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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 350 Documents
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Pengaruh Literasi Keuangan dan Dukungan Pemerintah Terhadap Keberlanjutan UMKM: Analisis Mediasi Orientasi Pemasaran Kristiawati, Endang; Mustaruddin; Nur Afifah
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1242

Abstract

The contribution of MSMEs to economic development and job creation in Indonesia cannot be underestimated. As the times accelerate, progress in the economic field is getting higher, and competition is getting tighter, the business world today needs to take strategic steps to continue to grow and compete. This study aims to examine the mediating effect of marketing orientation variables on the influence of financial literacy and government support on the sustainability of MSMEs. The method used in this research is descriptive quantitative. The data collection techniques used were observation, documentation and questionnaires. The data analysis and processing technique is Median Regression with the help of the SPSS test tool and the Sobel test. The population and samples in this study were MSMEs in West Kalimantan. The results of this study indicate that marketing orientation is able to mediate the effect of financial literacy on the sustainability of MSMEs. Furthermore, marketing orientation is not able to mediate the effect of government support on the sustainability of MSMEs.
Analisa Perbandingan Kinerja Keuangan Sebelum dan Setelah Pemutusan Hubungan Kerja Defel Septian; Khairunnisa; Ni Putu Diana Purnami Dewi
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1268

Abstract

This research aims to test and analyze financial ratios before and after the termination of PT Indosat Tbk employment eith the variables liquidity ratio, solvency ratio, profitability ratio and activity ratio. The research method used is a quantitative analysis method. The type of data is secondary data. The ratios to measure PT Indosat financial performance are curret ratio, quick ratio, cash ratio, debt to asset ratio, debt to equity ratio, net profit margin, return on asset, total asset turnover. analysis of this research data was done using the data normality test, hypothesis testing using the paired sample t-test and the Wilcoxon signed rank test. The result of this research show that indosat performance is in poor condition and it is sated that there is no significant difference in the company performance using the indicators current ratio, quick ratio, cash ratio, debt to equity ratio, net profit margin, return on asset, total aset turnover.
Pengaruh Kompensasi, Lingkungan Kerja, Gaya Kepemimpinan, dan Motivasi Terhadap Produktivitas Kerja Karyawan Dwi Nur Indah Sari; Ika Wulandari
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1273

Abstract

Human resources is considered as an importantresource for the organization, because without qualified human resources, the organization will not be able to survive in the competition. The purpose of this study was to determine the ieffect iof compensation, work environment, leadership style and motivation on employee productivity in CV Larasati Abadi Jaya Temanggung partially and simultaneously. Data collection techniques by questionnaire distributed to respondents are iemployee of CV Larasati Abadi Jaya Temanggung throughtout the department. The analytical tool used is multiple linear regression, and T test. The population considered was 130 employes CV Larasati Abadi Jaya Temanggung. By calculating using the Slovin formula and getting sample results from 60 respondents. The result showed that Y + e, with value of constanta is 12,775. According to the t-tes, the compensation has no influence on work productivity, work environment has no influence on work productivity, leadership style has no influence on work productivity, and motivation has an impact on work productivity.
Pengaruh Pajak Tangguhan dan Struktur Modal Terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Dagang Surya Sanjaya; Muhammad Irsan; Fahri Effendi
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1280

Abstract

This study was conducted with the aim of testing and analyzing deferred tax and capital structure on the financial performance of trading companies listed on the Indonesia Stock Exchange. The population in this study were all trading companies listed on the Indonesia Stock Exchange, while the samples that met the criteria for sampling were observed for five years and as many as six trading companies were listed on the Indonesia Stock Exchange. This research approach uses associative research. Data collection techniques in this study using documentation techniques. and the analysis technique used is multiple linear regression analysis, hypothesis testing and coefficient of determination. The results showed that partially deferred tax had no effect on financial performance, capital structure had no effect on financial performance, while simultaneously deferred tax and capital structure had no effect on financial performance.
Pengaruh Struktur Modal, Profitabilitas dan Kebijakan Hutang Terhadap Nilai Perusahaan Solihatunnisa, Ermi; Dani Sopian
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1283

Abstract

This study aims to examine the effect of capital structure, profitability, and debt policy on firm value, with a focus on property and real estate sector companies. The type of research used is quantitative. Samples were taken using purposive sampling technique, namely sample selection based on certain predetermined criteria. The data used is secondary data in the form of annual reports obtained from companies for five years. This study collected 40 data from 8 property and real estate sector companies listed on the IDX during the 2018-2022 period. Data analysis was carried out using multiple linear regression with the help of the SPSS version 26 program. The results showed that simultaneously, the calculated F value was 3.481 with a significance value of 0.026, which is smaller than 0.05. This indicates that capital structure, profitability, and debt policy have a positive and significant influence on firm value. However, in partial analysis, it is found that only capital structure has a positive and significant influence on firm value with a significance value of 0.012 (<0.05), while profitability and debt policy have no significant influence with significance values of 0.273 (>0.05) and 0.149 (>0.05), respectively.
Pengaruh Sales Growth, Likuiditas, dan Ukuran Perusahaan Terhadap Financial Distress Ariyanti, Valentina; Dani Sopian
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1284

Abstract

In this study, financial distress levels are measured using the Springate model method. Factors considered include sales growth, liquidity, and company size with the aim of investigating the impact of these three main factors on the potential for financial distress. The sample used comes from companies listed on the Bursa Efek Indonesia for a period of 5 years. The research method used a quantitative approach. The analysis results indicate that there is no multicollinearity with VIF values of 1.058 (Sales Growth), 1.004 (Liquidity), and 1.062 (Company Size) which are below 10. The residual distribution is normal with a sig value of 0.063, and there is no heteroskedasticity or autocorrelation with dU < d < 4-dU, meaning 1.6739 < 2.018 < 2.3261. Through hypothesis analysis, it was found that all variables studied actually have a simultaneous effect with significant values below 0.05, but only liquidity significantly influences the level of financial distress partially with a t-value of 6.256 > t-table 1.679.. Variable X is known to contribute 46% to the observed level of financial distress in the R square analysis. This finding indicates the need for further discussion to deeply understand the implications of this research.
Pengaruh Sales Growth dan Struktur Modal terhadap Financial Distress Neng Wanda Salsa Dila; Ferdiansyah Ritonga
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1331

Abstract

This study aims to determine the effect of sales growth and capital structure on financial distress. The study population is consumer non-cyclicals sector manufacturing companies for the period 2018-2022. This study used purposive sampling method sampling techniques to select samples using certain criteria obtained samples of 40 companies for 5 years with a sample of 200. Data analysis was performed using multiple linear regression with the E-views test tool version 12. The results of this study show that the sales growth variable has a probability value of 0.2562 > 0.05 which means that the sales growth variable does not affect financial distress. Meanwhile, the capital structure variable has a probability value of 0.0000 < 0.05 which means that the capital structure variable has a negative and significant effect on financial distress. The implication of this study is that it can be used by company financial managers to manage sales growth and capital structure more effectively to avoid financial distress conditions.
Peran Pengendalian Internal dalam Optimalisasi Pengelolaan Persediaan pada Perusahaan Distribusi dan Perdagangan Septiawan, Hendra Sutarto; Vendy, Vicky
Journal of Trends Economics and Accounting Research Vol 6 No 2 (2025): December 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i2.2118

Abstract

This study aims to analyze the role of internal control systems in optimizing merchandise inventory management within distribution and trading companies in Surabaya. Adopting a qualitative approach with a case study method, data was collected through interviews, observations, and documentation. The findings indicate that the implementation of an internal control system, based on the COSO framework, is well-established, along with the utilization of systems and procedures related to the inventory accounting system. The organizational structure is clearly defined, with duties and authorities aligned with Standard Operating Procedures (SOPs), ensuring effective inventory oversight. The company employs two inventory management methods: FIFO for consumer products and FEFO for pharmaceutical and medical device products. Both methods effectively manage expiry risks and maintain stable product supply. The company utilizes DTMS technology and manual recording for inventory tracking, automatically managing company transaction data. Regular supervision by external bodies such as BPOM, BPK, SPI, and KAP helps prevent fraud risks within the company. While the internal control system operates effectively, employee negligence remains a factor influencing company operations.
Dampak Pengangkutan Komoditas Batubara di Sepanjang Alur Sungai Terhadap Kondisi Sosial dan Ekonomi Masyarakat Syahputra, Dicky; Mujanah, Siti; Halik, Abdul; Hwihanus, Hwihanus
Journal of Trends Economics and Accounting Research Vol 6 No 2 (2025): December 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i2.2310

Abstract

This study aims to analyze the impact of coal shipping activities on the social and economic conditions of communities in Berau Regency, East Kalimantan. The increasing intensity of coal maritime transport in this region follows the rapid growth of the export-oriented mining industry. However, this development not only contributes to the local economy but also triggers various social dynamics within coastal areas and communities along the shipping routes. This research adopts a qualitative approach through field research methods. Data were collected through in-depth interviews and direct observation of 40 respondents, consisting of coastal residents, fishermen, port workers, and local government officials. Eighteen respondents were fishermen, nine respondents were coastal community members, six respondents were port workers, and seven respondents were local government officials. The data were analyzed descriptively to examine the relationship between the intensity of shipping activities and changes in the socio-economic structure of local communities. The findings indicate that coal shipping activities have generated positive economic impacts, such as increased employment opportunities and income levels, but have also led to several social issues, including environmental degradation, land conflicts, and a decline in coastal community well-being. Therefore, sustainable maritime management policies are required to ensure that the economic benefits gained from coal shipping do not compromise social welfare and environmental preservation in Berau Regency.
Pengaruh Faktor Ekonomi dan Teknologi terhadap Pertumbuhan E-Commerce Lintas Batas di Indonesia (2013-2023) Saptarina, Martha; Zhang, Jie
Journal of Trends Economics and Accounting Research Vol 6 No 2 (2025): December 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i2.2334

Abstract

Cross-border e-commerce has emerged as a fundamental component of the global digital economic change, particularly in Indonesia. Macroeconomic dynamics and the acceleration of digitalization over the past decade have influenced this development. This study aims to analyze the influence of economic factors, such as Gross Domestic Product (GDP) per capita, inflation, and exchange rates, along with technological factors like internet penetration and digital wallet usage, on the growth of cross-border e-commerce in Indonesia. This study uses secondary data from the period 2013 to 2023. The analysis method used is log-linear regression with the Ordinary Least Squares (OLS) approach, accompanied by classical assumption testing to ensure the validity of the model. The results show that only GDP per capita and inflation significantly affect the growth of cross-border e-commerce, with a coefficient of determination (R²) value of 0.8682, indicating that these two variables can explain 86.82% of the variation in cross-border e-commerce growth. GDP per capita has a positive and significant effect, confirming the role of people's purchasing power and the growth of the middle class in driving cross-border digital trade activities. Meanwhile, inflation is also significant, showing a positive trend, reflecting consumption substitution behavior where consumers switch to cross-border products when domestic prices increase. The variables of exchange rate, internet penetration, and digital wallet usage are not significant in the model due to the high correlation between variables, causing multicollinearity. These results emphasize the importance of macroeconomic stability and inflation control in supporting cross-border e-commerce growth in Indonesia.

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