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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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Implementasi Etika Bisnis Islam Dalam Peningkatan Penjualan Di Toko Alat Tulis Kantor Paper One Palembang Anisa, Sabrina Nur; Zuul Fitriani Umari; Abdullah Sahroni
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.v6i1.5065

Abstract

This study discusses the implementation of Islamic business ethics in increasing sales at the Paper One Stationery Store in Palembang. The background of this research is based on the importance of applying Islamic business ethical values, such as honesty, justice, social responsibility, and compliance with thelaw, in maintaining sustainability and enhancing business image. This study uses a qualitative method with a descriptive approach. Data were collected through observation, interviews, and documentation to understand how the application of Islamic business ethics can influence the store‟s sales levels. One of the issues highlighted in this study is the store‟s low rating on Google Reviews, which may affect customer trust and reduce purchase interest. The results show that the implementation of Islamic business ethics at Paper One Store plays an important role in building customer loyalty and improving business reputation. Strategies implemented include improving service quality, price transparency, and a friendly and honest attitude in serving customers. With consistent application of Islamic business ethics, the store can improve its image and increase its competitiveness in the market. This research is expected to serve as a reference for other business actors in adopting theprinciples of Islamic business ethics to support sustainable and blessed business growth.
Pengaruh Sosial Media Dan Penggunaan Teknologi Informasi Terhadap Pendapatan UMKM Bandarjo Kecamatan Ungaran Semarang Jawa Tengah Fitri, Intan Anissa; Siswanto, Edy
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.v6i1.5103

Abstract

This study aims to analyze the influence of social media and information technology usage on the revenue of Micro, Small, and Medium Enterprises (MSMEs) in Bandarjo. The research method used was quantitative, with a survey approach through the distribution of questionnaires to 50 respondents from MSME traders in Bandarjo. Data were analyzed using multiple linear regression with the aid of SPSS software.The results showed that social media and information technology usage each had a positive and significant effect on MSME revenue, both partially and simultaneously. The regression coefficient for social media was 0.318 and for information technology usage was 0.343, with a significance level of 0.021 (<0.05). An F-test indicated that both variables jointly had a significant effect on MSME revenue (F = 17.177; Sig. = 0.01). The coefficient of determination (Adjusted R²) of 0.388 indicates that 38.8% of the variability in MSME revenue can be explained by social media and information technology usage. This study concludes that increased use of social media and information technology can positively contribute to increasing the revenue of MSMEs in Bandarjo. Therefore, MSMEs are advised to further optimize digital platforms and financial applications to support their business activities.
The Role Of Governance And Transfer Pricing In Affecting Tax Avoidance: A Study Of Technology Companies Wibisono, Medeliene; Permatasari, Intan Kurnia
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.v6i1.5124

Abstract

This study aims to examine the effect of corporate governance and transfer pricing on tax avoidance in technology companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2022. The independent variables used in this study are audit committee, independent commissioner, institutional ownership, managerial ownership, and transfer pricing, while the dependent variable is tax avoidance which is proxied by the effective tax rate (ETR). This study uses a quantitative approach with multiple linear regression analysis methods. The results of the study indicate that the audit committee and transfer pricing have a significant effect on tax avoidance, while independent commissioners, institutional ownership, and managerial ownership do not have a significant effect.
Pengaruh Pengetahuan Keuangan Terhadap Perilaku Keuangan Dengan Gaya Hidup Sebagai Variabel Mediasi Pada Mahasiswa Program Studi S1 Pendidikan Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Negeri Surabaya Yasin, Ilmatul Fitriana; Wahjudi, Eko
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.v6i1.5138

Abstract

One of the most discussed issues today is financial behavior. This is because people who already have sufficient income often experience financial problems due to irresponsible financial behavior. This is common among Generation Z, especially students, who are influenced by a hedonistic lifestyle. Financial knowledge plays a crucial role in supporting healthy financial behavior. The higher a person's financial knowledge, the better they will be at managing their finances, including making investment decisions, saving, and avoiding excessive debt. This type of research is quantitative research. The sampling technique used simple random sampling with 210 respondents. The research instruments used were questions from the OECD and a questionnaire. Data were analyzed using multiple linear regression analysis using SPSS 25 software. The results of this study indicate that financial knowledge (X) influences financial behavior (Y) by 2.103, supported by a significance level of 0.037 <0.05. Financial knowledge (X) influences lifestyle (Z) by 4.291, supported by a significance level of 0.003 <0.05. Lifestyle (Z) influences financial behavior (Y) by 5.836, supported by a significance level of 0.000 < 0.05. Financial knowledge (X) influences financial behavior (Y) through lifestyle (Z) as mediated by a Sobel test result of 3.457.
Pengaruh Religiusitas, Persepsi Atribut Produk Dan Persepsi Nilai Terhadap Loyalitas Nasabah Pada Bank Syariah Indonesia Kantor Cabang Pembantu Palembang Ingek Kustrian; Zuul Fitriani Umari; M. Iqbal
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.v6i1.5177

Abstract

Banks are the most important financial institutions and play a vital role in everyone's life. The problem in this study is that the majority of Indonesia's population is Muslim. This large Muslim population in Indonesia is problematic because the large number of Muslims in Indonesia does not make Islamic banks a market winner. This study aims to determine the influence of religiosity, product attribute perceptions, and value perceptions on customer loyalty at Bank Syariah Indonesia, Palembang Branch Office. This study used a questionnaire as the research instrument. The method used in this study was quantitative. The results showed a positive and significant influence between religiosity and customer loyalty at Bank Syariah Indonesia's Palembang Branch Office. There was a positive and significant influence between product attribute perceptions and customer loyalty at Bank Syariah Indonesia's Palembang Branch Office. There was a positive and significant influence between value perceptions and customer loyalty at Bank Syariah Indonesia's Palembang Branch Office. There was a positive and significant influence between religiosity, product attribute perceptions, and value perceptions simultaneously on customer loyalty at Bank Syariah Indonesia's Palembang Branch Office.
Analisis Pengaruh Debt To Equity (DER) dan Growth Opportunity Terhadap Nilai Perusahaan Pada PT. HM Sampoerna, Tbk Azis, Andi; Munandar, Aris; Nurulrahmatiah, Nafisah
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.v6i1.5248

Abstract

This research aims to analyze the influence of Debt to Equity Ratio (DER) and Growth Opportunity on the value of the company at PT HM Sampoerna Tbk. The research method used is quantitative with an associative approach, using financial statement data for the 2014–2023 period taken from the Indonesia Stock Exchange. The independent variables tested are DER and Growth Opportunity, while the dependent variable is the company value measured by Price to Book Value (PBV). Data analysis is carried out using classical assumption tests, multiple linear regression, correlation and determination coefficients, as well as t tests and F tests with the help of SPSS 26. The research results show that DER partially does not have a significant effect on the company's value (p = 0,315 > 0,05), while Growth Opportunity has a significant positive effect (p = 0,011 < 0,05). Simultaneously, DER and Growth Opportunity have a significant effect on the company's value (p = 0.0000 < 0.05) with a contribution of 54.9%, while the rest is influenced by other variables outside the model. This finding indicates that growth opportunities are the main factor considered by investors in increasing the value of the company, while the ratio of debt to equity is not the main focus in making investment decisions at PT HM Sampoerna Tbk.
Pengaruh Komunikasi Dan Beban Kerja Terhadap Efektivitas Kerja Pegawai Pada Dinas Kependudukan Dan Catatan Sipil Kabupaten Bima Rasti, Rasti; Rahmatiah, Rahmatiah; Badar, Muh.
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.v6i1.5252

Abstract

This study aims to analyze the influence of communication and workload on employee work effectiveness at the Department of Population and Civil Registration of Bima Regency. The research is motivated by the low level of work effectiveness, indicated by insufficient interaction among employees and the unbalanced distribution of workload. The study applies a quantitative approach with an associative method. The population consists of all 69 employees of the Department of Population and Civil Registration of Bima Regency, and the entire population was taken as the sample using a saturated sampling technique. Data were collected through a closed-ended questionnaire with a Likert scale and analyzed using multiple linear regression with the assistance of SPSS. The results show that communication has a positive and significant effect on work effectiveness, while workload has no significant effect when tested partially. However, simultaneously, communication and workload significantly influence employee work effectiveness. The coefficient of determination (R²) of 32.3% indicates that communication and workload contribute to work effectiveness, while the remaining 67.7% is influenced by other factors not examined in this study. This study concludes that improving employee work effectiveness can be achieved through more intensive communication among employees, such as regular meetings and team coordination, as well as a more proportional distribution of workload.
Pengaruh Kemampuan Kerja, Komitmen Organisasi Dan Disiplin Kerja Terhadap Produktivitas Kerja Pegawai Pada Dinas Kependudukan Dan Pencatatan Sipil Kabupaten Bima Wardah, Sri; Rahmatiah, Rahmatiah; Badar, Muh.
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.v6i1.5254

Abstract

This study aims to analyze the influence of communication and workload on employee work effectiveness at the Department of Population and Civil Registration of Bima Regency. The research is motivated by the low level of work effectiveness, indicated by insufficient interaction among employees and the unbalanced distribution of workload. The study applies a quantitative approach with an associative method. The population consists of all 69 employees of the Department of Population and Civil Registration of Bima Regency, and the entire population was taken as the sample using a saturated sampling technique. Data were collected through a closed-ended questionnaire with a Likert scale and analyzed using multiple linear regression with the assistance of SPSS. The results show that communication has a positive and significant effect on work effectiveness, while workload has no significant effect when tested partially. However, simultaneously, communication and workload significantly influence employee work effectiveness. The coefficient of determination (R²) of 32.3% indicates that communication and workload contribute to work effectiveness, while the remaining 67.7% is influenced by other factors not examined in this study. This study concludes that improving employee work effectiveness can be achieved through more intensive communication among employees, such as regular meetings and team coordination, as well as a more proportional distribution of workload.
Pengaruh Interaksi Live Streaming, Kredibilitas Konten Kreator, Dan Variasi Produk Terhadap Keputusan Pembelian Di Tiktok Shop : Studi Kasus Mahasiswa Kota Palembang Azzahra, Anggita; Umari, Zuul Fitriani; Riski, Oki Sania
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.v6i1.5263

Abstract

This study aims to analyze the influence of live streaming interaction, content creator credibility, and product variety on students’ purchasing decisions on TikTok Shop in Palembang City. The research employed a quantitative approach with purposive sampling involving 96 respondents. Data were analyzed using multiple linear regression with SPSS 26. The results show that the three independent variables significantly affect purchasing decisions both partially and simultaneously. These findings highlight the importance of real-time interaction, credibility of information, and product variety in shaping students’ purchasing behavior in the digital era.
Kepuasan Konsumen dan Positif Ewom di Tiktok Shop: Menguji Peran Pengakuan Sosial dan Pengalaman Emosional Saiful, Saiful; Santoso, Bejo; Maulidani, Yurdi; Romadloni, Mohammad; Hakim, Reza Luqman
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.v6i1.5288

Abstract

This study aims to analyse the influence of customer satisfaction on the decision to engage in positive electronic word of mouth (eWOM) on TikTok Shop, while considering the moderating role of emotional experience and social recognition. The research method employed is Partial Least Squares–Structural Equation Modelling (PLS-SEM), based on a survey of 100 TikTok Shop users who had made at least two purchases and previously provided reviews. This approach was chosen because it enables testing of complex relationships between latent variables in consumer behaviour studies. The findings indicate that customer satisfaction alone does not exert a significant effect on the decision to post positive reviews on TikTok Shop. However, when moderated by emotional experience, the relationship between satisfaction and the decision to provide positive reviews becomes significant. This shows that consumers are more motivated to share favourable experiences when they feel emotionally connected to the purchasing process. By contrast, social recognition does not enhance the link between satisfaction and the decision to engage in positive eWOM, suggesting that the desire for acknowledgement from others is not always a decisive factor. These results highlight the importance of emotional factors in shaping consumer behaviour within social commerce platforms. While satisfaction provides a rational basis for evaluation, emotions act as a key driver that converts satisfaction into active sharing behaviour. Theoretically, this study expands the understanding of eWOM dynamics in the context of video-based social commerce. Practically, the findings emphasise the need for businesses to design strategies that not only ensure customer satisfaction but also create emotionally engaging experiences capable of stimulating deeper consumer involvement and voluntary advocacy.

Page 29 of 33 | Total Record : 330

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