cover
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
Analisis Pengaruh Manajemen Risiko Keuangan Pada UMKM Story Ceta Kabupaten Cianjur Terhadap Daya Saing Usaha
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.v5i3.4214

Abstract

This study analyzes the effect of financial risk management on the competitiveness of MSME Story Ceta in Cianjur Regency, which is engaged in plant-based food with the main products of birthday cakes, dessert boxes, baked sponge cakes, and vegetable flour. Using a qualitative method with a case study approach, data was collected through interviews, observations, and literature studies. The results show that financial risk management, such as adaptive cash flow management, consistent financial recording, supplier diversification, and utilization of social capital, significantly improves the financial stability and competitiveness of MSMEs. Financial literacy is an important supporting factor in the effectiveness of risk management. However, MSMEs face constraints in the form of limited access to formal financing and low financial literacy. This study makes theoretical and practical contributions by emphasizing the importance of integrating financial risk management and financial literacy to improve the competitiveness of MSMEs. The practical implications can be used to develop training programs and policies to support MSMEs at the local level.
Analisis Profitabilitas, Leverage, Dan Biaya Operasional Terhadap Pajak Penghasilan Badan Pada Perusahaan Makanan Dan Minuman Yang Terdaftar Di BEI Tahun 2018–2023
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.v5i3.4215

Abstract

The purpose of this study is to examine the analysis of Profitability, Leverage, and Operating Costs on Corporate Income Tax. This study uses samples from food and beverage companies listed on the IDX in 2018 - 2023. The type of data studied uses secondary data and the source of the data studied is obtained from the Indonesia Stock Exchange (IDX) website. The population of this study was 95 companies and the number of research samples was 26 companies using purposive sampling. The research data collection technique used documentation techniques. The data analysis technique used descriptive statistical analysis, Classical Assumption Test, Multiple Linear Regression Analysis, Hypothesis Testing including t-Test, F-Test and Coefficient of Determination Test. The results of the study indicate that partially Leverage does not have a significant effect on Corporate Income Tax. Profitability and Operating Costs have a significant effect on Corporate Income Tax. Simultaneously, Profitability, Leverage, and Operating Costs have a significant effect on Corporate Income Tax.
Analisis Location Quotient (LQ) Dalam Menentukan Sektor Unggulan Di Kabupaten Asahan Sumatera Utara
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.v5i3.4222

Abstract

The need to identify key industries that can promote economic growth in Asahan Regency, North Sumatra, is the foundation of this study. In order to facilitate more efficient development planning, this study aims to identify top sectors using Location Quotient (LQ) analysis. The Central Statistics Agency (BPS) of Asahan Regency and North Sumatra Province provided the GRDP data at current prices for the 2019–2024 period, and LQ analysis was employed to identify the base and non-base sectors. According to the findings, several industries have a LQ value greater than one, which suggests that they are either the area's base or leading industry. According to the study's findings, LQ analysis is useful for locating possible leading industries, which can assist local governments in creating focused and long-lasting policies for economic development.
Pengaruh Digital Marketing Dan Digital Payment Terhadap Minat Beli Konsumen Janji Jiwa Arif Rahman Cianjur
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.v5i3.4228

Abstract

The purpose of this research is to study how the use of online promotion strategies through Instagram impacts customer interest in the Janji Jiwa Arif Rahman Cianjur outlet. This research was conducted through a quantitative approach, and data was collected through questionnaires that can be accessed online. The number of respondents in this study were forty people who had purchased the coffee shop's products. The data obtained was then analyzed through multiple linear regression analysis and hypothesis testing using the F test and t test. The results showed that the Digital Marketing variable had the greatest influence on customer interest in the outlet. These variables affect customer interest both overall and partially. Therefore, companies need to maximize the use of Digital Marketing by providing details about promos, discounts and other innovations by following trends, working with influencers or endorsements, and consistently creating creative content to reach a larger audience.
Strategi Pemasaran Untuk Meningkatkan Penjualan Umkm Tutut Pak Kumis Di Kabupaten Cianjur
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.v5i3.4245

Abstract

This study aims to observe marketing strategies to increase sales in Micro, Small, and Medium Enterprises of Cianjur Regency in Tutut Pak Kumis MSMEs. This research method uses qualitative data analysis techniques as a process of searching and organizing data, such as interviews, field notes and other materials during the research period (data collection), after data collection using the core interview records and standards developed. The results of the research were obtained that Tutut Pak Kumis MSMEs still have not expanded their marketing strategy using online media and only carry out business activities at home, sales to local residents as well as CarFreeDay and consumers who are regular customers. However, MSMEs plan to use social media in the future to use social media to reach a wider range of marketing.
Pengaruh Literasi Keuangan, Inklusi Keuangan, Pengelolaan Keuangan terhadap Kualitas Pelaporan Keuangan serta Kinerja Keuangan UMKM di Kota Surakarta
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.v5i3.4249

Abstract

This study aims to examine the influence of financial literacy, financial inclusion, and financial management on the quality of financial reporting and the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Surakarta. Using a quantitative approach, data were collected through questionnaires distributed to MSME actors who met certain criteria. The analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. The findings show that financial literacy, inclusion, and management have a significant effect on the quality of financial reporting, which in turn positively affects financial performance. The quality of financial reporting also acts as a mediating variable in the relationship between financial behavior and MSME performance. This research contributes to the development of MSME financial practices and provides insight for policy makers in enhancing financial capability and reporting standards among MSMEs
Peran Ekonomi Digital Dalam Perekonomian Lokal: Studi Kasus KUB Gula Kelapa Semut Organik Di Banyumas
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.v5i2.4262

Abstract

Economic growth serves as a fundamental aspect of national development, typically assessed through the increases in Gross Domestic Product (GDP) and Gross Regional Domestic Product (GRDP). While it plays a crucial role in enhancing income and overall welfare, an exclusive emphasis on economic growth without considering social and political equity can lead to significant vulnerabilities. In this context, Micro, Small, and Medium Enterprises (MSMEs) are essential, as they provide substantial contributions to job creation and economic resilience, particularly in developing countries like Indonesia.This study explores the impact of e-commerce on the economic growth of MSMEs in Banyumas Regency. Utilizing a descriptive qualitative research methodology, data were collected through interviews and direct observations, supported by secondary literature. The findings indicate that the integration of e-commerce has not significantly influenced the income of MSME owners and farmers, revealing a preference for conventional business models. This situation underscores the need for a comprehensive strategy to effectively leverage digital technology to enhance the competitiveness and income of MSMEs
Analisis Pengaruh Citra Merek Dan Kepercayaan Merek Terhadap Loyalitas Merek Pada Brand Lokal Eiger Di Kabupaten Cianjur
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.v5i3.4265

Abstract

A study reveals the relationship between brand image and brand trust with brand loyalty for local brand Eiger products distributed in Cianjur Regency. The increasing nature tourism activities in the Cianjur area have driven higher demand for outdoor equipment, in line with the rapid development of the outdoor fashion industry in the country. Facing tight competition from various domestic and foreign brands, efforts to maintain consumer loyalty are key to success through the formation of a strong brand image and brand trust. Quantitative methods were chosen for data collection, with questionnaires as the main material distributed to Eiger user respondents in the Cianjur area. Statistical testing was applied to the collected data to measure the influence of brand image and brand trust indicators on brand loyalty dimensions. The results of the analysis proved a significant positive influence of both factors. The characteristics of consumers who view the image and trust in Eiger positively display a high level of loyalty, reflected in repeat purchasing patterns, willingness to recommend, and commitment to the brand. These findings highlight the urgency for companies to design strategies to strengthen brand image and brand trust as the main goal. The benefits obtained are in the form of maintaining customer loyalty amidst the increasingly competitive outdoor fashion industry. The problem of inter-brand competition can be addressed through the implementation of appropriate strategies, based on the findings of this study.
Pengaruh Beban Kerja Dan Stres Kerja Terhadap Produktivitas Karyawan Hotel Sangga Buana
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.v5i3.4266

Abstract

This study discusses how workload and work stress can affect employee productivity levels at Hotel Sangga Buana. The busy hotel industry requires employees to continue working optimally amidst high pressure. This study uses a quantitative approach with observation and survey methods by distributing questionnaires to 48 respondents. Data were analyzed using multiple linear regression. The results show that workload has a negative but insignificant effect on productivity, while work stress has a positive and significant effect. The percentage of influence of both variables on productivity is 12.8%. This finding indicates the need for proper management of workload and work stress so that employees remain productive.
Pengaruh Gaya Kepemimpinan Dan Kompensasi Terhadap Turnover Intention Pada Hotel Sangga Buana
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.v5i3.4267

Abstract

This study was conducted to evaluate the impact of leadership style and compensation on the tendency of employees to leave the job (turnover intention) in the work environment of Sangga Buana Hotel, located in Cipanas. This study uses a quantitative method with data collection through distributing questionnaires to the entire population of permanent employees, totalling 47 people. Data analysis was carried out using multiple linear regression techniques. The results of data processing show that the leadership style variable has a significant influence on employees' desire to leave the company, while the compensation variable does not show a significant influence. Together, the two factors were able to explain 44.1% of the variation that occurred in the turnover intention variable. This finding confirms that the role of effective and supportive leaders is key in reducing employee turnover intention in the hospitality sector.