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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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Analisis Pengaruh Profitabilitas, Likuiditas dan Leverage terhadap Nilai Perusahaan dengan Moderasi Corporate Social Responsibility Liza Novietta; Ruswan Nurmadi; Yani Suryani; Desi Ika; Rizki Fillhayati Rambe
Journal of Trends Economics and Accounting Research Vol 3 No 2 (2022): December 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i2.555

Abstract

The increasing number of researchs on firm value proves that firm value is a very important thing that must be the main concern of the firm. Companies with good firm values ​​will help the firm in achieving firm goals. Companies that are members of the manufacturing industry listed on the Indonesia Stock Exchange consist of various types of companies, all of which are of course very concerned with the value of the firm, to achieve firm goals. The manufacturing sector itself, where most of it is the main producer of the people's needs, makes the manufacturing sector in Indonesia stretch, including stable and has very good growth prospects going forward. The results of this research state that Profitability (ROA) significantly affects Firm Value (PBV), Liquidity (CR) does not significantly affect Firm Value (PBV), Leverage (DER) does not significantly affect Firm Value (PBV), Corporate Social Responsibility ( CSR) can significantly moderate the effect of Profitability (ROA) on Firm Value (PBV), Corporate Social Responsibility (CSR) can significantly moderate the effect of Liquidity (CR) on Firm Value (PBV), Corporate Social Responsibility (CSR) cannot moderate significantly the effect of Leverage (DER) on Firm Value (PBV). This research recommends that in the future, relevant research uses different research objects and different research variables, which are expected to influence firm value, to add to the literature on the importance of firm value
Penilaian Pada Kualitas Laporan Keuangan melalui Analisis Rasio Profitabilitas di Sekolah Menengah Pertama Kabupaten Sleman Melvin Rahma Sayuga Subroto Subroto
Journal of Trends Economics and Accounting Research Vol 3 No 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i3.556

Abstract

This study aims to analyze the assessment of the quality of school financial reports through profitability ratios, at XYZ Junior High School in Sleman Regency. In this study the profitability ratio is calculated by net profit margin. Another objective of this study is to determine the level of profit at XYZ Junior High School in Sleman Regency. This research uses a qualitative approach with descriptive analysis methods. The sample used is financial reporting. The sample was determined using net profit margin and then using purposive sampling with respondents as operational director, finance department. Data collection techniques were carried out by means of observation, interviews and documentation. As for the data analysis technique is done by data reduction, data presentation. The validity of the research data will be tested using data triangulation. The results of this study indicate that: 1) The liquidity ratio of XYZ Junior High School in Sleman Regency from the calculation of the net profit margin is said to be healthy. Judging from the calculation, it shows more than 20%, so that junior high school is said to be profitable. 2) The quality of the Junior High School's financial reports is appropriate, understandable.
Analisis Pengaruh Kualitas Layanan Terhadap Kepuasan Konsumen Pada Depot Aidrat Sunan Drajat Paciran Lamongan Edy Anas Ahmadi
Journal of Trends Economics and Accounting Research Vol 3 No 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i3.560

Abstract

This research was conducted to see and determine the effect of service quality on customer satisfaction at refill drinking water depots in Aidrat (Air Asli Sunan Drajat) Lamongan, there are several factors that consumers can consider in assessing a service provided by the company, according to Zeithaml, Berry and Parasuraman (1985) quoted in Tjiptono (2000: 27-28) succeeded in identifying five dimensions of service quality, namely tangibles, reliability, responsiveness, assurance, and empathy. Based on the results of the analysis that has been carried out on the effect of service quality (tangibles, reliability, responsiveness, assurance, and empathy) on consumer satisfaction at refill drinking water depots in Tirta Mulya, it can be concluded that based on the Multiple Regression Equation Analysis the result is Y = 2.047 + 0.441(X1)+ 0.113 (X2)+ 0.191 (X3) + 0.229 (X4) + 0.235 (X5). If the tangibles, reliability, responsiveness, assurance, and empathy variables are equal to zero, then the value of customer satisfaction is 2.047. If the quality of service changes by 1 then the tangibles variable will increase by 0.441%. Likewise for the reliability variable, which is equal to 0.113%. In contrast, the responsiveness, assurance, and empathy variables show positive parameters, namely 0.191%, 0.229%, and 0.235% respectively. This means that each addition of 1 variable will be followed by an increase in service quality. Based on the Coefficient of Determination Test (R2) the value of adjusted R is 0.961, this shows that 96.1% of customer satisfaction can be explained by the variables tangibles, reliability, responsiveness, assurance, and empathy. The remaining 3.9% is due to the influence of other variables not included in the model. Then based on the Simultaneous Test (F Test) Anova test it can be seen that the Fcount value is 461.654 > the Ftable value is 3.942, located in the rejection area so that Ho is rejected or Ha is accepted. It means that the tangibles, reliability, responsiveness, assurance, and empathy variables have a significant effect on the consumer satisfaction variable. And based on the Partial Test (t test) the results of testing the regression coefficient with tcount obtained the value of tcount tangibles of 4.473 (X1) > 1.661, reliability (X2) 2.053 > 1.661, responsiveness (X3) 3.083 > 1.661, assurance (X4) 4.718 > l1 .661, and empathy (X5) 5.325 > 1.661. Thus the variables tangibles, reliability, responsiveness, assurance, and empathy have a significant effect on consumer satisfaction variables.
Tingkat Bauran Pemasaran Expedisi JNE Dalam Meningkatkan Keunggulan Bersaing Melalui Loyaitas Konsumen di Kecamatan Panai Hulu Suci Yulianingsih; Ade Parlaungan Nasution; Fauziah Hanum
Journal of Trends Economics and Accounting Research Vol 3 No 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i3.565

Abstract

This study aims to determine the effect of marketing mix mediated by consumer loyalty on competitive advantage, both direct and indirect influences. This type of research is explanatory research that explains the causal relationship between variables through hypothesis testing. This study used a sample of 100 respondents, these respondents were individuals who had used services from JNE Panai Hulu District at least 2 times use, were over or equal to 17 years old, and were decision makers. By using non-probability sampling techniques. The hypothesis test is performed with the T test and the Sobel test. Data analysis using Partial Least Square (PLS) and assisted by SmartPLS 3.0 software to facilitate research From the results of this test, it can be concluded that the marketing mix variable has a positive and significant effect on the competitive advantage of JNE Panai Hulu District.
Penerapan Sistem Penjaminan Mutu Internal pada Pekan Kewirausahaan Unit Entrepreunership Laboratorium Terpadu Mail Hilian Batin; Dika Setiagraha; Ilham Prawidi Sakti
Journal of Trends Economics and Accounting Research Vol 3 No 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i3.566

Abstract

The Internal Quality Assurance System is a systemic activity of education quality assurance by universities to supervise the implementation of higher education by the universities themselves on an ongoing basis. The word supervise means 'planning', 'implementation', 'control', and 'development / improvement' of higher education quality standards consistently and continuously for stakeholder satisfaction. In this study, the application of SPMI was carried out in the Entrepreneurship Week program with the hope that it could carry out quality quality. The presence of laboratories in universities is important as a place for students to experiment in the teaching and learning system. Material about Entrepreneurship is always taught to students, but only fixated on assignments but not yet economically valuable. There is an entrepreneurship week program as a forum for students to be creative in selling their products to a wide audience and is always evaluated by the laboratory if there are obstacles in the field. This type of research is a field research with a qualitative descriptive approach. The results showed that the establishment of an internal quality assurance system, especially for the Entrepreneurship Unit as a reference for the implementation of the Entrepreneurship Week program in the future.
Pengaruh Harga Dan Lokasi Terhadap Kepuasan Konsumen Kota Parepare Arwin
Journal of Trends Economics and Accounting Research Vol 3 No 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i3.569

Abstract

The effect of price and location on consumer satisfaction in Parepare City. The aim of this study was to determine the effect of price and location on customer satisfaction at the Cahaya Ujung Store, Parepare City. The population in this study were 709 people and the purchasing sample value of 88 respondents was calculated using the slovin formula. The analytical method used in this research is a causal descriptive analysis method. The results of the T-test for the price variable show a significant value of 0.000 which is less than the probability value of 0.05 and the t-count value is 4.683 greater with a t-table value of 1.98, so the price variable has a significant effect on customer satisfaction at the Cahaya Ujung Store. The results of the t-test for the location variable show a significant value of 0.001 less than the probability value of 0.05 and the t-count value is 4.382 greater with a t-table value of 1.98, so the location variable has a significant effect on customer satisfaction at Cahaya Ujung Store. In addition, price and location simultaneously have a significant influence on customer satisfaction at the Cahaya Ujung Parepare Store so that the hypothesis can be accepted. This is supported by the calculated F test value of 32.145 > F table 3.10 with a significance value of 0.000 <0.05.
Effect Company Size, Age Of Company, Islamic Corporate Social Responsibility On Earning Coeficient Response Novianto Noegroho; Adhi Widyakto; RR Lulus Prapti NSS
Journal of Trends Economics and Accounting Research Vol 3 No 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i3.570

Abstract

Islamic Corporate Social Responsibility is the reporting of corporate social responsibility with sharia principles. The disclosure of social responsibility must be in accordance with the values of the concept of Maqashid Shari'ah. For sharia-based companies, use Islamic Social Reporting in reporting corporate social responsibility. All implementation of social responsibility that has been carried out by the company will be made public through social disclosure in the annual report issued by the company. This research aims to find out the influence of company size, age of the company and investment account holders on disclosure of Islamic corporate social responsibility. The population in this study was an Islamic commercial bank registered with the Financial Services Authority using purposive sampling techniques. The analytical technique in this study is regression of panel data. The results of this study showed that the size of the company, the age of the company and Islamic Corporate Social Responsibility influence simultaneously on the disclosure of Islamic corporate social responsibility. Partially, the size of the company positively influences the disclosure of Coeficient Response Earnings, while the company's lifespan and islamic corporate social responsibility have no effect on the disclosure of Coeficient Response Earnings.
Pengaruh Dividen Payout Ratio, Debt To Equity Ratio, Free Cash Flow, dan Earning Per Share Terhadap Keputusan Perusahaan Melakukan Stock Repurchase Pada Perusahaan yang Terdaftar di Bursa Efek Indonesia tahun 2019 – 2021 Cristina Andriyati S; Arifah Hidayati; Sintia Safrianti
Journal of Trends Economics and Accounting Research Vol 3 No 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i3.575

Abstract

This study aims to analyze the effect of the Dividend Payout Ratio, Debt to Equity Ratio, Free Cash Flow and Earning Per Share on the decision to purchase Stock Repurchase in companies listed on the IDX in 2019-2021. The population in this study are go public companies that have repurchased stocks that are listed on the IDX for the 2019-2021 period. The sample in this study amounted to 54 companies that went public. The research design used was quantitative research and the sampling method used in this study was purposive sampling method. The data used in this research is secondary data. The data analysis method used in this study is multiple regression analysis with the help of the IBM SPSS version 25 application program. The results of the analysis show that (1) the dividend payout ratio has no effect on stock repurchase purchasing decisions, (2) the debt to equity ratio has no effect on stock repurchase decisions. purchase of stock repurchase, (3) Free cash flow affects the decision to purchase stock repurchase, (4) Earning per share does not affect the decision to purchase stock repurchase and (5) Dividend payout ratio, Debt to equity ratio, Free cash flow and Earning per share does not influence simultaneously on the stock repurchase purchase decision.
Faktor-Faktor yang Mempengaruhi Konsumen Belanja di Pamella Yogyakarta Yuana Tri Utomo; Abdi Mujahidin Rahim; Hery Sasono
Journal of Trends Economics and Accounting Research Vol 3 No 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i3.576

Abstract

Consumer behavior is an activity or action taken by consumers before making a purchase of products or services in meeting their needs which can be influenced by various factors. This study aims to determine the factors that influence consumers to shop at Pamella Supermarket. This study used a quantitative approach. The data collection techniques used were interviews and questionnaires. The sample in this study amounted to 100 respondents who shopped at Pamella Supermarket. The results of this study show that the factors that influence consumers to shop at Pamella Supermarket are divided into 6 factors, namely: convenience factors, cultural factors, consumer resource factors, consumer knowledge factors, company reputation factors, and motivation factors.
Pengaruh Kompensasi, dan Motivasi Kerja Terhadap Kinerja Karyawan Perusahaan Ekspedisi Putri Maimunah Selandra; Resista Vikaliana
Journal of Trends Economics and Accounting Research Vol 3 No 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i3.580

Abstract

This study was conducted to analyze the effect of compensation and work motivation on employee performance at PT. SiCepat Express South Bekasi branch. In this study, the researcher distributed questionnaires to 40 employees of PT SiCepat Express, South Bekasi branch. The method used in this study was a quantitative method with the type of research method correlational. According to Arikunto, (2014: 247- 248), correlational studies are research that is intended to determine whether there is a relationship between two or several variables. This study used quantitative methods with data analysis techniques of multiple linear regression analysis because the independent variables used were more than one. The variables in this study included Compensation (X1) and Work Motivation (X2) as the independent variables and Employee Performance (Y) as the dependent variable. The data analysis techniques used were validity test, reliability test, descriptive analysis, classical assumption test, multiple regression analysis, and hypothesis testing. The data and analysis of this study were processed using the SPSS version 25 program. Based on the results of the analysis carried out, it can be interpreted that compensation had a positive and significant effect on employee performance at PT. SiCepat Express, South Bekasi Branch. This is evidenced by the percentage of the effect of compensation and work motivation on employee performance as obtained from the results of the correlation coefficient test by 83.3%. The variable compensation and work motivation explained the variations in employee performance by 67.7% and the rest was explained by factors or other variables outside of the model.

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