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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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Analisis Kinerja Keuangan Anggaran Pendapatan Dan Belanja Daerah di Badan Pengembangan Sumber Daya Manusia (BPSDM) Provinsi Jawa Barat Kasan K. Suantha; Risma Yanti
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.v5i3.3935

Abstract

Local governments play an important role in improving the welfare of the community through effective and efficient financial management. The APBD functions not only as a financial plan but also as a financial performance measurement tool. However, the financial performance of local governments has not been optimal due to the imbalance between revenue and expenditure, low budget utilization efficiency, and inadequate financial management. This research uses a quantitative-descriptive approach without statistical data testing with data collection techniques in the form of interviews, observations, and documentation. Based on the research results, the effectiveness ratio of BPSDM West Java Province in 2021-2023 shows effective results with a percentage above 100%. The efficiency ratio is at an average level of 9.56%, which shows low efficiency or is categorized as less efficient. In addition, the activity ratio shows that operations are greater than investment expenditures, and the growth ratio shows very unstable, but shows strong potential for recovery if managed properly. The results of this study recommend BPSDM to improve the efficiency of budget management and prioritize spending on facilities and infrastructure that support public services. For future research, it is recommended to add research variables to measure financial performance more comprehensively and extend the research period to produce more accurate findings. This is important to support the improvement of the quality of public services in the future.
Pengaruh Kesadaran dan Pemahaman Wajib Pajak Terhadap Pembayaran Pajak Kendaraan Bermotor di Kecamatan Astanaanyar Kota Bandung Triana Novianti; Kasan K. Suantha
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.v5i3.3936

Abstract

This study aims to analyze the effect of taxpayer awareness and understanding on motor vehicle tax payments in Astanaanyar District, Bandung City. The research method used is a survey with a quantitative approach. Data were collected through questionnaires distributed to 100 randomly selected motor vehicle taxpayers in the Astanaanyar District area. Data analysis was carried out using multiple linear regression to test the simultaneous and partial effects between the independent variables (taxpayer awareness and understanding) on ​​the dependent variable (motor vehicle tax payments). The results of the study showed that both taxpayer awareness (β = 0.238, ρ = 0.003) and understanding (β = 0.196, ρ = 0.001) have a positive and significant effect on motor vehicle tax payments. Furthermore, the results of the determination test (Adjusted R Square = 0.360) showed that around 36.0% of the variation in motor vehicle tax payments can be explained by taxpayer awareness and understanding. This study implies the importance of efforts to increase taxpayer awareness and understanding through effective socialization and education to increase the level of compliance in paying motor vehicle taxes in Astanaanyar District.
Analisis Penerapan Interpretasi Standar Akuntansi Keuangan (ISAK) 35 Tentang Penyajian Laporan Keuangan Entitas Non-Profit Pada Masjid Besar Ciparay Meilani Purwanti; Febby Yulian
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.v5i3.3937

Abstract

The development of technology has increased the demand for transparency and accountability of public sector organizations, including mosques, in the preparation of financial reports in accordance with ISAK 35. This study aims to analyze the process of preparing the financial statements of the Ciparay Grand Mosque and its compliance with ISAK 35. The research method used is qualitative with a case study, through semi-structured interviews and documentation. The results showed that the Ciparay Grand Mosque has used the Maslam application to prepare financial reports digitally, but the reports generated are still limited to recording cash receipts and disbursements. The financial statements presented are not in accordance with ISAK 35, which should include a statement of financial position, statement of comprehensive income, statement of changes in net assets, statement of cash flows, and notes to the financial statements. The contribution of this research is to provide practical guidance for religious non-profit organizations, especially mosques, in implementing ISAK 35. Thus, this research is expected to increase the accountability and transparency of mosque financial management, and strengthen public trust in religious non-profit organizations
Pengaruh Kualitas Pelayanan, Keterikatan Emosional, dan Religiusitas Terhadap Kepuasan Nasabah dan Loyalitas Nasabah: Survei Pada Nasabah Bank BJB Syari’ah Jawa Barat, Banten Dan DKI Jakarta Aceng Kurniawan; Saldi Rizki Nugraha
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.v5i3.3944

Abstract

This study aims to analyze the influence of service quality, emotional attachment, and religiosity on customer satisfaction and loyalty of Bank BJB Syariah customers in West Java, Banten, and DKI Jakarta. The method used was a quantitative survey with data collected via Google Forms and purposive – quota sampling, involving 240 respondents. Data analysis using IBM SPSS Version 20 showed that service quality and emotional attachment significantly affect customer satisfaction, while religiosity does not have a significant effect. Furthermore, service quality, emotional attachment, and religiosity significantly influence customer loyalty. Customer satisfaction also has a significant effect on loyalty. Mediation testing using the Sobel calculator revealed that customer satisfaction mediates the effect of service quality and emotional attachment on loyalty but does not mediate the effect of religiosity on loyalty. These findings emphasize the importance of improving service quality and emotional attachment to maintain customer satisfaction and loyalty. Although religiosity does not have a direct or mediated effect through satisfaction, segmenting customers based on religiosity levels remains important for Bank BJB Syariah’s marketing strategy
Analisis Environmental, Social, dan Governance (ESG) Terhadap Nilai Perusahaan Pada PT Antam Tbk. Febriyanti Artika Putri; Ida Bagus Ketut Bayangkara
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.v5i2.3946

Abstract

This study aims to analyze the implementation of Environmental, Social, and Governance (ESG) principles by PT Aneka Tambang Tbk (ANTAM) and their impact on the company's value. The research is motivated by the growing demand for businesses to operate in a sustainable and responsible manner. A qualitative descriptive method was employed, using secondary data from sustainability reports, official publications, and relevant articles. The findings indicate that ANTAM actively applies ESG principles through the formation of a dedicated ESG team, transparent reporting, and comprehensive risk management. A concrete example is the PEPELING Cisangku program, which integrates environmental conservation with community empowerment. The effective implementation of ESG has strengthened investor trust, as reflected in ANTAM’s significant net profit and state contributions in 2023. The implications of this study underscore the importance of ESG integration as a long-term strategy to enhance competitiveness and generate sustainable value for stakeholders.
Strategi dan Implementasi Keberlanjutan PT Garuda Indonesia dalam Mewujudkan ESG Annisa Trimur Fadila; Ida Bagus Ketut Bayangkara
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.v5i2.3947

Abstract

This paper explores the ESG (Environmental, Social, and Governance) strategy adopted by PT Garuda Indonesia following its restructuring phase, with reference to the GRI Standards 2021 and SDG Compass framework. Initiated in 2020, the restructuring was a strategic response to the escalating financial and operational challenges exacerbated by the COVID-19 pandemic. As part of its recovery strategy, Garuda Indonesia has embraced ESG as a foundational approach to promote long-term sustainability and contribute to the realization of the Sustainable Development Goals (SDGs). Employing a qualitative-descriptive method, the study analyzes the company’s 2023 Sustainability Report. The findings reveal that the airline has demonstrated a tangible commitment to lowering carbon emissions, enhancing employee well-being, and reinforcing governance structures. Nonetheless, there remains a need for greater transparency in reporting and better integration of ESG metrics into the company’s core operations. The study suggests that Garuda Indonesia should enhance the alignment of its ESG initiatives with SDG indicators and adopt the GRI Standards in a more holistic manner.
Analisis Pengelolaan Keuangan Pada Brand Teh Poci Di Wilayah Kecamatan Tanjungsari Kabupaten Sumedang Fauzi, Rizka; Gunawan, Gunawan
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.v5i3.3950

Abstract

This study discusses financial management at the Teh Poci franchise in Tanjungsari District, Sumedang Regency which is focused on four main elements, namely planning, recording, reporting, and control. The purpose of this study was to determine how the implementation of financial management in the Teh Poci Franchise Business in Tanjungsari District. This type of research uses a qualitative approach which is used through interviews and direct observation of business actors. The informants in this study were 5 (five) teapot tea franchisees in Tanjungsari District, Sumedang Regency. The results showed that most business actors faced obstacles in systematic financial management due to a lack of understanding of basic accounting, limited human resources, and low awareness of the importance of accurate financial records. As a result, many business owners have difficulty separating personal and business finances, which results in inaccurate financial management and strategic decision-making. Of the four elements of financial management, only two are commonly applied, while reporting and controlling are still rarely done.
Pengaruh Kepuasan Kerja Terhadap Kinerja Pegawai Pada Dinas Kependudukan Dan Catatan Sipil Kota Makassar Anastasya Cahyana Waode; Buyung Romadhoni; Sri Andayaningsih
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.v5i3.3952

Abstract

This research is a type of quantitative research with the aim of determining the Influence of Job Satisfaction on Employee Performance at the Population and Civil Registration Service of Makassar City with a population of 156 employees and a sample of 113 employees. The type of data used in this study is quantitative data obtained from questionnaires that are distributed and related to the problem being studied. In this study, the data sources used in data collection include primary data and secondary data. The research instrument used in this study uses the Likert Scale method. Based on the results of data research using statistical calculations through the Statistical Package For the Social Science (SPSS) version 27 application regarding the Influence of Job Satisfaction on Employee Performance at the Population and Civil Registration Service of Makassar City which has been discussed in the previous chapter, the author draws an important conclusion job satisfaction has a positive and significant effect on employee performance at the Population and Civil Registration Service of Makassar City. This is shown from the results of the calculation, namely the regression coefficient value of 0.405 and the significant value below 0.05, which is 0.000.
Sinergi Corporate Social Responsibility (CSR) PT Astra International Tbk Dalam Keberlanjutan Lingkungan Melalui Program Astra Green Company Khususnya Keanekaragaman Hayati Januar Fahri Triwibiansyah; Ida Bagus Ketut Bayangkara
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.v5i2.3962

Abstract

This article discusses the synergy between the Corporate Social Responsibility (CSR) program of PT Astra International Tbk and environmental sustainability efforts through the Astra Green Company (AGC) program. PT Astra International Tbk, as the largest automotive company in Southeast Asia, demonstrates a strong commitment to environmental preservation through various initiatives, such as biodiversity conservation, energy efficiency, and waste reduction. This study employs a qualitative approach through literature review to analyze the contribution of AGC to environmental sustainability. The results show that programs such as Astra for a Green Indonesia and Pranaraksa have had a positive impact on the environment and increased public awareness of the importance of conservation. These initiatives not only strengthen the company’s image but also contribute to the achievement of the Sustainable Development Goals (SDGs). This article provides an important contribution to enriching the understanding of CSR’s role in supporting environmental sustainability and can serve as an inspirational model for other companies in Indonesia.
Total Asset Turnover terhadap Working Capital Pada Perusahaan Perdagangan yang terdaftar Bursa Efek Indonesia Adi Maulana Rachman; Okto Irianto; Tini Adiatma; Ni Luh Putu Nita Yulianti; Fenty Yoseph Manuhutu; Esy D. Lewaherilla; Nurkholis Syukron
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.v5i2.3969

Abstract

Abstract. This research was conducted with the aim to know the effect of working capital efficiency and total asset turnover on working capital turnover at sub.sector of big and retail trade which listed in indonesia stock exchange either simultaneously or partially. Population in this study were 59 companies and selectedas many as 17 sub companies large and retail trade sector listed on indonesia stock exchange as a purposive sampling sample. The tool used in this analysis with F test and t test, based on the F test it is know that the significanse value is less than 0.05 ie 0.000. This means that the independent variabel of working capital efficiency and total asset turnover targets simultaneously have a significant effect on working capital turnover. Based on t test is know working capital efficiency and total asse turnover partially significant effect on working capital turnover, because the value is below 0.05 which is 0.000. The method of this study proves that simultaneously and partially free variabel working capital turnover efficiency and total asset turnover have a significant effect on working capital turnover. Keywords: working capital efficiency, Total assets turnover, Working Capital turnover.

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