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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 9 Documents
 1 
Search results for , issue "Vol 5 No 3 (2025): March 2025" : 9 Documents clear
Pengaruh Risiko Kredit dan Risiko Likuiditas terhadap Profitabilitas Perusahaan Perbankan yang terdaftar di BEI Nurasyidputri, Aqida
Journal of Trends Economics and Accounting Research Vol 5 No 3 (2025): March 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i3.1552

Abstract

This research aims to determine the effect of credit risk (NPL) and liquidity risk (LDR) on the profitability of banking companies listed on the Indonesia Stock Exchange (BEI) for the 2019-2022 period. The population in this research is all banking companies registered on the IDX. The sampling method used a purposive sampling method, a sample of 11 banking companies was obtained. The research method used a descriptive quantitative method. The analysis method uses multiple regression analysis with classical assumption tests. The research results show that credit risk partially has a significant effect on profitability. This is proven by the calculated - t value < - t table and the significance value is smaller than 0.05. The research results show that partial liquidity risk has no effect on the profitability value. This is proven by the t count < t table and the significance value is greater than 0.05. The research results show that simultaneously credit risk and liquidity risk have a positive effect on profitability. This is proven by obtaining a calculated F value of 15.75 and an F table of 3.175, meaning calculated F > F table and with a significance value of 0.000. The resulting significance value is smaller than 0.05 (p < 0.05).
Konvergensi IFRS di Indonesia: Analisis Dampak terhadap Manajemen Laba dan Transparansi Laporan Keuangan Yusuf, Muh. Fathir Maulid; Ilham Akbar Garusu; Dian Mayafaty Rauf
Journal of Trends Economics and Accounting Research Vol 5 No 3 (2025): March 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i3.1836

Abstract

The convergence of International Financial Reporting Standards (IFRS) in Indonesia has become a crucial policy in improving the quality of financial reporting and attracting global investors. However, the effectiveness of this convergence in curbing earnings management and enhancing transparency remains debatable, with empirical findings varying across sectors and corporate governance conditions. This study employs a systematic literature review using thematic synthesis and the PRISMA protocol to integrate various credible sources, including Scopus, Web of Science, SSRN-indexed journals, OJK regulatory reports, and international accounting textbooks. The findings indicate that IFRS positively influences transparency, particularly in firms audited by Big Four auditors, with high institutional ownership and ERP-based technologies. Nevertheless, earnings management practices persist, especially in the property sector and family-owned firms. Factors such as audit quality, corporate governance, operational complexity, and local paternalistic culture moderate the effectiveness of IFRS implementation. Additionally, limitations in PSAK standards for digital assets, regional disparities, and regulatory inconsistencies pose significant challenges. This study emphasizes the need for an adaptive approach to IFRS in developing countries and recommends regulatory harmonization and institutional capacity-building for more effective implementation.
Analisis Tantangan Dan Solusi Industri Layanan Teknologi Di Indonesia: Studi Kualitatif Rolando, Benediktus; Mulyono, Herry
Journal of Trends Economics and Accounting Research Vol 5 No 3 (2025): March 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i3.1851

Abstract

The technology services industry is a strategic sector in global economic growth facing various complex challenges, from technology adaptation to cybersecurity. While research on technological innovation is abundant, there remains a gap in in-depth analysis of strategic solutions for challenges faced by technology companies in developing countries, particularly Indonesia. This study aims to analyse the main challenges in the technology services industry and offer innovative solutions through a systematic literature review with content analysis methodology. Data was obtained from the Scopus database through a systematic filtering process from 720 initial articles to 50 final articles based on strict inclusion and exclusion criteria. Articles were selected based on topic relevance, methodological quality, and contribution to understanding industry challenges and solutions within the 2019-2024 timeframe. The research identifies four key areas requiring attention: (1) investment in research and development to drive sustainable innovation, (2) human resource development through comprehensive training programs, (3) strengthening strategic collaboration among stakeholders, and (4) regulatory framework enhancement to support industry growth. This study recommends an integrated approach combining digital transformation, workforce competency improvement, and cross-sector collaboration to enhance competitiveness and sustainability in Indonesia's technology services industry.
Digital Marketing Strategies for Sales Growth in Indonesian Home Industries Rolando, Benediktus; Mulyono, Herry
Journal of Trends Economics and Accounting Research Vol 5 No 3 (2025): March 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i3.1852

Abstract

This study investigates the role of digital marketing as a global marketing tool for enhancing sales in home industries within the digital economy era. Using a systematic literature review methodology through the PRISMA framework, the research analyzed 46 peer-reviewed articles to explore how home industry entrepreneurs implement digital marketing strategies to expand their market reach and improve sales performance. The findings indicate that the adoption of digital marketing significantly boosts visibility and sales for home industries, allowing them to connect with consumers beyond local markets. The study emphasizes that effective digital marketing methods foster a better understanding of consumer preferences, which is crucial for tailoring marketing efforts and enhancing customer engagement. Social media emerges as a critical component, facilitating direct interaction with consumers and providing real-time feedback essential for refining marketing strategies. The study's limitations include its focus on Indonesian home industries, potentially limiting generalizability, and its reliance on existing literature rather than primary data collection. The rapid evolution of digital technologies also suggests findings may require regular updates to remain relevant. The research has practical implications for home industry owners in implementing effective digital marketing strategies, for policymakers in supporting digital literacy and infrastructure development, and for practitioners in understanding the specific needs of home industries. The study also highlights that training and capacity-building initiatives are vital for empowering home industry owners to effectively utilize digital marketing tools, as many still lack adequate knowledge in this area. In conclusion, the integration of digital marketing strategies is essential for home industries to remain competitive in the global marketplace, driving sales growth and ensuring long-term sustainability in an increasingly digital world
Analisis Pengaruh Rasio Profitabilitas dan Solvabilitas Terhadap Harga Saham Perusahaan Sektor Pertambangan Tio Waskito Erdi
Journal of Trends Economics and Accounting Research Vol 5 No 3 (2025): March 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i3.1875

Abstract

The research conducted aims to determine and analyze the profitability ratio and solvency ratio in determining the stock price of mining sector companies after the global Corona Virus (Covid-19) pandemic. Research Method: The research conducted is a type of quantitative research, the population used in this study are mining sector companies listed on the IDX for the 2021-2023 period which is the period after the Covid-19 pandemic. The companies used as samples in the study were 14 companies with purposive sampling techniques, in this study using multiple linear regression analysis with the SPSS test tool. The results of the study showed that Return on Asset (ROA) had no effect on stock prices, Return on Equity (ROE) had no effect on stock prices, Debt to Equity Ratio (DER) had no effect on stock prices, and only Earning Per Share (EPS) had an effect on stock prices. From the results of the study, it was concluded that in the post-pandemic context, EPS showed a significant influence on the stock prices of companies in the Indonesian mining sector.
Sinergi Motivasi Kerja, Budaya Organisasi, dan Lingkungan Kerja dalam Meningkatkan Komitmen Organisasional Pegawai Rendy Noor Mukhlis Saputra; Much. Imron
Journal of Trends Economics and Accounting Research Vol 5 No 3 (2025): March 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i3.1883

Abstract

This study aims to determine whether work motivation, organizational culture, and work environment can influence the organizational commitment of employees at the village hall office in Mlonggo sub-district. In this study, the population was 96 employees at the village hall office in Mlonggo sub-district. The sampling technique used was saturated sampling, so that a sample was obtained in accordance with the number of the study population. The researcher used quantitative methodology, conducted validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression analysis, t-tests, f-tests, and evaluation of the coefficient of determination. The testing instrument used was SPSS software version 22. The findings of this study clarify that individual work motivation does not affect organizational commitment, although organizational culture and work environment positively and significantly affect organizational commitment. Simultaneously, work motivation, organizational culture, and work environment affect the organizational commitment of employees at the village hall office in Mlonggo sub-district. The percentage contribution of the independent variables of work motivation, organizational culture, and work environment to the dependent variable of organizational commitment is 0.560, or 56%.
Pengaruh Store Atmosphere, dan Promosi serta Kualitas Pelayanan terhadap Kepuasan Pelanggan Pada Coffee Shop Nursalmah, Vicky Yasmin; Sahir, Syafrida Hafni
Journal of Trends Economics and Accounting Research Vol 5 No 3 (2025): March 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i3.1907

Abstract

The development of coffee shops is quite rapid in the city of Medan. However, the satisfaction of coffee lovers has not been as expected, allegedly due to the unattractive atmosphere of the place, ineffective promotion and slow service. The purpose of the study was to determine the effect of store atmosphere, promotion and service quality on customer satisfaction at the coffee shop minum dulu halat Kec. Medan Area. The type of quantitative descriptive research with a case study. The population is 1200 coffee shop customers in 1 month and the number of samples is 93 people. The analysis technique uses a statistical model consisting of validity, reliability, classical assumptions, multiple linear regression, t-test, F-test and coefficient of determination (R2) using SPSS (Statistical Product and Service Solutions) software version 26. Data sourced from primary data and the data collection process using a questionnaire. The results of the study showed that partially there is an influence of store atmosphere, promotion, and service quality on customer satisfaction with each t-value (2.044, 2.828, 3.085) greater than t-table (1.987) and a significance level (0.044, 0.006, 0.003) smaller than 0.05. The F-value obtained > F-table (40.763> 2.710) with a significance level (0.000 <0.05), so the hypothesis is accepted, partially and simultaneously store atmosphere, promotion, and service quality have a positive and significant effect on customer satisfaction.
Pengaruh Inovasi Produk dan Penerapan E-Commerce Terhadap Peningkatan Pendapatan UMKM Rani Putri Debora Sitinjak; Syafrida Hafni Sahir
Journal of Trends Economics and Accounting Research Vol 5 No 3 (2025): March 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i3.1908

Abstract

The aim of this research is to determine the effect of product innovation on increasing income, to determine the effect of implementing e-commerce on increasing income and to determine the effect of product innovation and implementing e-commerce on increasing MSME income in Tanjung Rejo Village. The population in this study were 74 business actors in Medan City, Tanjung Rejo Subdistrict. The sample in the study was 74 people obtained using saturated samples. The data collection technique used in this research was carried out by distributing questionnaires. The analysis techniques used in this research are multiple linear regression, partial test (t test), simultaneous significance test (F test) and coefficient of determination. The results of the research show that product innovation has a positive and significant effect on increasing income, the application of e-commerce has a positive and significant effect on increasing income, and product innovation and the application of e-commerce simultaneously have an effect on increasing the income of MSMEs in Tanjung Rejo Village.
Pengaruh Struktur Modal dan CSR Terhadap Kinerja Keuangan Perusahaan Perbankan Sitompul, Andreas Sebastian; Hendrik E. S. Samosir; Mei Hotma Mariati Munte
Journal of Trends Economics and Accounting Research Vol 5 No 3 (2025): March 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i3.1913

Abstract

This study aims to determine the effect of capital structure and corporate social responsibility on the financial performance of banking companies listed on the IDX for the period 2021-2023. The research method used is quantitative with panel data regression analysis. The research population consists of 47 banking companies, and the sampling method used is purposive sampling, resulting in a research sample of 34 banking companies with a total of 102 observations. The research results show that capital structure has a positive and significant effect on financial performance. Corporate social responsibility has a negative and significant impact on financial performance. This indicates that 99.9% of financial performance can be explained by capital structure and corporate social responsibility.

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