations also introduce risks to the organization's information landscape. Risk management, therefore, emerges as a crucial discipline to identify, assess, and mitigate information technology-related risks. Textile companies, for instance, employ web-based management systems to support their operations, but encounter challenges hindering effective business process execution. This leads to reduced work performance and hampers goal attainment. This study aims to analyze the risks associated with web-based management systems in the textile industry and to suggest strategies for minimizing these risks. The research combines literature review and analytical methodologies to achieve its objectives. The literature review encompasses topics such as management systems, their components, and risk management. The research proposes a risk management process comprising nine stages: system characterization, identifying threats, determining vulnerabilities, analyzing controls, estimating probability, evaluating impact, assessing risk, proposing controls, and documenting results. Nevertheless, there is very little and/or scarce research on the use of technology throughout the textile industry. Thus, in order to fulfill the research emptiness within the use of information technology to increase the performance of the textile industry, this research underscores the critical role of risk management in safeguarding information technology systems within the textile industry.
Analisis Motivasi Kerja Generasi Z Yang Dipengaruhi Oleh Lingkungan Kerja dan Komitmen Kerja Yuli Fajriyanti; Asmadhini Handayani Rahmah; Sofia Ulfa Eka Hadiyanti
Journal of Trends Economics and Accounting Research Vol 4 No 1 (2023): September 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i1.808

Abstract

This research aims to examine the influence of work environment and work commitment on the work motivation of Generation Z employees in Samarinda City. This study employs a quantitative approach with the population being all Generation Z individuals in Samarinda City. The sample consists of 141 respondents obtained through purposive sampling technique. Data collection is conducted using a questionnaire distributed through Google Form using the Likert scale. The analysis technique used is multiple linear regression through the SPSS software. The results of this study indicate that partially, the t-test results show that the work environment (x1) has a significance value of 0.002 ≤ 0.10, which means that the work environment significantly influences the work motivation of Generation Z. The t-test results for work commitment (x2) on work motivation (y) have a significance value of 0.006 ≤ 0.10, indicating that work commitment significantly affects the work motivation of Generation Z. Moreover, simultaneously, the F-test results for both the work environment (x1)and work commitment (x2) on work motivation (y) have a significance value of 0.001 ≤ 0.10, signifying that the work environment and work commitment, when considered together, significantly influence the work motivation of Generation Z.
Potensi Pendapatan Dan Sustainability Bendi Sebagai Atraksi Wisata Christine P.E Porajow; Martinus Sony Erstiawan
Journal of Trends Economics and Accounting Research Vol 4 No 1 (2023): September 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i1.810

Abstract

The need to maintain Bendi as traditional transportation amid advances in transportation technology that reaches the wider community. The purpose of the study determines the strategy from the perspective of the government and bendi community in managing the potential tourism income and sustainability. The research method uses qualitative descriptive referring to informants who are sources from the transportation office, Tomohon city tourism office and Bendi Community as well as users or tourists who use Bendi as tourist transportation. The results obtained were analyzed using the SWOT method to determine the role of the government and determine the direction of bendi policy as a potential to increase tourism income and the sustainability of traditional transportation as a tourist attraction. In addition, bendi is still the prima donna of traditional transportation, the need for vision, mission and management of bendi by the local government which becomes an annual routine activity. The potential income of bendi attractions to become cultural heritage that involves generations and as an unemployment alleviator for local communities is an opportunity to continue to be empowered. Bendi has the potential to increase tourism transportation revenue and become a product to support the progress of small and medium enterprises. Threats faced by tourist interest, modern transportation, technological innovation in the world of transportation. The conclusion is that Bendi is one of the potential transportation income for local and foreign tourists that needs to be managed by the local government based on the vision, mission and routine activities and prepared jointly with the Bendi community and related agencies.
Pengaruh Pengetahuan Investasi dan Uang Saku terhadap Minat Berinvestasi pada Reksadana Arini Indah Sridayani; Fitri Kumalasari; Agus Zul Bay
Journal of Trends Economics and Accounting Research Vol 4 No 1 (2023): September 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i1.821

Abstract

This study aims to determine: (1) The Influence of Investment Knowledge on the Investment Intention of FISIP USN Kolaka students. (2) The Influence of Pocket Money on the Investment Interest of USN Kolaka students. This study used quantitative methods. Collecting data in this study used observation, literature study and distributing questionnaires. The population of this study were all FISIP USN Kolaka students class of 2019-2020 in the Management, Accounting and Development Economics study program. Determination of sample size used the slovin formula, amounting to 222 with the purposive sampling technique. Testing research instruments used validity and reliability tests with SPSS 22.0. The data analysis technique used in this study was Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with measurement model testing (outer model), structural model testing (inner model) and second order with Smart PLS 4.0. Based on the results of the study that there was a significant influence between Investment Knowledge and Investment Intention, this indicated by a P-Value of 0.000. Likewise with Pocket Money there was an influence but not significant on Investment Intention, this indicated by the P-Value of 0.350.
Strategi Kebijakan Pemulihan Ekonomi Berdasarkan Perspektif Critical Realism Pada Disruption Di Indonesia Allen Pranata Putra; Agung Bayu Murti
Journal of Trends Economics and Accounting Research Vol 4 No 1 (2023): September 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i1.824

Abstract

Researchers observe that after the second wave of Covid-19 is an economic revival, countries that recover faster from the economic crisis are countries that are ready to win market competition. The urgency of this research is that the acceleration of economic recovery in Indonesia is very important to observe and analyze. The formulation of this research problem has two things, namely: 1) What is the potential for economic recovery based on the perspective of critical realism in disruption in Indonesia? 2) How is the optimization of economic recovery policy strategy in Indonesia? The stages of research methods to achieve research objectives are qualitative through the use of in-depth interviews, focus group discussions and observations. The results show that the priority program of import substitution policy has been implemented to reach 35% in 2022 and is predicted to continue to be increased as an effort to improve the national trade balance. The priority program for import substitution policy has been implemented to reach 35% in 2022 and is predicted to continue to be increased as an effort to improve the national trade balance.

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