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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 Penerapan Digitalisasi Akuntansi Dan Penerapan SAK EMKM Terhadap Kualitas Laporan Keuangan Dengan Keputusan Manajerial Sebagai Variabel Moderasi: Survei Pada UMKM Bidang Kuliner di Surakarta Rahmawati, Risma; Astuti , Dewi Saptantinah Puji
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.v6i1.5289

Abstract

This study aims to analyze the effect of accounting digitalization and the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) on the quality of financial statements, as well as to examine managerial decisions as a moderating variable in culinary MSMEs in Surakarta. High–quality financial statements are essential for MSMEs as a basis for decision-making, particularly in facing business competition and limited resources.This research employed a quantitative method with a survey approach. Primary data were collected through questionnaires distributed to culinary MSME owners in Surakarta, selected using accidental sampling techniques. Data were analyzed using multiple linear regression and moderation interaction tests with the help of SPSS software. The results show that the implementation of accounting digitalization and SAK EMKM has a positive and significant effect on the quality of financial statements. Furthermore, managerial decisions are proven to moderate the relationship between accounting digitalization, SAK EMKM, and the quality of financial statements. These findings emphasize the importance of applying digital accounting technology and appropriate accounting standards to improve the quality of financial reporting, while strengthening the role of managerial decisions in supporting the sustainability of culinary MSMEs.
Pengaruh Kepribadian Dan Gaya Hidup Terhadap Keputusan Pembelian Pada Produk Ventela Shoes Di Kota Bima M. Hisyam Risqullah; Haryanti, Intisari
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.v6i1.5298

Abstract

This research was conducted on Ventela Shoes Consumers in Bima City. With the aim of determining the influence of personality and lifestyle on purchasing Ventela Shoes products in Bima City. The population in this study were Bima City residents who had purchased Ventela Shoes products several times. While the sample in this study was 96 respondents. Data analysis used was validity test, reliability test, classical assumption test, multiple linear regression test, correlation coefficient test, determination coefficient test, partial t test, and f test. The results of this study indicate that Personality and Lifestyle variables simultaneously influence purchasing decisions for Ventela Shoes products in Bima City. Keywords: Personality, Lifestyle, Purchasing Decisions
Pengaruh Independensi, Etika, Pengalaman, dan Audit Fee terhadap Kualitas Audit : Studi Empiris Pada Auditor Kantor Akuntan Publik Di Pulau Sumatera Fatimmena, Diva Charisma; Esti Saraswati; Giovanny Bangun Kristianto
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.v6i1.5300

Abstract

Audit quality is an important indicator that reflects the reliability of financial statements and the credibility of information for stakeholders. In the context of the auditing profession within Public Accounting Firms (KAP) in Sumatra, understanding the factors that influence audit quality is highly relevant. This study aims to analyze the effect of independence, ethics, experience, and audit fees on audit quality. The research population includes all auditors working at KAP in Sumatra, with a sample of 111 respondents selected using a purposive sampling technique. The analytical method employed is multiple linear regression with the assistance of SPSS version 25. The results show that independence, ethics, and experience significantly affect audit quality, while audit fees have no significant effect. Simultaneously, all four variables were found to influence audit quality as a whole. These findings contribute to efforts by auditors and KAP to improve the quality of audit services and provide valuable insights for stakeholders in assessing the reliability of financial statements.
Pengaruh Brand Image, Kualitas Produk dan Store Atmosphere terhadap Keputusan Pembelian Produk: Survei pada Customer Kedai Kopi Janji Jiwa Di Manahan, Surakarta Dwi Suryadi; Sumaryanto Sumaryanto; Setyaningsih SU
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.v6i1.5339

Abstract

Kopi Janji Jiwa is one of the local coffee brands that has successfully won a prestigious award from Top Brand. The formulation of the problem in this study is whether brand image, product quality and store atmosphere have a significant effect on product purchasing decisions at Kedai Kopi Janji Jiwa Manahan Solo. The purpose of this study is to analyze the significance of the influence of brand image, product quality and store atmosphere on product purchasing decisions at Kedai Kopi Janji Jiwa Manahan Solo.This study uses a survey method conducted on consumers of Janji Jiwa Manahan Solo Coffee Shop. Data collection in this study used a questionnaire distributed to respondents. The population in this study were all consumers of Janji Jiwa Manahan Solo Coffee Shop. whose number is unknown. Sampling in this study used a accidental sampling method with a sample size of 100 respondents. The study used instrument testing and classical assumption testing. The data analysis technique used in this study used descriptive analysis, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R2).The results of the statistical test show that the instrument test for all variables is valid and reliable. The results of the classical assumption test show that all variables pass the classical assumption test. The results of this study obtained a regression equation, namely Y = 2.750 - 0.646 X1 + 1.128 X2 + 0.157 X3. The results of the t test show that the variables brand image, product quality and store atmosphere have a significant effect on purchasing decisions at Janji Jiwa Manahan Solo Coffee Shop. The results of the F test show that the model used to test the effect of brand image, product quality and store atmosphere variables on purchasing decisions is correct. The results of the determination coefficient (R2) = 90.5%. The rest (100% - 90.5%) = 9.5% is explained by other variables outside the model, such as price, product quality, and product innovation
Persepsi Nasabah Terhadap Mekanisme Pelelangan Barang di PT.Gadai Syariah Solusi Makassar: Studi Kasus PT.Gadai Syariah Solusi Makassar St. Fauziah Anwar; Sirajuddin, Sirajuddin; Muslihati, Muslihati; Katman, Muhammad Nasri
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.v6i1.5364

Abstract

This study aims to analyze customer perceptions of the auction mechanism at Gadai Syariah Solusi Makassar. With the increasing number of customers involved in the auction process, it is important to understand how they perceive the effectiveness, transparency, and satisfaction with the service. The method used was qualitative research, collecting data from several customers at Gadai Syariah Solusi Makassar. The results indicate that the majority of customers are dissatisfied with the auction mechanism, but some understand and accept it during the auction process. Thus study is expected to provide recommendations for improving the effectiveness of pawnshop staff in providing customers with an understanding of the auction mechanism at Gadai Syariah Solusi Makassar, making it more user-friendly and transparent, thus increasing customer comfort and confidance in their transaction.
Pengaruh Budaya Organisasi, Teknologi Informasi dan Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial pada Kampung Batik Laweyan Denista, Nancy Eka Dara; Kurniawanto, Hudi
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.v6i1.5368

Abstract

This study is motivated by the importance of improving managerial performance among business actors in Kampung Batik Laweyan as one of the strategic creative industry centers that contribute significantly to regional economic development. Rapid changes in the business environment require organizations to establish a strong organizational culture, optimize the use of information technology, and implement effective management accounting information systems to support managerial decision-making. The purpose of this study is to examine the influence of organizational culture, information technology, and management accounting information systems on managerial performance in Kampung Batik Laweyan. This research employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to managers and business owners in Kampung Batik Laweyan selected using purposive sampling techniques. The collected data were analyzed using multiple linear regression analysis to determine the effect of each independent variable on managerial performance. The results indicate that organizational culture has a positive and significant effect on managerial performance, suggesting that organizational values, norms, and behavioral patterns enhance managerial effectiveness. Information technology also has a positive influence on managerial performance by improving the speed, accuracy, and quality of information used in decision-making processes. Furthermore, management accounting information systems significantly affect managerial performance by providing relevant, accurate, and timely information. The implications of this study suggest that strengthening organizational culture, enhancing the utilization of information technology, and developing integrated management accounting information systems are crucial strategies for improving managerial performance and increasing the competitiveness of batik enterprises in Kampung Batik Laweyan.
Pengaruh Literasi Keuangan dan Electronic Word Of Mouth (EWOM) Terhadap Perilaku Pembelian Impulsif Pengguna Tiktok Shop : Studi pada Mahasiswa UIN Raden Fatah Palembang Pasha, Arkan; Rizki, Mulyani; Juniawati, Mutmainah
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.v6i1.5370

Abstract

Advances in digital technology have changed consumption patterns among the general public, including students. Easy internet access, creative promotional strategies, and the integration of social media with e-commerce have increased the trend of online Shopping. TikTok Shop, as a rapidly growing platform, has successfully combined entertainment and transactions, thereby encouraging spontaneous Shopping behavior without planning. This study aims to analyze the influence of financial literacy and electronic word of mouth (eWOM) on the impulsive purchasing behavior of students at UIN Raden Fatah Palembang who use TikTok Shop. The study employs a quantitative method with a questionnaire administered to 100 respondents and multiple regression analysis. The results indicate that financial literacy does not significantly influence impulsive purchasing, while eWOM does have a significant influence. Simultaneously, both variables significantly influence such behavior. These findings indicate that financial literacy has not been able to curb impulsive behavior, while eWOM actually reinforces the urge to make spontaneous purchases on TikTok Shop..
Pengaruh Stress Kerja dan Kepuasan Kerja Terhadap Kinerja Karyawan: Studi Kasus Pendidik Dan Tenaga Kependidikan SDN 038 Kiaracondong, Kota Bandung Putri, Defina Fitriana; 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.v6i1.5375

Abstract

This study aims to examine the extent to which work stress and job satisfaction influence the daily performance of employees, with the research object being teachers and education staff at SD Negeri 038 Kiaracondong, Bandung. The research employed a quantitative approach using a total sampling technique that involved 30 respondents. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS software. The results show that work stress does not significantly affect performance when tested partially, as indicated by a t-value smaller than the t-table (0.918 < 1.701) with a significance level of 0.367. Conversely, job satisfaction demonstrates a strong positive influence on employee performance, with a t-value of 8.454 exceeding the t-table value of 1.701 and a significance level of 0.000. The simultaneous test (F-test) indicates that both variables collectively affect performance, with an F-value of 40.033 greater than the F-table value of 3.35. The coefficient of determination (R²) is 0.739, meaning that work stress and job satisfaction together explain 73.9% of the variance in employee performance. These findings highlight the crucial role of enhancing job satisfaction as the primary factor in improving the performance of teachers and education staff in schools.
Pengaruh Media Sosial, Teman Sebaya, Gaya Hidup, dan Peran Keluarga Terhadap Perilaku Keuangan Mahasiswa Universitas Slamet Riyadi Surakarta Anita Putri Hapsari; Babang Widarno
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.v6i1.5379

Abstract

The purpose of this research is to analyze the influence of social media, peer groups, lifestyle, and family roles on the financial behavior of students at Slamet Riyadi University in Surakarta. This study uses a quantitative approach utilizing primary data as the main source. The research population includes all active students at Slamet Riyadi University from the 2021–2024 batch, totaling 7,316 individuals. The sample was determined using probability sampling techniques, resulting in 100 respondents as representatives. Data were collected through questionnaires, while the analysis was conducted using classical assumption tests, including tests for normality, multicollinearity, heteroscedasticity, and autocorrelation. Furthermore, hypothesis testing was performed using multiple linear regression, F-test, t-test, and the coefficient of determination (R²). The research results show that social media, lifestyle, and family roles have a significant positive influence on financial behavior. However, peers have a significant negative influence on students' financial behavior. Students need to improve financial literacy and manage their lifestyles proportionally with family support and the integration of financial education in the academic environment
Analisis Kelayakan Usaha Sayur Gulung Ditinjau dari Aspek Keuangan dan Non-Keuangan: Studi Pada Usaha Mahasiswa Universitas Slamet Riyadi Surakarta Yuanita Putri Nurmalitasari; Marjam Desma Rahadhini
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.v6i1.5380

Abstract

This study aims to analyze the feasibility of the Sayur Gulung (SaGuMy) business run by students of Universitas Slamet Riyadi Surakarta, viewed from both financial and non-financial aspects. The non-financial aspects include production management, marketing, human resources, technical operations, and legal compliance. Meanwhile, the financial aspect is assessed through indicators such as Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Profitability Index (PI). This research employs a descriptive qualitative method combined with quantitative analysis using a case study approach. Data were collected through interviews, observations, and documentation, with data validity tested using source triangulation. In addition, quantitative analysis was applied to evaluate financial feasibility based on SaGuMy’s financial reports. The results indicate that the Sayur Gulung business is considered feasible to run. From the non-financial perspective, the business demonstrates an efficient production system, targeted marketing strategies, solid human resource management, adequate technical operations, and strong legal compliance. From the financial aspect, the business shows a positive NPV, an IRR exceeding the discount rate, a PP shorter than the standard payback period, and a PI greater than 1, all indicating financial viability. This study is expected to serve as a reference for student entrepreneurs and relevant stakeholders in assessing the feasibility of similar business ventures in academic environments

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