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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 Profitabilitas Dan Solvabilitas Terhadap Nilai Perusahaan PT Bank Rakyat 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.v5i3.4268

Abstract

This study aims to analyze the effect of profitability and solvency on firm value at PT Bank Rakyat Indonesia (Persero) Tbk during the 2015–2024 period. Profitability is measured by Return on Assets (ROA) and Return on Equity (ROE), while solvency is measured by the Debt to Equity Ratio (DER). Firm value is proxied by Price to Book Value (PBV). The analytical method used is multiple linear regression with secondary quantitative data obtained from BRI’s annual financial reports. The results indicate that, partially, ROA and ROE have a positive and significant effect on firm value, whereas DER has a negative but non-significant effect. Simultaneously, profitability and solvency both have a significant impact on firm value. These findings suggest that an increase in profitability is the primary factor in enhancing firm value, while solvency must be managed carefully so as not to diminish investors’ perceptions of the company’s financial risk.
Pengaruh Pelatihan dan Disiplin Kerja Terhadap Kinerja Karyawan (Studi Kasus pada SD Negeri 038 Kiaracondong, Bandung).
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.v5i3.4283

Abstract

The research here aims to find out how the influence of training variables (X1) and work discipline (X2) on employee performance (Y) at SD Negeri 038 Kiaracondong, Bandung using a quantitative approach. A total of 30 respondents were used as samples for this study, where the data collection process was carried out by distributing questionnaires to the population at SD Negeri 038 Kiaracondong. Data were analyzed using the SPSS version 25 analysis program. The test results showed that (1) Training variables have an impact on employee performance, the t-count value was 1.732> t-table 1.697 and Sig 0.001 <0.05. The results of the multiple linear regression analysis showed results on the increase that an increase in training of 0.181, then it will increase employee performance by 0.181 constantly. (2) The work discipline variable is proven to have a positive impact on employee performance variables, with a t-count value of 2.106 > t-table 1.697 and Sig 0.004 < 0.05. The results of multiple linear regression analysis reveal that an increase in work discipline of 0.321 will increase employee performance by 0.321 constantly. (3) Together, training and work discipline have a significant impact on employee performance, with an F-count value of 2.245 < F-table 4.20 and obtaining a Sig value of 0.000 < 0.05. (4) The results of the R² determination coefficient test show that X1 and X2 have an effect of 14.3% on Y.
Perancangan Sistem Informasi Akuntansi Persediaan Di Blaufabrika Coffe
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.v5i3.4286

Abstract

This study aims to design an inventory accounting information system tailored to the operational needs of Blaufabrika Coffe. The main issue faced by the company is the manual inventory recording process, which hinders the acquisition of accurate and timely information. This research employs a research and development approach with data collection techniques such as observation, interviews, and documentation. The results indicate that the manual system hampers business efficiency, is prone to recording errors, and lacks internal control over inventory. The proposed accounting information system includes the preparation of transaction documents, document flow design, and inventory reporting. This system is expected to improve the effectiveness and efficiency of inventory management and support managerial decision-making
Pengaruh Kompetensi Digital dan Motivasi Kerja terhadap Kinerja Karyawan SMPN 29 Bandung
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.v5i3.4292

Abstract

The digitalization era in the field of education requires educators and educational staff to possess competent digital capabilities and strong work motivation in achieving maximum work performance. This study was designed to analyze these factors on employee performance at SMPN 29 Bandung. The research methodology employed a quantitative correlational approach with survey techniques, involving the entire population of 59 participants through a total sampling approach. The data analysis process was conducted using SPSS version 25 software. The results showed that digital capabilities and work motivation had a significant impact on employee performance with a result of 52.2% (R² = 0.522). Individually, work motivation demonstrated a significant impact (t = 7.761; p = 0.000), while digital capabilities also showed a statistically significant influence (t = 1.980; p = 0.043). The findings of this study underscore the significance of combining psychological dimensions and technological expertise in supporting performance in the education sector, contributing to the development of human resource management theory, and presenting practical implications in formulating employee performance improvement strategies that are digitally and motivationally based. Therefore, performance improvement cannot rely solely on technological capabilities, but must be accompanied by strengthening internal employee motivation through adaptive and sustainable managerial strategies.
Pengaruh Pengetahuan Perpajakan, Progra Pemutihan, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Kendaraan Bermotor Kota Surakarta
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.v5i2.4311

Abstract

The purpose of this study was to examine the effect of Tax Knowledge, Tax Amnesty Program, and Tax Sanctions on Motor Vehicle Taxpayer Compliance in Surakarta City. This study used motor vehicle taxpayers in Surakarta City. The method in this study uses a quantitative method. In this study, SPSS version 27.0 was used to analyze the data. The data sources used were primary data and secondary data. The population in this study were motor vehicle taxpayers in Surakarta City, totaling 517,790 vehicles registered according to the Surakarta City Central Statistics Agency. The sample in this study was 100 taxpayers, calculated using the Slovin formula. The sampling technique in this study used Accidential Sampling. The data collection technique used a questionnaire. In this study, descriptive analysis, multiple linear tests, t-tests, f-tests, and coefficient of determination tests were used. The results of this study stated that Tax Knowledge had no significant effect, meaning that tax knowledge had not been able to increase taxpayer compliance in paying motor vehicle taxes. Meanwhile, tax amnesty and tax sanctions have a significant positive effect, meaning that with the implementation of the amnesty program and the increasingly strict sanctions given, it will increase taxpayer compliance in paying motor vehicle taxes.
Strategi Penerapan Pemasaran Digital Marketing Untuk Meningkatkan Laba (Studi Kasus Pada UMKM Warung Tante Syera)
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.v5i3.4323

Abstract

. In the face of shifting market dynamics and digital inclined consumer behavior, digital transformation has become a vital necessity for MSMEs. Warung Tante Syera, a small scale grocery business, encounters challenges in leveraging digital platforms for marketing activities. This study aims to develop a tailored digital marketing strategy that encances business profitability. Utilizing a qualitative reserch approach via WhatsApp Business and Shopee along with the marketing mix ($p) and SWOT analysis, led to broadr market reach and more effective customer engagement. Technical assistance and digital training further acclereted technology adoption. The research condludes that context-based digital strategis are key to improving MSME competitiveness anda sustainability. It offers valuable theoretical insights and pratical guidelines for applying costeffectivr, scalable digital marketing strategies in microbusiness contexts. Future research should explore broader MSME samples and incorporate quantitative analysis for greater generalization.
Strategi Pengembangan Daya Saing UMKM Soto Cak Udin Dalam Menghadapi Persaingan Pasar
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.v5i3.4324

Abstract

Micro, Small, and Medium-Sized Businesses (MSMEs) are vital to Indonesia's economy, especially when it comes to boosting local economic structure and creating jobs. MSMEs must create flexible strategies in order to endure and preserve long-term competitiveness in the face of fiercer market competition. The purpose of this study is to determine and evaluate the competitive development tactics used by Soto Cak Udin, a traditional culinary MSME in Bandung City. By gathering information through document analyses, participatory observation, and in-depth interviews, this study uses a descriptive qualitative methodology. According to the research findings, Soto Cak Udin uses a number of competitive development strategies, such as preserving a consistent product taste, offering prompt, friendly service, promoting using straightforward digital platforms like Google Maps and WhatsApp, keeping the workplace comfortable and clean, and encouraging goodwill between the owner and staff. The owner also maintains a straightforward yet orderly approach to financial administration, which contributes to the long-term viability of the company. These results support the idea that improving MSME competitiveness, particularly in the traditional culinary industry, requires strong internal management, digital adaption, service quality, and product differentiation. It is anticipated that other MSME actors would use this research as a guide when developing pertinent and contextual business strategies in the face of fierce market rivalry.
Pengaruh Return On Asset (ROA) Terhadap Profitabilitas PT ANEKA TAMBANG Tbk (ANTAM) Berdasarkan Laporan Keuangan Periode 2020-2024
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.v5i3.4325

Abstract

Financial report is a report that shows the current financial condition of a company or within a certain period of time. This study focuses on PT Aneka Tambang Tbk (ANTAM), one of the leading companies in the Indonesian mining sector. The purpose of this study is to see the effect of Return On Asset (ROA) on the Profitability of PT Aneka Tambang (ANTAM) based on financial reports from 2020 to 2024. This study uses the Descriptive Statistics method, with the population studied being the financial reports of PT Aneka Tambang (ANTAM) from 2020 to 2024. The data collection technique for this study uses the Pearson Correlation Test Results and Simple Linear Regression Tests. The results of this study indicate that Return On Asset (ROA) plays an important role in how much the company manages assets to generate profits in the period 2022 to 2024 even though financial performance varies. However, the analysis shows that the relationship between total assets and ROA is not statistically significant. This confirms that to increase profitability, companies must concentrate on effective and efficient management strategies in the use of assets and consider other elements that can affect financial performance, such as market conditions and good financial management.
Perlindungan Hukum Nasabah Pada Era Digital : Menyikapi Ancaman Kejahatan Siber Di Sektor Perbankan
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.v5i3.4328

Abstract

The rapid digital transformation has succeeded in providing significant benefits to the banking world, it is expected to be able to help the banking sector in providing better services to customers and competing with technology in the industry 4.0 era. But besides that, digital transformation also creates a great opportunity for crime risks, such as skimming, phishing, social engineering, and malware that can threaten the security of customers.Therelarelseveral problemlformulations thatiwill beidiscussed inithis article, namely: (1) How do cybercriminals steal customer data in the banking sector? and (2) How is the legal system in overcoming criminal acts of data theft of bank customers? This articlelaims to analyzeihow theirole of currentiregulations in dealing with legalhproblems experienced by the banking world in the digital era.To respond to the formulation of these problems, the author uses normative legal research by covering conceptual approaches, statutory approaches, and collecting data through literature studies.This research is expected to provide useful knowledge to help develop theory and practice in the field of banking digitalization and consumer protection.
Pengaruh Penggunaan Transaksi Digital di Berbagai E-commerce Terhadap Pertumbuhan Ekonomi di 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.v5i3.4329

Abstract

In Indonesia economic growth is measured by Gross Domestic Product (GDP) and influenced by advancements in technology, infrastructure and innovation in the digital economy. This study analyzes the impact of digital transactions through e-commerce on economic growth, using indicators such as e-money, inflation, internet users,money supply, e-commerce users and transaction volume.The quantitive method employs time series data from 2014-2024 from the world Bank, Central statistics agency and bank Indonesia. The Two Stage Least Square (TSLS).which shows that transaction volume has significant positive effect on e-money. while the number of internet users and the money suplly have a positive but insignificant effect.E-money has a significant positive effect on economic growh,while the number of e-commerce users has a significant negative effect and inflation has a positive significant effect on economic growth. Strategiesfor services innovation and infrastructure development are needed to support the digital economy.

Page 20 of 27 | Total Record : 266

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