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Suginam
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suginam.icha@gmail.com
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+6281310830345
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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 Promosi Jabatan dan Gaji Terhadap Kinerja Pegawai Aldy, Jeri; Efendi, Achmad; Jubaidi
Journal of Trends Economics and Accounting Research Vol 5 No 1 (2024): September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i1.1439

Abstract

Job promotion and salary are a little sensitive in education, especially for employees. The lack of transparency in job promotions the provision of relatively low wages and the lack of details about salaries have an impact on employees. This study aims to analyze the effect of job promotion and salary on employee performance at SD Muhammadiyah 1 Samarinda. The study sample amounted to 67 employees at SD Muhammadiyah 1 Samarinda The data analysis technique used was multiple linear analysis. The results of this analysis show: (1) Job promotion has a partial effect with a significant value. 0.000 <0.05 on employee performance. (2) Salary has a partial effect with a sig value. 0.004 <0.05 on employee performance. (3) Job promotion and salary have a significant effect simultaneously with a significance value of (0.000) <0.005 on employee performance.
Pengaruh Budaya Organisasi dan Komunikasi Kerja Terhadap Kinerja Pegawai Dinas Perhubungan Vera Anitra; Liliq Lestary; Rinda Sandayani Karhab
Journal of Trends Economics and Accounting Research Vol 5 No 1 (2024): September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i1.1441

Abstract

Human resources in an institution are included in the determining aspects in the dynamic development process. A greater contribution is needed, especially in the implementation of government by improving employee performance. Organizational culture and work communication are included in the aspects that influence employee performance. This study aims to measure the influence of Organizational Culture and Work Communication on Employee Performance at the East Kalimantan Provincial Transportation Agency. This type of research uses quantitative research methods. The data collection technique in this study is by using a questionnaire distributed to all employees with Honor status, with a population of 58 employees. The analysis technique used in this study is the non-probability sampling technique, namely by using the saturated sampling method. The sampling technique is carried out using saturated sampling by taking the entire population of 58 employees. The data were analyzed using multiple linear regression analysis methods, the data processing of this study used the SPSS (Statistical Product and Service Solutions) version 29 program. The results show that the influence of organizational culture on performance obtained a T-statistic value of 2.927 and a p-value of 0.005 where the value so that H1 is accepted. The Influence of Communication on Employee Performance obtained a T-statistic value of 2.147 and a p-value of 0.036 where the value so that H2 is accepted. The Influence of Organizational Culture and Work Communication on Employee Performance obtained a T-statistic value of 31.873 and a p-value of 0.001 where the value so that H3 is accepted.
Pengaruh Financial Distress, Komite Audit dan Pergantian Auditor Terhadap Ketepatan Waktu Pelaporan Keuangan Nurhaniza; Tiya Nurfauziah; Sari Rusmita
Journal of Trends Economics and Accounting Research Vol 5 No 1 (2024): September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i1.1503

Abstract

The purpose of this study is to investigate and evaluate the effects of audit committees, financial crisis, and auditor turnover on the promptness of financial reporting. This study's focus is on energy-related companies that mine and are listed on the Indonesia Stock Exchange (IDX) between 2021 and 2023—a total of 19 issuers. This study makes use of secondary data, with 57 samples chosen as a result of purposive sampling techniques. The selection of the sample is predicated on particular attributes. Using SPSS version 29 as the analytic tool, the analysis is carried out by applying logistic regression and descriptive statistical methods. Regression coefficient values of 0,062 show that there is no relationship between financial difficulties and the timely submission of financial statements and level of significance of 0,575 > 0,05. As a result, there is a slight but positive correlation between the financial distress variable and the promptness of financial reporting. With a regression value of -3,886 and a significance value of 0,002, which is less than 0,05, the audit committee does not infer the timeliness of financial reporting. When taken into partial consideration, it is noted that the audit committee might have a negative and considerable impact on the timely submission of financial reports. With a regression value of 1,637 and a significance of 0,169 > 0,05, it is clear that, when taken into partial consideration, the change in the auditor may have a positive but non-significant impact on the timeliness of financial reporting. However, the change in the auditor does not appear to have any effect on the timeliness of financial reporting.
Korelasi Korelasi Karakteristik Perusahaan Terhadap Financial Distress Perusahaan Sektor Properti dan Real Estate Mutia Rachmawati; Elok Heniwati; Gita Desyana
Journal of Trends Economics and Accounting Research Vol 5 No 1 (2024): September 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i1.1511

Abstract

This research aims to understand the factors that influence the level of financial distress in property and real estate sector companies listed on the Indonesia Stock Exchange (BEI) during the 2018-2022 period. The population in this study was 87 property and real estate companies listed on the IDX. From this population, researchers selected 36 companies as samples using purposive sampling techniques. The observation period in this study was five years, so the total observation data used was 118. Data analysis in this study used multiple linear regression with the help of SPSS 26 software. The results of the study showed that liquidity had a positive and significant influence on the level of financial distress with a value t-count of 6.077 > 1.98099 t-table for property and real estate sector companies listed on the IDX for the 2018-2022 period. This means that the higher the level of company liquidity, the higher the level of financial distress experienced by the company. On the other hand, profitability and company size did not show a negative and significant influence on the level of financial distress in property and real estate sector companies listed on the IDX during the observation period.
Pengaruh Inklusi Keuangan, Kepuasan Layanan, Pengetahuan Bunga, dan Penguasaan Teknologi Terhadap Akses Pinjaman Online Benanditha Kurnia Ratri; Purwo Adi Wibowo
Journal of Trends Economics and Accounting Research Vol 5 No 2 (2024): December 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i2.1696

Abstract

This research aims to analyze the influence of financial inclusion, service satisfaction, knowledge of interest, and mastery of technology on online loan access for PT employees. Hwaseung Indonesia. In this research, a quantitative approach was used with a population of 5.000 PT employees. Hwaseung Indonesia then took samples using a purposive sampling technique so that a sample of 100 employees was obtained from the population. Data was collected using a questionnaire specifically designed to assess these variables, then analyzed using a regression model with the help of SPSS software. The research results indicate that the variables financial inclusion and service satisfaction have no effect on online loan access because the calculated t value is < 0,1985 and the significance probability value is > 0,05. On the other hand, knowledge of interest influences access to online loans with a calculated t value of 2,995 with a significance probability value of 0,003 and mastery of technology has a significant influence on employees' decisions to access online loans with a calculated t value of 3,249 and a significance probability value of 0,002. These findings indicate that a better understanding of loan interest rates and technology skills are critical in increasing the accessibility of online loan services. This research provides important insights for companies and financial service providers to improve financial literacy and technology skills among employees, to encourage wiser and more responsible use of online loan services.
Pengaruh Literasi Keuangan, Lifestyle Hedonis, dan Sikap Keuangan Pribadi terhadap Perilaku Keuangan Mahasiswa Aghus Ali Awaluddin; Anna Widiastuti
Journal of Trends Economics and Accounting Research Vol 5 No 2 (2024): December 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i2.1699

Abstract

This study aims to determine financial literacy, hedonic lifestyle, and personal financial attitudes towards financial behavior both partially and simultaneously in 2021 unisnu jepara management students. The population in this study were 2021 management students as many as 134 respondents. The research method used by researchers is quantitative method and the tests carried out are: validity test, reliability test, normality test, multicollinearity test, heterocedicity, multiple linear regression analysis, t test, f test, and coefficient of determination. The testing tool used is SPSS 30 software for windows. The results of this study indicate that partially financial literacy has a positive effect on financial behavior, partially hedonic lifestyle has a positive effect on financial behavior, partially personal financial attitudes have a positive effect on financial behavior, simultaneously financial literacy, hedonic lifestyle, and personal financial attitudes affect financial behavior in 2021 unisnu management students, then the percentage of contribution of the influence of independent variables including financial literacy, hedonic lifestyle, and personal financial attitudes on the dependent variable financial behavior is 0.602 or 60.2%
The Analisis Dampak Struktur Modal Terhadap Profit Perusahaan Periode 2016-2023 Riri Prihatin; Maria Magdalena Manalu; Graciana Martha Siri
Journal of Trends Economics and Accounting Research Vol 5 No 2 (2024): December 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i2.1759

Abstract

This study aims to examine the impact of capital structure on the profitability of PT Jamkrida Jakarta from 2016 to 2023. A quantitative method with a descriptive approach was employed, using secondary data sourced from the company’s financial statements. The population in this research includes all financial reports of PT Jamkrida Jakarta, while samples were selected using the saturated sampling technique. Data analysis was conducted through simple linear regression with the help of SPSS software version 25.0 for Windows. The findings indicate that capital structure has a significant and positive effect on profitability, as demonstrated by a t-value higher than the t-table value (2.645 > 2.306) and a significance level of 0.034, which is below 0.050. Thus, H0 is rejected, and Ha is accepted, confirming a positive relationship between capital structure and profitability. The R Square (R²) value of 0.538 reveals that 53.8% of profitability variability is accounted for by changes in capital structure. These findings provide strategic insights for PT Jamkrida Jakarta in optimizing its capital structure to enhance profitability amidst dynamic economic conditions.
Pengaruh Pembayaran Digital terhadap Pertumbuhan Ekonomi Indonesia: Analisis Moderasi Tingkat Pengangguran dan Inflasi Arief Bachtiar; Dewi Sri Maulydia; Fajar Ramadhan; Rehan Isnan Purwandika
Journal of Trends Economics and Accounting Research Vol 5 No 2 (2024): December 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i2.1779

Abstract

This research aims to analyze the effect of non-cash payments and money supply on economic growth in Indonesia, considering unemployment and inflation as moderating variables. The data used in this research is in the form of semesterly data for the period 2009-2023, sourced from data presented by Bank Indonesia and BPS. This research used a quantitative approach with Moderated Regression Analysis (MRA) method which was analyzed using Eviews software. The result of this research suggest that non-cash payment has a Prob. of 0.003 (<0.05) and with positive coefficient of 1.390, and money supply has a Prob. of 0.000 (<0.05) with positive coefficient of 0.160. However, unemployment rate has a Prob. of 0.588 (>0.05), and inflation has a Prob. of 0.521 (>0.05). Furthermore, the interaction result between non-cash payment and unemployment rate has a Prob. of 0.032 (<0.05) with a negative coefficient of -0.134, and the interaction result between money supply and inflation has a Prob. of 0.302 (>0.05). Thus, it is obtained that non-cash payments and money supply has a significant positive effect on economic growth. Meanwhile, the unemployment rate and inflation directly has no significant effect on economic growth. Moreover, in the moderation analysis, the unemployment rate can moderate the effect of non-cash payments on economic growth. Conversely, inflation cannot moderate the effect of money supply on economic growth.
Determinan Minat Beli Tiket Bioskop: Perspektif Produk, Harga, Lokasi dan Promosi Desti Dirnaeni; Christera Kuswahyu Indira; Irfan Ardiansyah
Journal of Trends Economics and Accounting Research Vol 5 No 2 (2024): December 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i2.1461

Abstract

The aim of this study is to analyze the determinants of purchase intention for tickets to Jungkook's *I AM STILL* documentary. The analytical method used involves primary data, described from quantitative data collected through the distribution of online questionnaires. The tests conducted in this study include validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, partial tests (T-tests), simultaneous tests (F-tests), and determination coefficient (R²). The sampling method employed in this study is purposive sampling, using IBM SPSS Statistics software, with a total sample size of 100 respondents. The T-test results show that the calculated t-values are greater than the critical t-values, as follows: Product (7.871 > 1.985), Price (5.007 > 1.985), Location (5.096 > 1.985), and Promotion (7.871 > 1.985). Thus, it can be concluded that these four independent variables have a partial influence on the purchase intention for tickets to Jungkook's *I AM STILL* documentary. The F-test results indicate that the calculated F-value of 102.326 is greater than the critical F-value of 2.69, meaning that the variables Product, Price, Location, and Promotion simultaneously influence the purchase intention for tickets to Jungkook's *I AM STILL* documentary.
Pengaruh Endorsment dan Pembuatan Konten Viral Tiktok Pada Buying Behavior Customer Rolando, Benediktus; Ferdian, Kevin
Journal of Trends Economics and Accounting Research Vol 5 No 2 (2024): December 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i2.1472

Abstract

Tiktok is an application where their main focus is to provide short videos based on the user's interest and current trends that are happening. By taking advantage of said feature, a brand could increase the Tiktok user's brand awareness about their brand and products by making certain short videos using Endorsements and Viral Marketing concepts. This research aims to determine how Endorsements and Viral Marketing effects the Buying Behavior of a customer or a Tiktok user. This research is done by using the quantitative method with primary data coming from distributing questionnaires to one hundred (100) people who have the Tiktok application and have an understanding about the concept of Endorsements and Viral Marketing. Said primary data was analyzed using SPSS program through various tests that include validation (r > 0.3), reliability (Cronbach's Alpha > 0.6: Endorsement = 0.907, Viral Marketing = 0.889, Buying Behavior = 0.902), normality (skewness between -2 to +2 and kurtosis between -7 to +7), heteroscedasticity, and multicollinearity (VIF = 2.033 < 10). The multiple linear regression analysis showed significant positive effects of both Endorsement (β = 0.506, p < 0.001) and Viral Marketing (β = 0.562, p < 0.001) on Customer Buying Behavior. The F-test results (F = 158.809, p < 0.001) confirmed that both variables simultaneously influence buying behavior. From these statistical tests, this research concluded that Endorsements and Viral Marketing have a significant positive impact on customer buying behavior among Tiktok users.