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INDONESIA
Journal of Trends Economics and Accounting Research
ISSN : -     EISSN : 27457710     DOI : https://doi.org/10.47065/jtear.v2i4.266
Core Subject : Economy,
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
Articles 379 Documents
Analisis Pengaruh Brand Image, Kualitas Produk dan Harga Terhadap Volume Penjualan Produk Perum Bulog Hafiz Akbar; Veny Puspita; Idham Lakoni
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.v3i4.647

Abstract

Perum Bulog is one of the BUMNs whose job is to manage food ingredients. Different sales quality of course has a different price. This of course will affect sales volume because people's interest is different for each food product that is sold. The purpose of this study was to analyze the effect of brand image, product quality and price on sales volume of Bulog Perum products in Bengkulu City. This research was carried out by applying quantitative methods with an associative approach. The research population is all consumers at Perum Bulog Bengkulu City with a total sample of 90 respondents. Determination of the sample in this study using a purposive sampling technique. The data analysis used is multiple linear regression and the coefficient of determination (R2). The hypothesis testing in this study uses the T test and F test. The results show that based on the results of the T test Variable X1 (Brand Image) and X2 (Product Quality) on Y (Sales Volume) have a significant value ≤ 0.05, this means X1 and X2 have a significant effect on Y, meanwhile the variable X3 (price) on Y (sales volume) has a significant value ≥ 0.05, this means that X3 has no significant effect on Y. The results of the f test between Variables X1 (Brand Image), X2 (Product Quality) and X3 (Price) on Y (Sales Volume) have a significant value ≥ 0.05, this means that X1, X2 and X3 have no significant effect on Y.
Pertumbuhan EKonomi Pengaruh Machine Knowledge, Training of Trainer dan Repair Technician Grade Terhadap Produktivitas Kerja Teknisi Rahmat Iqbal Yuanda; Fauzan; Janusi Waliamin
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.v3i4.648

Abstract

Employee productivity is a very important thing in the company's efforts to achieve its goals. The purpose of this study was to determine how influential the Machine Knowledge, Training of Trainer and Grade variables had on work productivity. The population of this study were Honda Arista employees in Bengkulu City, totaling 70 employees with a sample of 31 employees. The sampling technique is purposive sampling. This research is explanatory research using a quantitative approach which explains the effect of the Knowledge (X1), Training of Trainer (X2) and Repair Technician Grade (X3) variables on technician work productivity (Y). The results showed that the Knowladge variable had a significant effect on the technician's work productivity, the Training of trainer variable also had a significant effect on the technician's work productivity, then the grade variable had a significant effect on the technician's work productivity. Overall, the results of the study show that the Knowledge (X1), Training of Trainer (X2) and Repair Technician Grade (X3) variables have a significant effect on work productivity (Y).
Pengaruh Digital Marketing, Influencer dan Media Sosial Terhadap Konsumen Christian Nano Putra; Syofian; Idham Lakoni
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.v3i4.666

Abstract

This study aims to find out whether digital marketing, influencers and social media have an effect on consumers at the Kevin Sport & Florist Bengkulu Shop. The population in this study are all consumers who shop at the Kevin Sport & Florist Bengkulu Store. The sample of this research is 180 people. In this study the sampling technique used was accidental sampling technique. The method of analysis of this research is a quantitative method using multiple linear regression analysis tools, multiple correlation, determination, t test and F test which are processed using IBM SPSS 21 software. From the results of the study it can be concluded that partially, digital marketing has no effect on consumers, influencers have an effect on consumers and social media has an effect on consumers. Simultaneously, digital marketing, influencers and social media influence consumers at the Kevin Sport & Florist Bengkulu Shop
Hubungan Antara Beban Kerja dengan Stres Kerja Pada Pegawai Lapas Kelas IIA Dewi Shinta Wulandari Lubis
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.v3i4.677

Abstract

This study aims to look at the relationship between workload and work pressure on employees at Class II A Correctional Institution Ambon. The research approach used is a quantitative approach to the type of correlation research. The population in this study were employees in the security and guard team, totaling 85 people. To determine the number of samples in this study using a total sampling technique, namely the entire population is used as a research sample which also amounts to 85 people. Data collection was carried out using a scale of workload and work stress. Based on the results of data analysis using the correlational analysis method, it is known that there is a significant positive relationship between workload and work stress seen by the coefficient value (Rxy) = 0.758 with p = 0.000 <0.050, meaning that the hypothesis says there is a positive relationship between workload and work stress the higher the workload, the higher the work stress, and vice versa, the lower the workload, the lower the work stress received. In this study the workload on employees is high, based on the empirical average value obtained (71,43) is greater than the hypothetical average value (47). Furthermore, it is known that work stress on employees is high, this is based on the empirical average value obtained (114,71) which is greater than the hypothetical average value (95). Likewise with the value of the coefficient of determination (R2) which has a value of 0.694, this is equivalent to 69.4%, meaning that workload contributes 69.4% to work stress on employees. The effective contribution of workload affects work stress by 30,6%.
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 Kompensasi, Kepemimpinan dan Pengawasan Terhadap Kedisiplinan Kerja Karyawan Karina Oktavia Barus; Veny Puspita; Sintia Safrianti
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.v3i4.701

Abstract

This study aims to determine how much influence compensation, leadership and supervision have on the work discipline of employees of PT. Nareco Lestari Bengkulu City. The population in this study were 35 employees where the sample totaled 35 employees obtained through the sampling technique with saturated sampling technique. The method of analysis of this research is a quantitative method using the IBM SPSS 21 software tool. From the results of the study it can be concluded that the results of the t test on X1 (compensation) have a significant value = 0.338 greater than significant = 0.05 this means that H0 is accepted and Ha is rejected, which means that the compensation variable does not have a partial effect on work discipline (Y). The results of the t test on X2 (leadership) have a significant value = 0.402 greater than significant = 0.05, this means that H0 is accepted and Ha is rejected, which means that the leadership variable has no partial effect on work discipline (Y). The results of the t test at X3 (supervision) have a significant value = 0.000 less than significant = 0.05. This means that H0 is rejected and Ha is accepted, which means that the supervision variable has a partial effect on work discipline (Y). Simultaneously, compensation, leadership and supervision affect the work discipline of employees of PT. Nareco Lestari Bengkulu City.
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.