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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 Penggunaan Aplikasi Zahir Accounting Terhadap Efisiensi Laporan Keuangan UMKM Toko Material Ehwan 1
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.v5i2.4022

Abstract

This study attempts to analyze the application usage am zahir accounting for financial efficiency this report on small and medium enterprises, with a case study in a shop material ehwan 1. The background study was left manually recording financial problems that are vulnerable to errors, lost documents, and inefficient in the process of reporting. Methods used is qualitative descriptive by approach case study, through direct observation, interview, and the literature study. The result showed that the accounting version am zahir 6.0 able to increase the accuracy of the transaction, accelerate the preparation of the report, and minimize the miscalculation and loss of data. This program also allows data storage digitally, more secure and easily accessible. The implications of the research suggests that digitalisasi accounting through the use of application am zahir accounting can be effective solutions for small and medium micro businesses to increase efficiency and quality financial decision making. For that reason, it is suggested that technology would adopt similar accounting business to promote sustainability.
Pengaruh Gaya Kepemimpinan dan Budaya Organisasi Terhadap Kinerja Pegawai PT Bank BTN (PERSERO) Kantor Cabang Kuningan Jakarta Selatan
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.v5i2.4027

Abstract

The purpose of this research is to determine the influence of leadership style and organizational culture on employee performance to improve employee performance at PT Bank BTN (Persero) Kuningan Branch Office, South Jakarta, partially and simultaneously. The method used is a quantitative method with a causal associative approach. The population in this study were employees of PT Bank BTN (Persero) Kuningan Branch Office, South Jakarta, with a sample of 50 respondents, data collection techniques using interviews and questionnaires. Data analysis uses validity tests, reliability tests, classical assumption tests, linear regression analysis, correlation coefficient analysis, coefficient of determination analysis and hypothesis testing using SPSS version 25. The results of this research are that the influence of leadership style partially has a positive and significant effect on Employee Performance with regression equation Y = 14.689+0.667 (X1), the correlation coefficient is 0.765, meaning that the two variables have a low relationship with a coefficient of determination of 0.584 and the hypothesis test obtained tcount > ttable or (3.270 > 2.011) so H01 is rejected and Ha1 is accepted. Organizational culture partially has a positive and significant effect on employee performance with the regression equation Y = 12.187+1.299 (X2) with a correlation coefficient of 0.755, meaning that the two variables have a low relationship with a coefficient of determination of 0.570 and the hypothesis test obtained is tcount > ttable or (3.675 > 2.011) then H02 is rejected and Ha2 is accepted. The influence of leadership style and organizational culture simultaneously has a positive and significant effect on employee performance with the multiple linear regression equation Y = 10.889 + 0.387 (X1) + 0.633 (X2). The correlation coefficient value obtained was 0.755, meaning that the independent variable and the dependent variable had a moderate relationship with a coefficient of determination of 63.2% while the remaining 36.8% was influenced by other factors not examined in this research. Hypothesis testing obtained a value of Fcount> Ftable or (40.443 > 3.20), thus Ho3 was rejected and Ha3 was accepted.
Analisis Pengelolaan Keuangan Pada Usaha Mikro Kecil Dan Menengah (UMKM): Studi Kasus Pada Usaha Konveksi Di Kecamatan Binawidya Kota Pekanbaru
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.v5i3.4040

Abstract

This study aims to analyze the application of financial management in Micro, Small and Medium Enterprises (MSMEs), especially in convection businesses in Binawidya District, Pekanbaru City. MSMEs have a strategic role in supporting local and national economic growth, but often face obstacles in effective and professional financial management. This research uses a qualitative approach with a case study method, where data is collected through interviews, observations, and documentation of 10 (ten) informants of business actors engaged in Convection Businesses. The results showed that financial management in Convection Businesses in Binawidya District, Pekanbaru City had implemented, but still could not be said to be perfect. The results show that of the 4 indicators of financial management, only the Budget Planning, Recording and Control indicators have been implemented properly. As for the reporting indicator, it is still not well implemented. Implementation is still not running optimally because MSME actors in the convection sector experience various problems, such as lack of knowledge in making financial reports and low awareness of the importance of evaluating financial performance. Continuous training and guidance are needed to improve managerial skills in terms of their finances.
Pengaruh Pemahaman Akuntansi, Sistem Informasi Akuntansi, Dan Sistem Pengendalian Intern Terhadap Kualitas Laporan Keuangan Daerah
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.v5i3.4049

Abstract

The purpose of this study is to test the influence of understanding accounting information syestems and internal control syestems on the quality of regional financial reports.This study conducted a survey at the Regional Revenue and Finance Management Agency (BPKPD) in Sragen Regency. The research method used is a quantitative method using SPSS version 27 to analyze the data. The data source used in this study is primary data. The population in this study were 82 BPKPD employees in Sragen Regency. The sample in this study was 82 BPKPD employees in Sragen Regency. This study uses a purposive sampling method. The data collection technique used a questionnaire. The data analysis technique used descriptive analysis, multiple linear regression tests, t tests, F tests, and determination coefficient tests (R2). The results showed that understanding accounting, accounting information systems, and internal control systems had a significant positive effect on the quality of regional financial reports.
Pengaruh Literasi Keuangan Terhadap Pengelolaan Keuangan UMKM Kecamatan Bontonompo Kabupaten Gowa
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.v5i3.4065

Abstract

This study aims to determine how much influence financial literacy has on the financial management of MSMEs in Bontonompo District, Gowa Regency. The population in this study was MSMEs in Bontonompo District, Gowa Regency and used the Slovin formula and a sample of 95 respondents. The type of data used in this study was quantitative, obtained from questionnaires distributed to respondents. Based on the results of the study using statistical calculations through the Social Science (SPSS) version 26 application regarding the influence of financial literacy on the financial management of MSMEs in Bontonompo District, Gowa Regency, it has a positive and significant effect on the financial management of MSMEs in Bontonompo District, Gowa Regency.
Pengaruh Inflasi Dan Jumlah Penduduk Terhadap Pendapatan Asli Daerah Di Kabupaten Gowa
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.v5i3.4066

Abstract

This study aims to examine the effect of inflation and population on Regional Original Revenue (PAD) in Gowa Regency. The research employs a quantitative approach using multiple linear regression analysis and secondary data from 2014 to 2023. The data collection technique used in this study is documentation, by collecting secondary data from official institutions such as the Central Statistics Agency (BPS) and the Regional Financial Agency. The data includes historical records of inflation, population, and regional original revenue in Gowa Regency for the period 2014–2023. The results show that inflation has a positive but not significant effect on PAD, indicating that fluctuations in inflation during the research period did not have a strong enough impact on local revenue. Population also has a positive but not significant effect; although the population increased, low tax compliance likely hindered the optimal growth of PAD.
Pengaruh Investasi Dan Tenaga Kerja Terhadap Pertumbuhan Ekonomi 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.v5i3.4067

Abstract

This study aims to determine the influence of investment and labor on economic growth in Makassar City. The method used is a quantitative approach with multiple linear analysis, using secondary data from 2014-2023. The results of this study show that investment has a positive and significant effect on economic growth, the greater the investment in a country, the higher the level of economic growth that can be achieved, and the labor force has a negative and insignificant effect, this is because the quality of labor is very low in economic growth.
Pengaruh Pengeluaran Pemerintah Dan Investasi Terhadap Pertumbuhan Ekonomi Di Kabupaten Gowa
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.v5i3.4068

Abstract

This study aims to examine the influence of government expenditure and investment on economic growth in Gowa Regency. The research employs a quantitative approach using multiple linear regression analysis and utilizes secondary data collected from 2014 to 2023. The results indicate that investment has a positive and significant effect on economic growth, as it plays a crucial role in increasing output and productivity. Meanwhile, government expenditure shows a positive but not significant effect, which may be due to the inefficiency in the allocation of government spending in driving economic growth.
Pengaruh Return On Assets, Current Ratio, Debt To Equity Ratio Terhadap Harga Saham Pada Perusahaan Perbankan Yang Terdaftar Di Bursa Efek Indonesia
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.v5i3.4070

Abstract

This study aims to analyze the influence of Return on Assets (ROA), Current Ratio (CR), and Debt to Equity Ratio (DER) on stock prices during the period 2019–2023. The research method employed a quantitative approach with multiple linear regression analysis. The sample was selected using purposive sampling technique. The results of the study indicate that, partially, ROA has a significant influence on stock prices, while CR and DER do not show any significant effect. These findings suggest that among the financial ratios examined, only ROA serves as a relevant indicator that influences investor decisions, whereas CR and DER do not have a substantial impact on stock price fluctuations.
Pengaruh Pertumbuhan Ekonomi Terhadap Kemiskinan Di Kabupaten Kepulauan Selayar
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.v5i3.4072

Abstract

The purpose of the researcher in writing this thesis is to determine the effect of economic growth on poverty in Selayar Islands Regency. The method used in this study is a quantitative approach with simple regression analysis, using secondary data from 2014-2023. The results of the study indicate that although there has been economic growth in Selayar Islands Regency in recent years, this growth has not had a significant effect on poverty levels. This can be caused by the uneven distribution of the benefits of economic growth, where economic growth is only enjoyed by a small part of society, especially high-income groups, while most people, especially those in the lower classes, do not feel the benefits.

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