Journal of Trends Economics and Accounting Research
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
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379 Documents
<![CDATA[Pengaruh Diskon, Gratis Ongkos Kirim, Cash on Delivery dan Online Customer Review Terhadap Keputusan Pembelian Online Shopee ]]>
<![CDATA[Damayanti, Aurellia Augusta]]>;
<![CDATA[Damayanti, Dila]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 4 No 3 (2024): March 2024 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v4i3.1132
<![CDATA[Online marketing is a strategic process to create good distribution, promotion, pricing and service to consumers using the internet or electronic media. Online marketing focuses on understanding through the use of digital technology and providing information for business marketing. This research purpose to measure the variables of discounts, free shipping, cash on delivery with online customer reviews which own positive or negative effect will consumer purchasing decisions. The research objects used were students in the Special Region of Yogyakarta. The research was carried out quantitatively using an online questionnaire via Google Form on 100 respondents. Fact data analysis used multiple linear regression via SPSS 25 (Statisticall Programe Social Science version twenty five). Based on research results, it is reputable that discounts, free shipping and cash on delivery have positive as well as significanti effect will purchasing decision and online customer reviews do not have significanti effect will purchasing decision. Therefore, it can be determined that increasing discounts, free shipping, cash on delivery with online customer reviews can increase Shopee online purchasing decisions among college students in the Special Region of Yogyakarta.]]>
<![CDATA[Analisis Pengaruh Kualitas Audit, Struktur Modal, dan Ukuran Perusahaan Terhadap Nilai Perusahaan ]]>
<![CDATA[Melianis Yuli Purmalita]]>;
<![CDATA[Fauzan]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 4 No 3 (2024): March 2024 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v4i3.1185
<![CDATA[This study aims to examine the influence of audit quality, capital structure, and firm size on firm value in manufacturing companies in the consumer goods sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022. The sampling technique used in this study is purposive sampling. The data used are secondary data, consisting of annual reports obtained from companies over the four-year period. The data analysis method employed in this study is multiple linear regression analysis. Based on the results of the model feasibility test, the regression model produced is feasible and can be used for further analysis. The results of this study indicate that the significance value of 0.015, which means audit quality significantly affects firm value. The regression coefficient value for capital structure is -0.376 with a significance value of 0.012, indicating that capital structure significantly influences firm value, although the regression coefficient does not positively affect firm value. The coefficient value for firm size is 0.209 with a significance value of 0.122, indicating that firm size partially does not significantly influence firm value, although the regression coefficient positively affects firm value.]]>
<![CDATA[Determinan Fee Audit Eksternal Perusahaan Property dan Real Estate Terdaftar di BEI Periode 2018-2022 ]]>
<![CDATA[Martini]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 4 No 3 (2024): March 2024 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v4i3.1189
<![CDATA[In Indonesia, information regarding the amount of audit fees that companies will pay to public accountants is still difficult to find. Determination of audit compensation currently still depends on the agreement between the company and the Public Accounting Firm. This research aims to analyze the influence of Financial Distress, KAP Reputation, Company Complexity and Company Profitability on External Audit Fees. The data used in this research was obtained through the official website of the Indonesia Stock Exchange (BEI). The population in this research is all property and real estate sector companies listed on the Indonesia Stock Exchange (BEI) in 2018-2022, totaling 85 companies and after sampling, 40 samples were obtained. The sample in this research used the Purposive Sampling method. The analysis technique used in this research is multiple linear regression. The results of this research show that financial distress, KAP reputation and complexity have no effect on external audit fees. Meanwhile, profitability has an influence on external audit fees.]]>
<![CDATA[Pengaruh Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kualitas Laporan Keuangan ]]>
<![CDATA[Pramitha, Ayu]]>;
<![CDATA[Rafika Sari]]>;
<![CDATA[Kgs. M. Nurkholis]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 4 No 3 (2024): March 2024 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v4i3.1190
<![CDATA[This research aims to analyze the partial and simultaneous influence of the accounting information system and internal control on the quality of PT's financial reports. PP London Sumatra Indonesia Tbk. SEI Lakitan POM Branch. This research uses quantitative analysis techniques and the data sources used are primary data and secondary data. The analytical method used is multiple regression analysis, t-test, f test and coefficient of determination (R^2). The results of testing the accounting information system variable can be seen from a significance level that is smaller than 0.05 and the t_count value is greater than t_table, namely 4.851. Apart from that, the results of testing the internal control variables can be seen from a significance level that is smaller than 0.05 and the calculated t_value is greater than t_table or 6.465. Thus, it can be concluded that partially the accounting information system variables and internal control variables have a significant positive effect on the quality of PT's financial reports. PP London Sumatra Indonesia Tbk. SEI Lakitan POM Branch. Simultaneous testing shows that the f_count value is greater than f_table or 23.371. Thus, it can be concluded that simultaneously (together) the variables of the accounting information system and internal control have a significant positive effect on the quality of financial reports at PT. PP London Sumatra Indonesia Tbk. SEI Lakitan POM Branch.]]>
<![CDATA[Pengaruh Kinerja Keuangan Daerah Terhadap Pertumbuhan Ekonomi Tahun 2013-2022 ]]>
<![CDATA[Sevigo, Agis Eles]]>;
<![CDATA[Lathifah, Nurul]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 4 No 3 (2024): March 2024 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v4i3.1192
<![CDATA[The study aims to test the impact of regional financial performance on economic growth in Sidoarjo District in 2013-2022. This research uses a quantitative approach with a type of descriptive research. The number of samples in this study is 34, which is obtained through the method of interpolation with reference to the APBD budget data of Sidoarjo district from the year 2013-2022. The study used a double linear regression analysis processed using SPSS 25 software. The data collection was carried out with a library study, with data sources coming from the Central Statistical Authority (BPS) and the Directorate-General for Financial Balances (DJPK) of the Ministry of Finance. The results of this study show that the significance value of the f test is 0.002, so it can be concluded that regional financial performance consisting of the PAD effectiveness ratio, APBD efficiency ratio, and independence ratio simultaneously has a significant effect on economic growth in Sidoarjo Regency. The significance of the t test results is that the PAD effectiveness ratio is 0.842 and the APBD efficiency ratio is 0.984, so that the PAD effectiveness ratio and APBD efficiency ratio have no effect on economic growth in Sidoarjo Regency. Meanwhile, the significance value of the independence ratio t test is 0.000, so the independence ratio has an effect on economic growth in Sidoarjo Regency.]]>
<![CDATA[Pengaruh Disrupsi Teknologi terhadap Kompetensi Akuntan dengan Praktik Akuntansi sebagai Variabel Intervening ]]>
<![CDATA[Wahidin, Wibnu Yafi]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 4 No 3 (2024): March 2024 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v4i3.1193
<![CDATA[This study aims to measure the effect of technological disruption on accountant competence and the effect of accounting practices mediating the effect of technological disruption on accountant competence. The method and analysis technique used is a quantitative method with 100 Likert-scale questionnaire respondents, and the data analysis used is Structural Equation Modeling which consists of outer model and inner model analysis. The findings of this study state that technological disruption has a significant positive effect on accountant competence with a path coefficient value of 0,192 and p-values of 0,008, technological disruption has a significant positive effect on accounting practices with a path coefficient value of 0,510 and p-values of 0,000, accounting practices have a significant positive effect on accountant competence with a path coefficient value of 0,643 and p-values of 0,000, and technological disruption has a significant positive effect on accountant competence through mediation from accounting practices with a path coefficient value of 0,328 and p-values of 0,000.]]>
<![CDATA[Pengaruh Literasi Keuangan, Gaya Hidup dan Sikap Keuangan Terhadap Perilaku Keuangan Mahasiswa Pengguna Shopee Paylater ]]>
<![CDATA[Angelista, Fifie Dea]]>;
<![CDATA[Anggraini, Leriza Desitama]]>;
<![CDATA[Putri, Andini Utari]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 4 No 3 (2024): March 2024 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v4i3.1197
<![CDATA[Financial Behavior is an individual's way of managing, spending and making decisions regarding the money they have. Financial behavior is influenced by various factors, including knowledge about finance, lifestyle and financial attitudes. This research aims to examine the influence of financial literacy, lifestyle and financial attitudes on the financial behavior of students using Shopee Paylater. This research is a quantitative descriptive type with the primary data source coming from distributing questionnaires. The population in this research are students from the Faculty of Economics at Indo Global Mandiri University Class of 2020-2023 who use Shopee Paylater. The number of samples in this research was 100 students using the Slovin formula. The sampling technique uses a non-probability method with purposive sampling technique. The analysis technique in this research uses multiple linear regression, coefficient of determination, t test and F test. The results of this research show that financial literacy ( ) has a positive and significant effect on financial behavior (Y). Lifestyle ( ) has a positive effect on financial behavior (Y). Financial attitude ( ) has a positive effect on financial behavior (Y). Financial literacy, lifestyle and financial attitudes simultaneously have a significant effect on financial behavior.]]>
<![CDATA[Peran Kecintaan Merek Sebagai Pemediasi Antara Pengalaman Merek dan Kepuasan Merek Terhadap Loyalitas Merek Qris ]]>
<![CDATA[Andriani, Tri]]>;
<![CDATA[Halimatussaddiah Marpaung]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 4 No 3 (2024): March 2024 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v4i3.1203
<![CDATA[The purpose of this study was to analyze the role of brand love as a mediator between brand experience and brand satisfaction on brand loyalty to Qris products in Asahan. This research is descriptive quantitative with survey method. The population in this study were Qris customers in Asahan. The sample used in this study amounted to 280 people. The data analysis tool used is SEM PLS. Brand experience and brand satisfaction have a positive effect on brand love and customer loyalty. Brand love affects brand loyalty. Brand loyalty is a mediator between brand experience and brand satisfaction on brand loyalty. This study extends previous research by examining factors affecting brand loyalty by adding the variable of brand satisfaction and making product love a mediator between brand experience and satisfaction on loyalty to Qris.]]>
<![CDATA[Pengaruh Media Sosial Instagram, Variasi Produk dan Kualitas Produk Terhadap Minat Beli ]]>
<![CDATA[Ali Maksum]]>;
<![CDATA[Dian Prasetyo Widyaningtyas]]>;
<![CDATA[Bonaventura Hendrawan Maranata]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v4i4.1226
<![CDATA[The interest in purchasing is an essential aspect to consider in managing an institution or company to achieve its goals. This research aims to determine the influence of Instagram social media on purchasing interest at Maju Aquarium Fish Store, the influence of product variation on purchasing interest at Maju Aquarium Fish Store, the influence of product quality on purchasing interest at Maju Aquarium Fish Store, and the simultaneous influence of Instagram social media, product variation, and product quality on Maju Aquarium Fish Store. This research uses descriptive analysis. The method applied is Multiple Linear Regression Analysis. The data analysis technique applies the SPSS program to process and analyze data. Quantitative descriptive is applied as a method in this study in which variables are measured through a Likert scale. Data collection methods are carried out by distributing questionnaires to respondents. The research sample is consumers of Maju Aquarium Fish Store. The results of this research state that: (1) Instagram social media has a positive and significant influence on purchasing interest at Maju Aquarium Fish Store with a significance of 0.015 < 0.05. (2) Product variation has a positive and significant influence on purchasing interest at Maju Aquarium Fish Store with a significance of 0.001 < 0.05. (3) Product quality has a positive and significant influence on purchasing interest at Maju Aquarium Fish Store with a significance of 0.001 < 0.05. Instagram social media, product variation, and product quality simultaneously provide a significant influence of 0.001 > 0.05.]]>
<![CDATA[Pengaruh Pengalaman Magang, Kepribadian, dan Pasar Kerja terhadap Pemilihan Karir sebagai Auditor ]]>
<![CDATA[Handoko]]>
<![CDATA[ Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024 ]]>
Publisher : <![CDATA[Forum Kerjasama Pendidikan Tinggi (FKPT) ]]>
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DOI: 10.47065/jtear.v4i4.1231
<![CDATA[This research aims to determine whether internship experience, personality, and job market affect accounting students' career choices as auditors. The research applies quantitative approach, involving data collected through questionnaires. The population includes undergraduate students in Accounting of Universitas Brawijaya, class of 2020, from which the samples amount used of 80 students are selected through purposive sampling utilizing five-point Likert scale. The data are analyzed by multiple linear regression and processed by SPSS software. The research results exhibit that internship experience have a positive effect on accounting students' career choices as auditors, personality have a positive effect on accounting students' career choices as auditors, and job market have a positive effect on accounting students' career choices as auditors. The implications of this research are useful as a reference tool for further research which also examines determining the influence of career auditor selection, a means of understanding public accounting firms to determine the factors driving auditor performance by knowing the basis for selecting auditors, and assisting public accounting firms in creating auditor performance policies at work.]]>
