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Suginam
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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 Faktor Internal terhadap Return Saham Perusahaan Farmasi di Indonesia Tahun 2020-2024 Oktafiana Akmal; Yuni Shara
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.v5i4.2105

Abstract

Stock return is an important indicator that reflects the level of profit earned by investors. However, fluctuations in stock returns are often influenced by several internal company factors that are not fully understood comprehensively. This study aims to examine the effect of profitability, liquidity, company size, board size, and net income on stock returns in pharmaceutical companies in Indonesia during the period 2020-2024. To solve these problems, a quantitative approach is used with multiple linear regression methods. The data analyzed comes from the financial statements and stock prices of pharmaceutical companies listed on the Indonesia Stock Exchange, with a total sample of 11 companies with a 5-year observation period. This study used multiple linear regression analysis using IBM SPSS 27. The results showed that at a significant level of 95%, it could not be concluded that liquidity, profitability, net worth, and board size had a partial effect on stock returns. However, at the same level of significance, it can be concluded that company size has a partial effect on stock returns. Simultaneously, at the 95% significance level, liquidity, profitability, net worth, firm size, and board size have an effect on stock returns. Profitability, liquidity, company size, board size, and board of directors size have an effect on stock returns. Profitability, liquidity, company size, board size, and net income simultaneously have an Adjusted R Square of 27.2%, which highlights the fact that there are other variables not included in this study that have an influence on stock returns. This research provides insight to investors and company management that company size is an important factor in making investment decisions.
Pengaruh Rasio Keuangan terhadap Harga Saham: Studi pada Perusahaan Properti dalam Indeks Kompas100 Fadawkas, Reza Risyad; Nursanta, Edy; Widiyarsih, Widiyarsih; Masitoh, Siti
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.v5i4.2113

Abstract

This study aims to analyze the effect of Debt to Equity Ratio (DER), Return on Equity (ROE), and Price to Book Value (PBV) on the stock price of property sub-sector companies in the Kompas100 Index for the 2019-2023 period. The type of data used is secondary data, with purposive sampling. The analysis uses the classical assumption test, multiple linear regression, coefficient of determination, F test, and t test. Based on the discussion that has been carried out on the effect of Debt to Equity Ratio (DER), Return on Equity (ROE), and Price to Book Value (PBV) on the Stock Price of property sub-sector companies listed in the Kompas100 Index for the 2019-2023 period, it can be concluded that the Debt to Equity Ratio (DER) variable has a significant negative effect on the Stock Price of property sub-sector companies listed in the Kompas100 Index for the 2019-2023 period. The Return on Equity (ROE) variable has a significant negative effect on the Stock Price of property sub-sector companies listed on the Kompas100 Index for the 2019-2023 Period. The Price to Book Value (PBV) variable has a significant positive effect on the Stock Price of property sub-sector companies listed on the Kompas100 Index for the 2019-2023 Period. Debt to Equity Ratio (DER), Return on Equity (ROE), and Price to Book Value (PBV) have a significant effect on the Stock Price of property sub-sector companies listed on the Kompas100 Index for the 2019-2023 Period. The Price to Book Value (PBV) variable has the most dominant effect on the Stock Price of property sub-sector companies listed on the Kompas100 Index for the 2019-2023 Period.
Studi Kuantitatif tentang Pengaruh Citra Merek, Promosi, dan Kualitas Produk terhadap Keputusan Pembelian Produk Skincare Yuniawaty, Yunni; Istichanah, Istichanah; Dewi W, Christina; Azmi, Nurul
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.v5i4.2123

Abstract

This study aims to determine the Influence of Brand Image on Purchasing Decisions on The Originote skincare products partially. To determine the Promotion on Purchasing Decisions on The Originote skincare products partially. To determine the Influence of Product Quality on Purchasing Decisions on The Originote skincare products partially. To determine the Influence of Brand Image, Promotion, and Product Quality on Purchasing Decisions on The Originote skincare products simultaneously. The analysis method in this study is to use primary data in the form of distributing questionnaires. The population in this study were students of the Management Study Program, Gunadarma University, Class of 2022 with a sample of 100 respondents. Data analysis using SPSS, through validity tests, reliability tests, normality tests, heteroscedasticity tests, multicollinearity tests, multiple linear regressions, T tests, F tests, and coefficients of determination. The results of the study showed that the influence of promotion partially did not have a significant effect on Purchasing Decisions on The Originote Skincare products. Meanwhile, the Brand Image and product quality variables have a significant effect on Purchasing Decisions on The Originote Skincare products. In addition, the results of the study also show that the variables Brand Image, Promotion and Product Quality have a simultaneous effect on purchasing decisions on The Originote Skincare products.
Peran Promosi, Kualitas Website, dan Kepercayaan dalam Meningkatkan Kepuasan Pelanggan E-Commerce Blibli Ramadhan, Ibnu Cahyo; Supriyadi, Muhammad Edy; Aldila Kurnia Dian Permata Sari
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.v5i4.2128

Abstract

The purpose of this study is to analyze the effect of Promotion, Website Quality, and Trust on Blibli E-commerce customer satisfaction. The analysis method in this study uses quantitative primary data, the test stages carried out are: validity test, reliability, normality, multiple linear regression, coefficient of determination, F test, and t test. The data used in this study used a questionnaire instrument, and valid data that had been collected were 100 respondents. The sampling method in this study was non-probability sampling with purposive sampling technique. The test tools used included classical assumption test, normality test, multicollinearity test, heteroscedasticity test, multiple linear regression analysis, coefficient of determination (R2), hypothesis test including statistical test (F test) and partial test (t test) using SPSS 26 software. The results of this study indicate that the promotion variable has a partial effect on customer satisfaction, the website quality variable does not have a partial effect on customer satisfaction, and the trust variable has a partial effect on customer satisfaction, the most dominant variable on customer satisfaction is the promotion variable. Keywords: Promotion, Website quality, promotion, customer satisfaction.
Effect of Environmental Performance on Firm Value in Indonesian Stock Exchange: Intervening Role of Profitability Muqorobin, Masculine Muhammad; Simamora, Alex Johanes
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.v5i4.1925

Abstract

This study aims to examine the effect of environmental performance on firm value, with profitability serving as a mediating variable. The research sample consists of 171 manufacturing companies listed on the Indonesia Stock Exchange and participating in the PROPER program during the period 2017–2019. Environmental performance is measured using the PROPER environmental performance rating. Firm value is measured using Tobin’s Q, while profitability is measured by return on equity (ROE). The analysis method employed includes regression analysis to test direct effects and the Sobel test to assess indirect effects. Based on the results of data analysis, this study demonstrates that (1) environmental performance has a positive effect on profitability, (2) profitability positively affects firm value, and (3) environmental performance also has a direct positive impact on firm value. Furthermore, the study confirms the mediating role of profitability, indicating that environmental performance indirectly enhances firm value through improved profitability. This research contributes to fulfil the inconsistent findings reported in prior Indonesian studies.
Peran Strategis Transformasi Digital dalam Meningkatkan Daya Saing UMKM Tekstil Indonesia Iskandar, Ihsan
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.v5i4.2089

Abstract

This study aims to analyze the influence of viral marketing, brand awareness, and lifestyle on purchasing decisions with the mediation variable of purchase interest at Point Coffee Indomaret. This study uses primary data collected through the distribution of questionnaires from 250 respondents who are consumers of Point Coffee Indomaret, using purposive sampling. Data were analyzed using partial least square-structural equality modeling (PLS-SEM) with the help of the SmartPLS statistical application. The results of the study indicate that viral marketing, brand awareness, and lifestyle have an effect on purchase interest. Viral marketing, lifestyle, and purchase interest have an effect on purchasing decisions. Viral marketing has an effect on purchasing decisions with purchase interest as a mediation variable, brand awareness has no effect on purchasing decisions with purchase interest as a mediation variable, lifestyle has an effect on purchasing decisions with purchase interest as a mediation variable.
Analisis Penurunan Nilai Aset Tetap Terhadap Kinerja Perusahaan Najwa Haura Lahya; Annisa Dwi Wilatikta; Keysha Tri Hapsari
Journal of Trends Economics and Accounting Research Vol 6 No 1 (2025): September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i1.1996

Abstract

GoTo is the result of a merger between Gojek and Tokopedia which has various assets that support its operations and business growth, one of which is fixed assets. Fixed assets are one of the important components in a company's financial balance sheet that affect the company's performance. However, in its operational activities, in 2024, GoTo experienced a drastic decrease in fixed assets of IDR 10.9 trillion or around 20.13% compared to 2023. Therefore, this study is intended to identify whether the decrease in the value of fixed assets that occurred affected the company's performance at PT. GoTo Gojek Tokopedia Tbk. Where the research method used in this study is a descriptive qualitative method, which relies on data collection techniques through literature reviews from several sources and analyzes the data obtained using secondary data types to obtain research results. This study shows that the decrease in the value of fixed assets actually has a positive impact on the performance of PT. GoTo Gojek Tokopedia Tbk. This is marked by a decrease in depreciation expenses from IDR 2.67 trillion to IDR 744 billion, increasing net income, reducing losses experienced and maintaining stable cash flow.
Pengaruh Strategi Promosi dan Harga terhadap Kepuasan Pelanggan pada UMKM Kuliner Azizah Mutiara; Rendi Juanda; Dian Purnamasari
Journal of Trends Economics and Accounting Research Vol 6 No 1 (2025): September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i1.2064

Abstract

This study aims to analyze the influence of promotional and pricing strategies on customer satisfaction and their impact on customer satisfaction at the Mie Ayam Mamak Bayu culinary MSME located in Deli Serdang Regency, North Sumatra. The research problem stems from the fluctuation in the number of customers despite the implementation of certain promotions and pricing. The research approach used is quantitative with a survey method. Primary data were collected by distributing questionnaires to 30 active customers selected by purposive sampling. The data analysis technique used multiple linear regression through SPSS software. The results of the F test showed that promotional and pricing strategies simultaneously had a significant effect on customer satisfaction (F = 19.610; p = 0.000). Partially, promotional strategies (t = 2.745; p = 0.010) and prices (t = 3.129; p = 0.004) had a positive and significant effect on customer satisfaction. Customer satisfaction was also proven to significantly influence consumer satisfaction (t = 5.712; p = 0.000). These findings indicate that effective promotions and appropriate prices can shape customer satisfaction and loyalty. This research provides strategic recommendations for MSMEs to design targeted promotions and prices to increase business competitiveness.
Pengaruh Kualitas Produk dan Pelayanan Terhadap Keputusan Pembelian Khayru Aqillah; Ririn Virnanda; Dian Purnama Sari
Journal of Trends Economics and Accounting Research Vol 6 No 1 (2025): September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i1.2065

Abstract

D’Celup Chicken Crispy is a well-known fried chicken culinary brand in Indonesia, recognized for its crispy fried chicken and diverse sauce options that attract consumers. In this context, the company must be able to observe consumer behavior that influences purchasing decisions as part of its marketing efforts. Therefore, this study aims to examine the influence of product quality and service quality on purchasing decisions, with active customers of D’Celup Chicken Crispy Medan as the research object. The research was conducted at six branch locations of D’Celup Chicken Crispy in Medan City, from May 28, 2025, to June 8, 2025. This study employed a quantitative descriptive research method. Sampling was carried out using purposive sampling to target respondents who met the criteria, drawn from a population of 58 using the Slovin formula. Data were collected through questionnaires and analyzed using multiple linear regression. The analytical tool used was IBM SPSS Statistics 26. The findings reveal that both product quality and service quality have a positive and significant effect on purchasing decisions simultaneously. Furthermore, it is also proven that product quality has a positive and significant effect on purchasing decisions, as does service quality.
Strategi Penanggulangan Dampak Pembangunan Jalan Tol Terhadap Sosial dan Ekonomi Masyarakat Lokal Daud Em Paulia; Fahrudin
Journal of Trends Economics and Accounting Research Vol 6 No 1 (2025): September 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i1.2069

Abstract

This research is based on the construction of the Probolinggo–Banyuwangi (Probowangi) toll road, part of which passes through Sentong Village, Krejengan District, Probolinggo Regency. The project is a national infrastructure megaproject aimed at connecting Kraksaan (Probolinggo) to Ketapang (Banyuwangi) in East Java. While it offers benefits such as improved accessibility and economic opportunities, the construction also brings negative impacts to local communities, including the conversion of productive land, disruption of livelihoods, damage to local infrastructure, as well as social and environmental effects. In response to these issues, this study aims to identify and analyze strategies to mitigate the social and economic impacts of toll road development on local communities, using Krejengan District as a case study. The research method used is field research with a qualitative approach, conducted through observation, interviews, and documentation. Data were collected from interviews with project managers and workers involved in the construction. The findings indicate that mitigation strategies were carried out through participatory approaches and social responsibility. These strategies included providing fair compensation, involving local labor, protecting productive land, and ensuring irrigation systems remain functional. This participatory and socially responsible approach has proven effective in minimizing negative impacts while maintaining a balance between development interests and community welfare.