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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 369 Documents
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Implementasi Quick Response Code Indonesia Standard (QRIS) Dalam Meningkatkan Transaksi Nontunai Pada Generasi Milenial Dibandingkan Dengan Generasi Z : Studi Kasus Pada Nasabah Bank Jateng KCP RSU Wonogiri Banu Yoga Harsaputra; Susilaningtyas Budiana Kurniawati; Supartini Supartini
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : 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.v6i2.6716

Abstract

This study aims to analyze the effect of the implementation of the Quick Response Code Indonesian Standard (QRIS) on the increase of cashless transactions among Millennial and Generation Z customers of Bank Jateng KCP RSU Wonogiri. The research employs a quantitative approach using a survey method through the distribution of questionnaires to respondents categorized as Millennials and Generation Z. Data analysis was conducted using simple linear regression with classical assumption tests, t-test, F-test, and coefficient of determination (R²). The results indicate that the implementation of QRIS has a significant effect on the increase of cashless transactions among both Millennials and Generation Z. These findings suggest that ease of use, perceived benefits, and trust in QRIS encourage a higher frequency of cashless transactions among digital-native generations.
Analisis Tingkat Kesehatan Bank Menggunakan Metode Pendekatan Risk Profile, Good Corporate Governence, Earning, Capital (RGEC) Pada PT. BPR BKK Wonogiri (Perseroda) Rizki Kurnia Sulistyo; Susilaningtyas Budiana Kurniawati; Istinganah Eni Maryanti
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : 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.v6i2.6736

Abstract

This study aims to analyze the soundness level of PT BPR BKK Wonogiri (Perseroda) using the Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) approach during the 2022–2024 period. The research is motivated by the increasing banking business risks, particularly in Rural Banks (BPR), following the COVID-19 pandemic, which affected asset quality, profitability, and capital adequacy. This study employs a quantitative descriptive method using secondary data derived from financial statements and Good Corporate Governance (GCG) reports. The analysis measures Non-Performing Loan (NPL) and Loan to Deposit Ratio (LDR) for the Risk Profile factor, self-assessment results for GCG, Return on Assets (ROA), Net Interest Margin (NIM), and Operating Expenses to Operating Income (BOPO) for the Earnings factor, and Minimum Capital Adequacy Requirement (KPMM) and Core Capital to Non-Performing Productive Assets (MIAPB) ratios for the Capital factor. The results indicate that the composite soundness level of PT BPR BKK Wonogiri (Perseroda) during the study period falls into the “sound” category, supported by a manageable risk profile, adequate governance implementation, stable profitability performance, and sufficient capital to absorb potential risks. This research is expected to contribute theoretically to the development of bank soundness assessment studies using the RGEC approach and practically serve as an evaluation reference for management and regulators in improving the stability and performance of rural banks.
Faktor-Faktor Yang Mempengaruhi Implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) Tahun 2024: Studi Kasus Di Pemerintah Kecamatan Jatiroto Kabupaten Wonogiri Muhammad Ardianto Lelono Putro; Susilaningtyas Budiana Kurniawati; Supartini Supartini
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : 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.v6i2.6792

Abstract

Penelitian ini dilatarbelakangi oleh masih rendahnya capaian akuntabilitas kinerja instansi pemerintah di tingkat kecamatan di Indonesia, termasuk di Kabupaten Wonogiri, meskipun pemerintah telah menerapkan Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) sejak beberapa tahun terakhir. Rendahnya implementasi SAKIP di tingkat kecamatan sering kali disebabkan oleh berbagai kendala internal organisasi yang belum teridentifikasi secara mendalam. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi implementasi SAKIP tahun 2024 di Kantor Kecamatan Jatiroto, Kabupaten Wonogiri. Pendekatan yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui observasi partisipatif, wawancara mendalam dengan informan kunci, serta studi dokumentasi berupa laporan SAKIP dan evaluasi APIP. Analisis data dilakukan secara tematik menggunakan perangkat lunak NVivo 12 yang menghasilkan hierarchy chart, word cloud, dan project map untuk memetakan pola temuan. Hasil penelitian menunjukkan bahwa implementasi SAKIP di Kecamatan Jatiroto dipengaruhi secara signifikan oleh empat faktor utama, yaitu komitmen dan kepemimpinan pimpinan, pemanfaatan sarana prasarana serta teknologi informasi, kompetensi dan kapasitas sumber daya manusia pegawai, serta budaya organisasi yang masih bersifat birokratis. Temuan ini mengimplikasikan bahwa keberhasilan SAKIP tidak hanya bergantung pada aspek teknis, melainkan sangat ditentukan oleh faktor kepemimpinan dan budaya kerja. Oleh karena itu, upaya perbaikan ke depan perlu difokuskan pada penindaklanjutan rekomendasi Aparat Pengawas Intern Pemerintah (APIP), penyusunan strategi pencapaian kinerja yang realistis, peningkatan kualitas SDM melalui pelatihan berkelanjutan, serta pelaksanaan evaluasi rutin secara berkala. Penelitian ini diharapkan memberikan masukan praktis bagi pemerintah kecamatan lain dalam memperkuat implementasi SAKIP demi tercapainya tata kelola pemerintahan yang lebih akuntabel dan efektif.
Implementasi Cash Management System Bank Jateng Pada Bendahara Pengeluaran Kecamatan Tahun 2025: Studi Kasus Di Pemerintah Kabupaten Wonogiri Belinda Puspa Arum; Susilaningtyas Budiana Kurniawati; Supartini Supartini
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : 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.v6i2.6795

Abstract

Penelitian ini mengkaji implementasi (CMS) Bank Jateng pada bendahara pengeluaran kecamatan di Kabupaten Wonogiri tahun 2025, dengan menyoroti peran literasi keuangan digital sebagai faktor penentu keberhasilan adopsi teknologi keuangan di wilayah pedesaan. Latar belakang penelitian didasari pada upaya pemerintah daerah untuk mendorong transaksi nontunai guna meningkatkan efisiensi dan transparansi pengelolaan keuangan, namun masih dihadapkan pada tantangan literasi digital di kalangan bendahara kecamatan. Tujuan penelitian adalah menganalisis proses implementasi CMS, tingkat pemanfaatan fitur, serta pengaruh literasi keuangan digital terhadap adopsi teknologi tersebut. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus, mengumpulkan data melalui wawancara mendalam dengan 10 informan (bendahara kecamatan, pegawai Bank Jateng, dan BPKD), observasi langsung, serta analisis dokumen. Data diolah secara tematik menggunakan perangkat lunak NVivo untuk menghasilkan visualisasi seperti word cloud, hierarchy chart, dan project map. Temuan menunjukkan bahwa implementasi CMS berlangsung secara progresif dengan pemanfaatan optimal fitur dasar seperti pemantauan saldo real-time, transfer antar rekening, dan pembayaran nontunai, namun optimalisasi fitur lanjutan hanya mencapai 45–50% karena ketergantungan pada transaksi manual dan resistensi rekanan pihak ketiga. Persepsi bendahara terhadap literasi keuangan digital relatif positif, terutama dalam aspek keamanan sistem (skor 5/5) berkat OTP, token, dan mekanisme persetujuan berlapis, meskipun dipengaruhi oleh usia senior (>45 tahun) dan latar belakang nonteknologi. Faktor pendukung utama meliputi kemudahan fitur, keamanan terjamin, sikap adaptif bendahara, sosialisasi serta pelatihan rutin, dan regulasi yang mengikat. Sebaliknya, penghambat dominan adalah gangguan teknis aplikasi, jaringan internet tidak stabil, keterbatasan sumber daya manusia, serta kendala geografis. Implikasi penelitian ini menekankan perlunya penguatan literasi keuangan digital melalui pelatihan berkelanjutan dan perbaikan infrastruktur agar implementasi CMS dapat optimal di tingkat kecamatan pedesaan.
Pengaruh Teknologi Informasi, Literasi Keuangan Pengguna Dan Kolaborasi Stakeholder Terhadap Implementasi Kartu Kredit Pemerintah Daerah (KKPD) Periode 2022-2024 Di Kabupaten Wonogiri Okta Ginanjar Astuti; Kurniawati, Susilaningtyas Budiana; Syahriar Abdullah
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : 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.v6i2.6609

Abstract

This research aims to evaluate the implementation of the Regional Government Credit Card (KKPD) in Wonogiri Regency from 2022 to 2024 by analyzing the impact of information technology, financial literacy of users and stakeholder collaboration on the success of KKPD implementation. The background of this study is the government’s effort to improve the efficiency, transparency and accountability of regional financial management through the digitalization of financial transactions with KKPD, despite facing technical and non-technical challenges. The research method used is a quantitative approach with a survey involving officials who are involved in the management of KKPD in the Regional Work Units (OPD) of Wonogiri Regency, with descriptive analysis to describe the results obtained. The results show that information technology, financial literacy of users and stakeholder collaboration play an important role in supporting the success of KKPD implementation, although there are several challenges that need to be addressed to improve the effectiveness of this system.
Faktor-Faktor Yang Mempengaruhi Minat Menggunakan Cloud Accounting Pada UMKM Di Kota Pekanbaru
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : 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.v6i2.6856

Abstract

With the development of the times, information technology has influenced modern accounting practices, bringing process automation, increased data accuracy, and higher operational efficiency. Cloud accounting has emerged as a solution that is considered more suitable for MSMEs because it offers simplicity, more affordable costs, and flexible internet-based access. This study aims to examine the influence of performance expectations, business expectations, social influence, facilitating conditions, hedonistic motivation, and price value on the interest in using cloud accounting. The study was conducted on MSMEs in Pekanbaru. The sampling technique used was purposive sampling with a total of 96 respondents. The data collection method was a survey method using questionnaires. The data analysis technique in this study was multiple linear regression. The results showed that performance expectations, effort expectations, facilitating conditions, hedonistic motivation, and price value had a significant effect on interest in using cloud accounting, while social influence did not have a significant effect on interest in using cloud accounting among MSMEs in the city of Pekanbaru.
Pengaruh Ukuran Perusahaan, Leverage, dan Likuiditas Pada Profitabilitas Perusahaan Farmasi Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2023 Fenny Rahayu Muchlis; Ratnaningrum
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : 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.v6i2.5782

Abstract

This study wants to examine the effect of company size, leverage, and liquidity to the profitability of pharmaceutical companies in Indonesia. The population of this research is all pharmaceutical companies listed in Indonesia Stock Exchange in 2019 to 2023. This sampling method used non-probability sampling particularly purposive sampling. Out of the entire population 12 companies, ten companies met the criteria. The data analysis technique used multiple linear regression processed by application SPSS version 25. The result shows that company size and liquidity have a significant effect on ROA and ROE, Leverage has a significant effect on roa. The research model is able to describe the performance of profitability amounting to 35.5 % roa or for return in equity 20.8 %. We suggest that next research enquiries on all sectors can enlarge the sample by adding other variable as cost structure and innovation. It is expected with this approach to add to the emphasis of the results.
Rescheduling Pembiayaan Bermasalah Di KSPPS BMT Mandiri Sejahtera Cabang Dukun Imtiyaz, Nakhwah Bahirotul; Arifin, Sirajul
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : 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.v6i2.5936

Abstract

This study aims to analyze the implementation of rescheduling in handling problematic financing at KSPPS BMT Mandiri Sejahtera Dukun Branch. The research employed a qualitative method with a descriptive approach to gain an in-depth understanding of the strategies used by the institution to overcome financing problems. Data were collected through interviews with the Branch Manager and Account Officer, as well as through an analysis of financing collectability data from March 2024 to March 2025. Supporting data were also obtained through documentation and observation related to the financing management process within the institution. The results indicate that the main causes of problematic financing originate from weaknesses in the initial survey and analysis process of prospective members, as well as external factors such as crop failure and declining business activities of members. To address these issues, KSPPS BMT Mandiri Sejahtera Dukun Branch implements several strategies, including routine monitoring of financing members, intensive communication, and the application of rescheduling policies as the main instrument in financing restructuring. The implementation of rescheduling has proven to be effective and remains in accordance with Islamic financial principles. Based on financing collectability data, the quality of financing is relatively well maintained, with the Non-Performing Financing (NPF) ratio remaining below 5% in accordance with the standards set by financial authorities. Therefore, the implementation of rescheduling plays an important role in reducing problematic financing while maintaining the stability and sustainability of Islamic financial institutions.
Implementasi Unsur Informasi dan Komunikasi dalam Mendukung Pencegahan Fraud : Analisis Penerapan SPIP di Inspektorat Daerah Kabupaten Bone Bolango Dungi, Annisa; Mattoasi, Mattoasi; Wuryandini, Ayu Rakhma
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : 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.v6i2.5956

Abstract

This study wants to examine the effect of company size, leverage, and liquidity to the profitability of pharmaceutical companies in Indonesia. The population of this research is all pharmaceutical companies listed in Indonesia Stock Exchange in 2019 to 2023. This sampling method used non-probability sampling particularly purposive sampling. Out of the entire population 12 companies, ten companies met the criteria. The data analysis technique used multiple linear regression processed by application SPSS version 25. The result shows that company size and liquidity have a significant effect on ROA and ROE, Leverage has a significant effect on roa. The research model is able to describe the performance of profitability amounting to 35.5 % roa or for return in equity 20.8 %. We suggest that next research enquiries on all sectors can enlarge the sample by adding other variable as cost structure and innovation. It is expected with this approach to add to the emphasis of the results.
Analisis Implementasi Akuntansi Lingkungan dalam Mewujudkan Keberlanjutan Bisnis pada BUMDes Berdikari Abadi Sedatigede Sidoarjo Lola Via Marcellina; Muhammad Taufiq Hidayat
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : 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.v6i2.6079

Abstract

This study analyzes the implementation of green accounting and its contribution to business sustainability in "Berdikari Abadi" BUMDes in Sedatigede Village, Sidoarjo. The research focuses on the 3R Waste Processing Site (TPS 3R) business unit, established to address waste problems. A qualitative case study approach was employed, with data collected through interviews, observation, and documentation. The findings indicate that green accounting practices have not been optimally implemented. Costs related to environmental activities, such as transportation and maintenance, are still recorded as part of general operational costs without specific classification and reporting. Nevertheless, the TPS 3R unit has made real contributions to sustainability across economic (income from recycling), social (increased community participation), and environmental (reduced waste volume) aspects. The main obstacles include limited human resource capacity and the lack of a supporting accounting system. This study recommends separating environmental cost accounts, preparing simple sustainability reports, and enhancing managerial capacity. Theoretically, this study enriches the literature on adapting green accounting at the village level. Practically, the findings can guide BUMDes and village governments in developing accountable and sustainable business governance.

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