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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 Pembelajaran Akuntansi Keuangan, Literasi Keuangan, dan Pendapatan Terhadap Perilaku Keuangan Mahasiswa Dalam Menghindari Pinjaman Online (PINJOL) Deflena Deflena; Aditya Pradana; Haviz Taufik; Vera Amalia
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.v6i1.5485

Abstract

This study aims to examine the influence of financial accounting learning, financial literacy, and income on students' financial behavior in avoiding online loans (pinjol). The background of this research is the rampant cases of online loans among students which have fatal consequences, such as the one involving IPB University students. This phenomenon highlights the need for a good understanding of personal financial management. The population in this study is the Accounting Study Program, Faculty of Economics and Business, Jambi University, totaling 453 students. Sampling used a purposive sampling technique with a total of 100 students. The data used is primary data obtained by distributing questionnaires directly (manually) to 100 respondents. The method used in this study is quantitative associative with a multiple linear regression analysis technique, and processed using SPSS version 22.0. The results of the study show that, partially, the financial accounting learning and income variables do not have a significant effect on students' financial behavior in avoiding online loans. However, the financial literacy variable has a positive and significant effect on students' financial behavior. This means that the higher the level of students' financial literacy, the better their financial behavior will be. Simultaneously, the three variables (financial accounting learning, financial literacy, and income) have a significant effect on students' financial behavior in avoiding online loans. This study concludes that financial literacy is the most important factor in shaping healthy financial behavior among students.
Analisis Penerapan Akad Mukhabarah Pada Koperasi Sawit Lagan Jaya di Kabupaten Tanjung Jabung Timur M. Mukhlis Darmawan; Habriyanto Habriyanto; Agusriandi Agusriandi
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.v6i1.5486

Abstract

This study aims to analyze the implementation of the mukhabarah agreement at the Lagan Jaya Palm Oil Cooperative in East Tanjung Jabung Regency, specifically in its collaboration with PT Indonusa Agromulya as a partner company. The mukhabarah agreement, which in local practice is better known as a cooperation agreement, is a form of profit-sharing agreement between landowners and managers. In this study, the focus is directed at how the agreement is implemented, the extent to which it complies with sharia principles, and the obstacles that arise in practice in the field. The type of research used is qualitative research with a case study approach. Primary data was obtained through in-depth interviews with cooperative administrators, plasma farmers, and related parties, while secondary data was obtained from cooperation agreement documents (SPK), profit-sharing reports, and literature related to the mukhabarah agreement. Data collection techniques were conducted through interviews, observation, and documentation. Data analysis used the methods of reduction, presentation, and inductive drawing of conclusions. The results of the study indicate that the implementation of a written mukhabarah contract has fulfilled the basic principles of sharia, namely the clarity of the rights and obligations of each party, as well as a profit-sharing system with a 50:50 ratio. However, in practice, several obstacles were found, including weak company management in plantation maintenance, delays and inconsistencies in profit sharing, and minimal supervision from the cooperative and the involvement of plasma farmers. These factors cause a misalignment between the contents of the contract and the reality, thus harming the cooperative and plasma farmer members. This study confirms that the success of a mukhabarah contract is not only determined by the written agreement, but also by the consistency of implementation, transparency in profit sharing, and collective supervision from all parties involved. These findings are expected to provide a practical contribution to cooperatives in improving cooperation systems, as well as become academic considerations for Islamic economic studies related to the implementation of the mukhabarah contract in the plantation sector
Peran Ekonomi Industri dalam Mendorong Inovasi dan Pertumbuhan Ekonomi Nasional Khairani Alawiyah; Titian Dhea Fresensia Purba; Jessica br Simanungkalit; Alexa Angelica; Kesia Septina Tarigan
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.v6i1.5488

Abstract

The industrial economy plays a strategic role in driving innovation and strengthening national economic growth. As a key driver sector, industry not only contributes to the increase of Gross Domestic Product (GDP) and job creation, but also serves as a crucial platform for fostering innovation, technological transformation, and global competitiveness. This study aims to comprehensively examine the strategic role of the industrial economy in promoting innovation and national economic growth in Indonesia, while providing policy recommendations that can strengthen competitiveness in the era of Industry 4.0. The research employs a qualitative approach through a literature study, analyzing various theories, previous research findings, and secondary data from academic journals, official reports, and government documents. The analysis focuses on the interrelationship between industrial growth, innovation, competitiveness, and the contribution of the industrial sector to sustainable development. The findings reveal that the industrial sector, particularly manufacturing, contributes significantly to national GDP and creates wide-ranging multiplier effects, including employment absorption, increased household consumption, and infrastructure development. Furthermore, technological innovation through the adoption of digitalization, automation, big data, and the Internet of Things (IoT) has proven effective in enhancing productivity and product diversification. However, the sector continues to face challenges such as low global competitiveness, limited investment in research and development (R&D), dependency on imported raw materials, and sustainability issues.Therefore, this study highlights the urgency of implementing comprehensive industrial strengthening strategies through fiscal incentives, infrastructure development, intellectual property protection, and triple helix collaboration among government, industry actors, and educational institutions. The successful implementation of these strategies is expected to position Indonesia’s industrial sector as a key driver of sustainable economic growth, a national innovation hub, and a crucial pillar in achieving the vision of becoming a developed nation by 2045
Pengaruh Viral Marketing Dan Purchase Intention Terhadap Brand Equity Kasus Pada Kampanye Produk Azzarine Marchetia, Alva Ade; Romadhoni , Buyung; M. Hidayat
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.v6i1.5500

Abstract

The purpose of this study is to determine the effect of viral marketing and purchase intention on brand equity in the Azzarine product campaign. The sample of this study was 100 people. The sampling technique used characteristics. The type of data used in this study is primary data with multiple regression methods and using SPSS 25 for windows. The results of the study indicate that viral marketing has a positive and insignificant effect on brand equity and purchase intention has a positive and insignificant effect on brand equity in the Azzarine product campaign. The need to increase viral marketing and purchase intention in order to improve brand equity as a whole.  
Pengaruh Strategi Pemasaran Digital, Citra Merek, dan Loyalitas Pelanggan terhadap Peningkatan Penjualan Kaos Polos CV. Manly Cloth Surakarta Arwana, Ilham; Ari Susanti
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.v6i1.5509

Abstract

Fashion companies now have excellent chances to boost sales of their products, even basic T-shirts, thanks to Indonesia's e-commerce's explosive expansion. The purpose of this study is to investigate how customer loyalty, brand image, and digital marketing tactics affect CV. Manly Cloth's ability to increase sales of plain T-shirts. Data instrument tests, multiple linear regression tests, F tests, T tests, and classical assumption tests were used to analyse the study, which used a quantitative approach with 100 respondents via a questionnaire. The findings indicate that while all three factors collectively have a considerable impact on sales growth, only brand image and customer loyalty have a favourable and noteworthy impact, with digital marketing strategy having no discernible influence. In order to boost sales performance on e-commerce platforms, these findings highlight the need of enhancing company image, bolstering client loyalty, and optimising more targeted digital marketing.
Analisis Perceived Ease of Use dan Perceived Usefulness Pada Aplikasi PLN Mobile: Studi Kasus Pada PT PLN (Persero) UP3 Nias Erniati Nduru; Lie Othman
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.v6i1.5555

Abstract

Electricity is a fundamental need in modern society and plays a crucial role in supporting national development. As part of its digital transformation, PT PLN (Persero) launched the PLN Mobile application to facilitate customers in accessing electricity services independently. However, the utilization rate of this application within the UP3 Nias area remains low, despite a relatively high number of registered users. This condition indicates a gap between technological availability and user adoption. This study aims to analyze users’ perceptions of the perceived ease of use and perceived usefulness of the PLN Mobile application at PT PLN (Persero) UP3 Nias. The research employed a descriptive qualitative approach through in-depth interviews with key informants and active users. The findings reveal that PLN Mobile is generally perceived as easy to learn and operate, particularly among users familiar with digital technology, while users with lower digital literacy still encounter difficulties. In terms of usefulness, the application is considered beneficial as it improves time efficiency, transaction convenience, and service transparency. Nevertheless, limited internet infrastructure and low digital literacy remain significant barriers. This study emphasizes the importance of ease of use and perceived usefulness in shaping technology acceptance for public services and suggests enhancing digital infrastructure and continuous education to optimize PLN Mobile utilization in UP3 Nias
Implementasi Audit Stock Opname pada Rumah Sakit YX oleh Kantor Akuntan Publik XYZ Khoirul Amar, Muhammad; Widoretno, Astrini Aning
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.v6i1.5611

Abstract

Audit stock opname merupakan prosedur krusial dalam proses audit atas akun persediaan, terutama pada entitas dengan nilai persediaan material seperti rumah sakit. Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis implementasi audit stock opname yang dilakukan oleh Kantor Akuntan Publik (KAP) XYZ terhadap akun persediaan di Rumah Sakit YX. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus. Data penelitian dikumpulkan melalui observasi langsung, telaah dokumentasi, serta wawancara dengan auditor yang terlibat. Hasil penelitian menunjukkan bahwa implementasi audit oleh KAP XYZ telah berjalan secara sistematis dan patuh pada Standar Audit (SA) 501 dan SA 530. Namun, ditemukan selisih signifikan pada persediaan obat akibat lemahnya sistem pencatatan dan dokumentasi mutasi barang. Implikasi penelitian ini adalah menegaskan bahwa audit eksternal berfungsi sebagai instrumen diagnostik esensial bagi manajemen untuk mengidentifikasi kelemahan spesifik dalam pengendalian internal, yang selanjutnya dapat menjadi dasar untuk perbaikan sistemik dalam pengelolaan persediaan guna meningkatkan akurasi laporan keuangan dan efisiensi operasional.
Pengaruh Fitur Live Shopping, Interaksi Host, dan Diskon Terhadap Keputusan Pembelian Konsumen Generasi Z di Tiktok di Wilayah Solo Raya Syifa Permata Nindiyasti; Ari Susanti
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.v6i1.5612

Abstract

This study examines the influence of live shopping features, host interactions, and discounts on purchasing decisions of Generation Z users on TikTok in the Solo Raya region. Using a quantitative methodology, this study collected data through a survey of 100 Generation Z participants who had completed dare transactions using TikTok's live shopping option. Researchers analyzed the data using SPSS software, including checking the validity and reliability of the instrument, assessing classical assumptions, and testing hypotheses. The study findings indicate that host interactions and discounts significantly influence purchasing decisions, while the live shopping feature showed no significant effect. The adjusted R-squared value of 0.228 indicates that this third variable contributes 22.8% of the variability in purchasing decisions, with the remaining 77.2% being caused by external factors
Pengaruh Promosi Dan Saluran Distribusi Terhadap Peningkatkan Volume Penjualan Pada Toko Sablon Baju Jejak 7 Kaos Di Maccini Raya Kota Makassar Yusril, Muh.; Romadhoni, Buyung; Aulia, Aulia
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.v6i1.5626

Abstract

This study aims to analyze the influence of promotions and distribution channels on increasing sales volume at the Jejak 7 Kaos Clothing Screen Printing Shop in Maccini Raya, Makassar City. This study uses a quantitative approach by distributing questionnaires to 100 respondents and analyzing the data using multiple linear regression. The variables studied consist of promotions (X1), distribution channels (X2), and sales volume (Y). The results show that both promotions have a positive and significant effect on increasing sales volume. Based on a significance value of 0.000, out of 0.05, and a regression coefficient of 0.307. It can be concluded that the better the promotion received, the increase in sales volume at the Jejak 7 Kaos Clothing Screen Printing Shop in Maccini Raya, Makassar City. Distribution channels have a positive and significant effect on increasing sales volume. This is evidenced by a significance value of 0.000, out of 0.05 and a regression coefficient of 0.596. The better the distribution channels provided, the more sales volume will increase.
Analisis Pengaruh Pengetahuan Pajak dan Motivasi Terhadap Minat Mahasiswa Berkarir di Bidang Perpajakan: Studi Kasus Mahasiswa Program Studi Akuntansi Universitas Teknologi Digital Gina Yuniarti; Meilani Purwanti
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.v6i1.5629

Abstract

This study aims to analyze the influence of tax knowledge and motivation on students’ career interest in the field of taxation. The background of this research is the low interest of accounting students to pursue careers in the tax sector. The research was conducted on students of the Accounting Study Program at Digital Technology University using a quantitative approach. Data were collected through questionnaires distributed to 159 respondents and analyzed using multiple linear regression. The results show that partially, tax knowledge has a positive and significant influence on students’ career interest, while motivation does not have a significant effect. However, simultaneously, tax knowledge and motivation have a positive and significant influence on students' career interest in taxation. These findings provide important implications for educational institutions and policymakers to enhance understanding and motivational factors in order to prepare qualified future tax professionals

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