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[Analisis Pengaruh Leverage dan Profitabilitas Terhadap Struktur Modal Perusahaan Manufaktur Syariah di Indonesia ]]>
<![CDATA[Aulia Septa]]>;
<![CDATA[Wahyu Putra]]>;
<![CDATA[Niken Aristania]]>;
<![CDATA[Dwi Ermayanti]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 5 No 1 (2024): September 2024 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v5i1.1401
<![CDATA[This study analyses the impact of leverage and profitability on the capital structure of Indonesian Sharia manufacturing companies listed in the Jakarta Islamic Index (JII) during the period of 2019-2021. The type of research used is quantitative. The problem of this research is the suboptimality in determining the capital structure, which leads to financial difficulties for the company. The research was conducted in Indonesia involving 16 sharia manufacturing companies as respondents. The analysis method used is multiple linear regression with the assistance of SPSS version 25 to test the effect of leverage and profitability on capital structure. The research results indicate that simultaneously, the calculated F value is 64.098 with a significance value of 0.000, which is less than 0.050. This shows that leverage and profitability have a significant effect on capital structure. However, in the partial analysis, it was found that only leverage has a positive and significant effect on capital structure, with a β1 value of 0.211, which is positive, and a significance value of 0.032 (< 0.05). Meanwhile, the profitability variable shows a negative and significant result on capital structure, with a β2 value of -0.516, which is negative, and a significance value of 0.018, which is less than 0.05. This research suggests that companies should consider the balance between the use of debt and equity in achieving an optimal capital structure, thereby enhancing the value and performance of the company.]]>
<![CDATA[Kepuasan Pengunjung yang dipengaruhi Daya Tarik Wisata dan Persepsi Harga melalui Lifestyle ]]>
<![CDATA[Hasudungan, Revalino Tigor]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 5 No 1 (2024): September 2024 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v5i1.1474
<![CDATA[This study explores Visitor Satisfaction influenced by Tourist Attractions and Price Perceptions through Lifestyle. The location of this study was a tourist destination called Taman Impian Jaya Ancol in August 2024. The study population consisted of 115 respondents willing to complete the questionnaire. Sampling using the accidental sampling method after being reduced by 20 respondents for validity and reliability testing. Ninety-five respondents were used to calculate multiple linear regression using the SPSS software application. The findings are as follows: directly, tourist attractions and price perceptions affect lifestyle, tourist attractions, price perceptions, and lifestyle affect the satisfaction of visitors to Taman Impian Jaya Ancol. Indirectly: tourist attractions and price perceptions affect visitors' satisfaction with Taman Impian Jaya Ancol through lifestyle.]]>
<![CDATA[Pengaruh Leverage dan Likuiditas Terhadap Kinerja Perusahaan Pertambangan ]]>
<![CDATA[Melyana Rizky]]>;
<![CDATA[Sri Wahyuni Jamal]]>;
<![CDATA[Rahman Anshari]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 5 No 1 (2024): September 2024 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v5i1.1476
<![CDATA[This research aims to analyze the effect of leverage and liquidity on the performance of mining companies listed on the Indonesia Stock Exchange (BEI) in 2015-2023. The sampling technique in this research was purposive sampling technique, so the sample in this research was 13 mining companies listed on the Indonesia Stock Exchange (BEI) in 2015-2023. The data analysis technique used in this research is multiple linear regression. The results of this study indicate that the leverage variable partially has a multiple linear regression value of -0.019 and a significance of 0.065 in the t test, which means that leverage has a negative and insignificant effect on the performance of mining companies and the liquidity variable partially has a multiple linear regression value of 0.017 and a significance of 0.000 in the t test, which means that liquidity has a positive and significant effect on the performance of mining companies.]]>
<![CDATA[Pengaruh Kinerja Keuangan Perusahaan terhadap Pertumbuhan Laba pada Perusahaan Sektor Properti dan Real Estate ]]>
<![CDATA[Ahyana, Vidya]]>;
<![CDATA[Tiya Nurfauziah]]>;
<![CDATA[Nella Yantiana]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 5 No 1 (2024): September 2024 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v5i1.1495
<![CDATA[This study aims to test and evaluate the impact of the company's financial performance, which is determined by the ratio of Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), on profit growth in property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) between 2018 and 2022. The associative method is combined with the quantitative approach in this study. In addition, data analysis was carried out on a sample of 80 selected companies using the purposive sampling method, which was then outlier to eliminate extreme data using a boxplot in SPSS software. Multiple linear regression is used to analyze secondary data, i.e. the financial statements of the company. Classical assumption and hypothesis testing is used to support the results. The results of the analysis showed that the ROA variable of the tcount value < ttable (-0.598 < 1.66940) with a significance value of 0.552 > 0.05. The ROE variable of the tcount value < ttable (1.624 < 1.66940) with a significance value of 0.109 > 0.05. The NPM variable of the tcount value < ttable (0.229 < 1.66940) with a significance value of 0.820 > 0.05. Meanwhile, in the F test, the significance level was 0.039 < 0.05 and the Fcount value < Ftable (2.954 < 3.14). This means that partially or simultaneously the three variables have a positive influence on the company's profit growth. This study indicates that businesses in the property and real estate sector must improve asset utilization and cost management efficiency to increase profits. The results of this research can be a reference for investors and stakeholders in making more strategic investment decisions.]]>
<![CDATA[Exploring The Missing Link: Sociodemographic Factor, Investment Knowledge and Behavioural Bias In Investment Decision ]]>
<![CDATA[Ahmad Syarif]]>;
<![CDATA[Maulana Farizi]]>;
<![CDATA[Irma Yuliani]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 5 No 1 (2024): September 2024 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v5i1.1517
<![CDATA[Investment plays a vital role in the financial planning of individuals. Generally, the investments typically employed in Indonesia are those associated with the capital market. The Indonesian capital market plays a pivotal role in promoting the country's economy and allowing the allocation of funds for businesses. An actual market crash in the Indonesian capital market resulted in a significant decline in share values. The current circumstances require a conversation about the importance of understanding the role of individual investors as vital contributors to investment decision-making in the market. Empirical research has demonstrated that the behavioural bias of individual investors during times of disruption is a significant element contributing to market declines in the capital market. This study examines the impact of investment knowledge and sociodemographic factors on investment decision-making, specifically focussing on behavioural bias. This research method is a quantitative approach by utilising a questionnaire to collect data from 150 investors who are part of the sharia investment community. The variables examined in this study encompass investment knowledge, behavioural bias, sociodemographic factor, and investment decisions.The study demonstrates that investment knowledge and behavioural biases have a substantial impact on investment choices. Investment decisions are significantly influenced by sociodemographic characteristics. Investment decisions are significantly influenced by knowledge and sociodemographic characteristics. Behavioural bias has a role in influencing investment decisions in the disruptive period, by interacting with information and sociodemographic factors. In light of the ongoing era of rapid transformation and advancement, it is crucial for investors to promptly attain financial literacy, as knowledge pertaining to Islamic financial products is easily accessible. Stakeholders should establish an educational program focused on Islamic financial market literacy to improve knowledge and understanding of investing.]]>
<![CDATA[Analisis Trend Financial Restatement: Studi Bibliometrik dengan VOSviewer ]]>
<![CDATA[Hidayatulloh, Muhamad Wahyu]]>;
<![CDATA[Alamsyah, Ahmad Fahrudin]]>;
<![CDATA[Andriani, Sri]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 5 No 1 (2024): September 2024 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v5i1.1383
<![CDATA[This study aims to determine the mapping of research on the trend of financial restatement using a quantitative approach in the VOSviewer bibliometric study. The data analysis technique used is to map the results of VOSviewer's bibliometric visualization around the trend of financial re-presentation based on the number of clusters and items. The results of the Network Visualization of Co-occurrence show that: based on the mapping of the VOSviewer bibliometric study, the results of the network visualization around the trend of financial re-presentation are divided into 5 clusters and 216 topic items. Meanwhile, based on overlay visualization and density visualization in 2020-2022 centered on Financial Restatement, it means that many studies have been conducted by other researchers.]]>
<![CDATA[Pengaruh Persepsi Wajib Pajak Tentang Kemudahan, Kegunaan, dan Kepercayaan Terhadap Minat Penggunaan e-filing ]]>
<![CDATA[Slamet Herutono]]>;
<![CDATA[Ratna Puji Astuti]]>;
<![CDATA[Khaidir Ali]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 5 No 1 (2024): September 2024 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v5i1.1429
<![CDATA[Digitalization in the tax sector has brought significant changes in the services provided to taxpayers. Tax services become faster, more efficient, and accurate. e-Filing is one of the implementations of digital technology in taxation. This research examines the influence of taxpayer’s perceptions of convenience, usefulness, and trust on interest in using e-filing. The location that is the study area for this research is Kantor Pelayanan Pajak (KPP) Pratama Kota Bontang. Sample determination was carried out using a purposive sampling technique with a sample size of 100 respondents. The research results show that taxpayer’s perceptions of usefulness and trustworthiness have a significant influence, while perceptions of convenience do not have a significant influence on interest in using e-filing. However, it is important to ensure that e-filing is easy to use. Simplifying features, reducing unnecessary steps, and providing help (helpdesk) will make it easier for taxpayers to carry out their tax obligations properly]]>
<![CDATA[Pengaruh Reward dan Punishment Terhadap Kinerja Pegawai ]]>
<![CDATA[Daulina, Fitriya]]>;
<![CDATA[Efendi, Achmad]]>;
<![CDATA[Damingun]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 5 No 1 (2024): September 2024 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v5i1.1438
<![CDATA[The effect of reward and punishment on employee performance at SD Muhammadiyah 1 Samarinda. The formulation of the problem in this study is how the influence of reward and punishment on employee performance at SD Muhammadiyah 1 Samarinda. Based on observations, SD Muhammadiyah 1 Samarinda has a phenomenon related to the reward and punishment system which can be categorized as unclear and often neglected. This study aims to examine and analyze the effect of reward and punishment on employee performance at SD Muhammadiyah 1 Samarinda. The research method used is the quantitative research method. The data analysis technique used is multiple linear regression analysis. Reward is an award that aims to encourage someone to be more diligent in their efforts to improve or increase the achievements they have achieved. Meanwhile, punishment is the provision of punishment to employees who do not act according to applicable rules. The results of the study stated: (1) The reward variable has a positive and significant effect worth 0.013 < 0.05 on employee performance, (2) The punishment variable has a positive and significant effect worth 0.017 < 0.05 on employee performance, (3) The reward and punishment variables simultaneously have a significant effect worth 0.000 < 0.005 on the performance of employees of SD Muhammadiyah 1 Samarinda.]]>
<![CDATA[Pengaruh Promosi Jabatan dan Gaji Terhadap Kinerja Pegawai ]]>
<![CDATA[Aldy, Jeri]]>;
<![CDATA[Efendi, Achmad]]>;
<![CDATA[Jubaidi]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 5 No 1 (2024): September 2024 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v5i1.1439
<![CDATA[Job promotion and salary are a little sensitive in education, especially for employees. The lack of transparency in job promotions the provision of relatively low wages and the lack of details about salaries have an impact on employees. This study aims to analyze the effect of job promotion and salary on employee performance at SD Muhammadiyah 1 Samarinda. The study sample amounted to 67 employees at SD Muhammadiyah 1 Samarinda The data analysis technique used was multiple linear analysis. The results of this analysis show: (1) Job promotion has a partial effect with a significant value. 0.000 <0.05 on employee performance. (2) Salary has a partial effect with a sig value. 0.004 <0.05 on employee performance. (3) Job promotion and salary have a significant effect simultaneously with a significance value of (0.000) <0.005 on employee performance.]]>
<![CDATA[Pengaruh Budaya Organisasi dan Komunikasi Kerja Terhadap Kinerja Pegawai Dinas Perhubungan ]]>
<![CDATA[Vera Anitra]]>;
<![CDATA[Liliq Lestary]]>;
<![CDATA[Rinda Sandayani Karhab]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 5 No 1 (2024): September 2024 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v5i1.1441
<![CDATA[Human resources in an institution are included in the determining aspects in the dynamic development process. A greater contribution is needed, especially in the implementation of government by improving employee performance. Organizational culture and work communication are included in the aspects that influence employee performance. This study aims to measure the influence of Organizational Culture and Work Communication on Employee Performance at the East Kalimantan Provincial Transportation Agency. This type of research uses quantitative research methods. The data collection technique in this study is by using a questionnaire distributed to all employees with Honor status, with a population of 58 employees. The analysis technique used in this study is the non-probability sampling technique, namely by using the saturated sampling method. The sampling technique is carried out using saturated sampling by taking the entire population of 58 employees. The data were analyzed using multiple linear regression analysis methods, the data processing of this study used the SPSS (Statistical Product and Service Solutions) version 29 program. The results show that the influence of organizational culture on performance obtained a T-statistic value of 2.927 and a p-value of 0.005 where the value so that H1 is accepted. The Influence of Communication on Employee Performance obtained a T-statistic value of 2.147 and a p-value of 0.036 where the value so that H2 is accepted. The Influence of Organizational Culture and Work Communication on Employee Performance obtained a T-statistic value of 31.873 and a p-value of 0.001 where the value so that H3 is accepted.]]>
