Perwira Journal of Economics and Business (PJEB)
Jurnal ini merupakan jurnal yang diterbitkan oleh Universitas Perwira Purbalingga, yang menerbitkan manuskrip teotitis dan riset yang berkaitan dengam Isu-isu: 1. Auditing 2. Akuntansi Manajemen 3. Sistem Informasi Akuntansi 4. Akuntansi Keuangan 5. Akuntansi Syariah 6. Teori akuntansi 7. Akuntansi Keperilakuan 8. Akuntansi Sektor Publik 9. Sistem Pengendalian Manajemen 10. Manajemen Keuangan 11. Sistem Informasi Manajemen 12. Manajemen Sistem Informasi 13. Manajemen Biaya
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<![CDATA[ANALISIS PENGARUH LITERASI KEUANGAN DAN LITERASI DIGITAL TERHADAP PEMANFAATAN APLIKASI AKUNTANSI PADA UMKM DI KOTA TEGAL ]]>
<![CDATA[Aryanto, Aryanto]]>;
<![CDATA[Farida, Ida]]>;
<![CDATA[Fitri Amaliyah, Fitri Amaliyah]]>
<![CDATA[ Perwira Journal of Economics & Business Vol 6 No 1 (2026) ]]>
Publisher : <![CDATA[UNPERBA ]]>
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DOI: 10.54199/yb14wj42
<![CDATA[MSMEs play a crucial role in the national economy, but the utilization of accounting technology in financial management is still not optimal. One of the main factors hindering the adoption of accounting applications is the low financial and digital literacy among MSME players. This study aims to explore the influence of financial and digital literacy on the use of accounting applications by MSMEs in Tegal City. Using a quantitative approach, this study applied the Structural Equation Modeling method based on Partial Least Squares (PLS-SEM) with the help of SmartPLS 3 software. Data were collected through questionnaires distributed to 65 MSME respondents using simple random sampling technique. The results indicate that both financial and digital literacy have a positive and significant influence on the utilization of accounting applications, with digital literacy showing a more dominant influence. This research model is able to explain 63.1% of the variation in the utilization of these applications. The findings provide insights for the development of strategies to improve financial and digital literacy for MSMEs, in order to accelerate their digital transformation. In its implementation, the government and app developers are expected to collaborate to provide integrated training that encourages wider and more effective adoption of accounting technology.]]>
<![CDATA[PENGARUH EPS (EARNING PER SHARE), PER (PRICE EARNING RATIO), NPM (NET PROFIT MARGIN), DAN FINANCIAL DISTRESS TERHADAP HARGA SAHAM ]]>
<![CDATA[Lestari, Melia Ayu]]>;
<![CDATA[Arofah, Anastasia Anggarkusuma]]>;
<![CDATA[Tyas, Karunia Zuraidaning]]>;
<![CDATA[Melia Ayu]]>
<![CDATA[ Perwira Journal of Economics & Business Vol 6 No 1 (2026) ]]>
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DOI: 10.54199/bgt84s10
<![CDATA[This study aims to empirically test the effect of EPS (Earning Per Share), PER (Price Earning Ratio), NPM (Net Profit Margin), and Financial Distress on stock prices. The type of research used is quantitative. The population of this study was 31 trading companies in the retail trade subsector listed on the Indonesia Stock Exchange in 2020-2023, while the sample of this study was 12 companies selected using a purposive sampling technique, so that the total sample that can be used for 4 years is 48 samples. The type of data used is secondary data. The data collection techniques used were literature study and documentation study. The data analysis technique used multiple linear regression analysis with the help of the SPSS application version 25. The results of this study indicate that EPS has a partial positive effect on stock prices, PER has a positive effect on stock prices, NPM has no effect on stock prices, and Financial Distress has no effect on stock prices.]]>
<![CDATA[PENGARUH FINANCIAL STABILITY, FINANCIAL TARGETS, EXTERNAL PRESSURE, INEFFECTIVE MONITORING, DAN CHANGE IN AUDITOR TERHADAP FINANCIAL STATEMENT FRAUD ]]>
<![CDATA[Saputeri, Helliyana]]>;
<![CDATA[Tyas, Karunia Zuraidaning]]>;
<![CDATA[Fitriana, Aning]]>;
<![CDATA[helliyana]]>
<![CDATA[ Perwira Journal of Economics & Business Vol 6 No 1 (2026) ]]>
Publisher : <![CDATA[UNPERBA ]]>
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DOI: 10.54199/8h798s51
<![CDATA[Financial statement fraud is an intentional act committed by company staff that results in the presentation of inaccurate information or the omission of material information in financial reporting. This study aims to empirically examine the effect of financial stability, financial targets, external pressure, ineffective monitoring, and change in auditor on financial statement fraud. The study population was 95 foods and beverages manufacturing companies listed on the Indonesia Stock Exchange from 2021 to 2024. The sample size was 29 companies selected using purposive sampling, resulting in a total sample size 116 over a four-year period. Multiple linear regression analysis was used for data analysis. The results indicate that financial stability, financial targets, external pressure have a positive effect on financial statement fraud, while ineffective monitoring and change in auditor have no effect on financial statement fraud. Therefore, financial stability, financial targtes, external pressure indicate that both internal and external financial pressure can encourage management to commit fraud in financial reporting. Meanwhile, ineffective monitoring and change in auditor require strengthening internal control systems and increasing financial transparency, espicially in situations of high financial pressure, to minimize the risk of financial statement fraud.]]>
<![CDATA[KEPUASAN DAN STRES KERJA SEBAGAI DETERMINAN TURNOVER INTENTION ]]>
<![CDATA[Priyanto, Rofik]]>;
<![CDATA[Dyah Supriatin]]>
<![CDATA[ Perwira Journal of Economics & Business Vol 6 No 1 (2026) ]]>
Publisher : <![CDATA[UNPERBA ]]>
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DOI: 10.54199/9gcc1218
<![CDATA[Employee turnover intention has become a critical issue for organizations, as it directly impacts productivity, stability, and long-term business performance. This study aims to examine the influence of job satisfaction and work stress on turnover intention among employees of PT Tiga Putra Abadi Perkasa. Using a quantitative approach with a questionnaire-based survey, data were collected from 76 employees. The analysis employed descriptive statistics and multiple linear regression to test the proposed hypotheses. The findings reveal that job satisfaction has a significant negative effect on turnover intention, indicating that higher job satisfaction tends to reduce employees’ quitting the organization. Conversely, work stress shows a significant positive effect on turnover intention, suggesting that increased stress levels elevate employees’ likelihood of quitting. Simultaneously, both job satisfaction and work stress significantly influence turnover intention. These results highlight the importance of maintaining employee satisfaction and managing work-related stress to minimize turnover intention. The study provides practical implications for human resource management strategies aimed at enhancing employee retention and organizational commitment at PT Tiga Putra Abadi Perkasa Purbalingga.]]>
<![CDATA[ANALISIS KINERJA KEUANGAN DAERAH KABUPATEN TIMOR TENGAH UTARA ]]>
<![CDATA[Sanbein, Godeliva Susan]]>;
<![CDATA[Oki, Kamilaus Konstance]]>;
<![CDATA[Redjo, Paulina Rosna Dewi]]>
<![CDATA[ Perwira Journal of Economics & Business Vol 6 No 1 (2026) ]]>
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DOI: 10.54199/54h70s56
<![CDATA[North Central Timor (TTU) Regency still faces challenges in optimally managing regional potential and remains dependent on central government funding. To increase financial independence, it is crucial for the local government to manage resources efficiently and utilize local potential. The main problem is the low level of regional financial independence in North Central Timor (TTU) Regency. The method used in this study is a quantitative, involving the collection and analysis of numerical data to determine the financial performance of North Central Timor Regency. This study utilized secondary data from financial reports and related documents, collected through documentation and observation techniques. The analysis used financial ratios to measure fiscal independence and capacity. The results show that the level of regional financial independence for the 10-year period 2014-2023 was in the very low category, with an instructive relationship pattern. This indicates a high dependence on transfer revenues from the central government. Meanwhile, the regional fiscal capacity ratio was in the very low category throughout the period, with poor revenue potential and a relatively high dependence on central assistance.]]>
<![CDATA[KETIKA KOMPETENSI AUDITOR BERTEMU REPUTASI AUDITOR: ANALISIS MEDIASI TERHADAP BIAYA AUDIT ]]>
<![CDATA[Purwantini, Heni]]>;
<![CDATA[Maharani, Destin Alfianika]]>
<![CDATA[ Perwira Journal of Economics & Business Vol 6 No 1 (2026) ]]>
Publisher : <![CDATA[UNPERBA ]]>
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DOI: 10.54199/ar80bn09
<![CDATA[This study aims to examine the effect of auditor competence on audit fees with auditor reputation as a mediating variable in companies included in the SRI-KEHATI Index. The study employs a quantitative approach using secondary data obtained from companies’ annual reports and sustainability reports. The sample is selected using purposive sampling based on data availability and relevance. Hypotheses are tested using regression analysis and mediation analysis to identify both direct and indirect effects among variables. The results show that auditor competence does not have a direct effect on either auditor reputation or audit fees, while auditor reputation has a positive effect on audit fees. These findings indicate that the audit market does not directly price auditor competence when determining audit fees, but instead relies on auditor reputation as a quality signal. Furthermore, auditor reputation is found to fully mediate the relationship between auditor competence and audit fees, suggesting that auditor competence has economic implications only when it is recognized by the market and reflected in auditor reputation. This study supports Agency Theory and the Economics of Auditing Theory, which emphasize that the audit market relies on observable signals such as auditor reputation to assess audit quality and determine audit pricing. This study contributes to the literature by filling the research gap on the mechanism through which auditor competence is translated into audit fees, particularly in the context of emerging markets.]]>
<![CDATA[ANALISIS PERBANDINGAN MODEL TAFFLER, GROVER DAN ZMIJEWSKI DALAM MEMPREDIKSI KEBANGKRUTAN ]]>
<![CDATA[Yana, Shara Agustin Anggi]]>;
<![CDATA[Widodo, Tri]]>;
<![CDATA[Puspita, Maria Entina]]>
<![CDATA[ Perwira Journal of Economics & Business Vol 6 No 1 (2026) ]]>
Publisher : <![CDATA[UNPERBA ]]>
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DOI: 10.54199/70jws287
<![CDATA[This study aims to determine bankruptcy prediction using the Taffler, Grover, and Zmijewski models for food and beverage companies listed on the Indonesia Stock Exchange for the 2020-2023 period. This study is a quantitative study using secondary data published by the Indonesia Stock Exchange. The research sample consisted of 20 companies. The data collection method used documentation methods with data analysis of bankruptcy prediction calculations using the Taffler, Grover, and Zmijewski models. The results showed that the Taffler method categorized 16 companies as not experiencing potential bankruptcy and 4 companies as having potential bankruptcy. The Grover model categorized 19 companies as not experiencing potential bankruptcy and 1 company as having potential bankruptcy. The Zmijewski model categorized 19 companies as not experiencing potential bankruptcy and 1 company as having potential bankruptcy. Of the three bankruptcy analysis models, the Taffler model was considered superior in predicting bankruptcy compared to the other methods. This demonstrates the importance of corporate transparency in presenting complete annual reports, including providing calculations of company bankruptcy predictions so that investors can analyze and use them as evaluation material before investing. Companies showing signs of bankruptcy can still consider and develop their financial activities, as well as introduce new or interesting ideas to help the company grow and avoid the risk of bankruptcy.]]>
<![CDATA[STRATEGI MEMBANGUN KEPATUHAN SUKARELA UMKM DITINJAU DARI ASPEK PERSEPSI KEADILAN PAJAK DAN KEPERCAYAAN PADA OTORITAS : Systematic Literature Review ]]>
<![CDATA[Maya, Laelatun Mazaya]]>
<![CDATA[ Perwira Journal of Economics & Business Vol 6 No 1 (2026) ]]>
Publisher : <![CDATA[UNPERBA ]]>
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DOI: 10.54199/s07yac08
<![CDATA[This study examines the strategies of fostering voluntary tax compliance among MSMEs from the perspectives of perceived tax fairness and trust in tax authorities. Voluntary tax compliance by MSMEs is a crucial factor in strengthening the national revenue base within the framework of an equitable and sustainable tax system. However, the level of MSMEs tax compliance in Indonesia remains relatively low. One factor is perceptions of tax fairness and their level of trust in tax authorities. This literature based on study adopts a qualitative approach using a Systematic Literature Review (SLR) of relevant academic articles obtained through Google Scholar. The SLR process was conducted through four stages : identification, screening, eligibility and included. Based on the selection process, 12 scientific articles met the inclusion criteria and were included in the review. The findings indicate that perceptions of tax fairness, particularly distributive and procedural fairness, have a positive effect on voluntary tax compliance among MSMEs. Trust in tax authorities also exerts a positive influence on voluntary compliance. Moreover, several studies reviewed position trust not only as an independent variable with a direct effect, but also as a mediating variable that strengthens the relationship between perceived tax fairness and voluntary tax compliance among MSMEs. Therefore, it can be concluded that voluntary tax compliance among MSMEs is influenced not only by regulatory and economic factors, but also by psychological and institutional relationships between taxpayers and tax authorities. Practically, these findings provide policy implications for tax authorities to design strategies for improving MSME compliance by emphasizing fairness, transparency, and the strengthening of institutional relationships in order to promote long-term voluntary tax compliance.]]>
<![CDATA[POTENSI MINAT GEN Z TERHADAP PRODUK INTERNET BANKING: Studi Pada Bank Jago di Kota Semarang ]]>
<![CDATA[Dionese, Kim Meredith]]>;
<![CDATA[Pantawis, Setyo]]>
<![CDATA[ Perwira Journal of Economics & Business Vol 6 No 1 (2026) ]]>
Publisher : <![CDATA[UNPERBA ]]>
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DOI: 10.54199/rxv45p81
<![CDATA[Digital banks in Indonesia have continued to show growth in recent years. One example is Bank Jago, which has seen an increase in the use of its internet banking services every year. However, this increase in the number of users still faces various complaints from consumers. This study aims to analyze the influence of convenience, security, and service features on the interest in using Bank Jago's internet banking services among Generation Z in Semarang City. This research method uses a quantitative approach with a sample of 97 people taken with a purposive sampling model. Data analysis uses multiple linear regression methods with SPSS statistical software 30. The results of this study indicate that the variables of convenience, security, and service features have a positive and significant effect on interest.]]>
<![CDATA[EFISIENSI PEMASARAN BENIH IKAN AIR TAWAR DI DESA MARGACINTA KECAMATAN MORAMO KABUPATEN KONAWE SELATAN ]]>
<![CDATA[Budiyanto, Riyan]]>;
<![CDATA[Ruslaini]]>;
<![CDATA[Riani, Irdam]]>;
<![CDATA[Risfandi]]>;
<![CDATA[Siang, Roslindah Daeng]]>
<![CDATA[ Perwira Journal of Economics & Business Vol 6 No 1 (2026) ]]>
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DOI: 10.54199/9842kg65
<![CDATA[This study aims to analyze the marketing efficiency of fresh water fish seeds from Margacinta Village, Moramo District, Konawe Selatan Regency. The types of fish cultivated are catfish, gourami, goldfish and koi. The data collection technique was through interviewers on 4 hatchery business actors, 2 inverting traders and 4 enlargement cultivators. Data were analyzed with a quantitative descriptive approach. The results showed that there were two marketing channel patterns for freshwater fish fry, namely channel I for hatchery-large-growing cultivators and channel II for hatchery-trader complementing-large-growing cultivators. Freshwater fish seed marketing in marketing channels I and II is categorized as efficient because the value of the farmer's share is ≥ 50%. In channel I the value for farmers from the four seed cultivators is very efficient, because the value for farmers reaches 100%. In channel II, the highest yield for farmers is 75%, then 70% and the lowest is 52%.]]>
