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Contact Name
Febri Adi Prasetya
Contact Email
aqham.elashfa@gmail.com
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+6281329772630
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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
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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
Pengaruh Hubungan Antara Volatilitas Saham, Beta Resiko, dan Return On Investment Dalam Pasar Modal
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.v5i1.4614

Abstract

The capital market holds a pivotal role in the economy, serving as a platform where investors assess the balance between risk and return. This study aims to analyze how Stock Volatility influences both Beta Risk and Return on Investment (ROI), as well as to examine the impact of Beta Risk on ROI for stocks listed on the Indonesia Stock Exchange in 2024. Utilizing a quantitative approach through path analysis, the findings indicate that Stock Volatility has a statistically significant negative effect on ROI, while its influence on Beta Risk is not significant. Conversely, Beta Risk shows a significant negative relationship with ROI. These outcomes suggest that higher levels of systematic risk tend to reduce investment returns. The results of this study offer practical insight for investors seeking to understand stock risk behavior in the capital market.
Pengaruh Literasi Keuangan Dan Inklusi Keuangan Terhadap Kinerja UMKM Di Bira Kabupaten Bulukumba
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.v5i3.4661

Abstract

This study aims to determine the influence of financial literacy and financial inclusion partially on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Bira, Bulukumba Regency. The background of this study is based on the low level of literacy and financial access in some MSME actors, which has the potential to affect the effectiveness of their business management. The method used is a quantitative approach with a survey technique. Data were collected through questionnaires distributed to 122 respondents from a total population of 176 MSMEs, with sample determination using the Slovin formula. Data analysis was carried out using multiple linear regression tests. The results of the study showed that financial literacy has a positive effect on MSME performance. MSME actors who have a good financial understanding tend to be more capable of managing capital, planning finances, and making business decisions appropriately. In addition, financial inclusion also has a positive and significant effect on MSME performance. Access to formal financial services such as savings, business loans, and digital transaction facilities has been proven to help business actors in running operations and developing their businesses. This finding shows that increasing financial literacy and access to formal financial services need to be a priority in the MSME empowerment strategy in Bira, Bulukumba Regency.
Analisis Laporan Keuangan Dalam Mengukur Kinerja Keuangan Pada Perusahaan Manufaktur Sektor Industri Dasar Dan Kimia 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.v5i3.4662

Abstract

This study aims to analyze financial statements in measuring the financial performance of manufacturing companies in the basic industry and chemical sector listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Financial statements were analyzed using financial ratios, including liquidity, solvency ratios, and profitability ratios. This research employed a descriptive quantitative method with a purposive sampling technique, resulting in 11 companies selected as the sample. The data were obtained from the companies' annual financial reports published on the official IDX website. The results of the study indicate that most companies in the basic industry and chemical sector have varied financial performance, with several companies achieving good liquidity, solvency, and profitability ratios according to industry standards, while others still face challenges in maintaining financial health. This analysis is expected to serve as a reference for internal and external stakeholders in making economic decisions.
Pengaruh Debt to Asset Ratio Dan Long Term Debt to Equity Ratio Terhadap Harga Saham Pada PT. Merck Indonesia, Tbk
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.v5i1.4747

Abstract

This study aims to analyze the impact of PT Merck Indonesia, Tbk's debt-to-asset and long-term debt-to-equity ratios on stock prices from 2014 to 2023. This study makes use of secondary data collected from the following sources: the official website of the firm (https://www.merckgroup.com) and the annual financial statement (https://www.investing.com). Using SPSS version 24, the research utilizes a variety of statistical procedures to analyze the data. These methods include hypothesis testing, multiple linear regression analysis, and classical assumption tests. According to the results, long-term debt to equity ratios considerably affect stock prices, whereas debt to asset ratios have no effect at all. On top of that, PT Merck Indonesia, Tbk stock prices are heavily impacted by both ratios taken together
Pengaruh Penerapan Green Accounting, Kinerja Lingkungan, dan Corporate Social Responsibility Terhadap Nilai Perusahaan
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.v5i3.4749

Abstract

This study aims to analyze the effect of green accounting implementation, environmental performance, and corporate social responsibility (CSR) on company value. The focus of this study is on manufacturing companies in the basic industry and chemical sector, chemical sub-sector, listed on the Indonesia Stock Exchange (IDX) during the period 2019–2024. The main question to be answered in this study is to what extent the implementation of green accounting, environmental performance, and CSR can affect company value, and whether the three variables simultaneously contribute significantly to increasing company value. The research method used is a quantitative approach with multiple linear regression analysis techniques. Secondary data is obtained through annual reports published by the related companies. The sample selection was conducted using purposive sampling method based on certain criteria, such as the availability of data related to green accounting, environmental performance, and CSR during the research period. The results of the study indicate that partially, the implementation of green accounting and environmental performance do not have a significant effect on company value, while CSR shows a significant effect on company value. Simultaneously, the three independent variables have a significant effect on company value.
Pengaruh Pembelajaran Kewirausahaan Dan Motivasi Kewirausahaan Terhadap Minat Menjadi Pengusaha Muda
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.v5i1.4773

Abstract

This study aims to determine the effect of entrepreneurship learning and entrepreneurship motivation on the interest in becoming a young entrepreneur. The research method used is quantitative with a survey approach. The sample in this study consisted of students who had taken entrepreneurship courses. The data analysis technique used multiple linear regression to test the simultaneous and partial effects between independent variables (entrepreneurship learning and entrepreneurship motivation) on the dependent variable (interest in becoming a young entrepreneur). The results of the study showed that both partially and simultaneously, entrepreneurship learning and entrepreneurship motivation had a significant effect on the interest in becoming a young entrepreneur.
Pengaruh Kualitas Produk Dan Word Of Mouth Terhadap Kualitas Pembelian Skincare Brightening Di Kalangan Remaja 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.v5i1.4793

Abstract

This research aims to analyze the influence of product quality and word of mouth on purchasing decisions of brightening skincare among teenagers in Bandung City. The study employed a quantitative approach with causal comparative design. Data were collected through questionnaires distributed online to 90 respondents selected by purposive sampling. The validity and reliability tests confirmed that all questionnaire items were valid and reliable. Multiple linear regression analysis revealed that product quality has a positive and significant effect on purchasing decisions, while word of mouth, although positively related, did not significantly affect purchasing decisions. Simultaneous testing showed that both variables together significantly influence purchasing decisions. These findings provide practical implications for skincare companies to focus on enhancing product quality while optimizing credible word of mouth strategies to target teenage consumers.
Pengaruh Kompensasi, Lingkungan Kerja dan Motivasi terhadap Kepuasan Kerja Pegawai Non-Asn Satuan Polisi Pamong Praja Kota Balikpapan
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.v5i3.4797

Abstract

The purpose of this research is to determine the influence of compensation, work environment, and motivation on job satisfaction among non- ASN employees of the Civil Service Police Unit (Satpol PP) in Balikpapan City. The type of this research is descriptive with a quantitative approach. The method used is a survey, where the researcher collects data from non-ASN employees of the Civil Service Police Unit (Satpol PP) of Balikpapan City through a questionnaire. This questionnaire is aimed at non-ASN employees as the primary source of information. Secondary data were obtained from books, journals, and websites. The research location is at Jl. Jenderal Sudirman No.29, Balikpapan. The research population consists of 115 people, using a saturated sampling technique. The independent variables are Compensation, Work Environment, and Motivation, while the dependent variable is Job Satisfaction. The data analysis methods include validity and reliability tests, linear regression analysis, and hypothesis testing. The results showed that compensation and work environment had a positive and significant influence on job satisfaction, while motivation did not significantly affect job satisfaction. The regression analysis confirmed that 59.5% of the variation in job satisfaction could be explained by the three independent variables, with the remaining 40.5% attributed to other unexamined factors
Model Digitalisasi Manajemen Risiko dalam Pembiayaan Ijarah di Bank Syariah Indonesia
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.v5i2.4814

Abstract

This study aims to examine and design a digital risk management model in ijarah financing at Bank Syariah Indonesia (BSI). The research is driven by the urgency of digital transformation in the Islamic banking sector while maintaining compliance with Sharia principles, particularly in risk management. The ijarah contract carries unique risk characteristics such as asset risk, moral hazard, and default risk, which must be systematically managed. This research adopts an exploratory qualitative approach through a case study at BSI, using semi-structured interviews and documentation as data collection methods. The findings indicate that the application of digital systems such as risk dashboards, credit scoring automation, and digital traceability significantly enhances risk mitigation in ijarah financing. The study proposes a Sharia-compliant digital risk management model that can be implemented adaptively and efficiently in BSI and other Islamic banks. The model not only strengthens risk control but also improves operational efficiency and transparency. This research contributes both practically and theoretically to the development of Sharia-based digital risk management practices.
Pengaruh Modal Usaha Dan Inovasi Produk Terhadap Keberhasilan Usaha (Studi Pada UMKM Ayam Baong)
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.v5i1.4833

Abstract

Ayam Baong is an F&B MSME founded by Mila Amelia Octaviani in 2017, which provides various menus focusing on crispy chicken by combining a combination of chili sauce and dry vegetables. The purpose of this study is to determine the extent of the influence of business capital and the level of product innovation on business success, both partially and simultaneously. The research method used in this study is likely a descriptive and associative method. In this study, the unit of analysis is MSME Ayam Baong Sudirman, Bandung City. The results of the study are not yet known whether there is an influence of business capital and the level of product innovation on business success at MSME Ayam Baong Sudirman, Bandung City.