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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 21 Documents
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Search results for , issue "Vol 5 No 4 (2025): June 2025" : 21 Documents clear
Pengaruh Beban Pajak Tangguhan Terhadap Persistensi Laba, Penghindaran Pajak Dan Nilai Perusahaan Prastyatini, Sri Lestari Yuli; Candra, Yogi Karuna
Journal of Trends Economics and Accounting Research Vol 5 No 4 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i4.1984

Abstract

This study aims to analyze the impact of deferred tax expense on earnings persistence, tax avoidance, and firm value in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2018–2022. A purposive sampling method was used to select samples from a population of 87 companies. Linear regression analysis was employed to analyze the data. The study shows that deferred tax expense has a positive and significant effect on earnings persistence with a t-value of 2.422, significance of 0.022, and R² of 0.173, and on firm value with a t-value of 6.653, significance of 0.000, and R² of 0.496, but has no effect on tax avoidance with a t-value of 1.479, significance of 0.153, and R² of 0.090.. This study is expected to serve as a reference for formulating more effective strategies in managing deferred tax expenses to enhance earnings persistence and firm value.
Pengaruh Biaya Produksi dan Current Ratio Terhadap Pertumbuhan Laba Perusahaan Subsektor Food and Beverage Devita Sari; Sri Wahyuni Jamal; Fenty Fauziah
Journal of Trends Economics and Accounting Research Vol 5 No 4 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i4.2063

Abstract

The availability of raw materials for the Food and Beverage industry is a sector that continues to grow and contributes greatly to supporting national economic growth. This opens up opportunities for Food and Beverage Subsector companies to increase their profit growth. Therefore, in increasing profit growth, it can be seen from two factors, namely production costs and current ratio. This study aims to analyze the effect of production costs and current ratio on profit growth in Food and Beverage Subsector companies. Data were collected through documentation techniques, which had a sample of 7 companies for 9 years (2015 - 2023) and a total of 63 data using purposive sampling techniques. This study uses a quantitative approach with multiple linear regression analysis techniques. The results of the study show that production costs have a smaller t-count value than the t table, which is -2,400> 2,000 and a sig. value. 0.019 < 0.05 or significance value is smaller than 0.05, then the production cost variable (X1) is stated to have a significant effect on profit growth (Y). While the current ratio has a calculated t value that is smaller than the t table value, which is 0.143 < 2,000 and a sig. value of 0.887 > 0.05 or significance value is greater than 0.05, then the current ratio variable (X2) is stated to have no significant effect on profit growth (Y). The implication of this study is the importance of managing operational costs efficiently. Companies should be careful in making financing decisions, because production costs that are too high can hinder profit growth. And efficient management of current assets remains important to maintain financial stability.
Peran Minat Beli dalam Memediasi Rasa Percaya, Persepsian Harga dan Risiko terhadap Keputusan Pembelian Salsabila, Hanif; Suliyanto, Suliyanto; Gunistiyo, Gunistiyo; Setyowati, Ratna Faridah
Journal of Trends Economics and Accounting Research Vol 5 No 4 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i4.2104

Abstract

This study aims to analyze the influence of consumer trust, price perception, and risk perception on purchasing decisions with purchase intention as a mediating variable at PT. Bangun Anugrah Beton Nusantara (PT. BABN). Respondents in this study were consumers who had purchased products from PT. BABN. A total of 145 respondents were selected using convenience sampling techniques. Data were collected through questionnaires and analyzed using the Structural Equation Modeling (SEM) method with the help of Smart PLS 3.0 software. The results showed that consumer trust, price perception, and risk perception had a significant effect on purchase intention. However, only price perception and risk perception had a direct effect on purchasing decisions, while the direct effect of consumer trust was not significant. Purchase intention proved to be the strongest determinant in explaining purchasing decisions (32.5%) and effectively mediated the relationship between the three independent variables and purchasing decisions. This finding confirms that the company's marketing strategy should prioritize the formation of purchase intention to encourage consumer purchasing decisions.
The Dow Jones Industrial Average as a Moderator in the Relationship Between Macroeconomic Variables and the JCI Dwijaya, I Kadek Bellyoni; Azis R, Abdul
Journal of Trends Economics and Accounting Research Vol 5 No 4 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i4.1886

Abstract

The purpose of this study is to determine and analyze the effect of macroeconomic variables including Money Supply, BI Rate, Inflation on the Composite Stock Price Index moderated by the Dow Jones Industrial Average Index. Using monthly data for the period 2013 – 2022 as many as 120 observations through a quantitative approach with the Fit model test analysis technique using the Smart-PLS application. The findings show that the Money Supply variable has a negative and insignificant effect, the BI Rate variable has an insignificant effect, Inflation and the Dow Jones Industrial Average have a positive and significant effect on the Composite Stock Price Index. The Dow Jones Industrial Average Index is able to moderate all macroeconomic variables on the Composite Stock Price Index on the Indonesia Stock Exchange. The strength of the United States stock market has a significant impact on the stock prices of developing countries, one of which is Indonesia, meaning that Indonesia's economic conditions are still dependent on developed countries, namely the United States in the long-term period. The reliance on global markets suggests that Indonesian policymakers and investors must carefully track international market trends, especially in the United States, when developing strategies and making investment decisions. The reliance on global markets suggests that Indonesian policymakers and investors must carefully track international market trends, especially in the United States, when developing strategies and making investment decisions.
Pengaruh Tekanan Stakeholder Internal dan Eksternal Terhadap Kualitas Corporate Social Responsibility Hanifah, Annisa Nur; Aristanti Widyaningsih
Journal of Trends Economics and Accounting Research Vol 5 No 4 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i4.1971

Abstract

This study examines the influence of internal and external stakeholder pressure on corporate social responsibility (CSR) disclosure and reporting quality. Several studies have examined the impact of internal stakeholder pressure (e.g., employees and managers) and external stakeholders. However, there are still many dilemmas for companies in integrating corporate social responsibility reporting to meet stakeholder legitimacy. Therefore, this study attempts to examine the influence of internal stakeholder pressure groups: employees and managers and external: investors, government, environmental communities and social media on CSR disclosure and quality. We use Systematic Literature Review as a research methodology with PRISMA guidelines. We analyzed 40 empirical studies on the influence of stakeholder pressure on CSR. This study shows that internal stakeholders (consisting of employees and managers) and external stakeholders (consisting of investors, social media, environmental communities and government) have different pressures on CSR disclosure and quality. In addition, each stakeholder can synergize to improve the disclosure and quality of the company's CSR. Therefore, a manager as a stakeholder who has a direct impact on CSR reporting, can adjust their managerial strategies, especially those that affect disclosure, with new information needs from other stakeholders. The limitation of this study is the research focus is too broad such as the research area is not limited to the company sector studied. With a research area that is too broad, there are different research results because the conditions in each country and each sector are different. This is a suggestion for future research to see the influence of stakeholders in a focused manner, such as categorized by region of developed or developing countries, or from the mining, health, manufacturing sectors, and others.
Pengaruh Faktor-Faktor Makroekonomi Terhadap Harga Cryptocurrency: Analisis Multi-Koin (2016-2024) Ammar, Muflih; Maya Sari; Netti Siska Nurhayati
Journal of Trends Economics and Accounting Research Vol 5 No 4 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i4.1973

Abstract

This study analyzes the impact of inflation (Consumer Price Index/CPI) and interest rates (Federal Funds Rate) on the prices of five major cryptocurrencies—Bitcoin (BTC), Ethereum (ETH), Ripple (XRP), Dogecoin (DOGE), and Stellar (XLM)—over the period 2016–2024. Employing a quantitative approach, the study develops five separate multiple regression models, each representing one cryptocurrency as the dependent variable (Y). The results indicate that BTC, ETH, and DOGE are positively influenced by both inflation and interest rates. In contrast, XRP and XLM are only significantly and positively affected by inflation, while interest rates show no significant impact on their prices. The F-tests for each model confirm that inflation and interest rates simultaneously exert a significant effect on the prices of all five cryptocurrencies. These findings support the Arbitrage Pricing Theory (APT), which posits that asset valuation is determined by systematic risk factors, implying that even cryptocurrencies are not immune to the influence of inflation and interest rates.
Meningkatkan Minat Kunjungan Kembali Wisatawan Melalui Kualitas Pelayanan dan Kepuasan Pengunjung Agustina; Maulany, Soesanty
Journal of Trends Economics and Accounting Research Vol 5 No 4 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i4.1991

Abstract

This study aims to analyze the effect of service quality on revisit intention mediated by visitor satisfaction. A quantitative approach is used with the Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis method. The population of this study was visitors to the cultural tourism object of Keraton Kasepuhan Cirebon. Sampling used accidental sampling with a sample size of 120 respondents. The data collection technique used a questionnaire with a Likert scale. The results of the study showed that service quality had a significant effect on visitor satisfaction and revisit intention. In addition, visitor satisfaction was also proven to have a significant effect on revisit intention. Other findings revealed that visitor satisfaction mediated the effect of service quality on revisit intention. These results emphasize the importance of optimal service quality management to create a satisfying visiting experience and encourage tourist loyalty.
Viral Marketing, Brand Awareness, dan Lifestyle: Dampaknya Terhadap Keputusan Pembelian Melalui Minat Beli Widiyanti, Aprillia Putri; Sukarno, Aji; Rosyada, Fani Yulia; Koranti, Komsi; Artanti, Anisrina
Journal of Trends Economics and Accounting Research Vol 5 No 4 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i4.2006

Abstract

This study aims to analyze the influence of viral marketing, brand awareness, and lifestyle on purchasing decisions with the mediation variable of purchase interest at Point Coffee Indomaret. This study uses primary data collected through the distribution of questionnaires from 250 respondents who are consumers of Point Coffee Indomaret, using purposive sampling. Data were analyzed using partial least square-structural equality modeling (PLS-SEM) with the help of the SmartPLS statistical application. The results of the study indicate that viral marketing, brand awareness, and lifestyle have an effect on purchase interest. Viral marketing, lifestyle, and purchase interest have an effect on purchasing decisions. Viral marketing has an effect on purchasing decisions with purchase interest as a mediation variable, brand awareness has no effect on purchasing decisions with purchase interest as a mediation variable, lifestyle has an effect on purchasing decisions with purchase interest as a mediation variable.
Studi Empiris Pengaruh Kualitas Produk dan Promosi terhadap Minat Beli Konsumen Shopee di Era Digital Rofi'ah; Endang Setyaningsih; Silvia Avira; Suryandari Sedyo Utami
Journal of Trends Economics and Accounting Research Vol 5 No 4 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i4.2050

Abstract

This study aims to examine the relationship between product quality and consumer interest in making purchases on Shopee, the influence of promotion on consumer purchase intention on Shopee, and the combined effect of product quality and promotion on consumer buying interest on the platform. The research uses a quantitative approach with data collected through surveys. The population in this study consists of Shopee users in Jakarta, with samples selected using purposive sampling. A total of 68 respondents participated through questionnaire distribution. Data analysis techniques include descriptive analysis and multiple linear regression. The results show that product quality has a positive and significant effect on purchase intention, promotion also has a positive and significant impact on purchase intention, and product quality and promotion simultaneously have a significant influence on consumer purchase intention on the Shopee marketplace.
Analisis Pemanfaatan Google Maps sebagai Fungsi Promosi dan Media EWOM pada Tempat Usaha Kuliner Rizqiawan, Hendrik; Novianto, Iful; Permana, Galuh Argo; Wahyudi, Aris Candra
Journal of Trends Economics and Accounting Research Vol 5 No 4 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i4.2054

Abstract

This research was conducted with a quantitative approach using primary data from the distribution of questionnaires to 97 respondents. The purpose of this study is to test and analyze the extent to which Google Maps can function as an effective promotional tool and EWOM media, which has an impact on visitor decisions at culinary business locations / places in Surabaya, especially for potential customers who will visit for the first time or customers who have rarely come. The regression analysis results show that the significance values for the independent variables, which include menu features (food and beverages) and photo and video features that act as promotional functions or tools, and review and rating features that represent EWOM media, are 0.019, 0.007, and 0.030 respectively on the dependent variable of visiting decisions. This shows that the menu (food and beverage) feature variables, photo and video features, and review and rating features have a significant influence on visitor decisions to culinary business locations/places in Surabaya City. This research proves that Google Maps is worth considering as a function or promotional tool and effective EWOM media, especially by culinary business managers in Surabaya.

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