cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Suginam
Contact Email
suginam.icha@gmail.com
Phone
+6281310830345
Journal Mail Official
faiziqameira@gmail.com
Editorial Address
Jalan sisingamangaraja No 338 Medan, Indonesia
Location
Kota medan,
Sumatera utara
INDONESIA
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 379 Documents
 12   13   14   15   16 
Analisis Perbandingan Perhitungan Harga Pokok Produksi Menggunakan Metode Full Costing dan Variable Costing dalam Menentukan Harga Jual Pada UMKM Santi Median; Sihabudin; Robby Fauji
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.v4i1.878

Abstract

This study aims to find out how the comparative analysis of the calculation of the cost of production in determining the selling price at Karisma Rahayu Sejati uses the variable costing and full costing methods. In this study, using a quantitative descriptive method. Sources of data used are primary data and secondary data. Interview, observation, and documentation techniques were used as data collection techniques. This study examines the calculation of the cost of production to determine the selling price of Karisma Rahayu Sejati. The problem is, Karisma Rahayu Sejati experienced a decline in sales after the selling price of their products was increased. So that in the calculation of the cost of production, there are still costs that are not included. The results of this study indicate that by using the full costing method the calculation of the cost of production is higher than the calculations made by Karisma Rahayu Sejati and using the variable costing method the calculation of the cost of production is lower. because by using the full costing method all cost elements, both variable costs and fixed costs are included and classified according to cost classification. So the most appropriate and efficient method is the full costing method.
Faktor-Faktor Kendala Dalam Pencatatan Keuangan Pada UMKM Toko Sembako Fitria Puteri Sholikah; Puji Iswanto; Neni Sumarni
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.v4i1.879

Abstract

This study aims to determine the problems of financial records in micro, small and medium business units because the MSME sector is currently very helpful to the community's economy as business actors. This type of research uses descriptive qualitative research. This method describes objects according to reality as they are. Data collection techniques are carried out in a triangulation manner using different data collections to obtain data from the same data source. The business actors in Telukjambe where the four basic food shop businesses are known to have their own uniqueness in developing their business, but this is from the results that have been researched on a sample of the four basic food shops in Telukjambe Karawang still not doing financial records properly, accounting is practiced only in the mind/ memory. The practical form of applying financial records to MSMEs has been carried out, there are two ways that can be applied to these basic food shops with an excel-based financial reporting system and simple financial reporting. The benefits of these two forms of accounting are at least being able to analyze the company's performance so that the future direction is predicted for the sustainability of the business being built so that business actors do not experience losses.
Pengaruh Servant Leadership Style dan Komunikasi Interpersonal Terhadap Motivasi Kerja Pegawai Dewi Santika; Andry Stepahnie Titing; Hendrik
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.v4i1.893

Abstract

This study aims to determine: (1) The Effect of Servant Leadership Style on Work Motivation of Environmental Service Employees of Kolaka Regency and (2) The Effect of Interpersonal Communication on Work Motivation of Environmental Service Employees of Kolaka Regency. This research uses quantitative methods. Data collection in this research used observation, literature study and distribution of questionnaires. The population in this study were non ASN employees at the Kolaka Regency Environmental Service with a total sample of 46 respondents using a purposive sampling method. Testing research instruments using validity and reliability tests with SPSS 26. Research data analysis techniques using the Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with Measurement model testing (outer model), structural model testing (inner model) and second orders with SmartPLS 4.0. Based on the research results it is known that Servant Leadership Style has a positive and significant effect on work motivation. This is evidenced by the t-count or t-statistic, which is 1,843, which is higher than the t-table value, which is >1.64. with P-values ​​of 0.033. Meanwhile, interpersonal communication also has a positive and significant effect on work motivation because the t-count or t-statistic value is 2,875 which is higher than the t-table value >1.64 with P-values ​​of 0.002. So Servant Leadership Style and Interpersonal Communication have a positive and significant effect on work motivation of 52.3%.
Analisis Dampak Penyaluran Dana Zakat Produktif Terhadap UMKM Mustahik Fathiya Rahma Ainun Izza; Arif Sapta Yuniarto
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.v4i1.895

Abstract

Empowering UMKM is one of the elements to improve the community's economy. The empowerment of UMKM can be done through productive zakat fund distribution activities by zakat management institutions. This research aims to analyze the impact of channeling productive zakat funds to UMKM Mustahik in LAZISMU DIY Region. This research uses quantitative research with a sampling technique with a purposive sampling technique. The analysis method used uses Simple Regression analysis with classical assumption testing. Based on the value of the coefficient of determination (R Square), namely R2 = 0.474 ×100% = 47.4%. This value shows that productive zakat funds affect mustahik MSMEs by 47.4%, while the remaining 52.6% is influenced by other factors. The results of this research show that productive zakat funds influence the development of UMKM mustahik.
Dampak Pelatihan, Penempatan dan Kemampuan Terhadap Kinerja Karyawan Nizamuddin
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.v4i1.910

Abstract

The analysis of the research aims to find out whether training, placement, and abilities, partially and simultaneously, have a positive and significant impact on the performance of Grand City Hall Field employees. The data analysis technique used is an associative method with the help of the SPSS program version 26.0. This study uses double linear regression analysis. The sample in this study was 59 respondents. Primary data collection using a questionnaire. The results of the study showed that training had a partial effect on the performance of Grand City Hall Field employees where the score was 2,125 > table 1,673 and significantly 0,003 < 0,05. The placement had an partial impact on performance of grand city hall staff where the rating was 2,555 > table 1 673 and the significance was 0,001 < 0,055. Capacity had a Partial influence on performance for Grand city hall field employees where it was 5,018 > ttabe1,673, significantly 0.001 < 0.05. Training, placement, and capabilities simultaneously had an impact on Grand city Hall Field staff performance where the coefficient value was > 169,388 > 2.79 at a significant 0.00 < 0.05.
Pengaruh Produk dan Harga Terhadap Keputusan Konsumen Dalam Membeli Produk Sri Wanti Nasution
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.v4i1.926

Abstract

The aim of this research is to find out and analyze the various factors that influence consumer decisions in purchasing products. In this research, researchers carried out a quantitative associative approach. Associative research is research that aims to determine the influence or relationship between two or more variables. Data analysis is statistical in nature with the aim of testing research hypotheses that have been applied previously. The population in this study were all consumers who bought shoe products at JCT Medan City with a sample of 20 consumers taken at random. The data collection technique in this research is by using a questionnaire. And the data analysis technique used is to carry out simple regression analysis. In this research, the multiple linear regression analysis method uses SPSS 22 software. The results of this research are that purchasing factors have a significant influence on consumer decisions. The product has no influence on consumer decisions. Meanwhile, purchasing factors and products together influence consumer decisions in purchasing products. It can be seen that the calculated t value for the variable product purchasing factors (X1) is 2.337 > t table 2.093 and the significant value is 0.005 < 0.05, so ha is accepted and ho is rejected. Meanwhile, t is calculated for the product variable (X2) with a value of t = 2.612 < ttable = 2.093. So the decision is that Ha is accepted and Ho is rejected.
Pengaruh Media Digital, Pengembangan Karir dan Pelatihan Kerja Terhadap Kualitas Pelayanan Kepada Masyarakat Pada Kantor BPJS Muhammad Taufan Rizka Lubis; Muhammad Teuku Anshar; Muhammad Dede Winatha; Hadi Kurniawan; Supriadi; T. Ahmad Helmi
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.v4i1.638

Abstract

This research was conducted with the aim of determining the influence of job training variables on the quality of service to the community at the BPJS Health Langsa Branch Office. The research was conducted using a quantitative approach. The research technique used distributing questionnaires (Likert scale questionnaires) to 46 research respondents. The research results show that: 1) Digital media has a negative and insignificant effect on the quality of service to the community at the BPJS Health Langsa Branch office. The results of this research are based on the coefficient value tcount < ttable, namely - 1,730 < 1.680 with a significance of 0.091 > 0.05. It was concluded that the research hypothesis H₀ was accepted and H1 was rejected. This means that there is no influence between digital media on the quality of service at the Langsa Branch BPJS Health Office. 2) Career development has a positive and significant effect on the quality of service to the community at the Langsa Branch BPJS Health Office. The results of this research are based on the coefficient value tcount > ttable, namely 19,697 > 1.680 with a significance of 0.000 < 0.05. It was concluded that the research hypothesis H0 was rejected and H2 was accepted. This means that there is an influence between development on the quality of service at the Langsa Branch BPJS Health Office, 3) Job training has a positive and significant effect on the quality of service to the community at the Langsa Branch BPJS Health Office. The results of this research are based on the coefficient value tcount < ttable, namely 4,355 > 1.680 with a significance of 0.000 > 0.05. It was concluded that the research hypothesis H0 was rejected and H3 was accepted. This means that there is an influence between job training on the quality of service at the Langsa Branch BPJS Health Office. 4) Digital media, career development and job training simultaneously or together have a positive effect on the quality of service to the community at the Langsa Branch BPJS Health Office. The results of this research can be seen from Digital Media (X1), Career Development (X2), Job Training (X3) with a significant value of α 0.000 < 0.05 and a value of Fcount > Ftable (972,032 > 3.21). Based on the ANOVA table, the significance level used is 0.05. Thus, the decision is obtained that H0 is rejected and H4 is accepted. Therefore, this research is suitable to be used because the independent variable has a positive effect on the dependent variable.
Pengaruh Kepemimpinan Transformasional, Kompetensi Kepuasan Kerja Terhadap Kinerja Guru Sekolah Menengah Umum Marliana; Hanny Zahara Utami Harahap; Dhea Fithaloka; Ikhwanoor Khair; Marzuki; Effendi Sadly
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.v4i1.667

Abstract

The objectives of this research are: (1) To determine the influence of transformational leadership on teacher performance at SMA Negeri 1 Tamiang Hulu, Aceh Tamiang Regency. (2) To determine the effect of teacher competency on teacher performance at SMA Negeri 1 Tamiang Hulu, Aceh Tamiang Regency. (3) To determine the effect of teacher job satisfaction on teacher performance at SMA Negeri 1 Tamiang Hulu, Aceh Tamiang Regency. (4) To determine the influence of transformational leadership, competence and teacher job satisfaction on teacher performance at SMA Negeri 1 Tamiang Hulu Aceh Tamiang Regency simultaneously. This research was carried out at SMA Negeri 1 Tamiang Hulu, Aceh Tamiang Regency. With a population of 40 people. The sample in the study was determined using a total sampling technique, so the number of samples was also 40 people. Data collection techniques use non-test methods, with questionnaire research instruments and library studies. Data analysis uses SPSS with descriptive analysis and regression analysis. The research results show that: (1) There is a positive and significant influence of the transformational leadership variable on teacher performance at SMA Negeri 1 Tamiang Hulu, Aceh Tamiang Regency. (2) There is a positive and significant influence of the teacher competency variable on teacher performance at SMA Negeri 1 Tamiang Hulu, Aceh Tamiang Regency. (3) There is an influence of teacher job satisfaction on teacher performance at SMA Negeri 1 Tamiang Hulu Aceh Tamiang Regency. (4) There is an influence of transformational leadership, teacher competency, and job satisfaction on teacher performance at SMA Negeri 1 Tamiang Hulu, Aceh Tamiang Regency.
Financial Performance of Islamic Banking: Overview of the Intellectual Capital of Bank Syariah Indonesia Suhendi
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.v4i1.709

Abstract

This think about points to analyze the impact of mental capital (IC) on budgetary execution at Indonesian Sharia Banks. The theory in this ponder was tried utilizing the variant-based Auxiliary Condition Modeling (SEM) strategy or Fractional Slightest Square (PLS) including a few factors from mental capital (IC) altered for Islamic managing an account to be specific iB-VACA, iB-VAHU, iB- STVA. The comes about of the think about appear that iB-VAIC and iBVACA have an impact on money related execution. Though iB-VAHU has no impact on budgetary execution, and iBSTVA contains a negative impact on budgetary execution.
Pengaruh Kecerdasan Emosional Kemampuan dan Motivasi Kerja Terhadap Kinerja Pegawai di Kantor Badan Perencanaan Pembangunan, Penelitian dan Pengembangan Tengku Aulia Rahman; Sandi Suhendri; Rudy Rinaldi; Muhammad Ramzi; Erizal Lubis; Gustina Pane
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.v4i1.812

Abstract

There is a positive and significant influence of Emotional Intelligence on the Performance of the Regional Planning, Development, Research and Development Office (BAPPEDA) of Aceh Tamiang Regency of 0.343 on Employee Performance so that it can be concluded that adequate Emotional Intelligence can determine Employee Performance will also be high even though there are other variables that support to see the results of an employee's performance. There is a positive but not significant influence on the performance of the Office of Planning, Development, Research and Regional Development (BAPPEDA) of Aceh Tamiang Regency of 0.222 on employee performance so that it can be concluded that adequate ability can determine employee performance will also be high even though there are other variables that support for see the results of an employee's performance. There is a positive but not significant effect of work motivation on employee performance at the Regional Planning, Development, Research and Development Office (BAPPEDA) of Aceh Tamiang Regency of 0.047 on employee performance so that it can be concluded that adequate work motivation can determine employee performance as well will be low even though there are other variables that support to see the results of an employee's performance. Simultaneously, it can be seen that the independent variables of Emotional Intelligence, Ability and Work Motivation have a significant value (0.000 < 0.05 and fcount > ftable (9,529 > 3.15). So it can be concluded that the variables of Emotional Intelligence, Ability and Work Motivation have an effect significantly and simultaneously on employee performance, so this means that the higher the emotional intelligence, ability and work motivation, the better the employee performance, and conversely, the lower the emotional intelligence, ability and work motivation, the employee's performance is getting less good.

Page 14 of 38 | Total Record : 379

 12   13   14   15   16 

Filter by Year

2020 2026


Reset
Filter By Issues
All Issue Vol 6 No 3 (2026): March 2026 Vol 6 No 2 (2025): December 2025 Vol 6 No 1 (2025): September 2025 Vol 5 No 4 (2025): June 2025 Vol 5 No 3 (2025): March 2025 Vol 5 No 2 (2024): December 2024 Vol 5 No 1 (2024): September 2024 Vol 4 No 4 (2024): June 2024 Vol 4 No 3 (2024): March 2024 Vol 4 No 2 (2023): December 2023 Vol 4 No 1 (2023): September 2023 Vol 3 No 4 (2023): June 2023 Vol 3 No 3 (2023): March 2023 Vol 3 No 2 (2022): December 2022 Vol 3 No 1 (2022): September 2022 Vol 2 No 4 (2022): June 2022 Vol 2 No 3 (2022): March 2022 Vol 2 No 2 (2021): December 2021 Vol 2 No 1 (2021): September 2021 Vol 1 No 4 (2021): June 2021 Vol 1 No 3 (2021): March 2021 Vol 1 No 2 (2020): December 2020 Vol 1 No 1 (2020): September 2020 More Issue