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Suginam
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suginam.icha@gmail.com
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+6281310830345
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Jalan sisingamangaraja No 338 Medan, Indonesia
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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
Pengaruh Literasi Keuangan Terhadap Perilaku Konsumtif dan Locus of Control Pada Penggunaan Shopee Paylater Heti Nur Ani; Presti Belinda; Annita Mahmudah; Irma Indira
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.v4i2.1082

Abstract

This study aims to determine the effect of Financial Literacy on Consumptive Behavior Through Locus Of Control in Using Shopee Payleter in Millennial Generation (Study on University Students in Lamongan). The object of this research is all the millennial generation or university students in Lamongan. The sample in this study were students majoring in Accounting class of 2019 and 2020 at universities in Lamongan. This study uses primary data by distributing questionnaires online to 100 respondents using the solvin formula, which is a university millennial generation in Lamongan aged 22-40 years and is a Shopee Paylater user. This study uses the technique of Probability Sampling with Simple Random Sampling Technique. This study uses the Partial Least Square (PLS) approach using the SmartPLS Version 3.0 application. The results showed that financial literacy has a significant effect on the consumptive behavior of shopee paylater users with a positive relationship direction. Financial literacy has a significant effect on the locus of control of shopee paylater users with a positive relationship direction. Locus of control has a significant effect on the consumptive behavior of shopee payleter users. can mediate the relationship of financial literacy to the consumptive behavior of Shopee Paylater users with a positive relationship direction.
Peran Efektivitas Literasi Keuangan dan Pembiayaan Syariah Terhadap Stabilitas Keuangan UMKM Sriyono; Dhea Ariesta Putri; Muhammad Rizki Alwi Ardana; Nila Osama; Moch Zaky Zamani
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.v4i2.1084

Abstract

MSMEs have great potential in driving macroeconomic development in Indonesia, but are faced with various internal and external challenges. This article aims to analyze the factors that affect the financial stability of MSMEs, with a focus on financial literacy and Islamic financing. The research method used is Literature Review Study (SLR), by collecting secondary data from various articles. The data analysis technique involves synthesizing and interpreting information from relevant literature. The results showed that financial literacy has a positive and significant influence on the financial performance of MSMEs. SNLIK results In 2022, the financial literacy of Indonesians reached an improved level to 49.68%, while financial inclusion increased to 85.10%. This comparison shows an increase from the 2019 National Survey on Financial Literacy and Inclusion (SNLIK) results, where financial literacy was 38.03% and financial inclusion was 76.19%. Financial literacy, which includes an understanding of financial management, financial services institutions, financial products and services, plays a crucial role in helping MSMEs make informed financial decisions. Data from the National Financial Literacy Index shows a positive increase, but further efforts are still needed to improve the financial literacy of MSMEs. In addition to financial literacy, Islamic financing from Islamic banks also contributes to improving the financial performance of MSMEs. The growth of Islamic financing over the past few years shows that Islamic banks have an important role in supporting MSMEs. However, there are still challenges such as the lack of public knowledge about Islamic banking and the lack of human resources (HR) to reach more networks. In conclusion, improving financial literacy and utilization of Islamic financing can be an effective strategy to improve the financial stability of MSMEs in Indonesia. Efforts to improve financial literacy and public understanding of Islamic finance are expected to be the focus of policies that support the growth and stability of MSMEs.
Analisis Kesuksesan Aplikasi Maxim di Kota Jambi Menggunakan Delone and Mclean Muhammad Fahry; Randa Oktaria M; Gregorius D; Maria Rosario Borroek; Ayu Feranika
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.v4i2.1086

Abstract

The Maxim application is an online transportation service that is currently popular in the city of Jambi, not only with modern online transportation features but also many features that are useful for users in everyday life. The aim of this research is to analyze the level of success of the Maxim application in the city of Jambi using the Delone and Mclean method. Data was taken from 385 respondents distributed via Google form. The questionnaire was distributed online, then analyzed using the structural equation modeling (SEM) method and the SmartPLS 4.0 tool. The research results show that from 9 hypotheses there are 8 accepted hypotheses, including HI, H2, H3, H4, H5, H7, H8, H9 with an R Square value of 0.383 for the user satisfaction variable, 0.373 for the net benefit variable (Net Benefit), and 0.423 for the use variable (Use). So it can be concluded that the Maxim application has quite a positive or good influence because this model is stated to be in accordance with the substance in presenting results.
Pengaruh Digitalisasi Produk Perbankan Dan Kualitas Layanan Terhadap Kepuasan Nasabah Pada Bank 9 Jambi Ayu Feranika; Maria Rosario Borroek; Gunardi
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.v4i2.1087

Abstract

The use of technology today is an effort by banks to compete amid competitors in similar service fields. This study aims to prove empirically whether there is a relationship between digitalization of banking products and digital service quality on customer satisfaction at Bank 9 Jambi. The research method used is using multiple regression analysis with the help of the SPSS 26.0 for windows program. The sampling technique in this study was to use purposive sampling method, so that a sample of 114 respondents was obtained who were customers of Bank 9 Jambi. The results of this study indicate that the banking digitalization variable has an effect on customer satisfaction with a significant value of 0.042 <0.05. The efficieny variable shows significant results with a value of 0.012 <0.05 on customer satisfaction. The fulfillment variable has a significant effect on customer satisfaction with a significant value of 0.002 <0.05. The system availability variable has a significant effect on customer satisfaction with a significant value of 0.006 <0.05. The privacy variable has a significant effect on customer satisfaction with a significant value of 0.001 <0.05. Responsivenes variable has a significant effect on customer satisfaction with a significant value of 0.000 <0.05. The Compensation variable shows results that have no significant effect with a value of 0.185> 0.05. Contact variable shows the results affect customer satisfaction with a value of 0.000 <0.05. Meanwhile, the f statistical test resulted in the simultaneous influence of the independent variables on the dependent variable with a sig level value < α (0.000a < 0.005).
Pengaruh Kepemimpinan Transformasional, Motivasi Kerja, dan Budaya Kerja Terhadap Kinerja Guru SMP Negeri Thalita Salsabila Miharja; Vincent Didiek Wiet Aryanto
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.v4i2.1088

Abstract

Education is a human effort to develop their knowledge through the formation of attitudes, values and behavior. Teachers play an important role in the educational process and their performance is very important to create quality students. Because various factors, including work culture, workplace motivation, and transformational leadership, influence teacher effectiveness. Consequently, the aim of this study was to determine whether these factors significantly influence teacher performance. This research was conducted using quantitative methods at State Middle Schools in Tegal City. This research involved most of the state junior high school teachers in Tegal City, with 130 teachers as the target sample. Smart PLS (Partial Least Square) software is the data analysis technique that will be used. The research results show that the transformational leadership variable does not significantly influence teacher performance. On the other hand, work motivation and work culture variables influence teacher performance significantly.
Pengaruh Emotional Dissonance, Emotional Intelligence, dan Emotional Exhaustion Terhadap Service Sabotage Meisandi Arya; Charles Mercelie; Netania Emilisa
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.v4i2.1089

Abstract

The purpose of this research is to determine the description of the employees of the Grand Mercure Hotel Kemayoran Jakarta, to determine and analyze the influence of Emotional Dissonance on Service Sabotage, to determine and analyze the influence of Emotional Intelligence on Service Sabotage, and to determine and analyze the influence of Emotional Exhaustion on Service Sabotage. The population in this study were all employees of the Grand Mercure Hotel Kemayoran Jakarta. In this research, a quantitative method approach was used with a survey and a sample of 225 people was obtained using a purposive sampling technique. Survey research is carried out by distributing questionnaires. Previously, the questionnaire was tested for validity and reliability first. The data analysis technique in this research uses descriptive analysis and linear regression analysis. Description of the employees of the Grand Mercure Hotel Kemayoran Jakarta, most of whom are male, most employees are under 35 years old, and most employees have worked at the hotel for 0-2 years. The results of this research explain that Emotional Dissonance has a positive and significant effect on Service Sabotage with p-value of 0.012. Emotional Intelligence has a negative and significant effect on Service Sabotage with p-value of 0.023. Emotional Exhaustion has a positive and significant effect on Service Sabotage with p-value of 0.045.
Evaluasi Pelaksanaan Pemungutan, Prosedur Pencatatan dan Monitoring Realisasi Penerimaan PBB-P2 Deddy Priyatna; Umar Yeni Suyanto; Cuk Triono Singgih; Rita Nataliawati; Isna Ayu Safitri Kusuma Dewi
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.v4i2.1093

Abstract

This research aims to gain knowledge regarding how collection is carried out, recording procedures and monitoring the realization of PBB-P2 revenues in Lamongan Regency. This research was carried out at the Lamongan Regency Regional Revenue Agency. The method in this research uses qualitative methods using primary and secondary data sources obtained through documentation, observation and interviews. In data analysis, data reduction is used and data validation uses source, time and technique triangulation. Research results The implementation of PBB-P2 collection is effective, The recording procedure is systemized and uses the SiPaLin and Sakti applications, Monitoring activities have an influence on the realization of PBB-P2 revenue. In carrying out the collection, BAPENDA has opened an online payment service. The recording procedure is in line with PP No. 71 of 2010 concerning SAP, the recording system uses 2 software systems, namely SiPaLin and Sakti. Monitoring activities are carried out through feedback on the realization of revenues from sub-districts and also providing rewards/gifts to sub-district or village heads who successfully pay according to certain criteria and also providing fines for any late payment of PBB-P2 tax.
Industrial Mining Policy, Innovation, and Firm Business Performance in Indonesia: A Literature Review Agus Jayana; Nurul Fadly Bin Habidin; Zuraidah Binti Zainol; Rizky Hidayat
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.v4i2.1094

Abstract

This study uses a qualitative approach in the form of a literature review to explore existing scholarly sources, identifying the most important themes and points of view related to mining policy, innovation and firm performance in Indonesia. The study aims to identify how these factors contribute to sustainable development, improve mining operations, and enhance overall company performance. Existing scholarly sources form the basis of the analysis, which identifies key themes and insights. The results reveal the prominent role of innovation as a mediating link between policy and firm business performance. It is because innovation can help create new methods and technical developments that fill the gap between policy stipulations for mining companies’ success. However, more empirical verification is needed to support these findings. From a practical point of view, companies in the mining sector should target process and product innovation to achieve sustainable competitive advantage. Highlighting technological advancements and environmentally friendly ways of operation can improve operating efficiency and reduce environmental impact while helping one survive in a competitive international market. In sum, this model gives an encompassing view of the link between mining policy, innovation, and company performance; it shows that regulation is a factor in promoting sustainable development.
Pengaruh Lingkungan Kerja, Kompensasi dan Kepuasan Kerja Terhadap Kinerja Karyawan Perawat RSUD Nanda Meisya; Edy Purwo Saputro
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.v4i2.1101

Abstract

This research aims to determine: (1) the influence of the work environment on the performance of nurses at RSUD Dr. SOEDONO Madiun, (2) the influence of compensation on the performance of nurses at RSUD Dr. SOEDONO Madiun and (3) the influence of Job Satisfaction on the Performance of Nurses at RSUD Dr. SOEDONO Madiun. This research was conducted using quantitative methods with data collection techniques using questionnaires. The sampling technique uses purposive sampling technique. Test validity and reliability using smart PLS analysis on the outer model. Hypothesis testing uses the smartPLS inner model. The research results show that the variable X1 Environment has a positive relationship with the dependent variable Performance (Y), X2 Compensation has an insignificant positive effect on the Performance variable (Y). This research only tests several independent variables, namely Work Environment, Compensation and Job Satisfaction. This research is specifically aimed at employees, especially nurses at RSUD dr. Soedono Madiun only so it cannot be addressed to the public.
Implementasi Metode Six Sigma untuk Mengurangi Produk Cacat pada Produk Garam Halus Yodium Mohammad Rian Alfarisy; Abi Hanif Dzulquarnain
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.v4i2.1108

Abstract

PT GARAM Segoromadu is a manufacturing company engaged in the salt sector located in Gresik, East Java. The company produces iodized fine salt and non-iodized fine salt. The problem that still occurs at PT GARAM Segoromadu is that there are still product defects in iodized fine salt. Defects that occur such as dirty, blackspot, and mamel. The method used is the Six Sigma method. The purpose of this research is to implement the Six Sigma method to reduce product defects in iodized fine salt. Six Sigma is a tool used to fix problems and improve quality through the DMAIC cycle (Define, Measure, Analyze, Improve, Control). From the calculation results obtained a decrease in DPMO from 20,061 tons with a level of 3.57 sigma to 13,332 tons with a level of 3.72 sigma.