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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 381 Documents
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Analisis Stabilitas Keuangan dan Tekanan Eksternal Terhadap Kecurangan Laporan Keuangan dengan Pendekatan Teori Keagenan Vista Yulianti; Dian Sulistyorini Wulandari; Siti Sopiah
Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i4.643

Abstract

The purpose of this study was to analyze the effect of Financial Stability and External Pressure on Financial Statement Fraud. The independent variables used in this study are Financial Stability and External Pressure, while the dependent variable is Financial Statement Fraud. This study uses secondary data. The population in this study are manufacturing companies in the food and beverage sector listed on the Indonesian stock exchange for the 2019-2021 period, totaling 26 companies. Determination of the research sample using purposive sampling technique in order to obtain a sample of 18 companies that meet the requirements. The data analysis method used is the classical assumption test, multiple linear regression analysis, and hypothesis testing. Based on the results of the study, it shows that the Financial Stability and External Pressure variables partially have no effect on fraudulent financial reporting and Simultaneously Financial Stability and External Pressure have no effect on fraudulent financial reporting.
Analisa Kepatuhan Pajak dengan Pendekatan Teori Pembelajaran Sosial Terhadap Wajib Pajak Orang Pribadi di Kab Bekasi Agus Fuadi; Dian Sulistyorini Wulandari; Christine Yuliyanti Tiurma
Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i4.644

Abstract

This study aims to determine the effect of tax knowledge, tax sanctions and the application of E-Samsat on mandatory motor vehicle compliance at the Bekasi Regency SAMSAT Office. The sample in this study were taxpayers registered at the Bekasi Regency SAMSAT Office. The sampling technique in this study used simple random sampling. The number of samples taken in the study were 100 respondents. The data collection technique used a survey method with the distribution of questionnaires. The tests in this study consisted of instrument tests, classical assumption tests and multiple linear regression analysis tests. The test was carried out using the IBM SPSS version 25 program. The test results in this study indicate that the variable knowledge of taxation and tax sanctions partially has a positive and significant effect on motor vehicle taxpayer compliance, while the implementation of E-Samsat partially has no effect on motor vehicle taxpayer compliance. at the Bekasi District SAMSAT Office. Meanwhile, simultaneously, the variables of tax knowledge, tax sanctions and the application of E-Samsat have a positive and significant effect on the compliance of motorized vehicle taxpayers at the Bekasi Regency SAMSAT Office.
Analisis Aspek yang Mempengaruhi Penghindaran Pajak dengan Parameter Ukuran Perusahaan, Leverage, Intensitas Modal, Komisaris Independen dan Komite Audit Ahmad Bukhori Muslim; Dian Sulistyorini Wulandari; Erman Firmansyah
Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i4.646

Abstract

Tax avoidance is all actions taxpayers take to legally reduce the tax burden. More specifically, tax evasion can be defined as an attempt to uncover loopholes in the tax law until a legal defect is found that allows tax evasion and savings on taxes to be paid. Tax avoidance can also be interpreted as an effort by taxpayers, both individuals, and entities, to minimize tax payments. The type of data used in this study is secondary data. The data source comes from the complete financial statements of mining companies with a sample of 20 companies listed on the Indonesia Stock Exchange in 2018-2021. The complete data source comes from the Indonesia Stock Exchange website www.idx.co.id. The analytical technique used is quantitative analysis with the analytical test used in this study is multiple linear regression analysis. Based on the results of hypothesis testing, firm size (0,629), leverage (0,434), independent commissioners (0,816) and audit committees (0,840) have no effect on tax avoidance, and capital intensity has a positive effect on tax avoidance.
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.
Determinan Intellectual Capital Disclosure Pada Perusahaan LQ45 Yang Terdaftar di BEI Desy Lusiana Situmorang; Aji Sukarno; Joko Utomo; Budi Santosa
Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i4.616

Abstract

The purpose of this study was to determine the effect of managerial ownership, institutional ownership, foreign ownership, government ownership, profitability, and leverage on intellectual capital disclosure. The population in this study is LQ45 companies listed on the Indonesia Stock Exchange in 2016-2018. The method used in this study is purposive sampling, with the following criteria: 1) Companies listed on the LQ45 Index throughout 2016-2018 on the Indonesia Stock Exchange (IDX). 2) Companies that were successively registered in the LQ45 Index throughout 2016-2018 3) Companies that published annual reports in a row during 2016-2018 as of April 31, 2019. The sample used was secondary data from Indonesia Stock Exchange (IDX), which is an annual report of 75 companies. The analysis technique used is multiple linear regression. The results showed that government ownership, profitability and leverage had a positive effect on intellectual capital disclosure. While managerial ownership, institutional ownership and foreign ownership have no effect on intellectual capital disclosure.
Komponen Biaya Promosi dari Marketing Mix Terhadap Volume Penjualan Jasa Tur dan Travel di Medan Elserra Siemin Ciamas
Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i4.627

Abstract

The development of the tourism industry in Medan has increased since 2018. This can be seen from the increasing number of hotels, culinary delights and various other entertainment facilities, which of course has also increased the number of local and foreign tourists. Therefore, Tour and Travel services in Medan can be a business opportunity. To be able to run a Tour and Travel Services business, of course, promotional efforts are needed. This study processes Promotional Cost data as a component of the Marketing Mix with a case study at PT. Cheers Universe Travel. PT. Ceria Wisata Semesta is a company that sells tickets, provides tour, travel, bus & hotel services. The purpose of this study aims to determine the effect of the amount of promotion costs as a component of the marketing mix on the sales volume of PT. Cheerful Travel Universe Cemara Asri, Medan. The method used by researchers is associative quantitative. The analysis of measuring instruments in this study used tests of normality, linearity, correlation coefficients, coefficients of determination, simple linear regression and hypothesis testing. In this study it was found that promotion costs had a strong (positive) correlation with the sales volume of PT. Ceria Wisata Semesta with a value of rxy = 0.701. The coefficient of determination also shows that promotion costs have a relationship of 49.14% to sales volume, while the remaining 50.86% is influenced by other variables not examined. Simple Linear Regression Model Y = 52,294,685.141 + 48.674X. Constants of 52,294,685.141; meaning that if the Promotion Cost is 0, then the Sales Volume has a positive value of 52,294,685.141
Essential Hard skill For Student in VUCA Era: Literature Study Andri Soemitra; Anggia Sari Lubis; Ratna Sari Dewi; Debbi Chyntia Ovami
Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i4.634

Abstract

The purpose of this article is to provide a literature study of essential hard skill for students in Volatility, Uncertainty, Complexity and Ambiguity (VUCA) era. The authors aim to base their new conceptualization on extensive evidence from literature review, and synthesis of the review of literature. An extensive literature review of essential hard skill for student in VUCA era is first carried out. Based on the review and synthesis of literature, an essential hard skill for student in VUCA era with three domain areas is conceptualized. The higher education curricula can now apply more specifically, any of the three dimensions areas of essential hard skill for student in VUCA era and understand the conditions under which a particular dimensions area is important for students to understand the changes caused by the VUCA and adjust the hard skills possessed by these changes.
The Potential of The Islamic Capital Market (ICM) as an Investment Model for the Baitul Mal Sari Yulis Terfiadi; Muhammad Jais; Sayed Mahdi; Ratna Husein
Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i4.635

Abstract

The mandate for investment in the Sharia Capital Market sector is clearly stated in the Aceh Governor Regulation No.8 of 2022 concerning the Management of Zakat and Infaq. the investment of infaq funds is carried out by the BMA Secretariat in the form and sector of shares, Sukuk, waqf empowerment, economic businesses, health, sharia deposits, education, and other investments. With the total BMA infaq funds from 2017 - 2022 around 153 billion, it provides an opportunity to invest in the Islamic financial market sector and provide benefits for the development of infaq funds aimed at the benefit of the economy. In this study, a qualitative method with a descriptive phenomenological approach was carried out. The sample was selected purposively, the informants of the research were investment practitioners, BMA commissioners, sharia supervisory boards, Islamic economics and Islamic banking academics, the government, the national committee for Islamic economics and finance (KNEK), and mustahik. The results of this study concluded that the sharia-based capital market provides a variety of sharia investment products that Baitul Mal Aceh can choose as a medium for investing infaq funds, namely sharia stocks, sukuk, and sharia mutual funds. Investment business models in Islamic financial markets can be done by considering risks carefully, and prudently choosing Islamic investment products that are low-risk and consistent returns.
Pengaruh Likuiditas, Struktur Aktiva, Struktur Modal Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Intervening Pada Consumer Non-Cyclical yang Terdaftar di Bursa Efek Indonesia Nur Siti Latipah; Hwihanus; Nekky Rahmiyati
Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i4.640

Abstract

This study aims to determine the effect of liquidity, asset structure, and capital structure on firm value with profitability as an intervening variable for non-cyclical consumers listed on the Indonesia Stock Exchange. The data collection technique used is the documentation of the annual report of the Personal Care Products company, which is listed on the Indonesia Stock Exchange (IDX), with five samples selected through purposive sampling. The collected data were analyzed using Partial Least Squares (PLS) analysis. The results showed that liquidity had no significant effect on profitability (0.799 > 0.05). However, liquidity significantly affects firm value (0.023 <0.05). Asset structure has a significant effect on profitability (0.049 <0.05, but asset structure has no significant effect on firm value (0.433 > 0.05). Capital structure has a significant effect on profitability (0.000 <0.05), but capital structure has no significant effect on firm value (0.086 > 0.05). Profitability has a significant effect on firm value (0.001 < 0.05). Profitability has an effect as an intervening variable on the effect of liquidity on firm value (0.226 > 1.96) and the effect of capital structure on firm value (1.971 > 1.96), but profitability has no effect as a variable intervening on the effect of asset structure on firm value (1.747 < 1.96).
Tarif Pajak, Keadilan Pajak, Teknologi Informasi Terhadap Perilaku Penggelapan Pajak Erlina Widayanti; Dian Sulistyorini Wulandari; Diah Ayu Prihasteti
Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i4.645

Abstract

Taxes are among the most important element supporting the state revenue budget. The assumption that taxes are a burden causes taxpayers to always try to minimize the amount of tax payable that must be paid, and in achieving their wishes, they are prone to fraud such as tax evasion. The number of tax evasion cases in Indonesia will indirectly shape taxpayers' perceptions of tax evasion behavior. This study aims to examine the effect of tax rates, tax justice, technology, and information on tax evasion. The population in this study were all individual taxpayers registered at KPP Pratama Cikarang Selatan. The sampling technique used simple random sampling with a sample of 100 people. The primary data collection method used is the survey method, which involves distributing questionnaires. The analysis method used in this research is multiple linear regression analysis. The results of this study indicate that partial tax rates and tax justice have no effect on tax evasion. While technology and information affect tax evasion. Simultaneously, tax rates, tax justice, technology, and information affect tax evasion.

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