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Febri Adi Prasetya
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Pusat Riset dan Inovasi Nasional Lembaga Pengembangan Kinerja Dosen Perum. Bumi Pucang Gading, Jl. Watu Nganten 1 No. 1-6 Desa Batursari Kec. Mranggen, Jawa Tengah ; Email : info@lpkd.or.id
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INDONESIA
Jurnal Publikasi Ekonomi dan Akuntansi
ISSN : 28089391     EISSN : 28089006     DOI : 10.51903
Core Subject : Economy, Science,
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.
Articles 330 Documents
Determinan Permintaan Mobil Low Cost Green Car (LCGC) di Kota Pekanbaru: Studi Kasus Daihatsu Ayla M. Rafi Atthariq; Mardiana, Indri Yovita
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.v6i1.5707

Abstract

This study aims to analyze the determinants of demand for Low Cost Green Car (LCGC) Daihatsu Ayla in Pekanbaru City. Using secondary data from 2014-2024 obtained from BPS, PT Astra Daihatsu Motor Pekanbaru, and GAIKINDO, this research employs multiple linear regression analysis. The results indicate that the price of Daihatsu Ayla has a significant positive effect on demand, the competitor's price (Toyota Agya) has no significant effect, while consumer income has a significant negative effect on demand. The coefficient of determination (R²) of 0.897 indicates that 89.7% of demand variation can be explained by these three variables. These findings suggest that Ayla functions as an inferior good in Pekanbaru's market, where consumers tend to upgrade to higher segments when their income increases
Pengaruh Penerapan Manajemen Risiko Terhadap Kinerja Keuangan Perbankan Yang Terdaftar di Bursa Efek Indonesia 2021- 2024 Rahman, Rahman; Aisyah , Sitti; Amir, Amir
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.v6i1.5712

Abstract

This quantitative study aims to analyze the effect of risk management implementation on the financial performance of banks listed on the Indonesia Stock Exchange. The sample was taken from the official website of the Indonesia Stock Exchange. The data used in this study is quantitative, obtained through analysis of financial statements and annual reports of banks listed on the Indonesia Stock Exchange. Data collection was carried out to ensure the accuracy and completeness of the information used for analysis. In this study, the data source used in data collection was secondary data. Based on the results of the data research using statistical calculations through the Statistical Package for the Social Science (SPSS) application regarding the effect of risk management implementation on the financial performance of banks listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period, as discussed in the previous chapter, the author concludes that the importance of implementing overall risk management, including credit risk, market risk, liquidity risk, and operational risk, significantly impacts financial performance indicators, namely ROA, ROE, and NIM. The implementation of risk management must be further improved and maintained, as the research results indicate that the existing risk management implementation remains quite stable.
Pengaruh Penggunaan Digital Payment Terhadap Kinerja UMKM di Kota Makassar Zaldy, Zaldy. M; Arman, Andi; Darwin, Khadijah
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.v6i1.5721

Abstract

This study aims to determine the effect of digital payment usage on the performance of MSMEs in Makassar City. The method used was quantitative with a simple linear regression technique on 99 MSME respondents. The analysis results show that digital payment usage has a positive and significant effect on MSME performance, with a calculated t-value of 9.646 > t-table 1.984 and a significance level of 0.000 < 0.05. The R-square value of 0.490 indicates that 49% of the variation in MSME performance is explained by the use of digital payments. This study concludes that digital payments play a significant role in improving MSME performance. It is recommended that MSMEs utilize these services more actively and that the government support them through digital training.
Pengaruh Leverage, Kualitas Audit, dan Ukuran Perusahaan Terhadap Kualitas Laporan Keuangan: Studi pada Perusahaan Sektor Industri yang Terdaftar di Indeks Saham Syariah Indonesia Periode 2020-2024 Nurul Umiah; Mohammad Orinaldi; Laily Ifazah
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.v6i1.5725

Abstract

This study aims to examine the simultaneous and partial effects of Leverage, Audit Quality, and Firm Size on the Quality of Financial Statements in industrial sector companies listed in the Indonesia Sharia Stock Index (ISSI) for the 2020–2024 period. This research uses secondary data. The sample consists of 15 companies out of 42, selected using the Purposive Sampling technique. The method applied in this study is descriptive quantitative. The data analysis techniques include descriptive statistics, panel data regression analysis, classical assumption tests, and hypothesis testing. The results show that partially, the t-test results indicate that Leverage, Audit Quality, and Firm Size have a significant effect on the Quality of Financial Statements. This is evidenced by the probability value of each variable being <0.05, indicating that all three independent variables significantly influence financial statement quality. The F-test results also reveal that Leverage, Audit Quality, and Firm Size collectively have a significant effect on the Quality of Financial Statements. This is supported by the calculated F-value being greater than the F-table, with a significance value of 0.0000 < 0.05, and a coefficient of determination (R²) of 69.8835%. The findings further indicate that Audit Quality has the strongest influence on the quality of financial statements. This implies that companies need to select competent and independent auditors to ensure transparency and accountability in financial reporting
Strategi Manajemen Pemasaran Berdasarkan Tata Letak Penjualan pada Car Free Day di Kabupaten Bone Hamjan, Andi Lisa Aryani; Widya Astuti; Jumardi, Jumardi; Angger Bulan; Otong Karyono
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.v6i1.5732

Abstract

The Car Free Day (CFD) program in Bone Regency has evolved into a dynamic economic space that requires micro-entrepreneurs to implement effective marketing management strategies. This study aims to analyze the implementation of marketing strategies based on sales layout applied by street vendors during CFD activities. A descriptive qualitative approach was employed through observations and in-depth interviews with eight vendors representing various product categories. The findings reveal that stall layout serves as the primary determinant influencing customer accessibility, visitor flow, and product visibility, which directly affects sales performance. Vendors also focus on maintaining product quality, setting stable and competitive prices, and utilizing simple promotional methods through direct interaction to build strong customer relationships. Moreover, government zoning policies provide spatial stability for vendors, although they limit the flexibility to change locations. The study concludes that marketing strategies in CFD Bone are shaped by the utilization of temporary public spaces that combine economic and social dynamics. Recommendations include optimizing stall layout, enhancing hygiene, strengthening product innovation, and increasing the use of digital platforms to boost the competitiveness of micro-enterprises within CFD activities.
Keterkaitan Employer Branding, Psychological Empowerment, dan Job Crafting dengan Kepuasan Kerja Karyawan di Era Digital Dwi Kristanto; Hasan Ipmawan; Maruji Pakpahan; Aris wahyu Kuncoro
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

Abstract

Employee job satisfaction plays a crucial role in increasing productivity and retention. Factors such as Employer Branding, Psychological Empowerment, and Job Crafting are believed to have a positive influence on job satisfaction. This study aims to examine the influence of these three factors on job satisfaction among non-production employees at PT Surya Toto Indonesia Tbk. This study used a survey method with questionnaires completed by 98 non-production employees selected from a total sample. Data were analyzed using SPSS to test validity, reliability, and the interrelationships between the variables. The results showed that Employer Branding, Psychological Empowerment, and Job Crafting have a positive and significant influence on employee job satisfaction. These findings suggest that companies that have a positive image, empower employees, and provide freedom to customize their work can increase job satisfaction.
Pengaruh Quick Ratio, Return On Assets, Net Profit Margin, Dan Earning Per Share Terhadap Harga Saham Pada Perusahaan Sektor Industri Baining, Mellya Embun; Laily Ifazah; Trianawati, Trianawati
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.v6i1.5734

Abstract

This study aims to determine the effect of Quick ratio, Return on assets, Net profit margin, and Earning per share on stock prices in the Industrial Sector listed on the Indonesian Sharia Stock Index (ISSI) in 2020-2024 simultaneously and partially. The approach used is quantitative. The data for this study are secondary data obtained from the official website of the Indonesia Stock Exchange. Sampling was carried out by purposive sampling and obtained 15 Industries listed on the ISSI for the period 2020 - 2024. Data analysis used Panel Data Regression Analysis using the Eviews Application. The results of the study show: 1) Quick Ratio has no effect on stock prices; 2) Return On Assets has a significant positive effect on stock prices; 3) Net Profit Margin has no effect on stock prices; 4) Earning Per Share has a significant positive effect on stock prices; and 5) Quick Ratio, Return On Assets, Net Profit Margin and Earning Per Share simultaneously have a significant effect on stock prices in Industrial Sector Companies with a determination coefficient value of 71.7078%.
Peran Internal Audit Dalam Meningkatkan Kinerja Perusahaan : (Studi Kasus Pada PT Garam) Arizza Zulia R. J; IBK Bayangkara
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.v6i1.6059

Abstract

Internal audit refers to an examination carried out by the company’s internal audit department. The traditional internal-audit paradigm has shifted from a compliance-oriented audit toward a value-added internal audit. In this evolved role, internal auditors do not just function as controllers, but serve as contributors of added value through strategic recommendations, improvement suggestions, and decision-making support. They play a crucial role in supporting corporate governance (GCG), risk management, and internal controls. Internal audit thus operates as an independent and objective internal control mechanism that helps identify risks, ensure regulatory compliance, and propose enhancements to operational and financial processes, ultimately strengthening company performance. This study employs a qualitative, case-study approach, using interviews and observations for data collection. The findings indicate that at PT Garam, the internal audit function has evolved no longer just as compliance overseer, but as a managerial partner actively involved in operational decision making.
Pengaruh Manajemen Perubahan, Dynamic Capabilities dan Green Financing Terhadap Keberhasilan Transformasi Leadership UMKM di Nusa Tenggara Barat Peran Organizational Agility Sebagai Variabel Mediasi Huda, Nurul; Witjaksono, Andre Dwijanto; Kistyanto, Anang
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.v6i1.6286

Abstract

This study aims to analyze the influence of Change Management, Dynamic Capabilities, and Green Financing on the success of Leadership Transformation in MSMEs) in West Nusa Tenggara Province (NTB), and to test the mediating role of Organizational Agility in the relationship. Using a quantitative approach and explanatory research method, this study involved the population of all MSMEs in NTB engaged in the agribusiness, culinary, creative industry, and small manufacturing sectors. A sample of 150 MSMEs was selected using a purposive sampling technique. Data were collected through offline and online questionnaires, Data Analysis Techniques using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results of the study indicate that the three independent variables, namely Change Management, Dynamic Capabilities, and Green Financing, have an effect on the success of Leadership Transformation. In addition, Organizational Agility is proven to mediate the influence between the three variables on leadership transformation.
Analisis Usaha Dan Inovasi Produk Pada UMKM Ayam Geprek Bakar Studi Kasus Cabang Binong Jati Permana, Devani Aprilia; Apriadi, Deri
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.v6i1.5281

Abstract

Ayam Geprek Bakar is a family-run culinary MSME operating in Bandung since 2020. It introduces innovation in its food processing by using a torch-burning technique for grilled smashed chicken and serving it with citrus leaf sambal, which has successfully attracted local consumers despite relying solely on word-of-mouth marketing. This study aims to analyze the product innovation strategies and marketing challenges faced by the business. A qualitative case study approach was employed, involving in-depth interviews with the business owner. The findings indicate that the uniqueness of the product serves as a key competitive advantage. However, limited digital marketing knowledge presents a challenge in expanding market reach. It is recommended that the MSME begin utilizing digital platforms to improve visibility and competitiveness in a broader market.