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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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Optimalisasi Layanan dan Keamanan: Studi Atas Implementasi Mobile Banking di Era Digital Andni, Riyan; Sattar
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.v6i1.2078

Abstract

This research aims to identify challenges in implementing mobile banking services and security at Bank Rakyat Indonesia. The large number of customer complaints has become an encouragement for researchers, with the hope that the results of this research can help improve the quality of mobile banking features to meet customer satisfaction. The research method used is a qualitative method with a field study approach. The research results show that advances in technology and information, especially mobile banking applications, have become significant progress in the banking sector. Mobile banking is a digital financial service in the form of an application that helps bank customers easily carry out banking transactions via smartphone. Using this application makes it easier for customers to carry out transactions anytime and anywhere without having to visit a bank office. However, there are several disadvantages to using this application, such as potential vulnerability to hackers posing as financial institutions, the need for a stable internet network, the risk of data theft, and the need for a sophisticated smartphone. With this, customers don't need to worry, Bank BRI has implemented a guaranteed security system, obtaining approval from the OJK and the Savings Loan Institution (LPS). BRI mobile banking services are also equipped with biometric security technology through the BRImo application, so users can log in to their BRImo account using fingerprints or facial recognition.
Pengaruh Viral Marketing dan Brand Awarness Terhadap Purchase Decision Vina Islami; Heirunissa
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.v6i1.2080

Abstract

This study aims to examine the influence of viral marketing and brand awareness on consumer purchase decisions in Indonesia’s e-commerce sector. The research employed an associative quantitative method with a survey approach, distributing closed-ended questionnaires using a Likert scale to 180 respondents. Data were analyzed using the Structural Equation Modeling (SEM) technique based on SmartPLS. The findings indicate that viral marketing has a positive and significant effect on purchase decisions, demonstrating that promotional content disseminated massively through social media is effective in attracting consumer buying interest. Furthermore, brand awareness was also found to have a significant impact on purchase decisions, where a high level of brand awareness strengthens consumers’ tendency to choose a product. The study also reveals that viral marketing indirectly influences purchase decisions through increased brand awareness, which strengthens the brand’s position in consumers’ minds. The significance value for the effect of viral marketing on purchase decisions obtained a p-value of 0.000 < 0.05, indicating a positive and significant relationship. The significance value for the effect of brand awareness on purchase decisions was also p-value 0.000 < 0.05, confirming that brand awareness is essential for involving multiple brands in consumers’ consideration set during the purchase decision process. The significance value for the effect of viral marketing on brand awareness was p-value 0.000 < 0.05. These findings highlight the importance of integrating viral marketing strategies with brand awareness enhancement efforts to improve competitiveness in the e-commerce industry.
Pengaruh Tingkat Kesehatan Bank melalui Metode RGEC terhadap Nilai Perusahaan pada Bank yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024 Ananda Dwi Maulidiah; Gardina Aulin Nuha; Ibna Kamelia Fiel Afroh
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.v6i1.2138

Abstract

The PBV of the banking sector listed on the Indonesia Stock Exchange (IDX) experienced a significant decline from 2020 to 2024. This decline in PBV serves as the basis for this study to gain a deeper understanding of the causes behind the decrease in firm value in the banking sector, as well as to examine the effect of implementing the RGEC method on firm value, which can be applied to help the banking sector maintain profitability amid industry pressures. This study aims to examine the effect of bank health level using the RGEC method (Risk Profile, Good Corporate Governance, Earnings, and Capital) on the firm value of banks listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research covers the banking sector listed on IDX with a total sample of 43 banks over five years of observation, resulting in 215 panel data. The independent variables consist of Non-Performing Loans (NPL), Good Corporate Governance (GCG) proxied by institutional ownership, managerial ownership, and audit committee, Return on Assets (ROA), and Capital Adequacy Ratio (CAR). The dependent variable, firm value, is proxied by Price Book Value (PBV). The analysis method used is multiple linear regression with the assistance of SPSS 26. The results indicate that NPL has a negative and significant effect on firm value. GCG has no significant effect on firm value. Meanwhile, ROA and CAR have positive and significant effects on firm value. These findings suggest that credit risk, profitability, and capital are the main factors influencing the firm value of banks from an investor's perspective.
Analisis Good Corporate Governance dan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan Riyana Farida; Ahmad Hijri Alfian
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.v6i1.2173

Abstract

This study aims to determine the influence of the board of directors, audit committee, independent commissioners, managerial ownership, and Corporate Social Responsibility on the financial performance of companies listed on the IDX-MES BUMN 17 for the 2021-2023 period. The population in this study is all companies listed on the IDX-MES BUMN 17 during the 2021-2023 period. This study uses a sampling technique, namely the purposive sampling method by taking samples from the population, selected companies that meet the criteria to be sampled as many as 16 companies, the data used in this study is secondary data obtained from the annual reports and sustainability reports of each company. The results of this study indicate that the board of directors has a significant negative effect on financial performance based on a coefficient value of -0.007 with a significance value of 0.034. The audit committee, independent commissioners and Corporate Social Responsibility (CSR) have a positive and significant effect on the company's financial performance based on a significance value <0.05. Meanwhile, managerial ownership does not affect financial performance based on a regression coefficient of 1.825 with a significance value of 0.587.
Pengaruh Kualitas Produk, Citra Merek, dan Kepercayaan Merek Terhadap Loyalitas Pelanggan Mhd Rizki Hidayat; Elvina; Yanto Zelibu
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.v6i1.2209

Abstract

This study aims to determine the effect of product quality on customer loyalty partially. To determine the effect of brand image on loyalty partially. To determine the effect of product quality on customer loyalty partially. To determine the effect of product quality, brand image and trust on customer loyalty simultaneously. The analysis method in this study is to use primary data in the form of distributing questionnaires. The population in this study were Dayasa Coffee Rantauprapat customers with a sample of 96 respondents. Data analysis used SPSS Version 23, through validity tests, reliability tests, normality tests, heteroscedasticity tests, multicollinearity tests, multiple linear regression, T tests, F tests, and coefficients of determination. The results showed that the influence of product quality, brand image and brand trust partially had a significant effect on customer loyalty. In addition, the results of the study also show that product quality, brand image and brand trust have a simultaneous effect on customer loyalty, because the brand image variable has the most value on customer loyalty of Dayasa Coffee Rantauprapat, so researchers are more concerned with improving the taste of Dayasa Coffee Rantauprapat's flagship product to better enhance an attractive brand image. Researchers are also expected to expand the brand image variable and can add variables that are not in this study such as Price, Beauty Influencer, Live Streaming, so that in the future they can achieve customer loyalty.
Peran Artificial Intelligence dalam Mitigasi Risiko Transaksi Mobile Banking: Tinjauan Governansi dan Etika Data Wiriani, Erni; Jauharil Maknuni; Puspita, Esti Alemia; Masitah, Masitah
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.v6i1.2223

Abstract

The advancement of Artificial Intelligence (AI) technology has brought significant transformation in the digital banking sector, particularly in mobile banking services. One of the main challenges in this development is the increasing risk of suspicious transactions, including fraud and data misuse. This study aims to analyze the role of AI in mitigating the risks of suspicious transactions while reviewing the accompanying aspects of data governance and ethics. Using a qualitative approach through literature review and a case study at Bank Syariah Indonesia, Aceh Timur branch, which has implemented an AI-based fraud detection system, research data were obtained from the analysis of internal bank documents, in-depth interviews with IT staff and compliance managers, as well as observations of mobile banking operational processes. The findings indicate that AI is capable of enhancing both speed and accuracy in detecting unusual transaction patterns in real time. However, the effectiveness of AI implementation highly depends on sound technology governance, strict data protection policies, and the system’s alignment with ethical principles and transparency. In addition, the success of risk mitigation is also determined by the ability of financial institutions to maintain algorithm accountability and ensure the absence of bias in automated decision-making. This study emphasizes the importance of synergy between technological innovation and strong governance principles to create a safe, trustworthy, and equitable digital financial system. Recommendations are provided to strengthen internal banking policies related to algorithm auditing, customer data protection, and digital ethics training for AI system developers.
Pengaruh Leverage dan Ukuran Perusahaan Terhadap Kebijakan Dividen Pada Perusahaan Indeks High Dividend 20 Rina Saputeri; Muhammad Iqbal Pribadi; Sri Wahyuni Jamal
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.v6i1.2225

Abstract

This This study aims to determine the effect of leverage and company size on dividend policy. The method used in this study is panel data regression, and purposive sampling was used in data collection. The main population in this study consists of companies listed on the High Dividend 20 Index, totaling 38 companies, with a sample size of 32 companies. The study period spans from 2018 to 2023, resulting in 192 observations. In this study, dividend policy is measured using the Dividend Payout Ratio (DPR), leverage using the Debt to Equity Ratio (DER), and company size measured using Size. The results of this study indicate that leverage has a positive and significant effect on dividend policy, and company size has a negative and significant effect on dividend policy.
Pengaruh Kinerja Keuangan Dan GCG Terhadap Financial Distress Pada Perusahaan Sektor Energi yang Terdaftar di BEI Tahun 2020-2023 Pratama, Flower Indah; Marginingsih, Ratnawaty; Yulianti, Wiwit Rohaeni
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.v6i1.2231

Abstract

The growth of power generation in Indonesia has seen a 72% increase in capacity over the past decade, reflecting significant improvements in Indonesia's energy sector. In addition, commodity price fluctuations and high investment needs require companies in the energy sector to effectively manage financial risks well through optimal financial performance and good corporate governance implementation. This study aims to determine the effect of financial performance proxied by (ROA and DER) and good corporate governance proxied by (independent commissioners and institutional ownership) on financial distress in energy sector companies listed on the Indonesia Stock Exchange for the period 2020-2023. This study uses quantitative statistical methods with multiple linear regression approaches through the SPSS program. The study findings indicate that financial performance proxied by ROA and DER partially affects financial distress, each with a significance value of 0.000. Conversely, partially, good corporate governance proxied by independent commissioners produced a sig value of 0.358 and institutional ownership proportion with a sig value of 0.589, indicating that both indicators did not affect financial distress in energy sector companies listed on the IDX for the 2020-2023 period. However, simultaneously, financial performance and good corporate governance have an impact on financial distress in energy sector companies listed on the Indonesia Stock Exchange for the 2020-2023 period with a sig value of 0.000 and an adjusted R Square value of 87.9%.
Implementasi Sistem Manajemen Mutu ISO 9001:2015 Untuk Pencapaian Kinerja Unggul di Organisasi Syaipul Bachren; Trisninawati, Trisninawati
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.v6i1.2242

Abstract

This study aims to analyze the role of implementing the ISO 9001:2015 Quality Management System in achieving superior organizational performance measured through the Baldrige Excellence Framework (BEF). The research employs a qualitative literature review approach, examining scientific and official standard sources from 2021 to 2025. Data analysis is carried out descriptively and critically, evaluating the alignment of ISO 9001:2015 principles—such as the process approach, Plan-Do-Check-Act (PDCA) cycle, and risk-based thinking—with BEF performance assessment categories including leadership, strategy, customers, workforce, operations, and results. Findings indicate that organizations consistently implementing quality management systems better satisfy BEF criteria, significantly enhancing operational efficiency, customer satisfaction, and competitiveness. The integration of ISO 9001:2015 with BEF also fosters a strong culture of continuous improvement and innovation within organizations. The study concludes that a structured, in-depth Quality Management System serves as an effective strategy for organizations aiming to thrive and excel amid dynamic, complex business environments.
Analisis Perlakuan Biaya Lingkungan pada Puskesmas Tanggetada: Perspektif Akuntansi Lingkungan Jumliana, Jumliana; Syahrir, Sasmita Nabila; Nichen, Nichen
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.v6i1.2260

Abstract

This study aims to analyze the enviromental cost tretment at the Tanggetada Health Center, Kolaka Regency, within the framework of environmental accounting. The research employed a qualitative approach with a descriptive method. Data were collected through observation, in-depth interviews with the head of the health center and financial staff, as well as documentation of operational reports. The findings indicate that Tanggetada Health Center has implemented several enviromental cost managment practices, particularly in medical and non-medical waste management. However, these costs have not been classified separately in the financial statementes but are still merged with general operational costs. This reduces the transparency and accountability of financial statement to evaluate the effectiveness of environmental programs. This study emphasizes the importance of separate recording of environmental costs to support transparency, public accountability, and sustaindable development goals. In addition, this study provides practical implications for local goverments as a basis for drafting technical regulations, as well as academic contributions to enrich the literature on environmental accounting in the health sector. Therefore, this study is not only relevant for Tanggetada Health Center but also serves as a reference for other health institutions in integrating environmental accounting to support transparency, accountability and organizational sustainbility.

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