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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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Rekonstruksi Desain Kontrak Akad Musyarakah Pada Lembaga Keuangan Syariah Melalui Pendekatan Hukum Dan Ekonomi
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.v5i1.4467

Abstract

This study aims to examine the optimization of musyarakah contract design in Islamic financial institutions from both legal and economic perspectives. Employing a descriptive qualitative approach, the research explores normative and conceptual aspects of musyarakah contracts through library research methods. Data were collected from various secondary sources such as Islamic law and economics textbooks, academic journals, fatwas issued by the National Sharia Council (DSN-MUI), regulations from the Financial Services Authority (OJK), and reports from Islamic financial institutions. The data analysis was conducted thematically by classifying information based on key themes including contract legality, principles of sharia justice, contract flexibility, risk management, and innovation in musyarakah practices. Data validity was ensured through literature source triangulation to confirm and compare related scientific documents and regulations, thereby producing objective and academically accountable conclusions. The findings of this study are expected to contribute to the development of musyarakah contracts that align with Islamic legal principles and support the sustainability of the sharia economic system
Implementasi Strategi Pemasaran Untuk Meningkatkan Omset Penjualan Toko Kelontong (Studi Kasus: Toko Kelontong Nue Cell)
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.v5i1.4487

Abstract

Grocery stores are a common type of business found in various areas, especially in residential neighborhoods. One of the main challenges faced by grocery stores is increasing sales revenue amid intense market competition. This article discusses the marketing strategies implemented by Nue Cell Grocery Store to boost their sales revenue. Through interviews with the store's owner and manager, it was found that the marketing strategies focus on competitive pricing, excellent customer service, and effective promotions. The research results indicate that the implementation of these strategies has successfully increased sales revenue and significantly attracted new customers. The store’s approach of offering lower prices than competitors, coupled with good service and word-of-mouth promotion, has proven effective in building customer loyalty and generating higher sales volumes. This case study demonstrates how even small grocery stores can thrive by adopting customer-centered marketing practices that emphasize value, service, and community engagement.
Pengaruh Sosial Media Dan Strategi Pemasaran Multikultural Terhadap Perilaku Pembelian Impulsif Gen Z Dalam Industri Fast Fashion
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.v5i1.4488

Abstract

The purpose of this study is to analyze the effects of social media and multicultural marketing strategies on Gen Z's impulsive buying behavior in the fast fashion industry. Impulsive buying is a phenomenon among Gen Zers, who are digital natives and heavily influenced by content found on various social media platforms, like YouTube, Instagram, and TikTok. In addition, the multicultural marketing strategy used by fast fashion brands is becoming more and more sophisticated, especially in light of the more diverse and international market. This study uses a quantitative approach with a survey of 30 Gen Z respondents, who are between the ages of 18 and 25, who are active on social media and have an inclination to buy fast fashion items on impulse.
Pengaruh Pertumbuhan Aset dan Struktur Modal Terhadap Nilai Perusahaan Pada Sektor Pertambangan 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.v5i3.4489

Abstract

Riset ini bertujuan untuk mengkaji pengaruh pertumbuhan aset dan struktur modal terhadap nilai perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia. Metode yang digunakan adalah metode kuantitatif, dengan menggunakan metode regresi linier berganda. Data sekunder dikumpulkan dari laporan keuangan tahunan perusahaan selama periode 2019–2023. Metode purposive sampling digunakan untuk memilih 20 perusahaan dari 63 perusahaan di industri pertambangan dalam populasi penelitian. Hasil penelitian menunjukkan bahwa struktur modal tidak memiliki pengaruh yang signifikan terhadap nilai perusahaan, sedangkan pertumbuhan aset memiliki pengaruh yang signifikan. Kedua variabel bebas tersebut hanya dapat menimbulkan variasi nilai perusahaan sebesar 7,5 persen, dari hasil koefisien determinasi (Adjusted R2). Kata kunci: Pertumbuhan Aset, Struktur Modal, Nilai Perusahaan, Perusahaan Pertambangan, Bursa Efek Indonesia.
Pengaruh Modal Usaha dan Inovasi Produk Terhadap Pertumbuhan UMKM di Kota Bandung
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.v5i1.4500

Abstract

Usaha Mikro Kecil Menengah (UMKM) are business activities that are able to expand employment opportunities, provide economic services widely to the community, play a role in the process of equalizing and increasing community income, encouraging the emergence of creative ideas that can be developed, encouraging economic growth, and playing a role in realizing national stability. The increasingly competitive business conditions and the dynamic and uncertain business environment require companies to seek new breakthroughs and implement strategies that are appropriate and in line with changes in the business environment. Companies must be able to create, exploit, and achieve competitive advantages by creating better company competitive values ​​than competitors. Business capital and product innovation have a positive and significant influence on the growth of UMKM in the city of Bandung. Research shows that adequate business capital and sustainable product innovation can improve UMKM performance, such as increasing income and competitiveness in the market.
Pengaruh Faktor Ekonomi Terhadap Angka Putus Sekolah di Kecamatan Sumbang
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.v5i1.4502

Abstract

This research aims to examine the influence of economic factors on the dropout rate in Sumbang District, Banyumas Regency. Quantitative methods are used by collecting data through questionnaires and secondary data sources, then analyzed using multiple linear regression. The main variables studied are unemployment and poverty as economic factors that affect education. The results of the analysis show that both variables have a significant influence on the level of education with a contribution of 23.8% to the variation in dropouts. In addition to economic factors, there are also other factors that play an important role such as student motivation, family support, social environment, and health conditions. This study concludes that handling the problem of dropping out of school must be carried out with a comprehensive approach that does not only focus on financial assistance, but also on improving the quality of education and a conducive learning environment
Pengaruh TPAK, Angka Melek Huruf, Rata Lama Sekolah, dan Beban Tanggungan Terhadap Tingkat Pengangguran Terbuka Di Indonesia (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.v5i3.4503

Abstract

This study aims to analyze the impact of the influence of the Labor Force Participation Rate (TPAK), Literacy Rate, Average Years of Schooling, and Dependent Burden on the open unemployment rate. This study was conducted using secondary data including the open unemployment rate, labor force participation rate, literacy rate, average years of schooling, and dependent burden in Indonesia from 2018 to 2023, as published on the Central Statistics Agency (BPS) website. In this study, the samples used were 7 provinces including Central Sulawesi, Central Java, Bangka Belitung, Papua, West Kalimantan, Jakarta, and East Nusa Tenggara in 2017–2023. The analysis method applied is multiple linear regression analysis which is run using the help of Eviews 12. The results of the study show that the labor force participation rate (TPAK), literacy rate, and dependency burden have a negative and insignificant effect, while the average length of schooling has a positive and significant effect on the open unemployment rate in Indonesia from 2018 to 2023
Kinerja Karyawan Berbasis Kepemimpinan, Motivasi dan Lingkungan Kerja pada PT ABX Bogor
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.v5i3.4508

Abstract

Employee performance is a key indicator of a company’s success. This study aims to analyze the influence of leadership, motivation, and work environment on employee performance, both simultaneously and partially. This research employs a quantitative approach with a descriptive-verificative method. The population consists of all employees at PT ABX, with a total sample of 50 respondents selected using saturation sampling. Data were analyzed using multiple linear regression, preceded by validity, reliability, and classical assumption tests. The results indicate that leadership, motivation, and work environment simultaneously have a positive and significant effect on employee performance. Partially, each variable also shows a positive and significant influence. These findings suggest that employee performance can be improved through effective leadership, enhanced motivation, and a supportive work environment.
Pengaruh Literasi Keuangan Dan Gaya Hidup Terhadap Pengelolaan Keuangan Generasi Sandwich
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.v5i1.4514

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan gaya hidup terhadap pengelolaan keuangan pada generasi sandwich. Metode yang digunakan adalah kuantitatif dengan pendekatan analisis regresi linier. Hasil penelitian menunjukkan bahwa literasi keuangan berpengaruh positif dan signifikan terhadap pengelolaan keuangan, ditunjukkan oleh nilai signifikansi 0,000 dan t-hitung 11,420 > t-tabel 0,195. Demikian pula, gaya hidup juga berpengaruh positif dan signifikan dengan nilai signifikansi 0,000 dan t-hitung 3,700 > t-tabel 0,195. Secara simultan, literasi keuangan dan gaya hidup memberikan pengaruh signifikan terhadap pengelolaan keuangan generasi sandwich, dengan nilai signifikansi 0,000 dan F-hitung 27,226 > F-tabel 3,09. Nilai koefisien determinasi (R²) sebesar 0,360 menunjukkan bahwa kedua variabel tersebut mampu menjelaskan 36% variasi dalam pengelolaan keuangan, sementara sisanya dipengaruhi oleh faktor lain di luar model. Temuan ini menegaskan pentingnya peningkatan literasi keuangan dan pengelolaan gaya hidup dalam mendukung kestabilan finansial generasi sandwich.
Penerapan Akuntansi Manajerial dalam Menghadapi Tantangan Lingkungan Bisnis pada Perusahaan DANONE Indonesia
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.v5i1.4518

Abstract

Danone, as one of the leading companies in the global food and beverage sector, faces significant environmental challenges, particularly regarding plastic pollution and exploitation of water resources. This study aims to explore the role and effectiveness of managerial accounting in helping the company address these challenges. Utilizing a literature review method, this study analyzes how managerial accounting can provide relevant information for planning, organizing, controlling and decision-making. The findings show that managerial accounting contributes to the identification and measurement of environmental performance. In addition, managerial accounting plays a role in product pricing that considers environmental costs and assessing environmentally friendly projects. To improve environmental performance, it is recommended that Danone improve more environmentally friendly technologies. This study offers insights into the importance of managerial accounting in supporting sustainability and corporate social responsibility in the global era

Page 23 of 27 | Total Record : 266

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