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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 Financial Knowledge dan Financial Attitude Terhadap Financial Behavior Pada Coffee Shop di Kecamatan Coblong
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)
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)
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)
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)
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.

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