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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 266 Documents
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Pengaruh Gaya Hidup dan Lokasi Terhadap Keputusan Pembelian Lakosa Coffee Pekanbaru
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.v5i2.3889

Abstract

Lakosa Coffee is one of the coffee shops in Pekanbaru. Lakosa Coffee must be able to maintain and increase the number of consumers because it affects the company's profit. This study aims to determine and explain the influence of lifestyle (X1) and location (X2) on purchasing decisions (Y). This research method is a quantitative method. Based on the results of the partial analysis, lifestyle has a positive effect on purchasing decisions for Lakosa Coffee Pekanbaru. Then, partially, location has a positive effect on purchasing decisions for Lakosa Coffee Pekanbaru. And the F test shows that there is a simultaneous relationship between variables X and Y because the F count value> F table. The R Square result is 0.595, this value shows that 59.5% of lifestyle and location have an influence on purchasing decisions for Lakosa Coffee Pekanbaru, where the remaining 40.5% are influenced by variables not used in this study.
Pengaruh Pelatihan Kerja, Pengembangan Karir Dan Motivasi Terhadap Kinerja Karyawan PT Sinar Gorontalo Berlian Motors (Mitsubishi)
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.v5i2.3895

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh pelatihan kerja, pengembangan karir, dan motivasi terhadap kinerja karyawan di PT Sinar Gorontalo Berlian Motors (Mitsubishi). Permasalahan kinerja karyawan yang teridentifikasi mendorong pentingnya mengkaji faktor-faktor tersebut. Penelitian ini mengkaji apakah pelatihan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan, apakah pengembangan karir berpengaruh positif dan signifikan terhadap kinerja karyawan, serta apakah motivasi berpengaruh positif dan signifikan terhadap kinerja karyawan. Selain itu, penelitian ini juga melihat pengaruh simultan pelatihan kerja, pengembangan karir, dan motivasi terhadap kinerja karyawan. Metode kuantitatif digunakan dengan pengumpulan data melalui kuesioner. Analisis data dilakukan menggunakan regresi linier berganda untuk menguji hubungan antar variabel. Hasil penelitian diharapkan dapat memberikan rekomendasi bagi perusahaan dalam meningkatkan efektivitas program pelatihan, pengembangan karir, serta strategi motivasi untuk mendukung kinerja karyawan secara optimal.
Analisis Peranan Human Capital Management (HCM) Dalam Meningkatkan Pengembangan Sumber Daya Manusia (Studi Kasus : PT Enjiniring Pilar Cakrawala)
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.v5i2.3896

Abstract

This research aims to examine the role of Human Capital Management (HCM) in the development of human resources at PT. Enjiniring Pilar Cakrawala. The study is motivated by the critical importance of human capital—including employees’ knowledge, skills, and experience—as a strategic asset for companies navigating the increasingly competitive and complex engineering and construction sectors. A qualitative approach with a case study method was adopted, utilizing data gathered through in-depth interviews, participant observation, and documentation review. The findings reveal that HCM practices at PT. Enjiniring Pilar Cakrawala include technical and soft skills training, support for further education and professional certification, performance evaluation based on Key Performance Indicators (KPI), as well as structured career planning and succession programs. Elements such as employee knowledge, skills, experience, and HR development initiatives are shown to significantly enhance employee competencies, motivation, and productivity. Moreover, the company’s efforts to promote work-life balance and career advancement contribute positively to employee loyalty and retention. Overall, the study highlights that a well-structured and sustainable Human Capital Management strategy is essential for fostering effective human resource development and for maintaining the company’s competitiveness and long-term growth in the engineering consulting industry.
Analisis Pengaruh Corporate Social Responsibility dan Ukuran Perusahaan terhadap Keputusan Investasi Investor Institusional pada Emiten Sektor Properti yang Terdaftar di BEI Tahun 2020–2024
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.v5i2.3898

Abstract

The shifting investment orientation that increasingly emphasizes sustainability and social responsibility demands an evaluation of non-financial factors in institutional investors' decision-making processes. This study aims to analyze the influence of Corporate Social Responsibility (CSR) and firm size on institutional investors' investment decisions among property sector issuers listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative approach with a causal explanatory design was employed. The sample consisted of 35 companies selected through purposive sampling based on institutional ownership, availability of annual and sustainability reports. Data were collected from secondary documentation and analyzed using multiple linear regression to test the simultaneous and partial effects among variables. The results show that CSR and firm size significantly affect investment decisions, with CSR having a stronger influence. This indicates that companies committed to social sustainability and possessing larger asset scales tend to be more trusted by institutional investors. The integration of CSR practices and company size growth serves as an effective strategy to attract investment. This study enriches the theoretical literature by reinforcing the application of signaling theory and stakeholder theory in the context of emerging capital markets, while also providing practical recommendations for companies and regulators to pay greater attention to sustainability aspects in corporate management and disclosure.
Pengaruh Brand Image Dan Brand Ambassador Terhadap Keputusan Pembelian Kosmetik Wardah Pada Sashop Gorontalo
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.v5i2.3905

Abstract

This research seeks to examine the impact of brand image and brand ambassadors on the purchasing decisions of Wardah cosmetics consumers at Sashop Gorontalo. Data were gathered using questionnaires distributed to Wardah customers at Sashop Gorontalo. The independent variables in this study are brand image and brand ambassador, while the dependent variable is purchasing decision. The research population consists of 97 respondents selected through a purposive sampling method. Instrument testing involved assessments of validity and reliability. The data were analyzed using multiple linear regression with the assistance of SPSS 25 software. The results of the t-test reveal that brand image and brand ambassador each have a significant individual effect on purchasing decisions. Additionally, the F-test results demonstrate that both variables together significantly influence purchasing decisions
Dari Herbal ke Hijau: Praktik Akuntansi Keberlanjutan di PT Sido Muncul Tbk dalam Era Green Economy
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.v5i2.3921

Abstract

This article examines the sustainability accounting practices implemented by PT Industri Jamu dan Farmasi Sido Muncul Tbk in supporting the transition to a green economy through a literature study approach. This study relies on literature analysis of the company's 2024 sustainability report documents and academic references related to the concept of a green economy and sustainability reporting. The main objective of this study is to explore how Sido Muncul integrates economic, social, and environmental aspects into its business practices in accordance with the Global Reporting Initiative (GRI) and IFRS Sustainability Disclosure Standards (S1 and S2). The results of the analysis show that Sido Muncul has succeeded in implementing a comprehensive sustainability strategy through energy efficiency, emission reduction, use of local raw materials, and community empowerment. This article concludes that literature studies are an effective method for evaluating a company's sustainability accountability and assessing its contribution to sustainable development goals (SDGs).
Analisis Rasio Solvabilitas Untuk Menilai Kinerja Keuangan Pada Perusahaan Manufaktur Yang Terdaftar di Bursa Efek Indonesia 2019-2023
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.v5i2.3924

Abstract

This study aims to analyze the level of solvency as an indicator of financial performance at PT Mustika Ratu Tbk and PT Martina Berto Tbk during the 2019–2023 period. The method used is a descriptive quantitative approach, utilizing secondary data obtained from the companies' annual financial statements published through the Indonesia Stock Exchange and the official websites of each company. Data analysis was conducted by calculating and evaluating solvency ratios, including the Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), and Times Interest Earned (TIE). The results indicate that both companies exhibit high DAR values, suggesting a significant dependence on debt. Nevertheless, the DER values reflect a relatively healthy and controlled capital structure. PT Mustika Ratu Tbk is considered to be more capable of managing its long-term obligations compared to PT Martina Berto Tbk, which shows signs of financial pressure due to a high proportion of long-term debt.
Pengaruh Beban Kerja Dan Motivasi Terhadap Kinerja Pegawai Dinas Kependudukan Dan Catatan Sipil Di Kota Makassar
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): September : 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.v5i3.3930

Abstract

The purpose of this study was to determine and analyze the effect of workload and motivation on the performance of population and civil registration service employees in Makassar City. The type of research used is a quantitative descriptive research method, with 54 respondents. Data collection techniques used in this study were observation, questionnaires, and documentation. The data analysis technique used was statistical calculations through the Statistical for the Social Science (SPSS) version 22 application. This can be seen from the results of SPSS data processing where the workload variable (X1) has a t count of 1.868 while the t table is 1.675 and a sig value of 0.05. This shows that t count > t table (1.868 > 1.675) and sig value of 0.068 > 0.05. This means that the workload variable has a positive but insignificant effect on employee performance. The motivation variable (X2) has a t count of 5.088 while the t table is 1.675 and a sig value of 0.05. This shows that the t count test > t table (5.088 > 1.675) and a sig value of 0.00 < 0.05. This means that the motivation variable has a positive and significant effect on employee performance.
Pengaruh Kompetensi Aparat Dan Inovasi Layanan Terhadap Kualitas Pelayanan Publik Pada Kantor Desa Dengeng-Dengeng Kecamatan Pitu Riase Kabupaten Sidrap
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 3 (2025): September : 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.v5i3.3931

Abstract

This study aims to examine and analyze the influence of staff competence and service innovation on the quality of public services at the Village Office of Dengeng-dengeng, Pitu Riase District, Sidenreng Rappang Regency (Sidrap). This research is a quantitative study using data collection methods through observation and the distribution of questionnaires to the community as respondents. The sample was determined using the Slovin formula. The data sources include both primary and secondary data. The data analysis technique employed is multiple linear regression analysis with the help of the Statistical Package for the Social Sciences (SPSS). The results indicate that staff competence and service innovation have a positive and significant effect on the quality of public services. This means that the higher the level of staff competence and the better the implementation of service innovations, the better the quality of public services provided to the community.
Pengaruh Gaya Kepemimpinan Kompensasi Dan Beban Kerja Terhadap Turnover Intention Pada Koperasi Serba Usaha Sentosa
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.v5i2.3934

Abstract

This study aims to analyze the influence of leadership style, compensation, and workload on employee turnover intention at Koperasi Serba Usaha "Sentosa". Turnover intention is a critical indicator in maintaining the stability of human resources, particularly in cooperatives that rely on employee loyalty and productivity. The research employs a quantitative approach using survey methods, with questionnaires distributed to 60 respondents who are active employees of the cooperative. Multiple linear regression analysis is used to examine both simultaneous and partial effects of the independent variables on the dependent variable. The results show that leadership style and compensation have a negative and significant effect on turnover intention, while workload has a positive and significant effect. These findings indicate that improvements in leadership style and compensation systems, along with better workload management, can reduce employees' intention to leave the cooperative. The practical implications of this study can serve as a foundation for Koperasi Serba Usaha "Sentosa" in designing more effective employee retention strategies.

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