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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
Analisis Sistem Informasi Penggajian Pegawai Instansi Pemerintah Daerah Nurhalisa Wahab; Arnadi Chairunnas; 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.v6i1.2264

Abstract

This researchh aims to analyze the implementation of the accounting informatiion system for employee payroll at the BKKBN Office in Watubangga District, Kolaka Regency. The main focus of the research is to compare the payroll system of civil servants (PNS), which is already digital-based, with that of honorary staff, which is still processed manually.The researcch method used is qualitative, with data collection techniques including observation, interviews, and documentation. The findings reveal that the payroll of civil servants is managed in a structured manner through a centrally integrated system using a digital attendance application (Evisum). Meanwhile, the payroll system for honorary employees still relies on manual attendance and conventional salary calculations by administrative staff. This manual system has weaknesses that may lead to delays, recording errors, and a lack of transparency.Based on these findings, it is recommended that the BKKBN Office of Watubangga develop a simple payroll information system specifically for honorary staff and conduct technical training for administrative personnel to ensure a more efficient and accountable payroll process. This study is expected to serve as an evaluation tool and contribute to the development of accounting information systems in regional government agencies.
Pengaruh Fasilitas Kerja, Gaya Kepemimpinan dan Motivasi Kerja Terhadap Kinerja Karyawan Nabila Anisah Putri; Herry Sussanto
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.v6i1.2257

Abstract

The influence of work facilities, leadership style, and work motivation on employee performance at CV Sebelas Saudara Sejahtera is the objective of this study. By using quantitative primary data, the analysis procedures of this study include normality test, multicollinearity, heteroscedasticity, t-test, F-test, and significance coefficient. In this study, a questionnaire serves as an instrument for collecting data. and the number of valid data successfully collected from respondents is 40. Total sampling, which is a nonprobability sampling method, is used for this study in terms of sampling. SPSS is a statistical data processing software tool used to analyze the data in the study. The research findings show that the variable of work facilities does not have an impact on employee performance, this indicates that even though work facilities are available, it does not directly improve the performance of CV Sebelas Saudara Sejahtera employees. Meanwhile, the variables of leadership style and work motivation have an impact on employee performance at CV Sebelas Saudara Sejahtera. This means that the way leaders lead and the company's ability to motivate employees play an important role in encouraging work improvement. An effective leadership style can create a conducive work environment, while high work motivation encourages employees to be more productive and committed to their duties. For the F test, the significance value is 0.000, which is smaller than 0.05, so work facilities, leadership style, and work motivation simultaneously affect the performance of CV Sebelas Saudara Sejahtera Tangerang employees. The coefficient of determination (R²) value of 0.717 or 71.7% indicates that 71.7% of the variation in changes in employee performance can be explained by variations in work facilities, leadership style, and work motivation. This shows that although work facilities are not individually significant, in the context of a combination of other factors, the presence of work facilities still contributes to improving overall performance.
Pengaruh Etos Kerja, Disiplin Kerja dan Pengembangan Karir Terhadap Prestasi Kerja Pegawai di Badan Perencanaan Pembangunan Daerah Nur Annisa; Bobby Fahreza; Juli Gusnawita Sitepu; Wanny Septiani Wicaksini; Veronika Margaretta Silitonga; Ismail Nasution; Supar Wasesa
Journal of Trends Economics and Accounting Research Vol 4 No 1 (2023): September 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i1.815

Abstract

Human resources in an organization are very important where human resources are needed in an organization for the progress of the organization. Employees are one of the components that determine the success of work activities within the organization. Serious attention must always be given to managing human resources, in this case employees. Work performance is the result of work that a person has achieved from their work behavior in carrying out work activities. In line with the development of the times and technology, one of the government agencies, namely the Regional Development Planning Agency (BAPPEDA), East Aceh Regency, has long started making changes in implementing administration, work mechanisms and services with the aim of ensuring that the agency is able to maintain work performance. However , a phenomenon that often occurs in BAPPEDA East Aceh Regency is the low work performance of employees which causes the administrative service process to be slow and many problems often arise. The decline in employee work performance is due to the lack of employee work discipline. Another problem is the work ethic which is still lacking. low level can be seen from a lack of optimizing one's potential, lack of cooperation between employees, lack of optimizing the time given, lack of friendliness, lack of discipline in work, etc. Work discipline is the real practice of employees regarding the rules contained in an organization. An employee's career is a series of activities or behavior related to an employee's experience and work activities from the time he joins an organization/company as a new employee until the employee retires/is laid off or dies. To improve the work performance of the Regional Development Planning Agency (Bappeda) of East Aceh Regency for each employee, this cannot be separated from the work ethic, work discipline and career development that these employees believe in. Employee discipline is one of the things that greatly influences the the level of work performance of an employee himself. Career development is the process of increasing a person's work abilities which encourages an increase in work performance in order to achieve the desired career. Career development activities are supported by the agency, so the agency expects feedback from employees, namely in the form of work performance. Work ethic has a positive and significant effect on the work performance of employees at the Regional Development Planning Agency (Bappeda East Aceh Regency). Work discipline has a negative and insignificant effect on the work performance of employees at the Regional Development Planning Agency (Bappeda East Aceh Regency). Career development has a positive and significant effect on employee work performance at the Regional Development Planning Agency (Bappeda, East Aceh Regency). Work ethic, work discipline and career development on employee work performance at the Regional Development Planning Agency (Bappeda East Aceh Regency)
Analysis the Effect of Money Ethics and Tax Morale on Tax Evasion With Lifestyle as a Moderation Variabel Angella Keristiani Tia; Djunita Permata Indah
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.v4i2.909

Abstract

This study aims to determine the effect of money ethics and tax morals on tax evasion with lifestyle as a moderating variable. This study uses a quantitative approach with purposive sampling as a sampling technique. The questionnaire was distributed electronically to 130 taxpayers who live in West Kalimantan, especially Pontianak city. Statistical testing using Statistical Product and Service Solutions (SPSS), shows the results that tax morals and money ethics have a positive and significant effect on tax evasion. Lifestyle as a moderating variable is also able to strengthen the influence of tax morals and money ethics on tax evasion. Based on the T-test result with the results of money ethics = 0.001, tax morals = 0.000 and lifestyle = 0.034, which is less than 0.5, thus indicating that H0 is rejected, meaning that money ethics, tax morals and lifestyle also have a significant influence on tax evasion. The implications of this research are expected to be useful, especially for the government so that the government can prevent companies from committing tax evasion.
Pengaruh Kecerdasan Emosional dan Quality of Work Life Terhadap Kinerja Perawat Sri Reski, Astria Utami; Almansyah Rundu Wonua; Ismanto
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.v4i2.950

Abstract

This study aims to determine: (1) The Effect of Emotional Intelligence on Nurse Performance (Study at Antam Pomalaa Hospital). (2) The Effect of Quality of Work Life on Nurse Performance (Study at Antam Pomalaa Hospital). This research uses a quantitative method approach. Data collection in this study used observation, documentation and questionnaires. The population of this study were all nurses at Antam Pomalaa Hospital. While the sample of this study amounted to 34 nurses by determining the sample using the census technique. Testing of research instruments using validity tests and reliability tests with SPSS 25.0. The data analysis technique used in this research is Structural Equation Modeling (SEM) based on Partial Least Square (PLS) through measurement model testing (outer model) and structural model testing (inner model) with Smart PLS 3.0. Based on the results of the study, it is known that the Emotional Intelligence variable has a positive and significant effect on Nurse Performance as indicated by the P-Values value of 0.039. And the Quality of Work Life variable also has a positive and significant effect on Nurse Performance, this is indicated by the P-Values value of 0.017.
Strategi Naratif Dalam Iklan Online: Menganalisa Pengaruh Introducing Jo & Jek Terhadap Sikap Penonton di Platform Youtube Carlos Pingsen Pratama; Vincent So; Sunoto; Muhammad Hafiz Ivan Irawan; Jenifer Lim
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.v4i2.1000

Abstract

Currently, narrative online advertising is considered effective because it can shape consumer attitudes through beliefs, feelings (affect) and behavioral intentions. Narrative-style ads are in focus because they are able to shape consumer attitudes through interesting stories and provide useful information. The objectives of this study also include understanding how Jo&Jek's narrative ads influence viewers' perceptions of the brand. In addition, this study also revealed that demographic factors such as gender and online ad viewing habits can moderate the effects of Jo&Jek narrative commercials on viewers' attitudes, therefore the researcher took this case study using Go-Jek Indonesia's web narrative commercial titled "Introduction: Jo & Jek. This study uses a quantitative approach and uses a questionnaire to collect information from those who watched Introducing Jo&Jek. There will be 400 participants used as the research sample. In this study, a Likert scale was used for quantitative data collection, and basic linear regression analysis was conducted with the help of SPSS. The simple linear regression test results yielded the formula Y = 0.172 + 0.954X. The study found that online narrative advertising explained 57.4% of the variation in viewer sentiment, and the remaining 42.6% was influenced by other variables beyond the scope of this study. Therefore, it can be said that people's perspectives on products and services are influenced by audience attitude marketing.
Penentu Utama Keputusan Pembelian: Evaluasi Kualitas Produk dan Daya Tarik Visual Kemasan Minuman Anna Kridaningsih
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.v4i2.1006

Abstract

In an increasingly competitive business, companies must be able to understand what factors will influence the decision to buy. This study intends to analyze the role of packaging quality and design on the decision to buy Fatigon Hydro isotonic drinks among 100 respondents in Surabaya City. The study involved purposive sampling method to select respondents who have sufficient experience and understanding of Fatigon Hydro isotonic drink products. The study utilized quantitative methods. Statistical analysis, including regression, was used to evaluate the influence between product quality and design on packaging with the decision to purchase. The results showed that the design on the packaging contributed positively to the decision-making. In addition, consumers tend to give high value to products that are considered good quality or in accordance with consumer desires.
Pengaruh Instagram Konten Marketing terhadap Purchase Intention Membership Fitness Center yang Dimediasi Brand Engagement Septiarini, Eka; Ezra Karamang
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.v4i2.1007

Abstract

Utilization of content marketing through social media Instagram as a marketing strategy to create and distribute unique, interesting, understandable content to engage the audience. The reasons why a brand decides to produce content marketing is to increase brand awareness, consumer intention towards products/services, turn audiences into potential consumers, increase brand image, customer engagement, website traffic and direct sales. Digital marketing is in demand by the sports industry because fitness center, gym memberships, online fitness and fitness applications are expected to increase by 171.75% in 2028. This phenomenon is a stimulus for the sports industry sector to utilize digital marketing strategies. This is increasingly being implemented by fitness center in Bandung, because since the pandemic and the PPKM period, all activities in the fitness center have been restricted and have had an impact on a significant decrease in the number of members and turnover. This research is expected to provide information for fitness regarding purchase intention and brand engagement via Instagram to support the sustainability of their business. The research was conducted using quantitative methods on 110 respondents using a Likert scale questionnaire and analyzed using Structural Equation Modeling. The results indicated that content marketing had a 71,4% significant effect on brand engagement, and had no significant effect on purchase intention. However, brand engagement had a 73% significant effect on purchase intention and brand engagement 52,1% a mediated content marketing on purchase intention for fitness center services.
Pengaruh Pengembangan Karir dan Kompensasi Terhadap Kepuasan Kerja Karyawan Widyaningtyas, Dian Prasetyo; Nila Fransiska; Bonaventura Hendrawan Maranata
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.v4i2.1011

Abstract

Job satisfaction is a crucial factor to be considered in the management and empowerment of human resources within a company. This research aims to achieve the following objectives: (1) Determine the impact of career development on employee job satisfaction at PT Putmasari Perkasa Semarang. (2) Assess the influence of compensation on employee job satisfaction at PT Putmasari Perkasa Semarang. (3) Examine the combined impact of career development and compensation on employee job satisfaction at PT Putmasari Perkasa Semarang. Descriptive analysis is employed in this research, utilizing the multiple linear analysis method. The SPSS program is utilized for data processing and analysis. A quantitative descriptive research method is applied, where variables are measured using a Likert scale. Data collection involves the distribution of questionnaires to respondents, who are employees of PT Putmasari Perkasa Semarang. The findings of this research indicate that: (1) Career development significantly and positively influences employee job satisfaction at PT Putmasari Perkasa Semarang, with a significance level of 0.000 < 0.05. (2) Compensation also has a positive and significant impact on employee job satisfaction at PT Putmasari Perkasa Semarang, with a significance level of 0.000 < 0.05. (3) The combined influence of career development and compensation significantly affects employee job satisfaction at PT Putmasari Perkasa Semarang, with a significance level of 0.000 < 0.05.
Pengaruh Lingkungan Kerja dan Motivasi Kerja Terhadap Tingkat Retensi Karyawan di Industri Jasa Elok Cahyaning Pratiwi; Mila Hariani
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.v4i2.1012

Abstract

High levels of work motivation and supportive work environment conditions are considered key factors for retaining employees in an organization. The purpose of this study is to analyze the impact of the factors of work motivation level and work environment conditions on the retention rate of workers in the service industry. A quantitative approach was used in this study, with data analysis using multiple linear regression. The study sample consisted of 83 employees in the service industry in Surabaya City who were selected through a saturated sampling approach. Regression analysis was used to examine the relationship between employee retention levels with work environment and work motivation. Regression analysis was used to analyze the impact of the factors of work motivation level and conditions in the work environment with the level of employee retention. This study indicates that there is a real (significant) impact on work motivation and work environment on the level of employee retention in the service industry in Surabaya City.