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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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Pengaruh Kualitas Produk dan Persepsi Harga Terhadap Keputusan Pembelian Produk Nuraini, Hilga; Hendratmoko, Christiawan
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.v6i2.2429

Abstract

This research was conducted in Solo Raya which covers 7 areas. This research aims to analyze the influence of product quality and price perception on purchasing decisions for Jims Honey product. Quantitative research methods were used. For the population in this study, the number of which was not found, using the formula shown by Hers, the sample used was 75 respondents using the purposive sampling technique. Data collection methods included questionnaires and literature reviews. Multiple linear regression analysis, t-tests, and coefficient of determination test were used for data analysis. The test results show that product quality and price perception significantly impact purchasing decisions for Jims Honey products. The existence of good and durable products at affordable prices makes consumers interested and will take action to repurchase products from the Jims Honey brand. Product quality and price perception explained 46% of the variation in purchasing decisions, while the remaining 54% was influenced by other variables outside the study.
Time Budget Pressure and Work Stress Effects on Auditor Performance: Job Burnout as Mediator Mutiara, Putu Kezya; Budiadnyani, Ni Putu; Mimaki, Caren Angellina
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.v6i2.2443

Abstract

This study investigates the influence of work stress and time budget pressure on auditor performance, with job burnout as a mediating variable. The study is grounded in Job Demands–Resources (JD-R) Theory and Maslach Burnout Theory, which explain how job demands affect employee well-being and performance. Using a quantitative approach, data were collected from 65 auditors working in public accounting firms in Bali through structured questionnaires and analyzed using SmartPLS. The results indicate that work stress and time budget pressure do not have a direct effect on auditor performance. However, both variables significantly increase job burnout. Job burnout has a significant negative effect on auditor performance and mediates the relationship between work stress and performance. In contrast, although time budget pressure contributes to higher burnout, its indirect effect on performance through burnout is not significant, suggesting that auditors may perceive time constraints as a routine job demand that can be managed without substantially reducing performance. These findings emphasize the critical role of burnout in translating work stress into performance outcomes and provide practical implications for public accounting firms in managing workloads, strengthening support systems, and promoting a healthy work environment to sustain audit quality.
Pengaruh Good Corporate Governance dan Kinerja Keuangan Terhadap Nilai Perusahaan Bank yang Terdaftar pada Bursa Efek Indonesia Periode 2015-2024 Rosyid, Syahrur; Oktari, Vivi
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.v6i2.2465

Abstract

Abstrak−Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance (GCG) dan kinerja keuangan terhadap nilai perusahaan. Penelitian dilaksanakan menggunakan metode time series selama sepuluh tahun, yaitu periode 2015–2024. Populasi penelitian mencakup 48 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (www.idx.co.id) pada periode 2015-2024. Penentuan sampel dilakukan dengan metode purposive sampling, sehingga diperoleh sampel perusahaan bank BUMN yang memenuhi seluruh kriteria penelitian. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan menggunakan Good Corporate Governance (GCG) dan kinerja keuangan sebagai variabel bebas. Sedangkan untuk variabel terikat, penelitian ini menggunakan nilai perusahaan. Teknik analisis data menggunakan uji asumsi klasik (uji normalitas, uji multikolinieritas, uji autokorelasi, dan uji heterokedastisitas), analisis regresi linier berganda, analisis koefisien determinasi (R2), dan uji hipotesis (uji f dan uji t). Alat analisis penelitian ini adalah SPSS 27 dengan uji analisis berganda. Hasil penelitian menunjukkan bahwa secara simultan maupun parsial variabel Good Corporate Governance (GCG) dan kinerja keuangan berpengaruh signifikan terhadap nilai perusahaan, yang berarti penerapan GCG dan kinerja keuangan yang baik sangat berpengaruh terhadap penilaian publik terhadap perusahaan yang tercermin pada nilai perusahaan.
Determinasi Keputusan Pembelian Mie Instan: Perspektif Kualitas Produk, Citra Merek, dan Persepsi Harga Nursanta, Edy; Eka Putri, Sevina; Widiyarsih
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.v6i2.2483

Abstract

This study aims to analyze the partial and simultaneous effects of Product Quality, Brand Image, and Price Perception on the Purchase Decision of Mie Sedaap, as well as to identify the most dominant variable influencing it. The analytical method used in this study employs quantitative primary data. The testing stages include validity, reliability, normality, heteroscedasticity, multicollinearity tests, multiple linear regression analysis, coefficient of determination, F-test, and t-test. The data in this study were collected using a questionnaire instrument, with 150 valid respondents successfully obtained. The sampling method used was non-probability sampling with a purposive sampling technique. The statistical analysis was conducted using SPSS version 27. The results indicate that Product Quality, Brand Image, and Price Perception simultaneously affect the Purchase Decision of Mie Sedaap, with an F-statistic value of 34.490. This value is greater than the F-table value of 2.67, with a significance level of 0.000 < 0.05. Meanwhile, the partial test results show that Product Quality has a significant effect, with a t-statistic of 3.316 > 1.976 and a significance value of 0.001 < 0.05. Brand Image also has a significant effect, with a t-statistic of 2.407 > 1.976 and a significance value of 0.017 < 0.05. Price Perception has a partial effect on the Purchase Decision of Mie Sedaap, with a t-statistic of 5.667 > 1.976 and a significance value of 0.000 < 0.05. The coefficient of determination (R²) test shows an Adjusted R Square value of 0.403, indicating that Product Quality, Brand Image, and Price Perception explain 40.3% of the variance in Purchase Decisions, while the remaining 59.7% is influenced by other variables.
Determinasi Terpaan Media dan Motif Penggunaan terhadap Kepuasan Informasi di Platform Instagram Maulidia, Rafiqa; Nurmaningsih, Nurmaningsih; Nissrina, Novia Eka
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.v6i2.2403

Abstract

The development of communication technology and the increasingly massive use of social media, where media such as Instagram plays an important role in the rapid and effective dissemination of information. The Instagram account @infobogor is a platform that focuses on delivering local information in the Bogor area, West Java, such as the latest news, traffic conditions, weather, regional activities, as well as local social and government issues. This study aims to analyze whether there is an influence of media exposure and media usage motives on the satisfaction of followers of the @infobogor Instagram account regarding news in the Bogor area. This study uses a quantitative method. There were 100 respondents, who were active followers of the @infobogor Instagram account. The sampling technique used was probability sampling. The questionnaire and data were processed using validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, T-tests, F-tests, and coefficient of determination tests. Based on the T-test and F-test, the variables of media exposure and media usage motives had a positive partial and simultaneous effect on the satisfaction of followers of the @infobogor Instagram account regarding news coverage in the Bogor area. The coefficient of determination indicates that there is an influence of media exposure and media usage motives on the satisfaction of followers of the @infobogor Instagram account regarding news coverage in the Bogor area, namely 62.6%, which indicates a strong level of influence.
Model Mediasi Minat Beli pada Pengaruh Brand Image, Brand Ambassador, dan Store Atmosphere terhadap Keputusan Pembelian Ayu, Annisa Ika Diah; Sari, Diana; Nofiyanti, Rina
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.v6i2.2404

Abstract

In an era of increasingly fierce global competition, the fashion retail industry is experiencing rapid development, including in Indonesia. Where everyone chooses clothing styles according to their desires, ranging from casual, formal, to semi- formal styles. The purpose of this study is to determine and analyze the influence of brand image, brand ambassadors, and store atmosphere on purchasing decisions, the influence of brand image, brand ambassadors, and store atmosphere on purchase intention, the influence of purchase intention on purchase decisions and the influence of brand image, brand ambassadors, and store atmosphere on purchase decisions through purchase intention as an intervening variable. The research method uses primary data obtained from distributing questionnaires to 150 respondents. Respondents are consumers of Uniqlo products who are at least 18 years old and domiciled in the Bekasi City area. The analytical tools used in this study are convergent validity test, discriminant validity test, reliability test, R- Square test, predictive relevance test, path coefficient test, indirect effect test, and goodness of fit test. The results of this study indicate that brand image and store atmosphere influence purchasing decisions. However, brand ambassadors do not influence purchasing decisions. Meanwhile, brand image, brand ambassador, and store atmosphere influence purchasing interest. Purchase interest influences purchasing decisions. Meanwhile, brand ambassadors and store atmosphere influence purchasing decisions through purchase interest. However, brand image does not influence purchasing decisions through purchase intention.
Pengembangan Model Green Human Resource Development untuk Penguatan SDM Inovatif dan Berkelanjutan dalam Mendukung Indonesia Emas Indra Saputra, Rizky; Cristie Simbolon, Jessica Alleysha; Rifqy, Muhammad
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.v6i2.2407

Abstract

This study aims to develop a conceptual model of Green Human Resource Development (GHRD) as a strategic approach to strengthening innovative and sustainable human resources in support of Indonesia’s Vision 2045. The research employs a qualitative approach through a systematic literature review of 20 reputable academic articles indexed in Scopus, Web of Science, and SINTA from 2020 to 2024. The data were analyzed using thematic analysis to identify key patterns, relationships, and success factors in GHRD implementation. The findings indicate that GHRD consists of three main components: green competency development, green leadership and reward system, and green organizational culture, which interact synergistically to form a green talent ecosystem. This ecosystem enhances green innovation capability, environmental performance, and workforce readiness for the green economy transition. The study contributes theoretically by offering a context-specific GHRD model for Indonesia and provides practical implications for policymakers and organizations in designing sustainable human resource development strategies.
Analysis of Work Environment and Motivation on Employee Performance Aji, Muhammad Untung Seno; Zaharuddin; Adiputra, I Gede
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.v6i2.2180

Abstract

This study examines the influence of Work Environment and Motivation on Employee Performance at PT Rupa Aestetika Teknologi Aktual. Employing a quantitative approach with a survey research design, this study implements a saturated sampling technique by involving the entire population consisting of 83 employees as respondents. Primary data collection was conducted through structured questionnaire instruments. Data analysis using multiple linear regression reveals that Work Environment has a positive and significant influence on Employee Performance, while the Motivation variable also demonstrates a positive and significant impact on Employee Performance. Based on these analytical findings, this study recommends optimizing the work environment through enhanced facilities and conducive working conditions, as well as adjusting compensation systems and fulfilling employees' physiological needs as fundamental efforts to improve performance. The theoretical implications of this research contribute to the development of human resource management literature, particularly in the context of the relationship between work environment, motivation, and employee performance.
Pengaruh Kinerja Keuangan Perusahaan Farmasi yang Terdaftar di BEI Tahun 2020-2024 Hafifah, Mila Nur; Kurnianingsih, Heny
Journal of Trends Economics and Accounting Research Vol 6 No 3 (2026): March 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i3.2411

Abstract

Kinerja keuangan adalah tolok ukur krusial yang menunjukkan sejauh mana perusahaan berhasil dalam mengelola sumber daya guna mencapai sasaran operasional dan profit. Perusahaan farmasi sebagai sektor strategis yang berperan dalam menyediakan produk kesehatan perlu menjaga stabilitas kinerja keuangannya, terutama setelah masa pandemi yang menimbulkan fluktuasi pada aktivitas produksi dan pendanaan. Penelitian ini mempunyai tujuan untuk menganalisis dampak dari rasio likuiditas, rasio solvabilitas, dan rasio rentabilitas terhadap kinerja keuangan perusahaan. Metode yang diterapkan dalam penelitian ini adalah pendekatan berbasis kuantitatif. Populasi penelitian mencakup seluruh perusahaan farmasi yang terdaftar di Bursa Efek Indonesia. Pemilihan sampel dilakukan dengan cara Purposive Sampling, yang menghasilkan lima perusahaan yang memenuhi syarat. Analisis bantuan data dilakukan menggunakan regresi linier berganda dengan perangkat lunak SPSS25. Hasil analisis parsial mengenai kinerja keuangan menunjukkan bahwa dari tiga rasio yang dianalisis, Rasio Likuiditas memiliki nilai sebesar -0,681 tidak menunjukkan dampak yang signifikan, sementara Rasio Solvabilitas dengan nilai sebesar -6,028 memiliki dampak negatif yang signifikan, dan Rasio Rentabilitas memilki nilai sebesar 43,949 menunjukkan pengaruh positif serta signifikan terhadap kinerja keuangan. Dalam hal ini, struktur modal memiliki peran yang lebih penting dalam mempengaruhi kinerja keuangan dibandingkan dengan likuiditas.
Determinant Faktor Yang Mempengaruhi Implementasi Transaksi Non Tunai Efisa, Erwin
Journal of Trends Economics and Accounting Research Vol 6 No 3 (2026): March 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i3.2500

Abstract

Penelitian ini menggunakan jenis penelitian kuantitatif dengan analisis regresi linier berganda dengan bantuan software SPSS. Jumlah data pada penelitian sebanyak 36 (tiga puluh enam) orang. Hasil penelitian menjukan bahwa komunikasi berpengaruh positif signifikan terhadap implementasi, sumber daya berpengaruh positif signifikan terhadap implementasi disposisi tidak berpengaruh signifikan terhadap implementasi, struktur birokrasi berpengaruh positif signifikan terhadap implementasi dan komunikasi, sumber daya, disposisi dan struktur birokrasi berpengaruh signifikan secara simultan terhadap Implementasi Transaksi Non Tunai Pada Pemerintah Kabupaten Balangan, sehingga kedepannya Pemerintah Kabupaten Balangan harus mempercepat setiap transaksi Belanja Daerah dan Pembiayaan Daerah wajib melalui transaksi non tunai, hal ini menandakan transaksi ini sudah wajib diterapkan tanpa ada pengecualian sesuai dengan aturan yang berlaku.

Page 37 of 38 | Total Record : 379

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