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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 379 Documents
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Pengaruh Etos Kerja, Disiplin Kerja dan Pengembangan Karir Terhadap Prestasi Kerja Pegawai di Badan Perencanaan Pembangunan Daerah Nur Annisa; Bobby Fahreza; Juli Gusnawita Sitepu; Wanny Septiani Wicaksini; Veronika Margaretta Silitonga; Ismail Nasution; Supar Wasesa
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.v4i1.815

Abstract

Human resources in an organization are very important where human resources are needed in an organization for the progress of the organization. Employees are one of the components that determine the success of work activities within the organization. Serious attention must always be given to managing human resources, in this case employees. Work performance is the result of work that a person has achieved from their work behavior in carrying out work activities. In line with the development of the times and technology, one of the government agencies, namely the Regional Development Planning Agency (BAPPEDA), East Aceh Regency, has long started making changes in implementing administration, work mechanisms and services with the aim of ensuring that the agency is able to maintain work performance. However , a phenomenon that often occurs in BAPPEDA East Aceh Regency is the low work performance of employees which causes the administrative service process to be slow and many problems often arise. The decline in employee work performance is due to the lack of employee work discipline. Another problem is the work ethic which is still lacking. low level can be seen from a lack of optimizing one's potential, lack of cooperation between employees, lack of optimizing the time given, lack of friendliness, lack of discipline in work, etc. Work discipline is the real practice of employees regarding the rules contained in an organization. An employee's career is a series of activities or behavior related to an employee's experience and work activities from the time he joins an organization/company as a new employee until the employee retires/is laid off or dies. To improve the work performance of the Regional Development Planning Agency (Bappeda) of East Aceh Regency for each employee, this cannot be separated from the work ethic, work discipline and career development that these employees believe in. Employee discipline is one of the things that greatly influences the the level of work performance of an employee himself. Career development is the process of increasing a person's work abilities which encourages an increase in work performance in order to achieve the desired career. Career development activities are supported by the agency, so the agency expects feedback from employees, namely in the form of work performance. Work ethic has a positive and significant effect on the work performance of employees at the Regional Development Planning Agency (Bappeda East Aceh Regency). Work discipline has a negative and insignificant effect on the work performance of employees at the Regional Development Planning Agency (Bappeda East Aceh Regency). Career development has a positive and significant effect on employee work performance at the Regional Development Planning Agency (Bappeda, East Aceh Regency). Work ethic, work discipline and career development on employee work performance at the Regional Development Planning Agency (Bappeda East Aceh Regency)
Penerapan Sikap Kerja, Komitmen Kerja, dan Stres Kerja Dalam Meningkatkan Kinerja Pegawai Pada Kantor Urusan Agama Siti Widya Wulandari; Ramadan; Deddiarto Bangkit Hasudungan Hutauruk; Daulat Parlaungan; Claudius Romual Nauli Siburian; Nurdiana Nasution; Eddi Suprayitno
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.v4i1.817

Abstract

The problem formulation in this research is how to apply work attitudes to improve performance. How to apply work commitment to improve performance. How to apply work stress to improve performance. How to apply work attitudes, work commitment and work stress in improving performance. The aim of this research is to determine and analyze the application of work attitudes in improving performance. To find out and analyze the application of work commitment in improving performance. To find out and analyze the application of work stress in improving performance. To find out and analyze the application of work attitudes, work commitment and work stress in improving performance. The sample in this study consisted of 36 employees. The data analysis technique in this research uses descriptive analysis and multiple linear regression analysis. The results of this research explain that work attitude has a positive and significant effect on improving performance. Work commitment has a positive and significant effect on improving performance. work stress has a positive and insignificant effect on improving performance. work attitude, work commitment and work stress in improving performance.
Struktur Modal sebagai Moderating pada Berbagai Faktor yang Mempengaruhi Solvabilitas Perusahaan Noor Hasanah; Rachma Agustina
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.v4i1.897

Abstract

This research aims to present empirical evidence regarding the influence of asset structure, ownership structure, and sales growth moderated by capital structure on solvency. This is a quantitative research study. The research subjects are companies in the Building Construction sub-sector listed on the Indonesia Stock Exchange from 2019 to 2021. The sample selection utilized purposive sampling, resulting in 15 companies that met the criteria and were observed over a period of 3 years. The data used in this research are secondary data derived from the companies' annual reports. For data analysis, descriptive statistical analysis techniques and data tests using SmartPLS 3.00 were employed. Based on the hypothesis test results, this research indicates that the variables of asset structure (X1), ownership structure (X2), and sales growth (X3) do not have a significant impact on solvency (Y). This can be observed in the case of (X1) towards (Y) where the obtained P-Value is 0.953 > 0.05, and t-value is 0.059 < 1.96. Similarly, (X2) towards (Y) shows a P-Value of 0.904 > 0.05, and t-value is 0.120 < 1.96. Additionally, (X3) towards (Y) reveals a P-Value of 0.966 > 0.05, and t-value is 0.043 < 1.96. Furthermore, the capital structure (Z) does not have the ability to moderate the influence of asset structure (X1), ownership structure (X2), and sales growth (X3) on solvency (Y). This can be observed in the case of (X2.Z) towards (Y) where the P-Value is 0.858 > 0.05, and t-value is 0.179 < 1.96, as well as (X3.Z) towards (Y) with a P-Value of 0.486 > 0.05 and t-value of 0.697 < 1.96. Conversely, capital structure (Z) has a significant impact on solvency (Y), as evident from the P-Value of 0.000 > 0.05 and t-value of 4.210 < 1.96.
Integrasi Teknologi Artificial Intelligence Dalam Sistem Akuntansi Modern Muh. Fathir Maulid Yusuf; Ika Maya Sari; Ahmad Hamid; Ilham Akbar Garusu
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.v4i1.902

Abstract

Artificial Intelligence (AI) has transformed the landscape of business and industries as a whole, including the field of accounting. The implementation of AI systems in accounting has brought significant changes, accelerating processes, enhancing efficiency, improving reporting accuracy, boosting analytical capabilities within accounting departments, and providing deep insights for accounting professionals. The objective is to explore the extent to which the integration of AI technology changes how organizations manage and analyze financial data, as well as providing insights for better decision-making. This research method employs a qualitative descriptive approach. Previous research literature is analyzed and explored. The research findings indicate that the integration of AI technology into accounting systems can yield operational efficiency by automating routine tasks, enhancing financial reporting accuracy through in-depth data analysis, and strengthening predictive capabilities in decision-making. The conclusion of this research is that the integration of AI technology into accounting systems has the potential to bring about transformative changes in how organizations manage finances and make decisions.
Korelasi Pengendalian Internal terhadap Opini Audit dan Kinerja Keuangan Perusahaan Alfita Rakhmayani; Maya Aresteria; Rufi' Ayu Setyoningrum
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.v4i1.907

Abstract

Internal control is a mechanism used by the company to achieve its goals. This study examines the relationship between internal control as proxied by the level of disclosure on audit opinion and the company's financial performance. The data is taken from the annual reports of companies that are members of IDX80 in 2020. The test is carried out by correlation using SPSS 25.0. The test results show that the correlation coefficient of internal control with audit opinion is 0.109, while the correlation coefficient with financial performance is 078. The test results show that there is no significant correlation between internal control and audit opinion and financial performance. Disclosure of internal control carried out by the company through its annual report does not necessarily indicate the actual internal control carried out by the company. Disclosure of internal control is only limited to meeting formal requirements so that it will be difficult to predict the company's financial performance through the level of disclosure of internal control it does.
Analysis the Effect of Money Ethics and Tax Morale on Tax Evasion With Lifestyle as a Moderation Variabel Angella Keristiani Tia; Djunita Permata Indah
Journal of Trends Economics and Accounting Research Vol 4 No 2 (2023): December 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i2.909

Abstract

This study aims to determine the effect of money ethics and tax morals on tax evasion with lifestyle as a moderating variable. This study uses a quantitative approach with purposive sampling as a sampling technique. The questionnaire was distributed electronically to 130 taxpayers who live in West Kalimantan, especially Pontianak city. Statistical testing using Statistical Product and Service Solutions (SPSS), shows the results that tax morals and money ethics have a positive and significant effect on tax evasion. Lifestyle as a moderating variable is also able to strengthen the influence of tax morals and money ethics on tax evasion. Based on the T-test result with the results of money ethics = 0.001, tax morals = 0.000 and lifestyle = 0.034, which is less than 0.5, thus indicating that H0 is rejected, meaning that money ethics, tax morals and lifestyle also have a significant influence on tax evasion. The implications of this research are expected to be useful, especially for the government so that the government can prevent companies from committing tax evasion.
Strategi City Branding dalam meningkatkan Minat berkunjung Wisatawan pada Festival Budaya Tabut Bengkulu Twenty Mariza Syafitri; Maya Novianti; Darwan Effendi
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.v4i1.912

Abstract

The contribution of the tourism industry is one step of the government's strategy to improve the economic welfare of the community. Tourism management can encourage people to take advantage of opportunities created by various activities that can provide of profit. This condition will also contribute to business sustainability for the community in the surrounding environment. One strategy that can be implemented by the Regional Government of Bengkulu Province is through a city branding strategy to increase tourist interest in visiting the Bengkulu Tabut Cultural Festival. The Tabut Cultural Festival activities can be one of tourism promotion for Bengkulu Province to help the government introduce and invite the interest of local tourists, national tourists, or international tourists to travel in Bengkulu Province, and is expected to increase regional income. This research aims to determine: (1) the influence of city branding on destination image. (2) the influence of destination image on nostalgic emotions. (3) the influence of destination image on memorable tourism experiences. (4) the influence of nostalgic emotions on memorable tourism experiences. (5) the influence of nostalgic emotions on tourists' interest of visit the Tabut Bengkulu Cultural Festival, and (6) the influence of memorable tourism experience on tourists' interest of visit the Tabut Bengkulu Cultural Festival. This type of research is quantitative research using a causal study approach. The sample for this research was 327 visitors to the Bengkulu Tabut Festival using incidental sampling techniques. The data analysis method uses the SEM-SmartPLS program. The results of this research show that city branding has a significant effect on destination image, Destination Image has a significant effect on Nostalgic Emotion, nostalgic emotion has a direct effect on Memorable Tourism Experience, Destination Image has a significant effect on Memorable Tourism Experience, nostalgic emotion has a significant effect on on tourists' interest of visit the Tabut Bengkulu Cultural Festival, as well as the Memorable Tourism Experience has a significant influence on tourists' interest of visit the Tabut Bengkulu Cultural Festival
Pengaruh Kecerdasan Emosional dan Quality of Work Life Terhadap Kinerja Perawat Astria Utami Sri Reski; Almansyah Rundu Wonua; Ismanto
Journal of Trends Economics and Accounting Research Vol 4 No 2 (2023): December 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i2.950

Abstract

This study aims to determine: (1) The Effect of Emotional Intelligence on Nurse Performance (Study at Antam Pomalaa Hospital). (2) The Effect of Quality of Work Life on Nurse Performance (Study at Antam Pomalaa Hospital). This research uses a quantitative method approach. Data collection in this study used observation, documentation and questionnaires. The population of this study were all nurses at Antam Pomalaa Hospital. While the sample of this study amounted to 34 nurses by determining the sample using the census technique. Testing of research instruments using validity tests and reliability tests with SPSS 25.0. The data analysis technique used in this research is Structural Equation Modeling (SEM) based on Partial Least Square (PLS) through measurement model testing (outer model) and structural model testing (inner model) with Smart PLS 3.0. Based on the results of the study, it is known that the Emotional Intelligence variable has a positive and significant effect on Nurse Performance as indicated by the P-Values value of 0.039. And the Quality of Work Life variable also has a positive and significant effect on Nurse Performance, this is indicated by the P-Values value of 0.017.
Strategi Naratif Dalam Iklan Online: Menganalisa Pengaruh Introducing Jo & Jek Terhadap Sikap Penonton di Platform Youtube Carlos Pingsen Pratama; Vincent So; Sunoto; Muhammad Hafiz Ivan Irawan; Jenifer Lim
Journal of Trends Economics and Accounting Research Vol 4 No 2 (2023): December 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i2.1000

Abstract

Currently, narrative online advertising is considered effective because it can shape consumer attitudes through beliefs, feelings (affect) and behavioral intentions. Narrative-style ads are in focus because they are able to shape consumer attitudes through interesting stories and provide useful information. The objectives of this study also include understanding how Jo&Jek's narrative ads influence viewers' perceptions of the brand. In addition, this study also revealed that demographic factors such as gender and online ad viewing habits can moderate the effects of Jo&Jek narrative commercials on viewers' attitudes, therefore the researcher took this case study using Go-Jek Indonesia's web narrative commercial titled "Introduction: Jo & Jek. This study uses a quantitative approach and uses a questionnaire to collect information from those who watched Introducing Jo&Jek. There will be 400 participants used as the research sample. In this study, a Likert scale was used for quantitative data collection, and basic linear regression analysis was conducted with the help of SPSS. The simple linear regression test results yielded the formula Y = 0.172 + 0.954X. The study found that online narrative advertising explained 57.4% of the variation in viewer sentiment, and the remaining 42.6% was influenced by other variables beyond the scope of this study. Therefore, it can be said that people's perspectives on products and services are influenced by audience attitude marketing.
Penentu Utama Keputusan Pembelian: Evaluasi Kualitas Produk dan Daya Tarik Visual Kemasan Minuman Anna Kridaningsih
Journal of Trends Economics and Accounting Research Vol 4 No 2 (2023): December 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i2.1006

Abstract

In an increasingly competitive business, companies must be able to understand what factors will influence the decision to buy. This study intends to analyze the role of packaging quality and design on the decision to buy Fatigon Hydro isotonic drinks among 100 respondents in Surabaya City. The study involved purposive sampling method to select respondents who have sufficient experience and understanding of Fatigon Hydro isotonic drink products. The study utilized quantitative methods. Statistical analysis, including regression, was used to evaluate the influence between product quality and design on packaging with the decision to purchase. The results showed that the design on the packaging contributed positively to the decision-making. In addition, consumers tend to give high value to products that are considered good quality or in accordance with consumer desires.

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