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Contact Name
Febri Adi Prasetya
Contact Email
aqham.elashfa@gmail.com
Phone
+6281329772630
Journal Mail Official
aqham.elashfa@gmail.com
Editorial Address
Pusat Riset dan Inovasi Nasional Lembaga Pengembangan Kinerja Dosen Perum. Bumi Pucang Gading, Jl. Watu Nganten 1 No. 1-6 Desa Batursari Kec. Mranggen, Jawa Tengah ; Email : info@lpkd.or.id
Location
Kota semarang,
Jawa tengah
INDONESIA
Jurnal Publikasi Ekonomi dan Akuntansi
ISSN : 28089391     EISSN : 28089006     DOI : 10.51903
Core Subject : Economy, Science,
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.
Articles 266 Documents
Penggunaan Sistem Informasi Akuntansi Untuk Meningkatkan Pengendalian Siklus Pendapatan
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.3857

Abstract

The purpose of this study is to analyze the implementation of Accounting Information Systems (AIS) in managing the company's revenue cycle control. The revenue cycle involves a series of crucial activities such as receiving orders, shipping goods, billing, and receiving payments, which require strict supervision to reduce errors and manage existing risks. Without the implementation of AIS, some common problems that often arise in managing the revenue cycle include inaccurate information, loss of employee data archives, difficulty in detecting errors in supervision, as well as limited reporting supervision and invalid data. As a solution, AIS can be implemented to increase data processing capacity, improve storage space, and improve control between parts of the organization. This study investigates the implementation of AIS in recording revenue transactions and its impact on internal control, such as preventing fraud, increasing data accuracy, and accelerating business processes. The results of the study are expected to provide an understanding of how the implementation of AIS can improve revenue cycle control and reduce risks associated with large business transactions.
Perilaku Pengelolaan Keuangan Dan Pengambilan Keputusan Finansial Oleh Driver Ojek Online Maxim Di Kota Surakarta
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.3864

Abstract

This study aimed to examine the financial management practices and decision-making of Maxim drivers in Surakarta. The qualitative approach was used by interviewing twenty drivers as informants through in-depth interviews. Thematic data analysis was employed to find recurring patterns of financial management practice in the context of being online motorcycle taxi drivers. The findings reveal that the majority of drivers dispense their wages based on immediate needs, preferring immediate consumption such as fuel and food. Monetary decision-making is primarily driven by income uncertainty, with the majority of drivers accepting all incoming trips despite the fairly low fare. Moreover, the research shows that there is a distinct financial management pattern among online motorcycle taxi drivers who are also students, allocating a portion of their income regularly for tuition payments. Based on these findings, the research concludes that there is a necessity for improved financial literacy education among online motorcycle taxi drivers and that these must be supported by technologies to help them manage their finances better.
Optimalisasi Strategi Digital Marketing Terhadap Penjualan Produk Garam (Studi Kasus pada CV Alpha Adi Pratama)
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.3868

Abstract

This study aims to examine the implementation of digital marketing strategies that can increase the competitiveness of salt products from MSMEs in Indonesia. The method used is descriptive qualitative with a case study approach on one of the MSME salt actors in the coastal area. Data were collected through observation, interviews, and documentation of digital promotional activities carried out by business actors. The results of the study indicate that the use of social media, marketplaces, and SEO techniques can increase product visibility and sales. In addition, obstacles were found in the form of limited digital literacy and price competition. This study suggests the importance of digital marketing training and mentoring so that MSMEs can develop sustainably in the digital era.
Pengaruh Promosi Digital Dan Kualitas SDM Terhadap Citra Merek Kopi Titik Koma Di Surabaya
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.3872

Abstract

With the increasing number of business players in the coffee shop industry, brand image has become a crucial element in shaping customer perception and loyalty. This study aims to analyze the contribution of digital promotion and human resource quality in shaping the brand image of Kopi Titik Koma in Surabaya. Employing a quantitative approach, the research collected data through a survey involving a total of 60 respondents. The data were analyzed using multiple linear regression with SPSS 25. The findings indicate that both variables have a positive and significant influence on brand image, both partially and simultaneously. The regression model obtained is Y = 2.909 + 0.286X1 + 0.538X2 + e, indicating that the quality of human resources contributes more substantially (0.538) compared to digital promotion (0.286). These results highlight the strategic importance of digital efforts and human resource development in enhancing brand image. Future studies are recommended to focus on more specific geographical areas to gain deeper insights.
Pengaruh Harga Jual, Persediaan Bahan Jadi, Strategi Pemasaran Terhadap Omset Penjualan Di UMKM Surabaya
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.3873

Abstract

This study examines the impact of selling price, finished goods inventory management, and marketing strategy on sales turnover at Ayam Bakar Pak D Restaurant, Nginden Surabaya. Using quantitative methods and multiple linear regression analysis, the findings reveal that all three variables collectively influence sales turnover (F-value = 10.317, p = 0.000). However, partial analysis indicates only selling price (X1) has a significant positive effect (t = 4.591, p = 0.000), while finished goods inventory (X2)and marketing strategy (X3) show no significant impact. The regression equation derived is Y = 4.701 + 0.415X1 - 0.007X2 - 0.140X3 + e, emphasizing pricing strategy as a key driver of sales performance.
Peran Sistem Informasi Akuntansi Dalam Mengidentifikasi Dan Mencegah Kecurangan Pada Penyalahgunaan Akses Internal Perusahaan
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.3876

Abstract

Internal access abuse is a form of fraud that can significantly harm a company, both financially and reputationally. Therefore, it is essential for companies to implement effective preventive measures to protect the integrity of their information systems and assets. This article discusses various strategies that can be applied to prevent fraud, including the implementation of strong internal controls, segregation of duties, and strict access controls. Additionally, features such as audit trails, clear security policies, and the use of advanced security technologies are key elements in detecting and preventing access abuse. Building a culture of ethics and transparency within the company, as well as providing ongoing education and training to employees, is also crucial for raising awareness of fraud risks. Conducting regular audits and risk assessments can help companies identify potential weaknesses in their internal control systems. By adopting a comprehensive and integrated approach, companies can protect their assets, maintain operational integrity, and build trust among employees and stakeholders, ultimately contributing to the long-term success of the organization
Analisis Faktor-Faktor yang Memengaruhi Profitabilitas di PT Bank Syariah Indonesia Tbk Tahun 2018-2023
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.3877

Abstract

The primary measure of Bank Syariah Indonesia's success in its mission to compete on a worldwide scale is the company's performance.  Credibility and public curiosity are piqued by good performance.  Customers are more likely to have faith in a bank with a high Return On Assets (ROA), which measures how profitable the institution is.  In order to determine what factors affect ROA, this research will look at the following ratios: Capital Adequacy Ratio (CAR), Operating Expenses to Operating Income (BOPO), Non-Performing Financing (NPF), and Financing to Deposit Ratio (FDR).  This study makes use of secondary data culled from Bank Syariah Indonesia's quarterly financial reports covering the years 2018–2023.  Multiple liear regression was used to carry out the study.  According to the findings, ROA is considerably impacted by CAR, BOPO, NPF, and FDR all at once.  Partially, however, CAR and FDR do not affect ROA much, although BOPO and NPF do.  
Strategi Pengembangan SDM dalam Meningkatkan kompetensi Staf pada Klinik Hewan Myttens Petcare
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.3886

Abstract

This study aims to analyze the human resource development (HRD) strategies implemented at Myttens Petcare Veterinary Clinic and evaluate their impact on staff competency improvement. This research employs a qualitative method using a case study approach. Data were collected through in-depth interviews, direct observation, and documentation. Informants included the clinic owner and staff from the receptionist, paramedic, and groomer divisions. The findings show that the HRD strategies included internal and external training, periodic evaluations, daily briefings, and peer discussions. These strategies positively influenced staff competence, self-confidence, and collaboration. Performance evaluations showed an average score of 4.36, indicating a “good” category. These findings support the HRD theories by Hasibuan, Mathis & Jackson, and Handoko. The study recommends a participatory, adaptive HRD model grounded in a family-oriented work culture, which may be adopted by other veterinary clinics to improve service quality..
Pengaruh Kualitas Pelayanan Dan Fasilitas Terhadap Loyalitas Pelanggan Pada Ayu Salon Limboto
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.3887

Abstract

This study aims to analyze the influence of service quality and facilities on custumer loyalty at Ayu Salon Limboto. Primary data were collected through questionnaires using an accidental sampling multiple linear regressiom with the assistance of SPSS software. The result reveal that (1) service quality has a negative but not significant effect on customer loyalt, (2) facilities have a positive and significant effect on customer loyalty, and (3) service quality and facilities simultaneously have a positive and significant affect on customer loyalty. These findings indicate that improvements in facilities contribute more significantly to customer loyalty than enhancements in service quality. This study provides practical efforts to insrease customer loyalty.
Pengaruh Kesetaraan Gender Terhadap Pendapatan Perkapita di Kabupaten Gorontalo Tahun 2014 – 2023
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.3888

Abstract

This research focuses on understanding how gender equality impacts per capita income in Gorontalo Regency. A quantitative method was used, relying on secondary data for analysis. To explore the connection between gender equality and per capita income, simple linear regression was applied. The results indicate that gender equality positively and significantly influences per capita income in this area. The analysis showed a determination coefficient, which reveals that 81. 3 percent of the change in per capita income is accounted for by gender equality, while the remaining 18. 7 percent is affected by other factors that are not considered in this study. This implies that enhancing gender equality plays a crucial role in boosting per capita income within Gorontalo Regency..