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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 262 Documents
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Analisis Strategi Pemasaran Chatime Melalui Kolaborasi Dengan JKT 48 Dalam Meningkatkan Penjualan Audy Saomramadhan; Abdullah Abbas; Erwin Permana
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : 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.v3i2.1459

Abstract

The contemporary beverage business in Indonesia is experiencing rapid growth, driven by lifestyle changes and the influence of social media. Competition in this industry is very tight, so collaboration is the key to survival. Chatime has successfully maintained its position as the most popular contemporary beverage brand through collaboration with the music group JKT-48. This study aims to analyze Chatime's marketing strategy through collaboration with JKT 48 in increasing sales and consumer appeal. This study was conducted using a descriptive qualitative approach. Research data were obtained from the results of observations and digital reviews as well as support from various secondary literature. The results of the study indicate that collaboration with JKT48 is a successful marketing strategy, especially during the Senbatsu Sousenkyo (SSK) event, which increases sales. Chatime's collaboration with JKT48 has proven effective in increasing sales through the launch of an attractive collaboration menu, the creation of exclusive merchandise, and holding events for joint promotions. This influencer marketing strategy has succeeded in utilizing the loyalty of JKT48 fans to encourage purchases of Chatime products. The author suggests that Chatime products need to continue to innovate in creating new flavor variants and unique products to maintain their appeal amidst fierce competition. And continue to conduct market research periodically, to find out the developing trends. And maximize the use of social media for promotion and interaction with consumers, especially JKT48 fans.
Analisis Pengaruh Jenis -Jenis Rumah Ekonomi dalam Meningkatkan Pemahaman Siswa SMAN 12 Medan David Christian Silitonga; Nurul Mardiah; Romauli Situmeang; Revita Yuni; Siti Sarah Tumangger
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : 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.v3i2.1466

Abstract

Economic concepts are often considered abstract and difficult to understand by high school students. The lack of connection between the subject matter and the reality of everyday life is one of the factors causing low student interest in learning in this field. This study aims to explore the effectiveness of the "home economics" learning approach in improving students' understanding of the economic system. The study was conducted at SMAN 12 Medan using a quantitative method with a questionnaire instrument that has been tested for validity and reliability. The results showed that this approach was able to explain 59.2% of the variation in students' understanding of economics. This study suggests that teachers use contextual learning models to improve the effectiveness of the economics learning process.
Pemanfaatan Tiktok sebagai Media Pemasaran Brand Fashion Arkline untuk Menarik Konsumen Gen Z Erwin Permana; Najma Nury; Sabrina Oktavia; Risya Zahrotul Firdaus
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : 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.v3i2.1472

Abstract

Local fashion brands in Indonesia are gaining popularity due to their affordable prices and competitive quality compared to imported products. One successful example is Arkline, a local fashion brand that effectively uses digital marketing, particularly TikTok, to reach its target market. This study aims to analyze Arkline’s sales growth strategy using a qualitative descriptive approach. Data were collected through digital observations and official online sources. The findings reveal that TikTok is a highly effective platform for engaging Generation Z, who prefer visual, interactive, and authentic content. Arkline’s strategy includes creating trend-based videos, using TikTok Live for real-time interactions, and collaborating with influencers who have large followings. These methods help increase brand awareness, strengthen customer engagement, and drive purchasing decisions. Additionally, the TikTok Shop feature enables seamless in-app transactions, which boosts conversion rates. Overall, TikTok serves as a powerful tool for Arkline to build stronger relationships with consumers, expand its market reach, and stay competitive in the fashion industry. With the right digital marketing strategy and adaptability to current trends, local brands like Arkline can fully leverage TikTok’s potential as an effective platform in today’s digital era.
Analisis Pengaruh Indeks Pembangunan Manusia (IPM), Pertumbuhan Ekonomi (PDRB) dan Tingkat Pengangguran Terbuka (TPT) terhadap Tingkat Kemiskinan di Provinsi Gorontalo Pratiwi Utami; M. Afdal Samsuddin
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : 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.v3i2.1474

Abstract

This study aims ti analyze the effect of the Human Development Index (HDI), Gross Regional Domestic Product (GRDP), and Open Unemployment Rate (OUR) on the poverty rate in Gorontalo Province. The study uses panel data from six districts/cities over the period 2017–2024 and is analyzed using panel data regression methods. Based on the results of the Chow test, Hausman test, and Lagrange Multiplier test, the best model used is the Fixed Effect Model (FEM). The analysis results show that simultaneously, the three independent variables have a significant effect on the poverty rate. However, partially, only the GRDP variable has a negative and significant effect on poverty. Meanwhile, the HDI and OUR variables show a negative but statistically insignificant effect on the poverty rate in Gorontalo Province.
Perbandingan Produktivitas Ayam Ras Petelur terhadap Sistem Kandang Terbuka dan Sistem Kandang Tertutup Ikram Adiputra Jufri; Aisyah Aisyah
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : 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.v3i2.1475

Abstract

The cage has an important role in successful production because a comfortable cage will produce maximum productivity. The aim of this research is to determine the comparison of the productivity of laying hens in the Open House system and the Closed House system at Adam Farm. The method used in this research was to collect data by observing recording data obtained from the two cage systems at Adam Farm. The method used is a descriptive method, then a t test is carried out from December 2023 to February 2024 at Adam Farm Magetan, East Java. The results obtained in this research are the average value of feed intake for maintenance with an open system of 119.98 gr/head, while for maintenance with a closed system it is 131.10 gr/head, the average value -The average feed conversion ratio for maintenance with an open system is 2.92 kg, while for maintenance with a closed system it is 2.37 kg, the average value of hen day production for maintenance with an open system. Amounted to 67.68% while with closed system maintenance it was 84.12%, and the average mortality value for maintenance with an open system was 5 animals while with maintenance with a closed system amounting to 9 heads. The conclusion from this research is that maintenance with a closed system produces better productivity than an open maintenance.
Analisis Pelanggaran Etika Profesi Akuntansi (Studi Skandal Jiwasraya Indonesia) Manipulasi Laporan Keuangan Yosua Yosua; Yuli Rofiyani; Muflikhatun Novia Rahwawati; Delia Hanin Salsabila; Saridawati Saridawati
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : 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.v3i2.1482

Abstract

This study aims to analyze the violation of accounting professional ethics in the PT Asuransi Jiwasraya scandal, one of the biggest financial cases in Indonesia. The main focus of this study is to identify the forms of ethical violations that occur, analyze the principles of the code of ethics that are violated, and understand the impact and causal factors of manipulative actions in the company's financial statements. This study uses a descriptive qualitative approach based on the theory of Accounting Professional Ethics and Fraud Triangle Theory. The results of the analysis show that in the Jiwasraya case there was a violation of the principles of integrity, objectivity, professional competence, confidentiality, and professional behavior. Manipulation of financial statements was carried out to cover up the company's actual loss, which caused state losses of up to trillions of rupiah and damaged public trust in the financial industry. Stricter supervision, consistent application of professional ethics, and improvement of governance are needed so that similar cases do not recur in the future.
Pengaruh Inflasi Terhadap Keuangan Bank Syariah di Indonesia Tahun 2019-2023 Anggel Jenita Devi; M. Zidny Nafi’ Hasbi
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : 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.v3i2.1494

Abstract

Islamic banks are financial institutions that operate in accordance with Islamic law and do not charge interest to their customers. Contracts and agreements between consumers and banks determine the profit-sharing (inbalam) received by Islamic banks and those received by customers. The purpose of this study is to determine the effect of inflation on Islamic bank finance in Indonesia from 2019 to 2023. The research method employed is a quantitative approach. The data source utilized is the Financial Services Authority (OJK), with document data collection techniques. Data analysis in this study involves simple linear regression analysis, t-test, F-test, and coefficient of determination (R²) test. The results indicate that inflation has no effect on the profitability of Islamic banking in Indonesia during the period from 2019 to 2023. This conclusion is drawn because the t-test results yielded a t-value of 1.359 < t-table 2.01505 and a significance value of 0.267 > 0.05, indicating no influence between the independent variable (inflation) and the dependent variable (profitability). Therefore, it can be concluded that inflation does not have a partial and significant effect on Islamic banking profitability in Indonesia during the 2019–2023 period.
Analisis Perbandingan Yield to Maturity, Harga, dan Durasi Antara Obligasi Korporasi dengan Obligasi Pemerintah Indonesia Egita Riyanti Supangadi; Sri Ulina Kaban; Amalya, Diska; Siti Munawaroh; Fauzan Adhipramana; Humairah, Reni
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.v3i1.1495

Abstract

The bond market in Indonesia continues to develop and become one of the investment instruments of interest, both by institutional and individual investors. This study aims to compare the characteristics of government bonds and corporate bonds based on several factors such as Yield to Maturity (YTM), bond prices, and duration (Macaulay and Modified Duration). The method used is comparative quantitative analysis with secondary data obtained from the website of Kustodian Sentral Efek Indonesia (KSEI). The results of the study indicate that government bonds have a lower risk with a YTM of 6%, a market price of IDR990,000.00, a macaulay duration of 1,903  years, and a modified duration of 1,82 years. In contrast, corporate bonds offer higher returns with a YTM of 12.14%, a market price of IDR980,000.00, a Macaulay duration of 1,847 years, and a modified duration of 1,77 years. Thus, this study is expected to provide insight for investors in adjusting investment choices based on risk profiles and financial goals.
Analisis Anuitas Biasa dan Anuitas Jatuh Tempo pada Kredit Motor Jenis Sporty/Fashion dengan Menggunakan Metode Bunga Flat dan Efektif Nicu Rahmat Adil; Danil Danil; Hafiz, Muhammad Al; Khoirun Laili Nur Amaliah; Akbar, Hadissyah; Humairah, Reni
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : 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.v3i3.1497

Abstract

One of the applications of annuities in society is a credit financial instrument. In the credit system there are many risks, so this study is to compare the installment system according to the fastest and longest sample periods in credit with the ordinary annuity method system and maturity, in addition this study aims to see the movement of installments using flat interest and effective interest. The calculation results for a loan of Rp 17,915,000, within 11 months with 24% interest show the largest total interest on the flat interest type of Rp3,941,300 and the smallest total interest on the annuity interest due of Rp1,825,879. Meanwhile, the calculation of the second sample with a loan of Rp17,915,000, within 35 months with an interest of 17.32% obtained the largest total interest on the flat interest type of Rp9,050,055, with the smallest total on the effective interest type of Rp4,339,610, but only slightly different from the total interest on the annuity due of Rp4,347,542. From these results, creditors are advised to choose a credit in a period of 11 months with an annuity due, because the interest paid is much smaller than the 35-month period.
Pengaruh Konsumsi dan Investasi terhadap Tingkat Pengangguran Terbuka di Kalimantan Barat Periode 1995-2024 Sirly Nur Amelia; M. Afdal Samsuddin
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 2 (2025): Juni : 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.v3i2.1502

Abstract

This study investigates the impact of household consumption and investment on the open unemployment rate in West Kalimantan over both short and long terms. Using time series data from 1995–2024 and employing the Vector Error Correction Model (VECM) in EViews 12, results show all variables become stationary after first differencing. Johansen cointegration confirms a long-run equilibrium relationship. VECM findings reveal that investment significantly increases unemployment in the long run, while household consumption has no significant effect. In the short term, a significant error correction mechanism exists, indicating adjustment toward long-run equilibrium. Diagnostic tests confirm model validity through absence of autocorrelation and normally distributed residuals. These results highlight the need for more targeted policies to reduce unemployment.

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