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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 Bauran Pemasaran 7P Terhadap Keputusan Pembelian Pada Rumah Cantik Fazia Beauty Sastya Putri; Denny Kurniawan; Suci Pawiati
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.v4i2.1111

Abstract

Mixed marketing is a tool tool used by marketers to get the desired response from the target market. Any marketing mix can have a positive or negative influence on consumer purchasing decisions. The study uses a descriptive survey approach, where the information collected from respondents uses a questionnaire. The object in this study is the consumer of the beautiful house Fazia Beauty located in JL. Brigjen Sutiyoso no. 32b City Metro Lampung. Data analysis such as validity, reliability, normality, linearity, homogenity, and double linear analysis is used. This study aims to find out whether product variables (X1), price (X2), place (X3), promotion (X4), people (X5), process (X6), physical evidence (X7) influence the purchase decision on the beautiful Fazia Beauty House in the Metro City. The number of samples selected allows researchers to collect data from respondents. Further, data from respondents were processed using the IBM SPSS Statistics Subscription program version 26. It is known that product variables (X1), price (X2), place (X3), promotion (X4), people (X5), process (X6), physical evidence (X7) simultaneously influenced the purchase decision. (Y).
Analisis Pelaporan Kinerja Lingkungan Pada Rumah Sakit Lavalette Tahun 2022 Erinda Salma Imani; Ida Bagus Ketut Bayangkara
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.v4i2.1116

Abstract

Lavalette Hospital Malang, located at Jl. WR. Supratman No.10 Malang City, can generate medical and hazardous waste, which can impact the environment. Many healthcare facilities still do not report their environmental performance with GRI standards as it is voluntary. However, to fulfill their environmental and social responsibilities, both external and internal, this environmental performance reporting is helpful. This research uses a qualitative method with a case study at Lavalette Hospital Malang to determine the management of responsibility and disclosure of environmental performance in accordance with GRI Standard 300 guidelines. The data used comes from documentation and interviews with environmental health staff and the Manager of Accounting, Finance, and IT at Lavalette Hospital. Then triangulation analysis was carried out. The results of the analysis show that Lavalette Hospital's environmental performance can be categorized into partial disclosure on GRI index 302: Energy, GRI 303: Water and Effluent, GRI 305: Emissions, GRI 306: Waste, GRI 307: Compliance, and GRI 308: Supplier environmental assessment.
Pengaruh Ekonomi Makro, Harga Minyak Dunia, dan Rasio Keuangan terhadap Harga Saham pada Perusahaan Konstruksi di Indonesia Eka Setya Adrianto
Journal of Trends Economics and Accounting Research Vol 4 No 3 (2024): March 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i3.1127

Abstract

This research investigates the influence of macroeconomic and internal company factors on the share prices of construction companies in Indonesia. Through analysis of 111 observations of public companies from 2012 to 2021, this research finds that GDP growth has a significant positive influence on stock prices, with every 1% increase in GDP increasing stock prices by 10.76%. This shows that improving economic conditions increases construction companies' performance expectations. Inflation positively affects stock prices, with every 1% increase increasing stock prices by 9.87%. On the other hand, increases in interest rates and exchange rates have a negative impact, with every 1% increase reducing stock prices by 0.76% and 3.67%, respectively. The study also revealed that rising oil prices reduce stock prices by 0.77% for every 1% increase, indicating the negative impact of oil price fluctuations. Internal company factors such as ROE and DER are also influenced, where every 1% increase in ROE increases share prices by 2.08%, while a 1% increase in DER reduces share prices by 0.33%. These findings provide important insights into how macroeconomic and internal company financial factors influence share prices in the Indonesian construction sector, guiding investors and companies in making strategic decisions, especially in the construction sector.
Pengaruh Diskon, Gratis Ongkos Kirim, Cash on Delivery dan Online Customer Review Terhadap Keputusan Pembelian Online Shopee Aurellia Augusta Damayanti; Dila Damayanti
Journal of Trends Economics and Accounting Research Vol 4 No 3 (2024): March 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i3.1132

Abstract

Online marketing is a strategic process to create good distribution, promotion, pricing and service to consumers using the internet or electronic media. Online marketing focuses on understanding through the use of digital technology and providing information for business marketing. This research purpose to measure the variables of discounts, free shipping, cash on delivery with online customer reviews which own positive or negative effect will consumer purchasing decisions. The research objects used were students in the Special Region of Yogyakarta. The research was carried out quantitatively using an online questionnaire via Google Form on 100 respondents. Fact data analysis used multiple linear regression via SPSS 25 (Statisticall Programe Social Science version twenty five). Based on research results, it is reputable that discounts, free shipping and cash on delivery have positive as well as significanti effect will purchasing decision and online customer reviews do not have significanti effect will purchasing decision. Therefore, it can be determined that increasing discounts, free shipping, cash on delivery with online customer reviews can increase Shopee online purchasing decisions among college students in the Special Region of Yogyakarta.
Analisis Pengaruh Kualitas Audit, Struktur Modal, dan Ukuran Perusahaan Terhadap Nilai Perusahaan Melianis Yuli Purmalita; Fauzan
Journal of Trends Economics and Accounting Research Vol 4 No 3 (2024): March 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i3.1185

Abstract

This study aims to examine the influence of audit quality, capital structure, and firm size on firm value in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The sampling technique used in this study is purposive sampling. The data used are secondary data, consisting of annual reports obtained from companies over the four-year period. The data analysis method employed in this study is multiple linear regression analysis. Based on the results of the model feasibility test, the regression model produced is feasible and can be used for further analysis. The results of this study indicate that the significance value of 0.015, which means audit quality significantly affects firm value. The regression coefficient value for capital structure is -0.376 with a significance value of 0.012, indicating that capital structure significantly influences firm value, although the regression coefficient does not positively affect firm value. The coefficient value for firm size is 0.209 with a significance value of 0.122, indicating that firm size partially does not significantly influence firm value, although the regression coefficient positively affects firm value.
Determinan Fee Audit Eksternal Perusahaan Property dan Real Estate Terdaftar di BEI Periode 2018-2022 Martini
Journal of Trends Economics and Accounting Research Vol 4 No 3 (2024): March 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i3.1189

Abstract

In Indonesia, information regarding the amount of audit fees that companies will pay to public accountants is still difficult to find. Determination of audit compensation currently still depends on the agreement between the company and the Public Accounting Firm. This research aims to analyze the influence of Financial Distress, KAP Reputation, Company Complexity and Company Profitability on External Audit Fees. The data used in this research was obtained through the official website of the Indonesia Stock Exchange (BEI). The population in this research is all property and real estate sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022, totaling 85 companies and after sampling, 40 samples were obtained. The sample in this research used the Purposive Sampling method. The analysis technique used in this research is multiple linear regression. The results of this research show that financial distress, KAP reputation and complexity have no effect on external audit fees. Meanwhile, profitability has an influence on external audit fees.
Pengaruh Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan Ayu Pramitha; Rafika Sari; Kgs. M. Nurkholis
Journal of Trends Economics and Accounting Research Vol 4 No 3 (2024): March 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i3.1190

Abstract

This research aims to analyze the partial and simultaneous influence of the accounting information system and internal control on the quality of PT's financial reports. PP London Sumatra Indonesia Tbk. SEI Lakitan POM Branch. This research uses quantitative analysis techniques and the data sources used are primary data and secondary data. The analytical method used is multiple regression analysis, t-test, f test and coefficient of determination (R^2). The results of testing the accounting information system variable can be seen from a significance level that is smaller than 0.05 and the t_count value is greater than t_table, namely 4.851. Apart from that, the results of testing the internal control variables can be seen from a significance level that is smaller than 0.05 and the calculated t_value is greater than t_table or 6.465. Thus, it can be concluded that partially the accounting information system variables and internal control variables have a significant positive effect on the quality of PT's financial reports. PP London Sumatra Indonesia Tbk. SEI Lakitan POM Branch. Simultaneous testing shows that the f_count value is greater than f_table or 23.371. Thus, it can be concluded that simultaneously (together) the variables of the accounting information system and internal control have a significant positive effect on the quality of financial reports at PT. PP London Sumatra Indonesia Tbk. SEI Lakitan POM Branch.
Pengaruh Kinerja Keuangan Daerah Terhadap Pertumbuhan Ekonomi Tahun 2013-2022 Agis Eles Sevigo; Nurul Lathifah
Journal of Trends Economics and Accounting Research Vol 4 No 3 (2024): March 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i3.1192

Abstract

The study aims to test the impact of regional financial performance on economic growth in Sidoarjo District in 2013-2022. This research uses a quantitative approach with a type of descriptive research. The number of samples in this study is 34, which is obtained through the method of interpolation with reference to the APBD budget data of Sidoarjo district from the year 2013-2022. The study used a double linear regression analysis processed using SPSS 25 software. The data collection was carried out with a library study, with data sources coming from the Central Statistical Authority (BPS) and the Directorate-General for Financial Balances (DJPK) of the Ministry of Finance. The results of this study show that the significance value of the f test is 0.002, so it can be concluded that regional financial performance consisting of the PAD effectiveness ratio, APBD efficiency ratio, and independence ratio simultaneously has a significant effect on economic growth in Sidoarjo Regency. The significance of the t test results is that the PAD effectiveness ratio is 0.842 and the APBD efficiency ratio is 0.984, so that the PAD effectiveness ratio and APBD efficiency ratio have no effect on economic growth in Sidoarjo Regency. Meanwhile, the significance value of the independence ratio t test is 0.000, so the independence ratio has an effect on economic growth in Sidoarjo Regency.
Pengaruh Disrupsi Teknologi terhadap Kompetensi Akuntan dengan Praktik Akuntansi sebagai Variabel Intervening Wibnu Yafi Wahidin
Journal of Trends Economics and Accounting Research Vol 4 No 3 (2024): March 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i3.1193

Abstract

This study aims to measure the effect of technological disruption on accountant competence and the effect of accounting practices mediating the effect of technological disruption on accountant competence. The method and analysis technique used is a quantitative method with 100 Likert-scale questionnaire respondents, and the data analysis used is Structural Equation Modeling which consists of outer model and inner model analysis. The findings of this study state that technological disruption has a significant positive effect on accountant competence with a path coefficient value of 0,192 and p-values of 0,008, technological disruption has a significant positive effect on accounting practices with a path coefficient value of 0,510 and p-values of 0,000, accounting practices have a significant positive effect on accountant competence with a path coefficient value of 0,643 and p-values of 0,000, and technological disruption has a significant positive effect on accountant competence through mediation from accounting practices with a path coefficient value of 0,328 and p-values of 0,000.
Pengaruh Literasi Keuangan, Gaya Hidup dan Sikap Keuangan Terhadap Perilaku Keuangan Mahasiswa Pengguna Shopee Paylater Fifie Dea Angelista; Leriza Desitama Anggraini; Andini Utari Putri
Journal of Trends Economics and Accounting Research Vol 4 No 3 (2024): March 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i3.1197

Abstract

Financial Behavior is an individual's way of managing, spending and making decisions regarding the money they have. Financial behavior is influenced by various factors, including knowledge about finance, lifestyle and financial attitudes. This research aims to examine the influence of financial literacy, lifestyle and financial attitudes on the financial behavior of students using Shopee Paylater. This research is a quantitative descriptive type with the primary data source coming from distributing questionnaires. The population in this research are students from the Faculty of Economics at Indo Global Mandiri University Class of 2020-2023 who use Shopee Paylater. The number of samples in this research was 100 students using the Slovin formula. The sampling technique uses a non-probability method with purposive sampling technique. The analysis technique in this research uses multiple linear regression, coefficient of determination, t test and F test. The results of this research show that financial literacy ( ) has a positive and significant effect on financial behavior (Y). Lifestyle ( ) has a positive effect on financial behavior (Y). Financial attitude ( ) has a positive effect on financial behavior (Y). Financial literacy, lifestyle and financial attitudes simultaneously have a significant effect on financial behavior.

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