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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 398 Documents
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Analisis Rasio Keuangan Untuk Menilai Kinerja Keuangan Perusahaan Andreas Sebastian Sitompul; Elisabeth Magdalena Sitompul; Putri Melati Sitinjak; Melvin Sanro Jacobest Nainggolan; Rizki Christian Sipayung
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.v4i1.744

Abstract

This study aims to determine the financial performance of PT Indofood Sukses Makmur Tbk for the 2020–2022 period based on financial ratio analysis. PT Indofood Sukses Makmur Tbk's financial performance can be measured using financial ratios consisting of Liquidity, Solvency, activity, and Profitability Ratios. The data analysis technique used in this study is a quantitative descriptive analysis technique, and the data used is secondary data in the form of the financial reports of PT Indofood Sukses Makmur Tbk for the 2020–2022 period obtained from the Official Website of the Indonesia Stock Exchange (IDX). The results showed that the liquidity ratio was relatively good, which could be seen from the value of the company's current ratio, quick ratio, and cash ratio. Even though the cash ratio value of PT Indofood Sukses Makmur Tbk is below 100% or 1, However, the value of the Current ratio, Quick ratio, and Cash Ratio of PT Indofood Sukses Makmur Tbk is so optimistic that it will increase every year. The solvevability Ratio of PT Indofood Sukses Makmur Tbk is classified as good because the debt-to-asset ratio (DAR) and debt-to-equity ratio (DER) values are optimistic that they will decrease, even though the DER value in 2020 and 2021 is above 100% or 1. PT Indofood's Activity Ratio Sukses Makmur Tbk is classified as good, as can be seen from the values of the Inventory Turnover Ratio, Fixed Asset Turnover Ratio, Total Asset Turnover Ratio, and Receivable Turnover Ratio, which have increased from 2020 to 2022. Although in 2022 the Inventory Turnover Ratio value will decrease due to excess inventory purchases, PT Indofood Sukses Makmur Tbk's Profitability Ratio is in a bad position, as can be seen from the proportions of PT Indofood Sukses Makmur Tbk's Net Profit Margin Ratio, Gross Profit Margin Ratio, Return on Assets (ROA), and Return on Equity (ROE) from 2021–2022, which experienced a significant decline. The percentage of impairment in 2021–2022 beats the proportion of increase in the ratio from 2020–2021.
Pengaruh Sumber Daya Alam Terhadap Indikator Sosial Ekonomi Teuku Muhammad Irfansyah; Uka Wikarya
Journal of Trends Economics and Accounting Research Vol 6 No 4 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i4.2192

Abstract

Natural resource extraction in Kalimantan has long been a cornerstone of both local and national economic development. While such resources can stimulate growth, their impact on socio-economic indicators depends on the intensity of interaction between economic and social dimensions. This study analyzes the effects of coal mining, oil and gas extraction, and oil palm plantations on poverty and open unemployment rates across 55 districts and cities in the five provinces of Kalimantan (West, East, North, South, and Central Kalimantan) over the period 2010 to 2023. Panel data regression is employed, with robustness checks conducted by dividing the analysis into two subperiods: 2010-2016 and 2017-2023. The results show that coal mining has not contributed to reducing either poverty or unemployment. Oil and gas extraction has no significant impact on poverty and has not reduced unemployment during the 2010-2016 period. In contrast, oil palm plantations consistently reduce open unemployment across the entire period and are associated with poverty reduction in the 2017-2023 subperiod. These findings suggest the need for governance reform in the mining sector to improve its contribution to poverty and unemployment reduction, along with stronger policy support for the palm oil sector, which has demonstrated more consistent socio-economic benefits.
Pengaruh Harga dan Kualitas Pelayanan Terhadap Keputusan Pembelian Apsari Aristawidya; Wiwin Wianti
Journal of Trends Economics and Accounting Research Vol 6 No 4 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i4.2613

Abstract

Competition in the culinary business requires companies to set appropriate prices and provide good service quality in order to improve customer purchasing decisions. This study aims to analyze the influence of price and service quality on the purchasing decisions of Kaka Cerdas Membership customers at Bolekaka Dimsum Jatiwaringin Branch. This research employed a quantitative approach with a population of 515 active customers and a sample of 84 respondents determined through probability sampling using the Slovin formula. The data were analyzed using multiple linear regression with the assistance of SPSS version 26. The results showed that price and service quality partially and simultaneously had a positive and significant effect on purchasing decisions, with a significance value of 0.000 < 0.05. Partially, the price variable contributed 30.3%, while service quality contributed 35.7% to purchasing decisions. Simultaneously, both variables contributed 50.9% to customer purchasing decisions. This study contributes to the consumer behavior literature by demonstrating that price and service quality are important factors influencing purchasing decisions among customers participating in a membership program in the culinary sector Therefore, improving service quality and setting appropriate prices can increase customer purchasing decisions at Bolekaka Dimsum Jatiwaringin Branch.
Pengaruh Persepsi Kualitas Pelayanan dan Harga Terhadap Kepuasan Pelanggan dengan Variasi Menu Sebagai Moderasi Leony Hoki; Denni; Sanniya Dinata
Journal of Trends Economics and Accounting Research Vol 6 No 4 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i4.2661

Abstract

This study aims to analyze the influence of perceived service quality and price on customer satisfaction at Nasi Vegetarian Sentiya, Sukaramai Market, Gang Dahlia, with menu variations as a moderating variable. The research method used is quantitative. The population in this study were customers of Nasi Vegetarian Sentiya, with data collection conducted through distributing questionnaires using a Likert scale to respondents who had experience consuming the product. The results of data analysis show that partially, perceived service quality has a negative but significant effect on customer satisfaction, with a Tcount value (-3.285) smaller than Ttable (1.984) and a significance of 0.001 smaller than 0.05 and price is proven to have a significant effect with a significant value of 0.000 smaller than 0.05 partially on customer satisfaction. Simultaneously, perceived service quality and price have a significant effect with a significant value of 0.000 on customer satisfaction. However, the MRA test results showed that menu variety was not proven to moderate the relationship between perceived service quality and customer satisfaction with a significant value of 0.695, nor the relationship between price and customer satisfaction with a significant value of 0.948 greater than 0.05. Based on the results of the study, it is recommended that the business owner of Nasi Vegetarian Sentiya prioritize improving consistent service quality in serving customers, as well as maintaining an affordable pricing strategy as the main advantage. In addition, businesses do not need to focus too much on adding menu variations, but rather emphasize the quality of taste and mainstay menus, and build customer satisfaction through more personal interactions and regular evaluation of customer feedback to improve satisfaction and business sustainability.
Determinasi Kualitas Laporan Keuangan Bank Syariah: Peran Opini Audit, Audit Delay, dan Profitabilitas Zahrina Sazida Afra; Sri Rahayu; Zufrizal
Journal of Trends Economics and Accounting Research Vol 6 No 4 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i4.2720

Abstract

This study aims to examine the effect of audit opinion and audit delay on financial reporting quality with profitability as a moderating variable in Islamic Commercial Banks during the 2022–2024 period. This research employed a quantitative approach using secondary data obtained from annual financial statements. The sample was determined using purposive sampling, resulting in 33 observations. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 25. The results reveal that audit delay has a negative and significant effect on financial reporting quality, with a regression coefficient of -0.006 and a significance value of 0.006 (< 0.05). This finding indicates that longer audit completion periods tend to reduce the timeliness and relevance of financial information. Meanwhile, audit opinion does not significantly affect financial reporting quality, as indicated by a significance value of 1.000 (> 0.05). Simultaneously, audit opinion and audit delay significantly affect financial reporting quality, with an F-statistic value of 4.533 and a significance level of 0.019 (< 0.05). Furthermore, the coefficient of determination test shows an R Square value of 0.232, indicating that 23.2% of the variation in financial reporting quality can be explained by the independent variables, while the remaining 76.8% is influenced by other factors outside the research model. The findings also demonstrate that profitability is unable to moderate the relationship between audit opinion and audit delay on financial reporting quality because the interaction variables show significance values above 0.05. This study contributes to the literature on Islamic banking and financial reporting quality by emphasizing the importance of audit efficiency in enhancing the credibility and timeliness of financial reporting in Islamic financial institutions.
Pengaruh Kinerja Keuangan dan Struktur Modal Terhadap Nilai Perusahaan dengan Ukuran Perusahaan Sebagai Pemoderasi Siti Robiatul Hasanah; Moh. Iskak Elly; R. Hery Koeshardjono
Journal of Trends Economics and Accounting Research Vol 6 No 4 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i4.2723

Abstract

The purpose of this study is to examine the relationship between financial performance and capital structure on firm value, while also using firm size as a moderator, among textile and garment companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2025. Financial performance and capital structure in this study are measured using ROA and DER, while PBV is used to measure firm value. The research method employed is quantitative and utilizes secondary data. The sample was selected using purposive sampling, resulting in 9 companies over a 6-year observation period. The software used in this study was Eviews 13 with data analysis techniques including panel data regression, and the Common Effects Model (CEM) was used to test the research hypotheses. The results revealed that financial performance significantly influences firm value with a significance level of 0.0451; conversely, capital structure does not significantly influence firm value with a significance level of 0.8713. Firm size moderates the effect of financial performance on firm value with a significance level of 0.0000, while firm size does not moderate the effect of capital structure on firm value with a significance level of 0.5220. This study contributes information regarding financial ratios in assessing financial performance and capital structure in explaining firm value, as well as the role of firm size in the textile and garment industry.
Islamic Social Responsibility, Islamic Corporate Governance, Manajemen Laba, dan Kinerja Keuangan Pada Perusahaan Syariah Putri Salbiah Sukma Br. Nst; Sri Rahayu; Jalilah Ilmiha
Journal of Trends Economics and Accounting Research Vol 6 No 4 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i4.2736

Abstract

This study aims to examine the effect of Islamic Corporate Social Responsibility (ICSR) and Islamic Corporate Governance (ICG) on financial performance with earnings management as a moderating variable in sharia public companies within the financial and banking sector listed in the Sharia Securities List during the 2020–2024 period. This study employed a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sampling technique used purposive sampling, resulting in 30 observations. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS version 25. The results indicate that ICSR has a positive and significant effect on financial performance, with a regression coefficient of 18.558 and a significance value of 0.029 (< 0.05). In contrast, ICG does not have a significant effect on financial performance, as indicated by a significance value of 0.200 (> 0.05). Earnings management also does not significantly affect financial performance, with a significance value of 0.678 (> 0.05). Furthermore, earnings management is unable to moderate the relationship between ICSR and ICG on financial performance because the significance values of the interaction variables are 0.435 and 0.449 (> 0.05), respectively. The coefficient of determination test shows an Adjusted R Square value of 0.028 or 2.8%, indicating that the research variables explain only 2.8% of the variation in financial performance, while the remaining 97.2% is influenced by other factors outside the research model. These findings demonstrate that sharia-based social responsibility disclosure plays a more dominant role than sharia governance mechanisms in improving the financial performance of sharia companies.
Pengaruh Live Streaming dan Ulasan Online dengan Consumer Trust sebagai Moderasi terhadap Keputusan Pembelian Rusdiana Br Simamora; Irwadi; Elysia Jovitta Cemerlang
Journal of Trends Economics and Accounting Research Vol 6 No 4 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i4.2753

Abstract

This study aims to analyze the influence of live streaming and online reviews on purchasing decisions for Erigo fashion products on the TikTok Shop platform, with consumer trust as a moderating variable. While previous studies have widely examined purchasing decisions, the use of consumer trust as a moderating variable between live streaming and online reviews remains rarely explored by other researchers. The phenomenon of social commerce through TikTok Shop has transformed how people interact with brands, particularly in urban areas like Medan. This research is a quantitative study with an associative approach. The population consists of individuals in the Medan Kota district who have purchased Erigo products on TikTok Shop. The number of respondents determined by the Lemeshow formula. Data were collected via online questionnaires to 100 respondents and processed using SPSS statistical software. Data analysis techniques included instrument testing (validity and reliability), classic assumption tests, multiple linear regression analysis, and Moderated Regression Analysis. The results indicate that, partially, live streaming has no influence on purchasing decisions with a significance value of 0.071 which is bigger than 0.05. Conversely, the online reviews is proven to have a partial influence on purchasing decisions with a significance value of 0.000 which is smaller than 0.05. However, the moderation test results show that consumer trust is unable to moderate the influence of either live streaming or online reviews on purchasing decisions with a significance value of 0.228 and 0.774. The R2 value is 0.807, indicating that the combined contribution of live streaming, online reviews, and consumer trust to purchasing decisions is 80.7%, while the remaining 19.3% is explained by other variables not examined in this study.

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