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Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30313392     EISSN : 30313384     DOI : 10.61132
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Ilmu Ekonomi dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 266 Documents
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Faktor yang Mempengaruhi Budidaya Tanaman Kopi dan Dampaknya bagi Pendapatan Petani Kopi di Desa Jenetallasa Nur Aisyah Qadri Saiful; Nuraeni Octavia
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1163

Abstract

This study explores the factors influencing coffee cultivation and its impact on farmers' income in Jenetallasa Village. The research applies qualitative methods through semi-structured interviews with 30 coffee farmers and 3 coffee traders. Key factors such as land area, capital, labor, and environmental conditions are analyzed. The findings reveal that these factors significantly influence coffee yield and farmer income. The study highlights the necessity of improving agricultural practices and marketing strategies to enhance farmers' economic stability.
Pengaruh Penerapan Green Accounting dan Corporate Social Responsibility terhadap Kinerja Keuangan Perusahaan Pertambangan yang Tercatat di Bursa Efek Indonesia Periode Tahun 2020-2022 Regina Siri; Eko Cahyo Mayndarto; Shofia Asry
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1166

Abstract

This study aims to determine 1) the effect of implementing green accounting on the company's financial performance, 2) the effect of corporate social responsibility on the company's financial performance, and 3) the effect of implementing green accounting and corporate social responsibility on the financial performance of mining companies listed on the Indonesia Stock Exchange in 2020-2022. The method in this study uses a quantitative method. The data sources used in this study are secondary data types and the sampling technique uses the purposive sampling method by obtaining 10 companies out of 63 companies with a total of 30 annual reports listed on the Indonesia Stock Exchange in 2020-2022 which will be the object. Data analysis used in this study is descriptive statistical analysis, classical assumption tests, and simple regression tests. The results of this study indicate that the implementation of green accounting has a positive and significant effect on the company's financial performance, corporate social responsibility has a positive and significant effect on the company's financial performance and the implementation of green accounting and corporate social responsibility also simultaneously has a positive and significant effect on the company's financial performance
Pengaruh Profitabilitas, Struktur Modal, Pengelolaan Kas, dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2019-2023 Putri Rahayu; Hwihanus Hwihanus
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1177

Abstract

This study aims to determine how factors like profitability, capital structure, cash management, and company size affect the financial performance of manufacturing companies in the food and beverage subsector that are listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. Analysis is essential. The Smart PLS technique and secondary data from the financial statements of seven companies selected through purposive selection are used in the quantitative methodology of this study. Financial performance is evaluated using Tobin's Q and EPS, and the independent factors that are looked at include ROE, DER, quick ratio, current ratio, and total assets. The study's findings indicate that while business size has no discernible effect on financial performance, return on investment (ROE) has a strong positive influence. Nevertheless, capital structure (DER) has a negative impact on financial performance while company size has a positive one; neither effect is statistically significant. Additionally, cash management has a little negative impact on financial success, but business size has a positive and significant influence. However, there is a small but favorable correlation between firm size and financial performance.
Analisis Pengaruh Tingkat Pendidikan dan Ekonomi Keluarga terhadap Perilaku Konsumtif Anak di Kelurahan Mayangan Kota Pasuruan Safirah Rahayaan; Sugeng Pradikto
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1186

Abstract

The aim of this research is to find out how children's purchasing habits in Mayangan Village, Panggung Rejo District, Pasuruan City are influenced by the family's economic situation and level of education. Many factors, such as parents' education level and family financial situation, can influence children's consumption habits and preferences for products and services. One hundred respondents who were parents and children in Mayangan Village were given questionnaires and survey methodology as part of the quantitative methodology used in this research. Based on the study's findings, children's purchasing habits are strongly influenced by their parents' level of education, and more educated parents often have a greater awareness of the importance of controlling consumption and how it affects children's lifestyles. Children's consumption levels can also be influenced by the economic circumstances of their families; families with higher incomes are more likely to meet their children's consumption needs, while families with lower incomes usually have tighter spending controls. Therefore, it is hoped that the government and society will pay more attention to improving the quality of education and the economic conditions of families in order to create a generation that is wiser in managing consumption and their needs. This research concludes that the two factors, namely the level of parental education and the family's economic conditions, have a significant influence on children's consumer behavior.
Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Yuliana Anggreani Dua Delang Kolit; Magdalena Nona Ice; Tobias Joni Temu
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1189

Abstract

This study aims to determine the effect of tax knowledge and taxpayer awareness on taxpayer compliance in paying Land and Building Tax in Takaplager Village, Nita District. The research method used is primary data in the form of questionnaires distributed to taxpayers registered in Takaplager Village, Nita District. The sampling technique used the slovin formula with the number of questionnaires distributed as many as 88 respondents. The results showed that the variables of tax knowledge and taxpayer awareness had a significant effect on taxpayer compliance in paying land and building tax.
Pengaruh Umkm Usaha Mebel dan E-Commerce Terhadap Meningkatkan Pertumbuhan Ekonomi di Desa Krapyak Kota Pasuruan Siti Istifadah; Sugeng Pradikto
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1190

Abstract

The purpose of this study is to analyse the impact of MSMEs on economic growth and e-commerce usage of furniture stores in Krapyak Village, Pasuruan City With the help of a quantitative approach, data was collected by distributing questionnaires to furniture entrepreneurs in the village through WhatsApp groups. The survey aimed to measure the impact of using e-commerce platforms on sales growth, market access, and job creation. The findings show that the use of e-commerce has a significant positive impact on sales volume growth. Sales volume that was previously limited to the domestic market can now reach a wider market both domestically and internationally. In addition, e-commerce will also help increase the number of workers in the furniture industry. However, obstacles that need to be overcome include the lack of skills in using digital platforms and the limited internet infrastructure that is not evenly distributed throughout the villages. In conclusion, the utilisation of e-commerce has opened up greater market opportunities, generated new jobs for Krapyak villagers and boosted the village's economic growth.
The Role Of Strategic Planning In Improving The Quality Of Tax Awareness: Field Study At The General Tax Authority Alaa Yahya Younis Saeed
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1198

Abstract

This research seeks to identify strategic tax planning, its importance and its impact on improving the quality of taxpayers’ tax awareness, and since this research is in the General Tax Authority, strategic tax planning is an explanatory variable that affects the improvement of taxpayers’ tax awareness as a responsive variable, and the main goal is To research prove the importance of adopting strategic planning in the field of taxes in increasing taxpayers’ awareness, also identifying the nature of the impact of strategic tax planning on the taxpayer and increasing his awareness when targeting it, as the theoretical aspect dealt with an introduction to strategic tax planning and tax awareness, while the practical analytical aspect is Complementary and complementary to the theoretical aspect through a questionnaire distributed to the sample members and then transcribed and analyzed. The most important findings reached by the researcher were that the General Authority for Taxes lacks the presence of a division or even a unit related to strategic planning to develop plans and work to monitor implementation, while setting standards for this purpose. But more important Recommendations: It was necessary to update tax legislation to suit the requirements of the market economy and support the mechanisms of strategic planning.
Strategi Trend Fashion, Promosi Online dan Brand Image Terhadap Minat Beli Fashion Thrifting (Studi Kasus pada Akun Instagram Bassecondstuff_) Enay Sila; Teguh Hadi Saputra; Nurul Hikmah; Pupung Purnamasari
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1200

Abstract

This research aims to analyze the influence of fashion trends, online promotions, and brand image on interest in buying fashion thrifting among followers of the Bassecondstuff_ Instagram account. We ran a case study using data from the Bassecondstuff_ Instagram account as a research sample. The results of this research reveal that the fashion trends followed by the account have a significant impact on the buying interest of its followers. Apart from that, effective online promotion and a strong brand image also play an important role in influencing buying interest in fashion thrifting. There is a positive interaction between these three variables, creating a stronger reason for consumers to choose fashion thrift via the Bassecondstuff_ Instagram account. These findings provide important insights for brand managers and researchers in understanding the factors that influence fashion thrifting purchase intentions in the context of social media.
Peran Manajemen Komunikasi Krisis terhadap Kebangkrutan PT. Sepatu Bata TBK Fina Abiyya Agustin Mubarokah; Hawa Arofah Qusdy; Nur Hamidah; Chalifa Al Firza; Lilik Sumarni
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 1 (2025): Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i1.1201

Abstract

This study aims to analyze the bankruptcy crisis communication of PT. Sepatu Bata tbk, using the literature review research method to collect data through several journals and articles. The bankruptcy of PT Bata is a significant case of business failure and shows the tight competition between industries. This study analyzes the factors causing the bankruptcy of PT Bata, namely: changes in consumer behavior, inability to face competition, business strategy errors, and declining economic conditions. The results of the study indicate that the bankruptcy of PT Bata has an impact on decreasing stock values, reducing the workforce, and losses for creditors. This study contributes to the understanding of the factors causing corporate bankruptcy and the importance of strategic planning. As well as for future improvements.
Pengaruh Intensitas Aset Biologis, Pertumbuhan, Dan Konsentrasi Kepemilikan Terhadap Pengungkapan Aset Biologis Lenny Febiola Pangestu; Shanti Shanti
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 2 No. 4 (2024): Desember : Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v2i4.1202

Abstract

Agricultural companies play an important role in the Indonesian economy in utilizing agricultural land, which can be seen from the increase in data from the Department of Agriculture each year. Agricultural companies have assets in the form of animals or living plants that undergo biological transformation in their management activities. These assets in the form of animals and living plants are referred to as biological assets. Disclosure of information on biological assets has been regulated in PSAK 241 Agriculture, of course, has an impact on the presentation of financial statements of agricultural companies in Indonesia. This study aims to examine the effect of biological asset intensity, growth, and ownership concentration on biological asset disclosure. This study is a quantitative study with hypothesis testing. The type of data used is quantitative data in the form of financial statements of agricultural companies listed on the Indonesia Stock Exchange. The sample used in this study was 27 agricultural companies selected using purposive sampling techniques and data analysis techniques using multiple linear regression. The results of the study indicate that biological asset intensity, growth, and ownership concentration do not affect biological asset disclosure.  

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