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 Potensi Ekonomi Di Kabupaten Nunukan
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 1 (2025): Januari: Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i1.4335

Abstract

The purpose of this study is to determine the economic potential in Nunukan Regency, North Kalimantan Province. The type of data in this study uses quantitative descriptive. The data used is secondary data sourced from the Central Statistics Agency of Nunukan Regency. The data uses Gross Regional Domestic Product Based on Constant Prices of Nunukan Regency in 2019-2023. The analysis methods used are Location Quotient (LQ) Analysis, Shift Share Analysis, Klassen Typology Analysis. The results of the study show that the economic potential in Nunukan Regency includes the agricultural, forestry and fisheries sectors, as well as the mining and quarrying sectors. Klassen Typology Analysis shows that the sectors that are included in the advanced and rapidly growing category are the agricultural, forestry and fisheries sectors. Shift Share Analysis shows that the total net shift value (Dij) is positive, meaning that it shows economic progress and economic growth in Nunukan Regency. This is because the agricultural, forestry and fisheries sectors have the highest contribution compared to other economic sectors.
Analisis Permintaan Material Tubing Dengan Metode Single Eksponensial Smoothing PT Pertamina EP Field Jambi
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.v5i2.4338

Abstract

Permintaan material tubing di sektor minyak dan gas adalah elemen penting yang secara langsung berpengaruh pada kelancaran proses produksi. Tubing berfungsi sebagai saluran utama untuk mengalirkan fluida dari reservoir ke permukaan, sehingga keterlambatan dalam mendapatkan komponen ini bisa mengganggu proses pengeboran dan produksi. Salah satu kendala utama dalam pengelolaan rantai pasok adalah ketidakpastian dalam fluktuasi permintaan material, terutama dalam kondisi operasional yang berubah-ubah seperti yang dialami oleh PT Pertamina EP Asset-1 Field Jambi. Oleh karena itu, diperlukan metode peramalan yang dapat secara tepat memperkirakan permintaan di masa mendatang untuk mendukung keputusan dalam pengadaan dan pengelolaan stok. Studi ini bertujuan untuk menganalisis dan meramalkan permintaan material tubing dengan menggunakan metode Single Exponential Smoothing (SES), yang dikenal efektif untuk data yang tidak memiliki tren dan tidak musiman. Data yang dianalisis adalah permintaan tubing dari tahun 2015 hingga 2023. Dua nilai smoothing (dan ) diuji untuk menilai akurasi model dengan menggunakan indikator Mean Absolute Deviation (MAD), Mean Squared Error (MSE), dan Mean Absolute Percentage Error (MAPE). Hasil penelitian menunjukkan bahwa nilai menghasilkan tingkat akurasi yang superior dengan MAD sebesar 479,55, MSE sebesar 614. 854,49 dan MAPE sebesar 16,8%. Temuan tersebut menggambarkan bahwa metode SES dapat berfungsi sebagai alat yang efektif untuk mendukung efisiensi pengadaan material, pengendalian persediaan, serta pengambilan keputusan strategis dalam sistem logistik perusahaan.
Analisis Usaha Pencucian Sepatu Di Kabupaten Dan Kota Bandung
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.v5i2.4343

Abstract

This study aims to analyze the development strategy of shoe washing and Medium Enterprises (SMEs) in facing increasingly tight competition. Shoe washing SMEs, as one of the business sectors with great potential, often face serious challenges, such as limited capital, low use of technology, and inconsistent service quality. This study uses a qualitative approach with a case study method on several urban laundry SMEs, which are analyzed using the Swot theoretical framework and Porter's Five Forces model. The results of the study show that laundry SMEs have strengths in competitive prices, proximity to customers, and strategic locations. However, the main weakness found is the lack of utilization of technology and innovation in services, which hinders business competitiveness. Existing opportunities, such as increasing awareness of sustainability-based services and digitalization, provide space for business development. The threat of competition with laundry franchises and changes in customer preferences that are increasingly moving towards fast and efficient services, are serious challenges for SMEs. Based on the results of the analysis, the recommended development strategies include the use of digital technology for management and marketing, improving service quality, innovation in types of services, and product diversification to attract new customers.
Analisis Komparatif Kepuasan Konsumen Pengguna E Wallet OVO Dan Gopay
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.v5i2.4344

Abstract

This study aims to analyze the development of e wallet usage in Indonesia, focusing on user satisfaction with two main platforms, namely Gopay and OVO, among students of the Faculty of Economics, KH.A.Wahab Hasbullah University. The research method used in this study is comparative quantitative using observation and questionnaire distribution as data collection techniques. In recent years, e wallet usage has increased rapidly, with surveys showing that 74% of respondents have used digital wallets. Gopay and OVO are popular choices, with Gopay having 71% of users in the last three months and OVO 70%. The results of this study revealed that the level of user satisfaction of Gopay reached 86.53%, while OVO was 87.69%, indicating no significant difference between the two. With features that facilitate transactions, such as bank transfers and bill payments, e wallets make it easier for students to manage their finances. This study also highlights the importance of consumer satisfaction in building customer loyalty and the sustainability of e wallet businesses in the future.
Pengaruh Penyaluran Kredit Terhadap Profitabilitas PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk di Era Financial Technology Dengan Resiko Kredit Sebagai Variabel Moderating Tahun 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.v5i3.4349

Abstract

Penelitian ini ditujukan untuk menganalisis pengaruh penyaluran kredit pada profitabilitas PT Bank Pembangunan Daerah Jawa Barat dan Banten Tbk (Bank BJB) dengan mempertimbangkan risiko kredit sebagai variabel moderasi, baik pada data penyaluran kredit bruto maupun netto selama periode 2021–2023. Penelitian ini menerapkan metode kuantitatif melalui pendekatan regresi sederhana dan Moderated Regression Analysis (MRA) guna menguji hipotesis yang telah dirumuskan. Hasil pengujian mengemukakan bahwa penyaluran kredit, baik bruto maupun netto, tidak berpengaruh secara signifikan pada profitabilitas bank yang dalam penelitian pengukurannya menggunakan Return on Assets (ROA). Selain itu, risiko kredit juga tidak terbukti memiliki pengaruh moderasi antara penyaluran kredit dan profitabilitas. Rendahnya nilai koefisien determinasi dan adjusted R² pada kedua model mengindikasikan bahwasanya terdapat faktor-faktor lain terpisah dari variabel yang diteliti yang lebih utama memengaruhi profitabilitas bank. Penelitian ini menyarankan agar studi lanjutan melibatkan cakupan data yang lebih luas dan mempertimbangkan variabel lain seperti efisiensi operasional, pendapatan non-bunga, serta adopsi teknologi digital dalam layanan perbankan.
Konsep Ijtihad Wahbah Al-Zuhaili Dan Yusuf Al-Qaradhawi Dalam Menyikapi Problematika Perkembangan Ekonomi Islam Kontemporer
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.v5i2.4353

Abstract

Along with the increasingly complex development of the era, of course the problems of Islamic economics are also increasingly complex. Therefore, there needs to be a continuous study of the concept of ijtihad of scholars in responding to the problems of Islamic economic development. This study analyzes the concept of ijtihad of Wahbah al-Zuhaili and Yusuf al-Qaradhawi in responding to the problems of contemporary Islamic economic development. The purpose of this study is to determine the relevance of the concept of ijtihad of Wahbah al-Zuhaili and Yusuf al-Qaradhawi in responding to the problems of contemporary Islamic economic development. This study is a descriptive qualitative study with a literature study method or what is known as (Library Research). Information is collected from books, journals, or other research findings related to the application of the theory of ijtihad of Wahbah al-Zuhaili and Yusuf al-Qaradawi to economic problems. The results of this research show that the concept of ijtihad from Wahbah al-Zuhaili and Sheikh Yusuf Qaradawi is not only relevant in academic and religious environments, but also in the business world which is increasingly complex and requires correct decisions in legal aspects.
Implementasi Akad Wakalah Dalam Pembiayaan Murabahah Pada PT. Bank Nagari Cabang Syariah Batusangka
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.v5i3.4363

Abstract

This study aims to examine the implementation of the wakalah contract in murabahah financing products at PT. Bank Nagari Syariah Branch Batusangkar and assess its compliance with Islamic principles as stipulated in the fatwa of the National Sharia Council (DSN-MUI). The research adopts a descriptive qualitative approach using observation, interviews, and documentation as data collection methods. The findings reveal that although the bank has applied the wakalah contract administratively, its implementation does not fully comply with the DSN-MUI fatwa, particularly regarding the requirement that the bank must legally own the goods before executing the murabahah contract. Customers are authorized to purchase goods on behalf of the bank, but sufficient documentation proving the bank’s ownership is lacking. This poses a risk of gharar and weakens the validity of the contract. The study recommends establishing Sharia-compliant Standard Operating Procedures (SOPs), enhancing staff literacy in Islamic finance, and strengthening the role of the Sharia Supervisory Board in ensuring contract compliance
Pengaruh Net Profit Margin Terhadap Return On Asset Pada PT. Indofarma (Persero), Tbk
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.v5i3.4366

Abstract

With a focus on the years 2014–2023, this research will look at how PT. Indofarma (Persero) Tbk's Net Profit Margin (NPM) affected their Return On Assets (ROA).  The company's deteriorating financial situation is the driving force for the study. This is evident in the shifting and drastically dropping data for net income, sales, and total assets, especially in 2023, which point to financial crisis.  A quantitative associative research strategy is used in this investigation.  The methods utilised for data analysis include t-tests, correlation coefficient tests, simple linear regression analysis, and coefficient of determination (R²), using secondary data sourced from the company's yearly financial reports.  Return On Assets (ROA) is positively and significantly impacted by Net Profit Margin (NPM), according to the data. The regression coefficient is 0.007, and the significance level is 0.000 (p < 0.05).  When the R² value is 1.000, it means that NPM explains all of the variance in ROA.  The research found that ROA was positively correlated with NPM.  To maximise asset utilisation, effective cost management and net income performance are crucial.  Thus, in order to increase total profitability, PT. Indofarma needs implement methods to improve operational efficiency and financial management.
Pengaruh Debt To Equity (DER) Terhadap Return On Asset (ROA) PADA PT. Sepatu Bata, Tbk
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.v5i3.4367

Abstract

The purpose of this study is to analyse PT. Shoes Bata Tbkl's Return On Assets (ROA) from 2014 to 2023 and find out how the Debt to Equity Ratio (DER) affected it. The firm is having issues, as shown by the fact that its financial position is going through oscillations and a decrease in total assets and net profit. This is the backdrop to the study. This study makes use of quantitative methods of an associative kind. Secondary data is sourced from the company's yearly financial reports and is analysed using tools such as t-test, correlation coefficient, determination coefficient, and basic linear regression analysis. According to the study findings, Return on Assets (ROA) is significantly and negatively affected by the Debt to Equity Ratio (DER), with a regression coefficient of -0.123 and a significance level of 0.000 (p < 0.05). With a coefficient of determination of 0.535, we may deduce that ROA accounts for 53.5% of the variation in DER and that other, exogenous variables account for the remaining 46.5%. The bottom line is that ROA often falls when DER rises for a given organisation. This demonstrates how the inability to fully use assets to generate profits is a direct result of the company's heavy reliance on debt.
Pengaruh Talent Management dan Keterlibatan Karyawan terhadap Daya Saing Perusahaan 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.v5i3.4370

Abstract

This study aims to analyze the influence of Talent Management and Employee Engagement on the Company's Competitiveness at Hotel Sangga Buana. The research method used a quantitative approach with an associative design. Data were collected through questionnaires distributed to 47 employees and analyzed using multiple linear regression with the help of SPSS version 26. The results showed that Talent Management and Employee Engagement have a positive and significant effect on the Company's Competitiveness, with a simultaneous contribution of 52.3%. These findings indicate that effective talent management and high employee engagement are key factors in enhancing a company's competitiveness in the hotel industry.