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INDONESIA
Jurnal Publikasi Ekonomi dan Akuntansi
Published by Pusat Riset dan Inovasi Nasional
ISSN : 28089391     EISSN : 28089006     DOI : 10.51903
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Accounting: Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Pajak, Audit, Akuntansi Biaya, Akuntansi Sektor Publik, Akuntansi UMKM. Economics: Ekonomi Makro, Ekonomi Mikro, Ekonomi Perkotaan, Penilaian Properti, Ekonomi Islam, Lembaga Keuangan Perbanka Manajemen: Manajemen Pemasaran, Manajemen Strategik, Manajemen Kuangan, Manajemen Sumberdaya Manusia, Manajemen Sektor Publik.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 336 Documents
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The Determinant Factor of Tax Aggressiveness: Evidence from Indonesia Laila Oshiana Fitria A'zizah
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2023): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v3i3.1182

Abstract

Penelitian ini menguji pengaruh profitabilitas, leverage, dewan komisaris independent, ukuran perusahaan dan kepemilikan institusional terhadap agresivitas pajak. Populasi penelitian adalah perusahaan manufaktur sub sector industry makanan dan minuman yang terdaftar di BEI periode 2018-2021. Jumlah sampel 67 perusahaan. Penelitian menggunakan purposive sampling dalam pengambilan sampel. Peneliti menggunakan analisis regresi linear berganda pada struktur data panel. Hasil penelitian menunjukkan bahwa profitabilitas, ukuran perusahaan dan kepemilikan institusional berpengaruh positif terhadap agresivitas pajak. Sedangkan, untuk leverage dan dewan komisaris independent berpengaruh negative terhadap agresivitas pajak. Penelitian memberikan kontribusi penting bagi regulator karena membantu dalam mempertimbangkan kebijakan-kebijakan terkait dengan beban pajak penghasilan perusahaan.
Avsec Officer Service Excellent Analysis To The Security And Safety Of Aviation At The Security Check Point Of Tambolaka Airport In The New Normal Era. Study Program DIV Air Transportation Management, Bachelor level, Diploma IV Program, Yogyakarta College Wilhelmina Florencia Koting; Rahimudin
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2023): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v3i3.1183

Abstract

Avsec officers at the Tambolaka Airport Security Check Point are the front guard who meet and directly serve air transportation service users, but Avsec officers still lack awareness of appearance because they have not used uniforms and attributes according to the provisions. This study aims to determine the effect of Avsec officers excellent service on aviation security and safety and how much influence Avsec officers' excellent service has on flight security and safety at the Tambolaka Airport Security Check Point during the new normal period. Research using quantitative methods. Respondents' answers as primary data and data on the number of passengers in September as secondary data in the study. The population in this study were all users of air transportation services at Tambolaka Airport, while the research sample was determined from data on the number of passengers in September using the slovin formula. Data analysis performed included validity, reliability, and simple linear regression analysis The results of this study is influence of Avsec officers' excellent service on flight security and safety at the Tambolaka Airport Security Check Point during the new normal period. This is evidenced by the t-count 15.254 > t-table 1.985 and a significant value 0.00 <0.05. The results of this study also show the value of the coefficient of determination is 0.704. This value means that the great influence exerted by Avsec officers' excellent service on flight security and safety at the Tambolaka Airport Security Check Point during the new normal period was 70.4%.
HUMAN CAPITAL SEBAGAI BAGIAN DARI INTELLIGENT CAPITAL DALAM DAYA SAING PERUSAHAAN Ivan, M.P. Brata; Nur Wening
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2023): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v3i3.1189

Abstract

Human Capital as a part of Intelligent Capital in Company Competitiveness. Every single company’s final goal is to make a profit business. Company market competitiveness is a manifestation of its both performance and quality. The competition demands a well – arranged company resources and capitals include its Intelligent Capital which contain Human Capital. A good Intelligent Capitaled Company indicates by its competent Human Capital, to make sure the company are qualified and well performed enough to be a strong competitor in the market.
PENGARUH KOMITMEN AFEKTIF TERHADAP LOYALITAS PEGAWAI PEMERINTAH NON PEGAWAI NEGERI (PPNPN) UNIT AVSEC (UPBU) BANDAR UDARA KELAS I DOMINE EDUARD OSOK SORONG PAPUA BARAT Immanuel Danger Field Fonataba
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2023): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v3i3.1191

Abstract

The growth in the number of PPNPN at Domine Eduard Osok Airport is significantly higher than the number of civil servants. addition to balance effectiveness in the work environment of Class I Airport Domine Eduard Osok Sorong, West Papua. Affective commitment is a person's emotional attachment to work or organization. The existence of emotional attachment felt by Government Employees Non Civil Servants triggers the emergence of loyalty, where this loyalty has an impact on their desire to devote themselves to the agency. This study uses quantitative methods with a total of 30 respondents. The data collection technique uses a questionnaire which is distributed to the sample, namely Government Employees, Non-Civil Servants. In his confirmation, validity and reliability tests were carried out, simple linear regression tests, and the coefficient of determination using IBM SPSS Statistics 26. Based on the hypothesis regarding the effect of affective commitment on the loyalty of Government Employees Non Civil Servants, the calculated f value was 32,802 with a significance of 0,000 and from the results of the coefficient test determination to obtain a correlation value between variables of 0.734 and an r2 value of 0.539 or 53.9% and 46.1% which are influenced by other variables outside this study.
Implementasi Akad Tabaru Pada Asuransi Syariah Guna Meningkatkan Perekonomian Putri Dwi Setyowati; Alfina Khoirun Nisa; Agus Eko Sujianto
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2023): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v3i3.1447

Abstract

ABSTRACT, The development of Islamic financial institutions in Indonesia has experienced quite rapid development. Islamic financial institutions have many kinds, one of which is Islamic insurance. As insurance labeled sharia, it is obligatory in its operations to comply with Islamic principles and values. This research was conducted to analyze how the implementation of the tabarru contract on Islamic insurance in order to improve the economy. This research method uses a qualitative approach with the method of analysis of literature studies or library research. The data used in this research comes from books, journals, scientific papers, to legal online searches. The results of this study indicate that the implementation of the tabarru contract in Islamic financial institutions with a research focus on Islamic insurance institutions has implemented the tabarru contract in its activities. As well as having an indirect positive impact on improving the economy.
Pengaruh Pengembangan Sumber Daya Manusia Terhadap Kinerja Pegawai Pada Kantor Badan Pengelola Keuangan Dan Aset Daerah (BPKAD) Kota Bima Taufik; Muhamad Badar
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2023): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v3i3.1873

Abstract

this study aims to determine whether there is an influence of Human Resource Development on Employee Performance at the Office of the Regional Financial and Asset Management Agency (BPKAD) Kota Bima. The results of this study indicate that the Human Resource Development variable has a significant effect on Employee Performance at the Regional Financial and Asset Management Agency (BPKAD) Office of Bima City
Analisis Pengaruh Piutang Usaha dan Utang Usaha Terhadap Arus Kas Operasi Pada PT. Capitalinc Finance Daud Yusuf; Muhammad Rosidi
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 1 (2024): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v4i1.2046

Abstract

Piutang Usaha adalah aset usaha atau sejumlah tagihan perusahaan yang terjadi karena adanya penjualan barang atau jasa dengan sistem penjualan tertunda dijangka waktu tertentu sesuai dengan kesepakatan. Sedangkan Utang Usaha adalah kewajiban perusahaan yang muncul akibat transaksi pembelian barang atau jasa dimasa lalu dan harus segera dibayar degan jangka waktu yang sudah ditentukan. Sedangkan Arus Kas Operasi adalah laporan yang mununjakan arus kas masuk dan keluar yang terkait dengan operasional perusahaan pada periode tertentu, beserta penjelasan-penjelasan sumber penerimaan dan pengeluaran kas tersebut. Penelitian yang dilakukan bertujuan untuk menganalisis Piutang Usaha dan Utang Usaha terhadap Arus Kas Operasi pada PT. Capitalinc Finance tahun 2015-2014. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif. Pengujiannya dilakukan dengan menganalisis antara Piutang Usaha dan Utang Usaha, apakah berpengaruh terhadap Arus Kas Operasi dengan cara menghitung dengan persentase. Hasil dari penelitian ini adalah bahwa pengaruh peningkatan Piutang usaha terhadap arus kas berbanding terbalik dengan peningkatan utang usaha terhadap arus kas.
Pengaruh Hubungan Gaya Kepemimpinan Terhadap Kinerja Karyawan Hotel Grande Valore Cikarang Husna Sari Simbolon; Imhar
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2023): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v3i3.2055

Abstract

Kinerja karyawan yg baik dari kualitas dan kuantitas sangat di perlukan untuk mendukung tercapainya tujuan suatu perusahaan. Maka dari itu di perlukan dukungan dalam beberapa factor yang diantaranya terpenting adalah gaya kepemimpinannya. Gaya seorang pemimpin dapat membantu kinerja karyawan untuk memberikan peran yang tinggi dalam perusahaan serta dapat terciptanya motivasi yg luar biasa bagi karyawan yang akan memberikan kemampuan terbaiknya dalam memanfaatkan kesempatan yang di berikan oleh lembaga. Gaya Kepemimpinan adalah keahlian seseorang dalam mengarahkan, mempengaruhi dan mendorong orang lain untuk bisa melakukan suatu pekerjaan atas kesadaran dan sukarela dalam mencapai suatu tujuan tertentu. Penulis melakukan penelitian gaya kepemimpinan yang kini telah di terapkan di Hotel Grande Valore Cikarang. Dengan adanya menerapkan gaya kepemimpinan ini sangat berpengaruh terhadap kinerja karyawan dan dapat mencapai tujuan lembaga yang sudah di terapkan serta memberikan kesejahteraan bagi karyawanya
Analisis Penetapan Harga Pokok Produksi Pada CV Gerai Seni Konveksi Palembang Winda Apriyani; Eka Jumarni Fithri
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 1 (2024): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v4i1.2072

Abstract

This Final Report aims to assist the company in calculating and compiling reports on the cost of production, considering its significance in the progress of CV Gerai Seni Konveksi. The data used is primary and the object includes the calculation of the cost of production for orders for shirts, sports t-shirts and PDl vests. From the data obtained, problems were found at CV Gerai Seni Konveksi Palembang, namely the lack of proper classification of the elements of the cost of production. Apart from that, the company has not allocated depreciation costs for electricity and equipment, and has not calculated the cost of production carefully. Based on this, the author suggests that companies classify the elements of cost of production accurately, including raw materials, labor costs, depreciation of electricity costs, and depreciation costs of machinery and equipment into a cost calculation that reflects the actual costs.
Pengaruh Literasi Keuangan dan Perilaku Keuangan Terhadap Minat Berinvestasi Mahasiswa Pendidikan Ekonomi UNS Andriani, Hania; Kristiani; Sudarno
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 1 (2024): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v4i1.2101

Abstract

This study aims to identify (1) the effect of financial literacy on the interest in investment of students in the UNS Economics Education Study Program, (2) the effect of financial behavior on the interest in investment of students in the UNS Economics Education Study Program, (3) the effect of financial literacy and financial behavior on the interest in investment of students in the UNS Economics Education study program. This research is a quantitative research method with a population of 165 students in the UNS Economics Education Study Program batches of 2019 and 2020. The sampling technique used was proportionate random sampling with the data collection method using a questionnaires and the data analysis used was multiple linear regression analysis. The results of this study indicate that (1) there is a positive and significant influence of financial literacy on the interest in investment of students in the UNS Economic Education study program. (2) there is a positive and significant influence of financial behavior on the interest in investment of students in the UNS Economic Education study program. (3) there is a positive and significant influence of financial literacy and financial behavior on the interest in investment of students in the UNS Economic Education study program.

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