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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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Pengaruh Produk Domestik Regional Bruto (PDRB) dan Upah Minimun Terhadap Realisasi Penanaman Modal Asing (PMA) di Kabupaten/Kota Kalimantan Timur Tahun 2017-2023 Maysi Clara Puspita; 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.v3i2.1504

Abstract

This study aims to analyze the effect of Gross Regional Domestic Product (GRDP) and Minimum Wage on the realization of FDI in five districts / cities in East Kalimantan during the period 2017-2023. The method used is a quantitative approach with panel data and multiple linear regression analysis using Eviews 9 software. The test results show that the best model is the Common Effect Model (CEM). Partially, the GRDP variable has a positive and significant effect on FDI realization, while the minimum wage variable has no significant effect. Simultaneously, both independent variables have a significant effect on FDI. The coefficient of determination (Adjusted R²) of 82.5% indicates that variations in FDI can be explained by GRDP and MSE. This finding confirms the importance of encouraging regional economic growth to attract more foreign investment, as well as considering the balance between labor cost incentives and labor welfare.
Pengaruh Store Atmosphere, Kualitas Pelayanan, dan Ragam Produk terhadap Keputusan Pembelian di Restoran Yaw Yaw Surabaya Reicha Artha Maudia; Agung Pujianto; Ute Chairuz M.Nasution
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.v3i2.1510

Abstract

The purpose of this study is to determine and analyze the influence of store atmosphere, service quality, and product variety on purchasing decisions at Yaw Yaw Restaurant, Surabaya. This study adopted a quantitative method involving 96 respondents, who were consumers of Yaw Yaw Restaurant in Surabaya and its surroundings. Sampling was carried out using a non-probability sampling technique with a convenience sampling method, where the selected respondents had at least made a purchase once. The collected data was then processed using SPSS software version 25. The results of the analysis showed that store atmosphere has a positive influence on consumer purchasing decisions at Yaw Yaw Restaurant, Surabaya. Likewise, service quality and product variety also positively influence consumer purchasing decisions at Yaw Yaw Restaurant, Surabaya. In this study, the most influential variable is service quality, therefore it is necessary to maintain excellent service quality in a restaurant. High-quality service is directly correlated with increased purchasing decisions based on consumer purchasing experiences. In this study, there is also a variable that has the lowest influence, namely the product variety variable. Yaw Yaw Restaurant, Surabaya needs to review its product variety strategy, ensure that the existing variations are truly relevant and provide added value, while still prioritizing improving the atmosphere and service.
Levels of Disclosure in Financial Reports According to the Financial Literacy of Their Users and the Mechanism for Determining Them by Artificial Intelligence Techniques Muhammad Ali Jaafar
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.v3i3.1521

Abstract

The research aimed to analyze the relationship between the financial literacy of financial report users and the required level of disclosure, and to propose an intelligent mechanism based on artificial intelligence techniques to customize report content. The research variables were identified as: financial literacy (high, medium, low) and disclosure level (basic, medium, advanced), with a study of the effects of age and educational level. The research adopted a mixed methodology (descriptive and analytical) using machine learning models (Random Forest) and analysis of a questionnaire consisting of 15 questions. The research sample included 150 participants from Baghdad Bank and Asia Islamic Bank of Iraq, with 155 questionnaires distributed (electronically and on paper), excluding 5 incomplete questionnaires. The results showed a strong positive correlation between financial literacy and the level of disclosure, where 75% of those with high financial literacy preferred advanced reports. The artificial intelligence model also recorded an accuracy of 82% in predicting the optimal level of disclosure. The research recommended adopting intelligent customizable financial reports through artificial intelligence and enhancing users' financial literacy to improve decision quality.
Pendampingan UMKM dalam Pemasaran dan Pembukuan Keuangan sebagai Upaya Mengakses Pembiayaan Bank Syariah Mita Anggraini; Suci Permata Sari; Kharyn Rahmelia; Nurul Hak; Yenti Sumarni
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.v3i3.1549

Abstract

MSME actors in Indonesia still face various obstacles in business management, especially in the aspects of marketing and financial bookkeeping. This condition has a direct impact on the low level of bankability of MSMEs to access financing from banking institutions, especially Islamic banks. This activity aims to provide assistance to MSME actors, especially Toko Cipta Swara Elektronik, to be able to prepare basic financial statements and implement simple digital marketing strategies. The method used in this activity is the ABCD (Audience, Behavior, Condition, Degree) approach, with the implementation in the form of lectures, discussions, hands-on practice, and simulations. The results of the activity show that partners are able to prepare two types of basic financial statements (cash flow and profit and loss), design digital marketing strategies through social media, and understand the requirements for applying for Islamic bank financing. This assistance has proven to be effective in increasing the capacity of partners administratively and strategically, as well as opening up greater opportunities to access sharia financing services.
Analisis Efektivitas Pemeriksaan Pajak dan Implementasi Sistem Pelaporan Pajak Online terhadap Kepatuhan Wajib Pajak di Indonesia Tarmizi Ali; Moch Kurniawan Adli; Dwi Anggi Syaputra
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.v3i3.1579

Abstract

This study aims to analyze the effectiveness of tax audits and the implementation of online tax reporting systems (e-filing and e-reporting) on taxpayer compliance in Indonesia. Tax audits serve as a supervisory instrument conducted by the Directorate General of Taxes to ensure that tax obligations are fulfilled in accordance with applicable regulations. On the other hand, technological advancements have driven the modernization of tax administration through the adoption of online reporting systems, which aim to enhance convenience and transparency. This research uses a quantitative approach with survey methods targeting individual and corporate taxpayers registered at several tax service offices (KPP) across Indonesia. The findings indicate that properly conducted and periodic tax audits have a significant impact on improving taxpayer compliance. Moreover, the online reporting system has proven effective in increasing efficiency, reducing compliance costs, and enhancing transparency, thereby positively influencing voluntary compliance. The study concludes that the synergy between effective tax audits and a user-friendly online reporting system is a strategic key to improving tax compliance in Indonesia.
Penerapan Kode Etik terhadap Profesi Akuntan di Indonesia Eka Bima Safitri; Anggita Riski Dwi Lestari; Suryardin Gee; Yeni A Tumanggor; Ayu Diah
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.v3i3.1617

Abstract

This study aims to find out the code of ethics in the accounting profession in Indonesia, consisting of the influence of the code of ethics and the application of the code of ethics on the accounting profession in Indonesia. This study uses the Systematic Literature Review (SLR) method. SLR is a research technique that is carried out to evaluate, analyze, collect and maintain information from several article sources obtained from websites such as google scholar as many as 30 articles. The result of this study is that a code of ethics is very necessary in the accounting profession, especially in Indonesia. Based on the influence of the code of ethics in Indonesia, it increases public trust and regulates behavior professionally. And based on the application of the code of ethics, the Indonesian accountant profession can prevent unethical practices and abuse of office as well as strengthen accountability and transparency.
Kepuasan Konsumen-dalam-Memediasi-Pengaruh-Kualitas Produk-dan-Persepsi-Harga terhadap-Loyalitas-Pelanggan (Studi pada Jasa Instalasi Mekanik dan Elektronik PT Langgeng Utama Rekaindo Kediri) Mega Tri Arsita; Zaenul Muttaqien; Diana Ambarwati
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.v3i3.1647

Abstract

The reason of this study is to research the impact of product pleasant and price notion on client loyalty at PT Langgeng Utama Rekaindo Kediri using customer pleasure as a mediating variable. A quantitative technique is used on this take a look at and Structural Equation Modeling-Partial Least Squares (SEM-PLS 4.0) as an evaluation technique. a web questionnaire changed into used to accumulate facts with a 4-point Likert scale and 140 respondents were involved with the purposive sampling technique used. The effects showed that product high-quality shows a advantageous and significant direct impact on client loyalty. rate notion has a high quality effect on client loyalty, but this effect is not statistically significant. Product high-quality shows a high-quality and significant direct effect on client pride. fee perception shows a fantastic and massive direct impact on client satisfaction. client delight has a positive effect on client loyalty, but this effect is not statistically significant. Product high-quality shows a direct impact on client loyalty thru mediation of client pride does now not show tremendous results. The indirect effect of rate belief on client loyalty via mediation of purchaser pride also does not show sizeable consequences.
Pengaruh Sales Growth, Likuiditas, dan Leverage terhadap Tax Avoidance pada Perusahaan Makanan dan Minuman yang Terdaftar di BEI Periode Tahun 2021-2023 A.Frida Fitriani
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.v3i3.1649

Abstract

This study aims to analyze the effect of sales growth, liquidity, and leverage on tax avoidance in food and beverage companies listed on the Indonesia Stock Exchange (BEI) during the period 2021-2023. Using a sample of 10 companies, this research collected financial data and annual reports to evaluate the relationship between these variables. The results of analysis indicate that sales growth and leverage have a significant effect on tax avoidance. Furthermore, the simultaneoustest results how that three variables collectively have a significant effect on tax avoidance. This study provides insights for stakeholders in understanding the dynamics of taxation within this industry and highlights the importance of considering other financial factors that may influence tax avoidance
The Effect of Investment and Development Expenditure on Poverty Levels Mediated By The Level of Income Inequality in Balikpapan City Berlina Puspayanti; Rahcmad Budi Suharto; Diana Lestari
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.v3i3.1650

Abstract

This study aims to analyze the influence of investment and development expenditure on poverty levels in Balikpapan City, considering the mediating role of income inequality. The research employs a quantitative approach using path analysis to examine both direct and indirect relationships among variables. The data used are secondary data from 2013 to 2023, including investment, development spending, the Gini index, and poverty rates. The results show that investment and development expenditure have a direct impact on both income inequality and poverty. Moreover, income inequality mediates the influence of investment and development expenditure on poverty. This study provides important implications for local government in formulating more effective and equitable development policies to reduce inequality and alleviate poverty in urban areas.
Determinan Kinerja Keuangan Perusahaan Kosmetik Yang Terdaftar di BEI Tahun 2019-2024 Hikma Latifa; Muhammad Gowon; Riski Hernando
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.v3i3.1656

Abstract

This study aims to determine the influence of company size, sales growth, independent operating costs on financial performance as measured byreturn on asset(ROA) in cosmetic companies listed on the Indonesia Stock Exchange (IDX) in 2019-2024. This research is a quantitative research, namely data in the form of numbers. The data source in this study is secondary data, namely data that is not obtained indirectly, data obtained from annual reports obtained from the company's website or from the official website of the Indonesia Stock Exchange. The population in this study is all cosmetic companies listed on the Indonesia Stock Exchange totaling 7 companies. The sample of this study uses saturated sampling where all members of the population are used as samples and the sample in this study is 42 samples. The analysis method in this study uses multiple linear regression analysis which is processed using the programSPSS versi 26.0 for windows. The results of this study indicate that company size significantly affects financial performance (ROA), sales growth does not affect financial performance (ROA), while operational costs significantly affect financial performance (ROA).

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