cover
Contact Name
Dewi Darmastuti
Contact Email
dewidarmastuti@upnvj.ac.id
Phone
+6281311180343
Journal Mail Official
vemar@upnvj.ac.id
Editorial Address
Pondok Labu
Location
Kota depok,
Jawa barat
INDONESIA
Veteran Economics, Management & Accounting Review
ISSN : 29639832     EISSN : 29628830     DOI : https://doi.org/10.59664/vemar.v2i1
Veteran Economics, Management & Accounting Review (VEMAR) seeks to publish both theoretical and empirical papers in the fields of economics, management & accounting in private sector as well as public sector. VEMAR covers but is not limited to: Accounting Area: Financial Accounting Auditing Taxation Public Sector Accounting & Auditing Accounting information systems CSR and Sustainability Corporate Governance Management Accounting Islamic Accounting Accounting Education Management Area: Marketing Management Human Resource Management Production Management Financial Management Management Information System International Business Business Law Entrepreneurship Economics Area: Monetary Fiscal Environment and Natural resource Industrial Organization Regional and Urban Economics Sharia Economics
Articles 10 Documents
Search results for , issue "Vol 2 No 2 (2024)" : 10 Documents clear
DETERMINASI INDEKS SAHAM SYARIAH Afrinal, Rizki
Veteran Economics, Management, & Accounting Review Vol 2 No 2 (2024)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v2i2.6243

Abstract

This study aims to determine the effect of international sharia stock indexes and macroeconomics on the price of the Jakarta Islamic Index. This study uses the Dow Jones Islamic Market World Index (DJIM), S&P 500 Shariah (SPSHX), and FTSE All-World Sharia Index (FTSES) as variables that represent international Islamic stock indices as well as interest rates (IR), inflation, and exchange rates. (ER) as a variable that represents Indonesia's macroeconomic conditions. Using the Vector Error Correction Model (VECM) method, this study shows that inflation, exchange rate, DJIM, SPSHX and FTSES have a significant influence on JII in the long term, whereas in the short term only inflation and interest rates have a significant effect on JII
NILAI TUKAR MEMODERASI RASIO KEUANGAN DALAM MENSTIMULUS RETURN SAHAM SYARIAH Fadlirahman, Farhan; Mira Rahmi
Veteran Economics, Management, & Accounting Review Vol 2 No 2 (2024)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v2i2.6245

Abstract

Tujuan dari penelitian ini untuk mengetahui bagaimana pengaruh Current Ratio (CR), Return on Assets (ROA), dan Debt to Equity Ratio (DER) terhadap return saham syariah dan nilai tukar sebagai variabel moderating. Penelitian ini menggunakan teknik purposive sampling pada perusahaan pertambangan yang terdapat pada index JII periode 2012–2021 dan didapatkan sebanyak 5 sampel perusahaan. Analisis data menggunakan regresi linier berganda. Hasil penelitian menunjukkan secara parsial Current Ratio, Return on Assets, dan Debt to Equity Ratio tidak berpengaruh signifikan terhadap return saham. Hasil penelitian juga menunjukkan nilai tukar dapat memoderasi pengaruh Current Ratio, Return on Assets, dan Debt to Equity Ratio terhadap Return Saham. Keterbatasan dalam penelitian ini adalah hanya menggunakan sampel penelitian terbatas hanya pada sektor pertambangan yang tercatat di JII, hanya 5 dari 6 populasi yang dijadikan sampel penelitian, dan variabel penelitan yang terlalu umum diketahui oleh investor. Bagi penelitian selanjutnya, diharapkan dapat menambahkan variabel independen lainnya dan menambahkan variabel makroekonomi yang lain sebagai variabel moderasi. Kata Kunci: Current Ratio, Return on Assets, Debt to Equity Ratio, nilai tukar The purpose of this study is to find out how the influence of Current Ratio (CR), Return on Assets (ROA), and Debt to Equity Ratio (DER) on Islamic stock returns and exchange rates as a moderating variable. This study used a purposive sampling technique for mining companies listed on the JII index for the 2012–2021 period and obtained a total of 5 sample companies. Data analysis using multiple linear regression. The results showed that partially Current Ratio, Return on Assets, and Debt to Equity Ratio did not have a significant effect on stock returns. The results of the study also show that exchange rates can moderate the effect of Current Ratio, Return on Assets, and Debt to Equity Ratio on Stock Returns. The limitations in this study are that it only uses research samples that are limited to the mining sector recorded on JII, only 5 out of 6 populations are used as research samples, and research variables that are too commonly known by investors. For further research, it is expected to be able to add other independent variables and add other macroeconomic variables as moderating variables. Keywords: Current Ratio, Return on Assets, Debt to Equity Ratio, exchange rate
CUSTOMER'S PERCEPTION AND DIGITALIZAION ABLE TO INCREASING INTEREST TO INVEST IN GOLD IN ISLAMIC SHCEME Marcella Nazmatul Lail
Veteran Economics, Management, & Accounting Review Vol 2 No 2 (2024)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v2i2.7444

Abstract

The aim of this research is to find and determine the influence of perceptions of Islamic banking products, digitalization and income on interest in investing in gold at BSI Mobile. Sampling used purposive sampling technique with a total sample of 121 respondents. The approach used is a quantitative model with data collection techniques using questionnaires. SPSS 26 and Excel are data analysis tools. Data testing uses data quality tests, classical assumption tests, multiple linear regression analysis tests and hypothesis tests. The results of this research are that perceptions of sharia banking products and digitalization partially have a significant effect on interest in investing in gold at BSI Mobile, while partially income does not significantly affect interest in investing in gold at BSI Mobile. Simultaneously, all independent variables have a significant effect on the dependent variable.
PERAN MEDIA SOSIAL DAN PENENTUAN HARGA DALAM MEMPERTAHANKAN PELANGGAN Khairunnisa, Nabilah
Veteran Economics, Management, & Accounting Review Vol 2 No 2 (2024)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v2i2.7478

Abstract

The development of the halal industry in the skincare sector increases very rapidly every year. Islam allows facial skin care as a form of gratitude for maintaining the gifts that God has given to his people. The face is the first impression when we meet, having facial skin problems causes a feeling of insecurity for some individuals. Generation Z is one of the factors in the rapid development of skincare in Indonesia, of course by looking at the halalness of products that have been verified by BPOM and Halal MUI. This research aims to determine the influence of social media marketing, religiosity, price and halal brand personality on loyalty to The Originote skincare brand in generation Z in Jabodetabek. The sampling method in this research used non-probability sampling with a purposive sampling technique, namely the Likert scale. The research uses a quantitative approach by collecting data using the IBM SPSS Statistics 26 application. The results of the research show that social media marketing and price have a positive and significant effect on loyalty to The Originote skincare brand in generation Z in Jabodetabek. Meanwhile, religiosity and halal brand personality have a positive and insignificant effect on loyalty to The Originote skincare brand in generation Z in Jabodetabek.
"LOVELY PAYABLE" AKUNTAN PEREMPUAN Monica Citra Qurrota Aini; Krisno Septyan
Veteran Economics, Management, & Accounting Review Vol 2 No 2 (2024)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v2i2.7496

Abstract

This study aims to delve into the phenomenon of 'lovely payable' among female accountants. This research uses qualitative methods qualitative method with a case study approach, data collection techniques encompassed interviews, observations, and documentation. The participants in this research are a female auditor at PwC and a female financial staff at the BPJS office. The findings highlight that 'lovely payable' emphasizes the importance of time, particularly in providing brief yet meaningful quality time for children. Communication, especially through quality time, is considered crucial for maximizing the relationship between a career-oriented mother and her children. In deciding to be both an accountant and a mother, the research indicates that this choice is not solely about work pressures but also about creating harmony in the quality of life and meeting the emotional needs of the children.
EFISIENSI DIGITALISASI LAYANAN PADA PRODUK ARRUM HAJI PEGADAIAN Cheeryl Angelica; Faizi, Faizi
Veteran Economics, Management, & Accounting Review Vol 2 No 2 (2024)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v2i2.7520

Abstract

This research aims to determine the mechanism for financing hajj arrivals through digital pawnshop applications and determine the efficiency of the digitalization implemented. The method and type of research were qualitative and case study. Data collection was carried out using primary sources and data collection techniques of in-depth interviews with informants, observation and documentation. In this research, it was concluded that there are several stages in the Arrum Haji Pegadaian financing mechanism which is carried out through the Pegadaian Digital application. First, register and verify the customer's identity through the Pegadaian Digital application. Then, apply for Arrum Haji financing by fulfilling all the requirements set by Pegadaian. Several factors have been efficient, but there is an obstacle in PT Pegadaian's limited ability to digitalize its services because the process of arrum hajj products involves external parties, so digitalization cannot be involved in its entirety.
WHICH IS SUPERIOR? COMPARATIVE STUDY OF HIGH SCHOOL AND VOCATIONAL SCHOOL IN ACCOUNTING MAJOR Nurfajrina Oktadiani; Shafira Zahra Wirawan; Syihab Rifqi Hadzami; Azzahra Nabila; Faza Auliana Zein
Veteran Economics, Management, & Accounting Review Vol 2 No 2 (2024)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v2i2.7530

Abstract

Our research aims to determine and compare the influence of the school origin of students majoring in accounting on their understanding of accounting subjects when entering college. We used a qualitative research method with 3 methods of data collection, namely Zoom, voice recording, and direct interviews with 3 UPN "Veteran" Jakarta students in the 1st semester of the Bachelor of Accounting Program. Then the interview results are analyzed and attached descriptively. From these data, the author received the results that the school of origin influences the level of understanding of students' basic accounting concepts. Students from vocational schools have an advantage in facing accounting courses. However, this does not rule out the possibility of high school graduates surpassing vocational school graduates because what influences them most is their own encouragement.
IMPROVING PATIENT EXPERIENCE: IMPLEMENTATION OF A PRODUCT-SERVICE SYSTEM WITH ALTERNATIVE TREATMENT Daffa Rozano
Veteran Economics, Management, & Accounting Review Vol 2 No 2 (2024)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v2i2.7568

Abstract

This research paper investigates applying a product-service system (PSS) approach in Guru Singa Alternative Treatment to enhance the patient experience and add value to their services. The study comprises three key steps: determining the quadrant position of the products/services, selecting alternative PSS quadrants, and identifying needs and resources. Analysis of a questionnaire and insights from the owner revealed that Guru Singa Alternative Treatment falls under the quadrant of Service Providing.. To address these needs, we propose two solutions. Firstly, a free consultation program is recommended, providing patients expert guidance and support during treatment and recovery. Additionally, educational initiatives will promote bone health and injury prevention. Secondly, an integrated recovery and rehabilitation program is suggested for physical therapy, occupational therapy, and psychological counseling. This research contributes to developing effective fracture recovery practices and improved patient care in alternative treatment facilities. Adopting the PSS approach offers promising opportunities for innovation and advancing healthcare quality in alternative treatments
FORMULASI PERHITUNGAN POTENSI PAJAK RESTORAN DENGAN PENDEKATAN SYSTEM DYNAMICS Nida Nadya Hasan; Ariel Nian Gani; Elmanizar; Verni Yuliati Ismail
Veteran Economics, Management, & Accounting Review Vol 2 No 2 (2024)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v2i2.7590

Abstract

Perhitungan target atau potensi pajak Provinsi DKI Jakarta masih belum memprediksi secara maksimal. Salah satu penyebabnya mungkin yaitu formula perhitungan potensi pajak yang sudah ada masih terlalu sederhana. Sehingga dibutuhkannya evaluasi dan perumusan formulasi perhitungan baru yang lebih detail. Tujuan penelitian ini adalah memformulasikan perhitungan Pajak Restoran di DKI Jakarta dengan pendekatan system dynamics. Berdasarkan hasil kajian terhadap perhitungan potensi pajak restoran, baik berdasarkan kajian terhadap formula pada SK Kaban Nomor 455 Tahun 2017 maupun hasil kajian dari literatur dan hasil diskusi dengan pelaksana pemungutan pajak di lapangan serta piha-pihak terkait lainnya, penelitian ini menyusun formula baru perhitungan potensi pajak restoran di DKI Jakarta. Hasil simulasi system dynamics memberikan beberapa wawasan terkait efek perubahan kondisi ekonomi makro akibat pandemic COVID-19 terhadapat potensi pendapat pajak restoran DKI Jakarta. Pada model ini efek ekonomi makro diperlihatkan dengan penurunan jumlah pelanggan restoran dan juga jumlah signifikan dari restoran yang tutup operasi.
KINERJA LINGKUNGAN MAMPU MENINGKATKAN ENVIRONMENTAL DISCLOSURE Jubilate, Eka Pantun; Maulana, Agus
Veteran Economics, Management, & Accounting Review Vol 2 No 2 (2024)
Publisher : Fakultas Ekonomi Dan Bisnis, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59664/vemar.v2i2.7594

Abstract

Penelitian ini adalah penelitian kuantitatif yang dibuat dengan tujuan untuk mengetahui pengaruh kepemilikan institusional, komite audit, kinerja lingkungan, dan media exposure terhadap environmental disclosure. Sampel riset ini berjumlah 98 perusahaan yang terbagi dalam beberapa sektor; kesehatan, bahan baku, infrastruktur,energi, industri, dan konsumen non primer periode 2021. Teknik analisis yang dipakai yaitu analisis regresi linear berganda dengan uji t parsial yang memakai aplikasi SPSS v.20. Hasil dari riset ini yaitu (1) environmental disclosure tidak dipengaruhi oleh kepemilikan institusional. (2) environmental disclosure tidak dipengaruhi oleh komite audit. (3) environmental disclosure dipengaruhi oleh kinerja lingkungan. (4) environmental disclosure tidak dipengaruhi oleh media exposure.

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