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Contact Name
Suginam
Contact Email
suginam.icha@gmail.com
Phone
+6281310830345
Journal Mail Official
faiziqameira@gmail.com
Editorial Address
Jalan sisingamangaraja No 338 Medan, Indonesia
Location
Kota medan,
Sumatera utara
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 364 Documents
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.