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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 330 Documents
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Pengaruh Financial Knowledge dan Financial Attitude Terhadap Financial Behavior Pada Coffee Shop di Kecamatan Coblong Rahmat, Denden; Deri Apriadi
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.v5i1.5101

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh financial knowledge dan financial attitude terhadap financial behavior pada pemilik coffee shop di Kecamatan Coblong, Kota Bandung. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui kuesioner yang dibagikan kepada 32 responden pemilik coffee shop. Hasil uji validitas dan reliabilitas menunjukkan bahwa seluruh instrumen penelitian valid dan reliabel. Analisis regresi berganda mengungkapkan bahwa baik financial knowledge maupun financial attitude berpengaruh signifikan terhadap financial behavior, dengan nilai signifikansi di bawah 0,05. Di antara kedua variabel, financial attitude memiliki pengaruh paling dominan terhadap financial behavior. Temuan ini menegaskan pentingnya peningkatan pengetahuan dan sikap keuangan untuk membangun perilaku keuangan yang baik di kalangan pelaku usaha coffee shop. Hasil penelitian ini memberikan implikasi bahwa penguatan financial attitude dan financial knowledge sangat penting untuk mendukung keberlanjutan dan daya saing bisnis coffee shop di tengah persaingan yang ketat.
Pengaruh Rasio Profitabilitas terhadap Pertumbuhan Laba yang Dimoderasi oleh Ukuran Perusahaan Perbankan yang Terdaftar di BEI tahun 2019-2023
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.v5i3.5116

Abstract

As the industrial sector in Indonesia experiences rapid growth, significant changes are required in various sectors, including the economy, to drive progress. Every company strives to achieve maximum profit, with profit growth as the primary performance indicator, including in the banking sector. However, from 2019 to 2023, Indonesia's banking sector faced significant challenges due to the presidential transition and the impact of the COVID-19 pandemic. This crisis led to decreased public trust and lower demand for financing, as well as increased risks of non-performing loans (NPLs). Profit growth refers to the increase in a company's net income over a certain period and is a reflection of effective resource management. This study aims to examine the impact of profitability ratios such as Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), and Net Profit Margin (NPM) on profit growth, as well as analyze the role of company size as a moderating variable. The sample used in this study consists of 30 banking companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, with secondary data collected from the official websites of IDX and the respective companies. Analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with the help of SPSS software. The results showed that ROA and NPM had a significant positive effect on profit growth, while ROE and GPM had a negative effect on profit growth. Simultaneously, profitability ratios were found to have a significant impact on profit growth. Company size was able to moderate the effect of ROA and ROE on profit growth, but not for GPM and NPM. The coefficient of determination (R²) of 0.409 indicates that 40.9% of the variation in profit growth can be explained by profitability ratios, while the remaining 59.1% is influenced by other variables not included in the model.
Pengaruh Perputaran Modal Kerja, Perputaran Kas, Dan Perputaran Persediaan Terhadap Profitabilitas (Studi Kasus PT. Bidang Perkebunan Kelapa Sawit Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023) Adnin Nur Aini Agustin; Siti Ma’sumah; Riztina Dwi Setyasih; Sania Ferika; Muftikhatur Rohmah
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 1 (2024): 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.v4i1.5172

Abstract

This study aims to analyze the influence of working capital turnover, cash turnover, and inventory turnover on profitability in oil palm plantation companies listed on the Indonesia Stock Exchange (IDX) for the 2019–2023 period. Profitability is measured using Return on Investment (ROI) as the primary indicator for assessing a company's financial performance. A quantitative approach was used, with secondary data collected using data documentation and purposive sampling. Data analysis was performed using statistical tests using SPSS version 24 software. The results indicate that partially, working capital turnover, cash turnover, and inventory turnover do not have a significant effect on profitability. However, simultaneously, all three variables significantly influence company profitability. This finding implies that integrated management of working capital elements can impact the financial performance of companies in the oil palm plantation sector.
Pengaruh Bagi Hasil, Disposable Income, Promosi Dan Pengetahuan Terhadap Minat Masyarakat Menabung Di Bank Syariah (Studi Kasus Masyarakat Kecamatan Cilongok) Elsa Nurardiva Windatania; Siti Ma’sumah; Riztina Dwi Setyasih; Dwi Ayu Setyoningrum
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 1 (2024): 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.v4i1.5173

Abstract

This study aimed to determine the influence of profit sharing, disposable income, promotion, and knowledge on savings interest in Islamic banks among residents of Cilongok District. This study employed quantitative research methods. Data were collected through a questionnaire involving 100 residents of Cilongok District as the population and sample. The results indicate that profit sharing and knowledge significantly influence the interest of residents of Cilongok District to save in Islamic banks, while disposable income and promotion did not show significant results. Simultaneously, profit sharing, disposable income, promotion, and knowledge significantly influence the interest of residents of Cilongok District to save in Islamic banks.
Analisis Pengaruh Profabilitas, Likuiditas, Leverage dan Kompleksitas terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Kasus Perusahaan Properti yang Terdaftar Pada Bursa Efek Indonesia Tahun 2019-2023) Teguh Imawan; Saras Supeno; Laila Rossana; Sania Ferika; Najatu Rohmah
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2024): 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.v4i2.5174

Abstract

This study aims to analyze the effect of profitability, liquidity, leverage, and complexity on the timeliness of financial reporting among property companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Timely reporting is a crucial indicator for delivering relevant and credible financial information to stakeholders. The study utilizes secondary data obtained from the IDX's official website and applies multiple linear regression analysis along with classical assumption tests. The results indicate that profitability, liquidity, leverage, and complexity each have a significant partial effect on financial reporting timeliness. Simultaneously, all four variables also have a significant combined influence. The adjusted R- square value of 71.4% indicates that these independent variables substantially explain variations in reporting timeliness. These findings highlight the importance of sound financial management and organizational efficiency in supporting compliance with timely financial reporting.
Analisis Laporan Keuangan dalam Menilai Kinerja Keuangan Industri Rokok yang Terdaftar di BEI (Studi Kasus PT Gudang Garam Tbk pada Periode 2019-2023) Rizki Setia Rini; Saras Supeno; Vela Hani Choerunnisa; Sania Ferika
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 4 No. 2 (2024): 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.v4i2.5175

Abstract

This research is motivated by the revenue of PT Gudang Garam Tbk, which experienced an increase from 2019 to 2022 but declined in 2023, accompanied by fluctuating operating expenses that tend to decrease. However, when examining net income before tax and net income after tax, there has been a decline for four consecutive years, followed by an increase in 2023. The purpose of this study is to analyze the financial performance of PT Gudang Garam Tbk for the period 2019-2023 based on the Current Ratio, Quick Ratio, Cash Ratio, Return on Assets, and Return on Equity. The results of the study indicate that the current ratio of the company’s financial ratios is unstable. The quick ratio shows that the company’s condition is not good, as it still struggles to meet its short-term obligations quickly. The cash ratio indicates that the company’s cash ratio is below the industry standard. Return on assets shows that financial performance has declined each year. Return on equity also indicates that financial performance is poor due to a decrease in the company’s net income caused by rising excise duties as a result of the COVID-19 pandemic, while consumer purchasing interest has declines due to the instability of the community’s economy.
Pengaruh Pelatihan Kerja dan Disiplin Kerja Terhadap Kinerja Karyawan PT. Esteh Bogor Yogi Rizki Nugraha, Sinta Sundari; Endang Silaningsih; Palahudin Palahudin
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): 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.v6i1.5180

Abstract

This study aims to analyze the influence of job training and work discipline on employee performance at PT Esteh Bogor. The main focus of the study is to identify the extent to which these two independent variables, either simultaneously or partially, can influence employee performance achievement. The population in this study were all employees of PT Esteh Bogor, with a sample size of 100 people selected purposively. The method used was quantitative research with a descriptive and verification approach. Data analysis was conducted using multiple linear regression to examine the relationship and influence between job training (X₁), work discipline (X₂), and employee performance (Y). Primary data were collected through questionnaires that had been tested for validity and reliability, while secondary data were obtained from company documents. The results of the study indicate that, first, job training and work discipline simultaneously have a positive and significant effect on employee performance. This means that improving the quality of training provided by the company, accompanied by the consistent implementation of work discipline, will have an impact on increasing employee productivity and work effectiveness. Second, job training partially has a positive effect on employee performance. These findings indicate that relevant, structured, and job-appropriate training can improve employee competence, skills, and motivation. Third, work discipline also has a partial positive effect on employee performance, indicating that compliance with regulations, punctuality, and consistency in carrying out tasks are important factors in achieving optimal work targets. Overall, this study confirms that a company's success is not only determined by technical skills acquired through training, but also by a disciplined work attitude. Therefore, the management of PT Esteh Bogor is advised to continue improving the quality of its training programs and enforcing work discipline rules fairly and consistently, in order to create maximum and sustainable employee performance.
Pengaruh Rekrutmen Terhadap Kinerja Karyawan PT Maha Nagari Nusantara (Torch.Id) Dio farhan; Deri Apriadi
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): 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.v6i1.4350

Abstract

This study was conducted on employees at PT. Maha Nagari Nusantara (TORCH.ID), Bandung, the purpose of this study was to determine how much influence the Recruitment Process has on Employee Performance. The research method used in this study is a descriptive and associative method. In this study, the unit of analysis is the individual, namely employees at PT. Maha Nagari Nusantara (TORCH.ID). The sample in this study was 32 respondents. The sampling technique in this study was a saturated sample. The analysis method used simple linear regression analysis, in addition, the validity and reliability of the research instrument were tested. Based on the results of the study, it shows that partially, there is a positive influence on the Recruitment Process variable by considering employee performance, the results of the determination coefficient in this study are R2 = 0.789 (78.9%), meaning that the influence of the Recruitment Process on Employee Performance is 78.9% and the remaining 21.1% is explained by other factors not included in this study. The implication of this study is that the employees of PT. Maha Nagari Nusantara (TORCH.ID) can implement the Recruitment Process for Employee Performance in order to create a conducive and comfortable work environment in accordance with company procedures..
Pengaruh Budaya Organisasi Dan Kepemimpinan Terhadap Komitmen Atlet Taekwondo : Studi Unit BGFC KBB Sulaeman, Muhamad Buldan; Deri Apriadi
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): 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.v6i1.4400

Abstract

This study investigates how organizational culture and leadership style impact the level of athlete commitment in Taekwondo unit Brave Gladiators Fighting Club (BGFC) in West Bandung Regency. All 35 people involved in this process athletes, coaches, and administrators were taken as a total sample in an associative quantitative approach. Questionnaires were used to collect data, and SPSS version 26 was used for analysis. The results showed that, partially and simultaneously, organizational culture and leadership style have a positive and significant impact on athlete commitment. It has been proven that transformational leadership and strong corporate ideals can increase athlete commitment and loyalty. This study highlights the important role played by human resource management in sports companies. Local sports clubs need to improve their organizational identity and leadership to motivate athletes to stay involved in the long term.  
Pengaruh Kualitas Produk Dan Kualitas Pelayanan Terhadap Kepuasan Konsumen: Studi Kasus Pada Seblak Kedai Warna Di Permata Biru Salwa Fatimah Azahra; Deri Apriadi
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): 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.v6i1.4402

Abstract

This study aims to determine the extent of the influence pf product quality and service on customer satisfaction of Seblak Kedai Warna in Permata Biru. A quantitative approach was used with data collection methods through questionnaries distributes online during March to April 2025. The sampling terchnique used cluster random sampling, and data analysis was carried out by multiple linear regression using SPSS version 25. The results showed that product and service quality have a significant influence on customer satisfaction. This finding confirms the importance of improving product and service quality for the sustainability of culinary UMKM

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