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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 Literasi Keuangan, Bunga Harian, dan Pencatatan Transaksi Digital Terhadap Pengelolaan Keuangan Pribadi Mahasiswa (Studi Kasus pada Pengguna SeaBank)
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.v5i2.3972

Abstract

This research explores the impact of financial literacy, daily interest rates, and digital transaction tracking on university students’ personal financial management, specifically among SeaBank users. The study is motivated by the growing reliance on digital banking among students, which does not always translate to sound financial practices. Employing a quantitative method with a correlational design, the research involved 100 students from the Faculty of Economics and Business, Slamet Riyadi University Surakarta, selected through purposive sampling. Data were obtained via a structured questionnaire and analyzed using multiple linear regression. The findings reveal that each independent variable—financial literacy, daily interest, and digital transaction recording—exerts a significant and positive effect on students' personal financial management, both individually and collectively. These results emphasize the value of financial education and the effective use of digital banking features in fostering responsible financial behavior among students.
Studi Tentang Informasi Akuntansi Dalam Manajemen Laba Menggunakan Model Jones Dimodifikasi Sebagai Dasar Keputusan Investasi
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.v5i2.3973

Abstract

This study empirically examines the effect of earnings management on stock price as a basis for investment decisions in agricutural sector companies listed on the Indonesia Stock Exchange (IDX) during 2016-2023. Earnings management is measured using the Modified Jones Model, and stock prices are based on year-end closing prices. A quantitative approach with secondary data and purposive sampling was applied to 15 companies (120 observations). The results show that earnings management has a significant effect on stock prices. These findings suggest that such practices influence investor perceptions and investment decisions, highlighting the importance of transparency and accounting information quality in maintaining market efficiency.
Perspektif Mahasiswa Jurusan Bisnis Terhadap Penggunaan Aplikasi Digital Banking Dalam Pembayaran UKT Di Politeknik Negeri Balikpapan
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.v5i2.3975

Abstract

This study explores the perceptions of Business Department students at Politeknik Negeri Balikpapan regarding the use of digital banking applications for paying the Single Tuition Fee (UKT). Employing a qualitative approach, primary data was collected through in-depth interviews with selected respondents. Digital banking is designed to streamline financial transactions in line with technological advancements and the growing digitalization of Indonesia's banking sector. As part of the younger generation immersed in an increasingly digital environment, students are viewed as a key demographic expected to adopt and utilize digital banking systems not only for tuition payments but also for managing.
Analisis Efisiensi dan Efektivitas Pengelolaan APBDes di Desa Yosonegoro, Kecamatan Limboto Barat, Kabupaten 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.v5i2.3980

Abstract

This study aims to evaluate the efficiency and effectiveness of the management of the Village Revenue and Expenditure Budget (APBDesa) in Yosonegoro Village, Limboto Barat District, Gorontalo Regency, for the 2019–2023 fiscal years. The research is grounded in the strategic importance of optimal village fund management as a key instrument to promote sustainable rural development. A mixed-methods approach was employed using a case study design, combining quantitative analysis of budget realization data with qualitative insights from interviews with village officials. The findings reveal that expenditure efficiency remains relatively low, with an average efficiency ratio of 94.57%, primarily due to underutilized funds in key sectors such as MSMEs, community empowerment, and cultural programs. In contrast, revenue management performed well, with an average effectiveness ratio of 97.50%, indicating the village's ability to meet most of its revenue targets. These results suggest the need for more thorough program evaluations, increased community participation, and enhanced transparency in financial governance to strengthen fiscal accountability and ensure village development aligns with the actual needs of local residents
Pengaruh Work-Life Balance dan Dukungan Rekan Kerja Terhadap Kinerja Pegawai Perusahaan Daerah Air Minum (PDAM) Tirta Limutu
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.v5i2.3983

Abstract

This study was conducted to determine: 1) the influence of work-life balance on employee performance at PDAM Tirta Limutu, Gorontalo Regency, 2) the influence of co-worker support on employee performance at PDAM Tirta Limutu, Gorontalo Regency, and 3) the influence of work-life balance and co-worker support on employee performance at PDAM Tirta Limutu, Gorontalo Regency. This study is associative with a quantitative approach, which aims to analyze the relationship between the variables studied. The data analysis method used is multiple linear regressions. The primary data analyzed was obtained through interviews and direct observation of the research object. The data collection process was carried out by distributing questionnaires to respondents. At the same time, the sampling technique used the census method, where the entire population was used as a sample in this study. The results of the study indicate that partial work-life balance (X1) has a positive and significant effect on the performance of PDAM Tirta Limutu employees in Gorontalo Regency, support from co-workers (X2) has a positive and significant effect on the performance of PDAM Tirta Limutu employees in Gorontalo Regency. Simultaneously, work-life balance and support from co-workers positively and significantly affect the performance of PDAM Tirta Limutu employees in Gorontalo Regency.
Pengaruh Profitabilitas dan Struktur Modal Terhadap Return Saham Pada Perusahaan Sektor Infrastruktur di Bursa Efek Indonesia (Periode 2021-2023)
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.v5i2.3994

Abstract

This study was conducted with the aim of determining the effect of profitability represented by Return On Assets (ROA), Return On Equity (ROE), Earning Per Share (EPS) and Capital Structure represented by Debt to Equity Ratio (DER) on Stock Returns in Infrastructure sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The number of samples in this study were 43 companies with a total of 109 data.  This study uses an associative method with a quantitative approach. The data source used is secondary data. The data analysis method used are descriptive statistical analysis, classical assumption test, multiple linear regression analysis, hypothesis testing, and determination coefficient test (R2). The results of this study are that ROA has a positive and significant effect on stock returns. ROE has a positive and significant effect on stock returns. EPS has no effect on stock returns. DER has a negative and significant effect on stock returns
Pengaruh Nilai Perusahaan, Ukuran Perusahaan, dan Profitabilitas terhadap Pengungkapan Environmental, Social, and Governance (ESG) pada Perusahaan Sektor Keuangan Terdaftar di BEI : Studi pada BBCA dan BBRI Periode 2021–2023
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.v5i3.4010

Abstract

This investigation aims to analyze the effect of firm value, firm size, and profitability on Environmental, Social, and Governance (ESG) disclosure in financial companies on the Indonesia Stock Exchange, especially BBCA and BBRI, for the period 2021–2023. Based on the results of multiple linear regression analysis that meet the classical hypothesis, it was found that the three independent variables did not have a significant effect on the ESG Score either partially or simultaneously, indicated by the significance value (p>.05) in the t and F tests. These results indicate that internal financial variables such as firm value, size, and profitability cannot provide an adequate explanation for the variation in the level of ESG disclosure in the banking companies studied, so further research is needed by considering other variables, such as external factors, regulatory pressure, or reputation strategy, to understand the determinants of ESG disclosure more comprehensively in the context of the financial sector in Indonesia.
Pengaruh Kualitas Pelayanan dan Keragaman Produk Terhadap Kepuasan Konsumen pada Jaya Mart Kabupaten Pelalawan
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.v5i3.4019

Abstract

Currently, one of the growing business sectors is the retail industry. The retail industry has undergone a significant transformation in recent decades, moving from traditional retail to more complex and diverse modern retail. This study aims to determine the effect of service quality, product diversity on customer satisfaction at Jaya Mart Pelalawan Regency. This research uses quantitative methods. The sampling technique is non-probability sampling using incidental/accidental sampling with a sample size of 99 respondents. The data obtained was processed using SPSS software version 25. The results of this study are: (1) service quality has a significant effect on customer satisfaction, (2) product diversity has a significant effect on customer satisfaction, (3) service quality and product diversity have a significant effect on customer satisfaction.
Analisis Peranan Koperasi Simpan Pinjam Dalam Upaya Pengembangan UMKM Di Kota Jawa Tengah 2019 – 2021
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.v5i2.4020

Abstract

The purpose of this study is to see how savings and loan cooperatives (KSP) contribute to the development of UMKM in Central Java City during the period 2019–2021. Annual reports of cooperatives, publications of related agencies, and academic literature are secondary data sources used for the descriptive method. The study analyzed the number of cooperatives, members, capital size, business volume, and credit ratio provided to the UMKM sector. The results of the study indicate that KSPs play an important role in providing access to capital, manager training, and local economic support for UMKM. However, limited human resources and complex regulations prevent KSPs from continuing to function properly. This study recommends strengthening the internal capacity of KSPs and simplifying regulations to increase the contribution of cooperatives to inclusive and sustainable economic growth in Central Java. This is because collaboration between cooperatives, the government, and the private sector is considered important to create an ecosystem that is conducive to UMKM growth.
Analisis Penerapan Sak Etap Dalam Penyajian Laporan Keuangan Pada Koperasi Simpan Pinjam Dan Pembiayaan Syariah Nur Insani
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.v5i2.4021

Abstract

Financial statements are an important means of communicating financial information from accounting activities and assisting decision making. General Financial Accounting Standards are often considered too complex for entities without public accountability, so that SAK ETAP is present as a simpler solution. This study aims to analyze the application of SAK ETAP in presenting financial statements at the Nur Insani Sharia Savings and Loans and Financing Cooperative. The method used is descriptive qualitative with analysis of cooperative financial statement documents. The results of the study indicate that the cooperative has attempted to implement SAK ETAP, but several shortcomings were still found, such as incomplete notes on financial statements and inconsistencies in account classification. This study recommends improving staff understanding and completeness of reports according to standards to support transparency and accountability of cooperatives.

Page 16 of 27 | Total Record : 266

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