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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 Growth Opportunity, Return On Aset (ROA) Dan Debt To Equity Ratio (DER) Terhadap Nilai Perusahaan Pada Subsektor Rokok Yang Terdaftar Di BEI
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.v5i1.4837

Abstract

This study aims to analyze the effect of Growth Opportunity, Return On Asset (ROA), and Debt to Equity Ratio (DER) on company value in the cigarette sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2019-2023. The research method used is quantitative with an associative approach. Data was obtained through documentation of financial reports of cigarette sub-sector companies listed on the IDX. The data analysis technique used multiple linear regression analysis with the help of SPSS version 26. The results of the study indicate that partially Growth Opportunity and Debt to Equity Ratio do not have a significant effect on company value. Meanwhile, Return On Asset (ROA) has a significant effect on company value. Simultaneously, these three variables have a significant effect on company value. This finding shows that profitability reflected in ROA is an important factor influencing investor perception and company value, while growth opportunities and capital structure do not directly affect the value of cigarette sub-sector companies.
Pengaruh Solvabilitas, Kecukupan Modal, Dan Likuiditas Terhadap Nilai Perusahaan Dengan Profitabilitas Sebagai Variabel Moderasi
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.v5i2.4850

Abstract

This study aims to determine the effect of solvency, capital adequacy, and liquidity on firm value with profitability as a moderating variable. This study uses quantitative methods and documentation techniques. Data processing is carried out using SPSS version 25, while data analysis techniques use multiple linear regression analysis and moderated regression analysis. The sample of this study is a company engaged in the financial sector, banking sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The results of the study indicate that solvency and capital adequacy have a positive effect on firm value, while liquidity has a negative effect on firm value. Profitability can moderate the relationship between solvency, capital adequacy, and liquidity on firm value.
Pengaruh Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Keberhasilan UMKM di Kecamatan Bulakamba
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.v5i2.4854

Abstract

This study aims to determine and analyze the influence of accounting information systems and internal control on the success of MSMEs. The data used are primary data obtained from distributing questionnaires to several MSMEs in Bulakamba District. The sample in this study was 95 respondents. The sample determination method is Purposive Sampling. The analysis used is multiple linear regression analysis using the SPSS 25 program. The results of the study stated that the accounting information system has a partial effect on the success of MSMEs with a contribution of 26.3%, internal control has a partial effect on the success of MSMEs with a contribution of 21.8%, accounting information systems and internal control have a simultaneous effect on the success of MSMEs with a contribution of 21.8%. The success of MSMEs can be explained by the variation of two independent variables of 40.9%. There needs to be more attention from the local government so that MSMEs can grow further.
Analisis Metode CAPM (Capital Asset Pricing Model) Dalam Menentukan Investasi Saham (Pada Perusahaan Sub Sektor Asuransi Umum Di Bursa Efek 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.v5i2.4870

Abstract

This study aims to analyze the performance of insurance sub-sector companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023 using the Capital Asset Pricing Model (CAPM). The model is employed to calculate the expected return based on systematic risk, measured by the beta (β) parameter. In this study, stocks are categorized as efficient if their individual return is higher than the expected return calculated using CAPM. Conversely, stocks with lower returns than expected are considered inefficient. The findings reveal significant variations in the stock returns of insurance companies listed on the IDX. Some stocks were found to be efficient as they provided higher returns than expected, while others were inefficient, such as Asuransi Tugu Pratama Indonesia Tbk. (TUGU), which provided lower returns than expected. This study also identifies that stocks with higher betas are riskier but potentially provide higher returns, while stocks with lower betas tend to be more stable with smaller returns. The findings offer guidance for investors in selecting efficient stocks, considering both key factors: risk and expected return. Therefore, the use of the CAPM method is expected to provide a stronger basis for more rational and informed investment decision-making for investors in the Indonesian capital market, particularly in the insurance sector.
Peran Kewirausahaan Dalam Memicu Pertumbuhan UMKM Melalui E-Commerce Pada Usaha Coffe Shop
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.v5i1.4917

Abstract

Dengan mendorong pertumbuhan UMKM melalui platform e-commerce, kewirausahaan berperan penting dalam meningkatkan ekonomi lokal dan memungkinkan para wirausaha mencapai kemandirian finansial. Melalui kewirausahaan, UMKM diajarkan untuk memanfaatkan data yang diperoleh dari platform e-commerce guna membuat keputusan yang lebih cerdas. Penelitian ini bertujuan untuk menggali peran kewirausahaan e-commerce dalam pengembangan usaha mikro, kecil, dan menengah (UMKM) di Desa Bojong Kalapa. Aspek ini menjadi landasan bagi pertanyaan wawancara yang dirancang untuk menjelaskan peran kewirausahaan e-commerce dalam pengembangan UMKM di desa tersebut. Dalam penelitian ini, kami menggunakan metode studi kasus kualitatif. Data dikumpulkan melalui wawancara semi-terstruktur dan observasi langsung terhadap subjek. Analisis data dilakukan dengan teknik kualitatif eksplanatori, yang mencakup interpretasi hasil dari wawancara dan observasi. Temuan penelitian menunjukkan bahwa peran kewirausahaan dan e-commerce dalam mendukung pengembangan UMKM memiliki karakteristik yang menonjol dalam dunia perdagangan. Keduanya memiliki pengaruh yang signifikan terhadap perkembangan usaha mikro, kecil, dan menengah.
Analisis Strategi Pemasaran Dan Inovasi Produk Dalam Meningkatkan Volume Penjualan Usaha Kecil Menengah ( Studi Pada UMKM Ice Cream El Faris )
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.v5i1.4926

Abstract

This study aims to analyze marketing strategies and product innovation in increasing the sales volume of the El Faris Ice Cream MSME. The research method used is descriptive qualitative, with date collected throught observation, interviews, and documentation. The finding show that El Faris applies marketing strategies through distribution to school kiosks and social event, while focusing on taste quality as the product’s main value. Innovation is implemented by improving raw materials to enhance the product’s taste and texture. Major challenges include limited capital, inconsistent availability of raw materials, and competition with large companies. Nevertheless, consistency in quality and customer service, along with direct consumer engagement, are key factors for El Faris’s success in expanding its market and maintaining customer loyality.
Analisis Pengaruh Rasio Likuiditas Dan Rasio Solvabilitas Terhadap Profitabilitas Pada Perusahaan PT Bukalapak Tbk Periode 2023-2024
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.v5i1.4998

Abstract

This study examines the influence of liquidity and solvency ratios on the profitability of PT Bukalapak Tbk during the 2023–2024 period. The variables used are Current Ratio (CR) for liquidity, Debt to Asset Ratio (DAR) for solvency, and Return on Equity (ROE) for profitability. The research applies a descriptive quantitative method with secondary data obtained from the company's official financial reports. Data were analyzed using multiple linear regression with SPSS version 26. The results show that the Current Ratio has a significant positive effect on Return on Equity, while the Debt to Asset Ratio has no significant partial effect. However, both variables together significantly influence profitability. The coefficient of determination indicates that CR and DAR explain 99.5% of the variation in ROE, suggesting that liquidity is a dominant factor in determining profitability at PT Bukalapak Tbk. These findings provide insights for financial management strategies in tech-based companies.
Optimalisasi Kompetensi dan Pemberdayaan ASN untuk Produktivitas melalui Pengembangan Karir di BKPP Semarang
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.v5i3.5011

Abstract

This study aims to analyze the influence of competence and empowerment on the work productivity of State Civil Apparatus (ASN) at the Semarang City Personnel, Education, and Training Agency (BKPP), and to examine the role of career development as a mediating variable in this relationship. The background of this study is based on the importance of professional and sustainable management of public sector human resources in order to improve the efficiency and effectiveness of public services. ASN as the backbone of the bureaucracy needs to be supported by a holistic HR management system, which not only focuses on improving individual capabilities, but also on empowerment aspects and clear career development paths. The research method uses a quantitative approach with an explanatory research type. The population in this study is all ASN in the Semarang City BKPP environment, with a sample size of 120 people. Data collection was carried out by distributing structured questionnaires, and data analysis was carried out using the Partial Least Square (PLS) method through SmartPLS software. The results of the study indicate that competencies covering the cognitive, affective, and psychomotor aspects of ASN have a positive and significant effect on work productivity. Similarly, civil servant empowerment—both structurally (access to resources, autonomy in decision-making) and psychologically (self-confidence and meaning in work)—has a significant impact on increasing productivity. Career development plays a strong mediating role, strengthening the influence of competence and empowerment on civil servant work productivity. The practical implication of this finding is the need to formulate a more integrated civil servant management policy, encompassing ongoing training, providing space for innovation, and a meritocracy-based career system. This strategy is believed to be capable of creating adaptive, professional, and productive civil servants in responding to the increasingly complex challenges of public service in the era of digital bureaucratic transformation.
Pengaruh Citra Brand Lokal Dan Kualitas Produk Terhadap Keputusan Pembelian Konsumen Pada Brand Lokal (Dobujack)
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.v5i1.5073

Abstract

This study aims to analyze the influence of local brand image and product quality on consumer purchasing decisions on the local brand Dobujack in Bandung City. The method used is a quantitative approach with data collection through questionnaires to 38 respondents from a total population of 800 consumers. The data obtained were tested for validity and reliability before being analyzed using multiple regression. The results of the study indicate that both local brand image and product quality have a significant effect on consumer purchasing decisions, as indicated by a significance value below 0.05 and a calculated F value that far exceeds the F table. This finding emphasizes the importance of synergy between brand image management and product quality in marketing strategies to increase the competitiveness of local brands amidst competition with international brands. This study is expected to be a reference for business actors in formulating effective marketing strategies.
Evaluasi Strategi Pengelolaan untuk Menyikapi Peluang dan Tantangan dalam Menghadapi Era Modern yang Terus Berkembang
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.v5i3.5083

Abstract

Zakat is a key pillar of the Islamic economic and social system, serving not only as an obligatory act of worship but also as a vital instrument for economic equality and improving the welfare of the people. In Indonesia, zakat management is regulated by various laws and regulations, with official institutions such as the National Zakat Agency (BAZNAS) and the Zakat Collection Institutions (LAZ) responsible for collecting and distributing zakat. The rapidly developing digital era has opened up significant opportunities for improving zakat management, particularly in terms of efficiency, transparency, and ease of access through online platforms. Utilizing this technology can facilitate the community in fulfilling their zakat obligations and expedite the distribution process to those entitled to it. However, although the national zakat potential is estimated to reach trillions of rupiah, the realization of zakat collection remains far from the expected figure. This gap indicates major challenges in several aspects, such as low zakat literacy in the community, a lack of transparency in zakat management, and issues related to efficiency and accountability in the management of zakat funds. Therefore, this study aims to delve deeper into the existing obstacles and opportunities that can be exploited in zakat management in the digital era. Using a qualitative research approach with a literature review method, this study seeks to identify factors influencing zakat management, including regulatory, institutional, and public perception aspects. This study also formulates innovative and adaptive strategies that can be implemented to optimize zakat management. It is hoped that the results of this study will contribute to creating a more effective, efficient, and transparent zakat management system, thereby playing a greater role in supporting the economic development of the community.

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