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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 Likuiditas (FDR) dan Risiko Pembiayaan (NPV) terhadap Kinerja Keuangan (ROA) PT Bank Muamalat Indonesia Tbk (2021-2023) Nabila Khoirunnisa; 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.v6i1.5385

Abstract

This study aims to examine the effect of liquidity, measured by the Financing to Deposit Ratio (FDR), and financing risk, measured by Non-Performing Financing (NPF), on the financial performance of PT Bank Muamalat Indonesia Tbk during the 2021–2023 period. A descriptive quantitative approach was employed, using secondary data from quarterly financial reports, analyzed through multiple linear regression. The results indicate that neither FDR nor NPF had a significant influence on Return on Assets (ROA), whether partially or simultaneously. These findings suggest that both variables do not sufficiently explain fluctuations in financial performance, which may instead be driven by other factors such as operational efficiency and capital structure. Therefore, a more comprehensive financial management strategy is needed to enhance profitability in Islamic banking institutions
Pengaruh Ketidakpastian Lingkungan, Sistem Pengukuran Kinerja, dan Gaya Kepemimpinan Terhadap Kinerja Manajerial UMKM Kuliner di Surakarta Rachel Angel Maharani; Hudi Kurniawanto
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.v6i1.5393

Abstract

The purpose of this study is to examine how leadership style, performance evaluation tools, and environmental uncertainty affect managerial performance in Surakarta City's culinary MSMEs. MSMEs are an important industry.supporting the local economy, yet they struggle to continue managing effectively in a corporate environment that is always changing. 133 culinary MSMEs were given questionnaires as part of this study's quantitative survey methodology. The method of data analysis that was employed was multiple linear regression. The study's findings demonstrate that managerial performance is positively and significantly impacted by environmental uncertainty, positively and significantly impacted by the performance measurement system, and positively and significantly impacted by leadership style. The performance measurement system and leadership style contribute significantly to managerial effectiveness, while adaptability to environmental uncertainty is a key supporting factor. Therefore, to increase business competitiveness and sustainability, MSMEs need to strengthen structured performance measurement systems and evaluate them regularly, implement participatory leadership styles and human resource development, and enhance their ability to adapt to the dynamics of the business environment.
Pengaruh Rasio Likuiditas, Profitabilitas, dan Solvabilitas terhadap Kinerja Keuangan pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar Di BEI Periode 2020-2024 Rahmawati, Eka; Rajagukguk, Peter
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.v6i1.5397

Abstract

This study aims to determine the effect of liquidity, profitability, and solvency ratios on financial performance. The research utilizes a descriptive quantitative approach with panel data regression analysis, using secondary data processed through Eviews 12. The results of the partial test indicate that the liquidity ratio, measured by the Current Ratio (CR), does not significantly affect financial performance, while the profitability ratio, measured by the Net Profit Margin (NPM), has a significant effect on financial performance. The solvency ratio, measured by the Debt to Equity Ratio (DER), does not have a significant effect on financial performance. The results of the simultaneous test show that liquidity, profitability, and solvency ratios, when considered together, have a significant impact on financial performance. The Adjusted R-squared value indicates that 65% of financial performance (ROA) can be explained by liquidity, profitability, and solvency, while the remaining 35% is influenced by other variables outside this research model.
Analisis Harga Pokok Produksi Menggunakan Metode Full Costing Dalam Penetapan Harga Jual Pada UD Alhes Furniture Zevilla Adpadena; Hudi Kurniawanto
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.v6i1.5404

Abstract

Indonesia’s economic growth is supported by the micro, small, and medium enterprises (MSMEs) sector, which contributes significantly to GDP and employment. UD Alhesa Furniture, a wooden furniture manufacturer, faces challenges in determining selling prices amid intense market competition. This study aims to analyze the calculation of the cost of goods manufactured (COGM) using the full costing method and its impact on selling price determination. The research employed a qualitative approach with descriptive analysis, based on primary data obtained through interviews and observations, as well as secondary data from related literature. The results indicate that the company’s current COGM calculation is relatively simple, considering only raw material costs and part of direct labor costs, without systematically allocating overhead costs. The application of the full costing method, which includes all production costs—both fixed and variable—provides a more accurate cost overview and serves as a rational basis for setting selling prices with a minimum profit margin of 25%. A significant gap was found between the actual selling price and the price based on the full costing method, with some products sold below the COGM, potentially causing losses. In conclusion, the implementation of the full costing method enables UD Alhesa Furniture to determine objective selling prices, minimize loss risks, and improve cost control accuracy
Analisis Kualitas dan Pengendalian Internal Sistem Belanja Shopee Pay Later dengan Pendekatan COSO dan TAM Yurista Amin Julyana Pratiwi; Bambang 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.v6i1.5408

Abstract

This study aims to analyze the quality and internal control of the Shopee PayLater digital shopping system using the Technology Acceptance Model (TAM) and the internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO). As an instant financing feature on the e-commerce platform, Shopee PayLater has been widely adopted; however, limited studies have examined its efficiency and comprehensive risk control. This research employed a descriptive qualitative approach with source triangulation, thematic analysis, and narrative findings, using interviews with users and an external IT expert, internal documentation, and a questionnaire distributed to 100 respondents. The findings reveal that, functionally, Shopee PayLater fulfills the aspects of perceived usefulness and perceived ease of use in TAM. Users reported tangible benefits in terms of payment flexibility, transaction efficiency, and accessibility. Meanwhile, analysis based on the COSO framework shows that the system demonstrates relatively strong internal control, particularly in the areas of control environment, control activities, and monitoring. Nevertheless, weaknesses remain in the visibility of information and risk communication to users, which may affect trust and long-term sustainability. The study concludes that user acceptance of Shopee PayLater is shaped not only by its perceived usefulness and ease of use but also by the effectiveness of internal controls in ensuring security, transparency, and accountability
Pengaruh GCG Dan Likuiditas Terhadap Kinerja Keuangan Perusahaan Dengan CSR Sebagai Pemoderasi Pada Sub Sektor FOOD and BEVERAGE Yang Terdaftar di BEI Periode 2021-2023 Noviandini, Aurelia; Endah Fajar Hidayah, Nur
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.v6i1.5424

Abstract

The purpose of this study is to analyze the influence of Good Corporate Governance and liquidity on financial performance, with Corporate Social Responsibility as a moderating factor, in companies within the Food and Beverage Sub-sector. This study used Food and Beverage Sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period as its subject. The research method used was quantitative, using SPSS for data analysis. The data source used in this study was secondary data. The population in this study was 78 Food and Beverage Sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The sample used a purposive sampling technique, resulting in 26 companies. The data collection technique used in this study was Document Study. Data analysis techniques used descriptive analysis, multiple linear regression, t-test, f-test, coefficient of determination test, and Moderating Regression Analysis (MRA). The results of this study indicate that the Board of Directors has no significant effect on Financial Performance. The Independent Board of Commissioners has a significant positive effect on Financial Performance. Liquidity has a significant positive effect on Financial Performance. Corporate Social Responsibility is unable to moderate the Board of Directors' influence on Financial Performance. Corporate Social Responsibility is unable to moderate the Independent Board of Commissioners' influence on Financial Performance. Corporate Social Responsibility is unable to moderate Liquidity on Financial Performance.
Pengaruh Promosi Media Sosial Tiktok, Electronic Word Of Mouth (E-Wom), dan Brand Image Terhadap Keputusan Pembelian Konsumen Klinik Pratama Rawat Jalan Da Skin Clinic Sragen Almira Leta Sunarsasi; Pratiwi , Adcharina
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.v6i1.5426

Abstract

This study aims to analyze the influence of TikTok social media promotion, electronic word of mouth, and brand image on consumer purchasing decisions at DA Skin Clinic Outpatient Clinic in Sragen. Data collection in this study used a questionnaires distributed online to respondents. The sample in this study amounted to 100 consumers of DA Skin Clinic Sragen, with the sampling technique using the Purposive Sampling technique. The analysis methods used in this study are descriptive anlysis, multiple linear regression analysis, t-test, F-test (model accuracy test) and determination coefficient test (R2). The results of the t-test of this study indicate that TikTok social media promotion has a significant effect on consumer purchasing decisions at the DA Skin Clinic Sragen Outpatient Clinic with a p-value = 0.000 <0.05, electronic word of mouth has a significant effect on consumer purchasing decisions at the DA Skin Clinic Sragen Outpatient Clinic with a p-value = 0.000 <0.05, and brand image has a significant effect on consumer purchasing decisions at the DA Skin Clinic Sragen Outpatient Clinic with a p-value = 0.000 <0.05.
Pengaruh Literasi Keuangan, Inovasi Produk dan Inklusi Keuangan terhadap Kinerja Keuangan Umkm Kuliner: Studi Kasus Pada UMKM Kuliner di Alun-alun Kidul Kota Surakarta Devi Citra Oktavia; Suprihatmi Suprihatmi; Ririn Indriastuti
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.v6i1.5428

Abstract

Small and medium enterprises (SMEs) are one sector that contributes to the economic growth of a country or region by creating new jobs. One such sector is the culinary MSMEs in Alun-Alun Kidul, Surakarta City. The purpose of this study was to determine the influence of financial literacy, product innovation, and financial inclusion on the financial performance of culinary MSMEs in Alun-Alun Kidul, Surakarta City.This study uses quantitative data. The data source uses primary data. This study used a sample of 100 respondents with a sampling technique using purposive sampling. Data collection techniques used questionnaires, literature studies, and observations. Data analysis techniques used multiple linear regression analysis methods, t-tests, F-tests, and determination tests. The results of this study indicate that financial literacy does not significantly influence the financial performance of culinary MSMEs in Alun-alun Kidul, Surakarta City. Product innovation has a significant effect on the financial performance of culinary MSMEs in Alun-alun Kidul, Surakarta City. Financial inclusion does not significantly influence the financial performance of culinary MSMEs in Alun-alun Kidul, Surakarta City. The F-test results in this study showed a calculated F-value of 29.124 with a significance value (p-value) of 0.000 <0.05. Therefore, Ho is rejected and Ha is accepted. This means that the model used is appropriate for predicting the influence of the independent variables (financial literacy, product innovation, and financial inclusion) on the dependent variable (financial performance). The coefficient of determination (R²) for this model is 0.514 or 51.4%. This indicates that the independent variables X1 (financial literacy), X2 (product innovation), and X3 (financial inclusion) contribute 50% to Y (financial performance). The remaining 50% is explained by variables outside the model.
Pengaruh Tingkat Pengangguran Terbuka Dan Indeks Pembangunan Manusia Terhadap Tingkat Kemiskinan Di Provinsi Jambi Tahun 2020-2024 Ayub Afriansyah; Usdeldi Usdeldi; Habriyanto Habriyanto; Marissa Putriana; Eri Nofriza
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.v6i1.5479

Abstract

This study aims to analyze the influence of the Human Development Index (HDI) and Open Unemployment Rate on the poverty level in Jambi Province during the period 2020–2024. The study focuses on the significant roles of HDI and open unemployment as factors in poverty alleviation efforts. The data used are secondary data obtained from the Central Bureau of Statistics (BPS) of Jambi Province for the specified period. This research employs a quantitative approach with panel data analysis processed using E-Views 13 software. The results show that partially, the open unemployment rate does not have a significant effect on poverty level, while HDI has a significant negative effect on poverty. Simultaneously, both HDI and open unemployment rate jointly have a significant influence on poverty level
Analisis Kinerja Account Representative Dalam Mengatasi Masalah Kepatuhan dan Penagihan Pajak Terhadap Wajib Pajak Badan di KPP Pratama Jambi Telanaipura Evi Nurhayati; Haviz Taufik; Eka Julianti Efris Saputri; Liona Efrina
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.v6i1.5484

Abstract

This study is motivated by the important role of Account Representatives (AR) and tax collection in supporting the improvement of corporate taxpayers’ compliance. However, the compliance level at KPP Pratama Jambi Telanaipura still faces challenges, making it necessary to analyze how these two factors influence taxpayers’ compliance behavior. The purpose of this research is to examine the effect of AR performance, tax collection, and both simultaneously on corporate taxpayers’ compliance. The research method applied is quantitative with an associative approach. Data were collected through questionnaires distributed to corporate taxpayers at KPP Pratama Jambi Telanaipura and analyzed using multiple linear regression with the assistance of SPSS. The findings indicate that AR performance has a positive but not significant effect on corporate taxpayers’ compliance, while tax collection has a positive and significant influence. When considered together, both variables contribute to improving compliance, although other external factors beyond this research are also likely to affect taxpayer behavior

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