Jurnal Publikasi Ekonomi dan Akuntansi
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.
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330 Documents
<![CDATA[Pengaruh Gaya Kepemimpinan Dan Lingkungan Kerja Terhadap Loyalitas Karyawan Pada DPD Provinsi Jawa Barat ]]>
<![CDATA[intan, Intan Merlina Rahayu]]>;
<![CDATA[Deri Apriadi]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.51903/jupea.v6i1.4407
<![CDATA[Amid the complexities of political organizations, employee loyalty emerges as a crucial element in maintaining operational stability and sustainability. This study stems from the awareness that internal factors such as leadership style and work environment play a significant role in shaping long-term employee commitment to the organization. Conducted at the Regional Leadership Council (DPD) of the Gerindra Party in West Java Province, this research adopts a quantitative approach by distributing questionnaires to internal staff. The findings reveal that a communicative, participative, and consistent leadership style has a significant positive influence on employee loyalty. Likewise, a supportive, harmonious, and conducive work environment strengthens employees’ emotional and professional attachment to the organization. These results affirm that in the context of political institutions, cultivating healthy workplace relationships and visionary leadership not only improves performance but also reinforces loyalty as a foundation for organizational sustainability]]>
<![CDATA[Pengaruh Motivasi Intrinsik Dan Ekstrinsik Terhadap Kinerja Pelatih Taekwondo Di Lingkungan Pengcab TI Kabupaten Bandung Barat ]]>
<![CDATA[Alrifni, Seftia]]>;
<![CDATA[Apriadi, Deri]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.51903/jupea.v6i1.4426
<![CDATA[Analyzing the impact of both internal and external motivation on the performance of Taekwondo instructors at the Pengcab TI (Taekwondo Indonesia Branch Board) in West Bandung Regency is the goal of this study. Athletes' technical proficiency, self-control, and performance are all greatly enhanced by their coaches. The success of a coach is thought to be significantly influenced by motivation, which can be both extrinsic (such as rewards from outside sources and organizational support) and intrinsic (such as self-satisfaction and a sense of duty). Thirty Taekwondo instructors in the area participated in the survey, which was used in this quantitative study. Every item on the questionnaire is valid and reliable, according to the findings of validity and reliability testing. Although the association was negative, correlation and regression analysis revealed that neither intrinsic nor extrinsic motivation had a significant impact on coach performance. This implies that coach performance may be more heavily influenced by other outside variables. It is anticipated that the results will aid in the creation of sports management techniques, specifically in improving taekwondo coaching effectiveness.]]>
<![CDATA[Pengaruh Digital Banking dan Literasi Keuangan terhadap Kinerja Keuangan pada PT Bank Rakyat Indonesia (Persero) Tbk Periode Kuartal 2022 – 2024 ]]>
<![CDATA[Meisya Ayu Novianti]]>;
<![CDATA[Apriadi, Deri]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.51903/jupea.v6i1.4427
<![CDATA[The advancement of digital technology has driven significant transformation in the banking sector, particularly in the development of digital banking services. PT Bank Rakyat Indonesia (Persero) Tbk, as the largest state-owned bank, has introduced the BRImo application to enhance service efficiency and outreach. This study aims to examine the impact of digital banking and financial literacy on BRI’s financial performance, using Return on Assets (ROA) and Operational Efficiency Ratio (BOPO) as performance indicators. The research adopts a quantitative approach utilizing secondary data from quarterly financial reports for the years 2022 to 2024 and national financial literacy indexes issued by OJK. Digital banking is measured through BRImo user count, transaction volume, and digital fee-based income. The data is analyzed using multiple linear regression with SPSS. The findings indicate that BRImo transaction volume significantly affects both ROA and BOPO. However, digital fee-based income and financial literacy have a negative influence on efficiency. These results underscore the importance of optimizing digital transaction quality and developing adaptive financial literacy strategies that align with customer needs.]]>
<![CDATA[Strategi Meningkatkan Kinerja Karyawan Melalui Pelatihan Dan Pengembangan Pada Pengadaian Kota Lubuk Linggau ]]>
<![CDATA[Husaini, Abdil]]>;
<![CDATA[Deri apriadi]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.51903/jupea.v6i1.4499
<![CDATA[human resources are one of the factors to achieve company goals. Increased human resources can be capital to face market competition. One of them is by increasing employee performance. Increased employee performace is influenced by a few factorcs, including g leadership, work environment, and word ability. This study aims to analyze the strategy for improving employee performance through training and development at Pegadaian in Lubuklinggau City. Employee performance plays a crucial role in the success and productivity of an organization, and effective training and development programs are essential to enhance individual competencies. A quantitative research method was employed by distributing structured questionnaires to employees across various departments. The data were analyzed using statistical techniques to examine the relationship between training, development, and employee performance. The results indicate that both training and development have a significant positive impact on employee performance. These findings suggest that continuous investment in employee capacity building is a strategic step toward optimizing organizational outcomes. The study provides valuable insights for management to design more effective human resource development programs.]]>
<![CDATA[Pengaruh Teknologi Produksi, Media Sosial, Jaringan Usaha dan Inklusi Keuangan Terhadap Kinerja UMKM Jenang di Desa Kenep Sukoharjo ]]>
<![CDATA[Meygan Pramesti]]>;
<![CDATA[Bambang Widarno]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.51903/jupea.v6i1.4544
<![CDATA[This study aims to analyze and clarify the influence of production technology, social media, business networks, and financial inclusion on the performance of Jenang Micro, Small, and Medium Enterprises (MSMEs) in Kenep Village, Sukoharjo. As one of the creative industry centers supporting the local economy, Jenang MSMEs in Kenep Village face significant challenges in maintaining their existence and increasing competitiveness amidst modernization. The research methodology employed is a quantitative approach using a survey method. Data were collected through structured questionnaires distributed to jenang entrepreneurs in the research location. The data analysis technique applied is multiple linear regression analysis to test the partial and simultaneous effects of the variables studied. The results show that, partially, production technology has a positive and significant effect on MSME performance by improving the efficiency of the jenang production process. Social media is proven to be a strategic tool in expanding market reach and increasing brand awareness. Business networks contribute significantly to the ease of accessing raw materials and exchanging business information, while financial inclusion facilitates entrepreneurs in capital management and access to formal financial institutions. Simultaneously, these four variables have a strong influence on determining the success of MSME performance from both financial and operational aspects. The implications of this study emphasize the importance of synergy between the adoption of appropriate technology and digital as well as financial literacy for MSME actors. Local governments and relevant agencies are expected to provide continuous assistance to strengthen the business ecosystem in Kenep Creative Tourism Village so that it can compete in the national market.]]>
<![CDATA[Pengaruh Likuiditas, Solvabilitas Dan Aktivitas Terhadap Kinerja Keuangan Perusahaan Sektor Energi Yang Terdaftar Di Indeks LQ45 Pariode 2019 – 2023 ]]>
<![CDATA[Santoso, Wawan]]>;
<![CDATA[Saputra, Irwan Adimas Ganda]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.51903/jupea.v6i1.4912
<![CDATA[This study aims to analyze the effect of liquidity, solvency, and activity ratios on the financial performance of energy sector companies listed in the LQ45 index during the 2019–2023 period. The independent variables used are the Current Ratio (CR) as a measure of liquidity, the Debt to Equity Ratio (DER) as a measure of solvency, and the Account Receivable Turnover (ARTO) as a measure of activity. Financial performance is measured using Return on Assets (ROA). This research employs a descriptive quantitative approach with purposive sampling, focusing on four energy companies consistently listed in the LQ45 index for five consecutive years. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results show that partially, the current ratio and account receivable turnover have a significant effect on ROA, while the debt to equity ratio has no significant effect. Simultaneously, the three financial ratios have a significant effect on financial performance. These findings provide important implications for company management, investors, and academics in making decisions related to financial efficiency in the energy sector.]]>
<![CDATA[Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, dan Proporsi Direksi Wanita Terhadap Penghindaran Pajak Pada Perusahaan Perbankan Di BEI Tahun 2019-2023 ]]>
<![CDATA[Erlina, Valensia Putri]]>;
<![CDATA[Arif, Amirul]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.51903/jupea.v6i1.4951
<![CDATA[This study aims to analyze the effect of profitability, firm size, leverage, and the proportion of female directors on tax avoidance in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research is motivated by the vital role of the banking sector in the Indonesian economy and the increasing prevalence of legally practiced tax avoidance. Using a quantitative approach with a causal-comparative design, panel data regression was conducted using the Random Effect Model (REM) with EViews 13. The data were obtained from annual financial reports published on the official IDX website. The results show that profitability has a significant negative effect on tax avoidance, meaning that higher profitability is associated with lower levels of tax avoidance. Meanwhile, firm size, leverage, and the proportion of female directors have no significant effect. These findings suggest that profitability is the key determinant of tax avoidance practices in the banking sector and should be a focal point in the formulation of more effective and targeted tax policies.]]>
<![CDATA[Pengaruh Pengetahuan Keuangan, Perilaku Keuangan, dan Gaya Hidup terhadap Kesejahteraan Keuangan pada Generasi Z ]]>
<![CDATA[Habibah, Ni'matul]]>;
<![CDATA[Saputra, Irwan Adimas Ganda]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.51903/jupea.v6i1.5013
<![CDATA[This study aims to determine the influence of financial knowledge, financial behavior, and lifestyle on financial well-being in Generation Z. This study uses a descriptive quantitative approach with the purposive sampling method. Data processing was carried out with SPSS version 25, while the data technique used data analysis using multiple linear regression. The results show that financial knowledge does not have a significant influence on financial well-being, while financial behavior and lifestyle have a significant influence on financial well-being.]]>
<![CDATA[Pengaruh Produktivitas Kerja Karyawan Sebelum dan Sesudah Pelatihan pada DPD Gerindra Jawa Barat ]]>
<![CDATA[Elihu, Elihu]]>;
<![CDATA[Apriadi, Deri]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.51903/jupea.v6i1.5015
<![CDATA[This research aims to analyze the effect of training programs on employee work productivity at DPD Gerindra West Java. This study is quantitative research with a comparative approach that compares work productivity levels before and after the implementation of training programs. The research sample consisted of 30 respondents who are employees at DPD Gerindra West Java. Data collection was conducted through questionnaires that had been tested for validity and reliability, as well as direct observation. Data analysis used paired sample t-test to see the significance of productivity differences before and after training. The results showed a significant increase in work productivity after the implementation of the training program, with the average productivity value increasing from 65.7 to 82.3 (p<0.05). The indicators that experienced the highest increase were the ability to complete tasks on time (27.5%) and quality of work results (24.8%). This research provides important implications for the management of political organizations in developing effective training programs to improve human resource performance. These findings can also be the basis for continuous evaluation of the effectiveness of training programs implemented in political organizations.]]>
<![CDATA[Faktor Yang Mempengaruhi Harga Saham Dengan Profitabilitas Sebagai Pemoderasi Pada Perusahaan Pertambangan ]]>
<![CDATA[Nuraini, Arisma]]>;
<![CDATA[Hidayah, Nur]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 1 (2026): Januari: Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.51903/jupea.v6i1.5026
<![CDATA[Company value is used by investors to measure the level of performance of a company as seen from the stock price. The purpose of this study is to determine Corporate social responsibility and capital structure on stock prices with profitability as a moderation. The population of this study were mining companies listed on the Indonesian Stock Exchange for the period 2021-2023 with a sample of 23 companies. The sampling technique used the purposive sampling method with certain criteria. Data analysis used classical assumption tests, multiple regression tests and moderating regression analysis. The results of this study indicate that Corporate social responsibility has a significant positive effect on stock prices. Capital structure has no effect on stock prices. And profitability as a moderating variable is unable to moderate the relationship between Corporate social responsibility and capital structure on stock prices]]>
