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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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Analisis Pengaruh Rasio Profitabilitas dan Solvabilitas Terhadap Harga Saham Perusahaan Sektor Pertambangan Tio Waskito Erdi
Journal of Trends Economics and Accounting Research Vol 5 No 3 (2025): March 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i3.1875

Abstract

The research conducted aims to determine and analyze the profitability ratio and solvency ratio in determining the stock price of mining sector companies after the global Corona Virus (Covid-19) pandemic. Research Method: The research conducted is a type of quantitative research, the population used in this study are mining sector companies listed on the IDX for the 2021-2023 period which is the period after the Covid-19 pandemic. The companies used as samples in the study were 14 companies with purposive sampling techniques, in this study using multiple linear regression analysis with the SPSS test tool. The results of the study showed that Return on Asset (ROA) had no effect on stock prices, Return on Equity (ROE) had no effect on stock prices, Debt to Equity Ratio (DER) had no effect on stock prices, and only Earning Per Share (EPS) had an effect on stock prices. From the results of the study, it was concluded that in the post-pandemic context, EPS showed a significant influence on the stock prices of companies in the Indonesian mining sector.
Sinergi Motivasi Kerja, Budaya Organisasi, dan Lingkungan Kerja dalam Meningkatkan Komitmen Organisasional Pegawai Rendy Noor Mukhlis Saputra; Much. Imron
Journal of Trends Economics and Accounting Research Vol 5 No 3 (2025): March 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i3.1883

Abstract

This study aims to determine whether work motivation, organizational culture, and work environment can influence the organizational commitment of employees at the village hall office in Mlonggo sub-district. In this study, the population was 96 employees at the village hall office in Mlonggo sub-district. The sampling technique used was saturated sampling, so that a sample was obtained in accordance with the number of the study population. The researcher used quantitative methodology, conducted validity tests, reliability tests, normality tests, multicollinearity tests, heteroscedasticity tests, multiple linear regression analysis, t-tests, f-tests, and evaluation of the coefficient of determination. The testing instrument used was SPSS software version 22. The findings of this study clarify that individual work motivation does not affect organizational commitment, although organizational culture and work environment positively and significantly affect organizational commitment. Simultaneously, work motivation, organizational culture, and work environment affect the organizational commitment of employees at the village hall office in Mlonggo sub-district. The percentage contribution of the independent variables of work motivation, organizational culture, and work environment to the dependent variable of organizational commitment is 0.560, or 56%.
Pengaruh Store Atmosphere, dan Promosi serta Kualitas Pelayanan terhadap Kepuasan Pelanggan Pada Coffee Shop Nursalmah, Vicky Yasmin; Sahir, Syafrida Hafni
Journal of Trends Economics and Accounting Research Vol 5 No 3 (2025): March 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i3.1907

Abstract

The development of coffee shops is quite rapid in the city of Medan. However, the satisfaction of coffee lovers has not been as expected, allegedly due to the unattractive atmosphere of the place, ineffective promotion and slow service. The purpose of the study was to determine the effect of store atmosphere, promotion and service quality on customer satisfaction at the coffee shop minum dulu halat Kec. Medan Area. The type of quantitative descriptive research with a case study. The population is 1200 coffee shop customers in 1 month and the number of samples is 93 people. The analysis technique uses a statistical model consisting of validity, reliability, classical assumptions, multiple linear regression, t-test, F-test and coefficient of determination (R2) using SPSS (Statistical Product and Service Solutions) software version 26. Data sourced from primary data and the data collection process using a questionnaire. The results of the study showed that partially there is an influence of store atmosphere, promotion, and service quality on customer satisfaction with each t-value (2.044, 2.828, 3.085) greater than t-table (1.987) and a significance level (0.044, 0.006, 0.003) smaller than 0.05. The F-value obtained > F-table (40.763> 2.710) with a significance level (0.000 <0.05), so the hypothesis is accepted, partially and simultaneously store atmosphere, promotion, and service quality have a positive and significant effect on customer satisfaction.
Pengaruh Inovasi Produk dan Penerapan E-Commerce Terhadap Peningkatan Pendapatan UMKM Rani Putri Debora Sitinjak; Syafrida Hafni Sahir
Journal of Trends Economics and Accounting Research Vol 5 No 3 (2025): March 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i3.1908

Abstract

The aim of this research is to determine the effect of product innovation on increasing income, to determine the effect of implementing e-commerce on increasing income and to determine the effect of product innovation and implementing e-commerce on increasing MSME income in Tanjung Rejo Village. The population in this study were 74 business actors in Medan City, Tanjung Rejo Subdistrict. The sample in the study was 74 people obtained using saturated samples. The data collection technique used in this research was carried out by distributing questionnaires. The analysis techniques used in this research are multiple linear regression, partial test (t test), simultaneous significance test (F test) and coefficient of determination. The results of the research show that product innovation has a positive and significant effect on increasing income, the application of e-commerce has a positive and significant effect on increasing income, and product innovation and the application of e-commerce simultaneously have an effect on increasing the income of MSMEs in Tanjung Rejo Village.
Pengaruh Struktur Modal dan CSR Terhadap Kinerja Keuangan Perusahaan Perbankan Sitompul, Andreas Sebastian; Hendrik E. S. Samosir; Mei Hotma Mariati Munte
Journal of Trends Economics and Accounting Research Vol 5 No 3 (2025): March 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i3.1913

Abstract

This study aims to determine the effect of capital structure and corporate social responsibility on the financial performance of banking companies listed on the IDX for the period 2021-2023. The research method used is quantitative with panel data regression analysis. The research population consists of 47 banking companies, and the sampling method used is purposive sampling, resulting in a research sample of 34 banking companies with a total of 102 observations. The research results show that capital structure has a positive and significant effect on financial performance. Corporate social responsibility has a negative and significant impact on financial performance. This indicates that 99.9% of financial performance can be explained by capital structure and corporate social responsibility.
Pengaruh Beban Pajak Tangguhan Terhadap Persistensi Laba, Penghindaran Pajak Dan Nilai Perusahaan Prastyatini, Sri Lestari Yuli; Candra, Yogi Karuna
Journal of Trends Economics and Accounting Research Vol 5 No 4 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i4.1984

Abstract

This study aims to analyze the impact of deferred tax expense on earnings persistence, tax avoidance, and firm value in property and real estate companies listed on the Indonesia Stock Exchange (IDX) for the period 2018–2022. A purposive sampling method was used to select samples from a population of 87 companies. Linear regression analysis was employed to analyze the data. The study shows that deferred tax expense has a positive and significant effect on earnings persistence with a t-value of 2.422, significance of 0.022, and R² of 0.173, and on firm value with a t-value of 6.653, significance of 0.000, and R² of 0.496, but has no effect on tax avoidance with a t-value of 1.479, significance of 0.153, and R² of 0.090.. This study is expected to serve as a reference for formulating more effective strategies in managing deferred tax expenses to enhance earnings persistence and firm value.
Pengaruh Biaya Produksi dan Current Ratio Terhadap Pertumbuhan Laba Perusahaan Subsektor Food and Beverage Devita Sari; Sri Wahyuni Jamal; Fenty Fauziah
Journal of Trends Economics and Accounting Research Vol 5 No 4 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i4.2063

Abstract

The availability of raw materials for the Food and Beverage industry is a sector that continues to grow and contributes greatly to supporting national economic growth. This opens up opportunities for Food and Beverage Subsector companies to increase their profit growth. Therefore, in increasing profit growth, it can be seen from two factors, namely production costs and current ratio. This study aims to analyze the effect of production costs and current ratio on profit growth in Food and Beverage Subsector companies. Data were collected through documentation techniques, which had a sample of 7 companies for 9 years (2015 - 2023) and a total of 63 data using purposive sampling techniques. This study uses a quantitative approach with multiple linear regression analysis techniques. The results of the study show that production costs have a smaller t-count value than the t table, which is -2,400> 2,000 and a sig. value. 0.019 < 0.05 or significance value is smaller than 0.05, then the production cost variable (X1) is stated to have a significant effect on profit growth (Y). While the current ratio has a calculated t value that is smaller than the t table value, which is 0.143 < 2,000 and a sig. value of 0.887 > 0.05 or significance value is greater than 0.05, then the current ratio variable (X2) is stated to have no significant effect on profit growth (Y). The implication of this study is the importance of managing operational costs efficiently. Companies should be careful in making financing decisions, because production costs that are too high can hinder profit growth. And efficient management of current assets remains important to maintain financial stability.
Peran Minat Beli dalam Memediasi Rasa Percaya, Persepsian Harga dan Risiko terhadap Keputusan Pembelian Salsabila, Hanif; Suliyanto, Suliyanto; Gunistiyo, Gunistiyo; Setyowati, Ratna Faridah
Journal of Trends Economics and Accounting Research Vol 5 No 4 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i4.2104

Abstract

This study aims to analyze the influence of consumer trust, price perception, and risk perception on purchasing decisions with purchase intention as a mediating variable at PT. Bangun Anugrah Beton Nusantara (PT. BABN). Respondents in this study were consumers who had purchased products from PT. BABN. A total of 145 respondents were selected using convenience sampling techniques. Data were collected through questionnaires and analyzed using the Structural Equation Modeling (SEM) method with the help of Smart PLS 3.0 software. The results showed that consumer trust, price perception, and risk perception had a significant effect on purchase intention. However, only price perception and risk perception had a direct effect on purchasing decisions, while the direct effect of consumer trust was not significant. Purchase intention proved to be the strongest determinant in explaining purchasing decisions (32.5%) and effectively mediated the relationship between the three independent variables and purchasing decisions. This finding confirms that the company's marketing strategy should prioritize the formation of purchase intention to encourage consumer purchasing decisions.
The Dow Jones Industrial Average as a Moderator in the Relationship Between Macroeconomic Variables and the JCI Dwijaya, I Kadek Bellyoni; Azis R, Abdul
Journal of Trends Economics and Accounting Research Vol 5 No 4 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i4.1886

Abstract

The purpose of this study is to determine and analyze the effect of macroeconomic variables including Money Supply, BI Rate, Inflation on the Composite Stock Price Index moderated by the Dow Jones Industrial Average Index. Using monthly data for the period 2013 – 2022 as many as 120 observations through a quantitative approach with the Fit model test analysis technique using the Smart-PLS application. The findings show that the Money Supply variable has a negative and insignificant effect, the BI Rate variable has an insignificant effect, Inflation and the Dow Jones Industrial Average have a positive and significant effect on the Composite Stock Price Index. The Dow Jones Industrial Average Index is able to moderate all macroeconomic variables on the Composite Stock Price Index on the Indonesia Stock Exchange. The strength of the United States stock market has a significant impact on the stock prices of developing countries, one of which is Indonesia, meaning that Indonesia's economic conditions are still dependent on developed countries, namely the United States in the long-term period. The reliance on global markets suggests that Indonesian policymakers and investors must carefully track international market trends, especially in the United States, when developing strategies and making investment decisions. The reliance on global markets suggests that Indonesian policymakers and investors must carefully track international market trends, especially in the United States, when developing strategies and making investment decisions.
Pengaruh Tekanan Stakeholder Internal dan Eksternal Terhadap Kualitas Corporate Social Responsibility Hanifah, Annisa Nur; Aristanti Widyaningsih
Journal of Trends Economics and Accounting Research Vol 5 No 4 (2025): June 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i4.1971

Abstract

This study examines the influence of internal and external stakeholder pressure on corporate social responsibility (CSR) disclosure and reporting quality. Several studies have examined the impact of internal stakeholder pressure (e.g., employees and managers) and external stakeholders. However, there are still many dilemmas for companies in integrating corporate social responsibility reporting to meet stakeholder legitimacy. Therefore, this study attempts to examine the influence of internal stakeholder pressure groups: employees and managers and external: investors, government, environmental communities and social media on CSR disclosure and quality. We use Systematic Literature Review as a research methodology with PRISMA guidelines. We analyzed 40 empirical studies on the influence of stakeholder pressure on CSR. This study shows that internal stakeholders (consisting of employees and managers) and external stakeholders (consisting of investors, social media, environmental communities and government) have different pressures on CSR disclosure and quality. In addition, each stakeholder can synergize to improve the disclosure and quality of the company's CSR. Therefore, a manager as a stakeholder who has a direct impact on CSR reporting, can adjust their managerial strategies, especially those that affect disclosure, with new information needs from other stakeholders. The limitation of this study is the research focus is too broad such as the research area is not limited to the company sector studied. With a research area that is too broad, there are different research results because the conditions in each country and each sector are different. This is a suggestion for future research to see the influence of stakeholders in a focused manner, such as categorized by region of developed or developing countries, or from the mining, health, manufacturing sectors, and others.

Page 26 of 38 | Total Record : 379

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