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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 369 Documents
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Analisis Penerapan E-Accounting Untuk Meningkatkan Tata Kelola Dan Mencegah Kecurangan Pada Penyusunan Laporan Keuangan Pemerintah Daerah : Studi Pada BPKAD Kota Surabaya Atakelan, Reinatto Yakobus Pati Agon; 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.v6i2.6080

Abstract

This study aims to analyze the implementation of e-Accounting in improving governance and preventing conditions in the preparation of Regional Government Financial Reports (LKPD) at the BPKAD of Surabaya City. The study used a qualitative descriptive approach through in-depth interviews, observation, and documentation, with informants from the Head of the Accounting Team and the BPKAD accounting supervisor. The results of the study indicate that the implementation of e-Accounting is effective and has a significant impact in four main aspects. First, the system is able to increase the effectiveness of the LKPD preparation process through automatic data retrieval, system validation, and cross-unit integration, thereby minimizing manual errors. Second, e-Accounting strengthens governance through transparency, accountability, and access rights retrieval. Third, the system has been proven to provide opportunities for fraud. Fourth, e-Accounting improves the quality of financial reports because the data produced is faster, more accurate, and in accordance with accrual-based SAP standards
Penerapan Prinsip Etika Profesi Akuntan dalam Situasi Dugaan Pelanggaran Integritas di PT Kimia Farma Tbk Tahun 2025 Rafi Evan Wijaya; Daniel Satrio Prakoso; Eka Triana Sulistyaningsih; Rafa Putri Adara; Yunira Az Zahra Amanda Arynova; Yanuar Ramadhan
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.v6i2.6087

Abstract

The alleged financial statement manipulation case involving PT Kimia Farma Tbk (KAEF) and its subsidiaries in 2025 has once again highlighted the importance of implementing accounting professional ethics in Indonesia. As a state-owned pharmaceutical company with significant social responsibilities, any indication of irregularities in the presentation of financial statements raises serious questions about the integrity, objectivity, and professionalism of accountants. This study aims to analyze potential violations and challenges in implementing accounting professional ethics in the Kimia Farma 2025 case, which is still under investigation. The research method used is a descriptive qualitative approach using secondary data in the form of company financial statements, credible online media publications, and the Indonesian Accountants Code of Ethics. The analysis results indicate performance pressure, conflicts of interest, and weak internal controls that can pose risks to the implementation of the principles of integrity and objectivity of accountants. However, because the investigation process is not yet complete, this study does not intend to draw legal conclusions, but rather to provide an understanding of how the principles of professional ethics are tested in situations of corporate uncertainty. The findings of this study are expected to contribute to strengthening ethical awareness, transparency, and accountability of the accounting profession, particularly in the environment of state-owned companies with high public interest.
Pengaruh Analisis Fundamental Sentimen Pasar Dan Inflasi Terhadap Tingkat Pengembalian Saham Pada Bank BNI dan BRI Rachmad Ibrahim; Nabil Sada Amerie; Wahyu Adi Nugroho; Maria Yovita R.Pandin
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.v6i2.6097

Abstract

This study analyzes the influence of fundamental analysis, market sentiment, and inflation on stock returns at Bank BNI and BRI for the 2022–2024 period. The method used is a quantitative approach with multiple linear regression using secondary data including financial ratios (ROA, ROE, DER, EPS, and PER) as proxies for fundamental analysis, changes in the Jakarta Composite Index (JCI) as a proxy for market sentiment, and inflation proxies taken from data from the Central Statistics Agency (BPS). The results show that these three variables have a positive but insignificant effect on stock returns. The R² value of 0.593 indicates that fundamental analysis, market sentiment, and inflation explain 59.3% of the variation in stock returns, while the remainder is influenced by other factors outside the model. The direction of this positive relationship is in line with Signaling Theory, which emphasizes that fundamental information and macroeconomic conditions are important signals for investors.
Analisis Manfaat Produk Tabungan Berencana Bank Syariah Indonesia dalam Mendukung Perencanaan Keuangan Keluarga Agustin, Isnaini Faliha; 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.v6i2.6107

Abstract

This study aims to analyze the benefits of Bank Syariah Indonesia's Savings Plan product in supporting family financial planning. The method used is descriptive qualitative research, collecting primary data through interviews and secondary data through literature review. The research instruments were interview guidelines and reference documents related to the Savings Plan product. Data analysis was conducted through data reduction, presentation, and drawing conclusions based on field findings and literature. The results show that BSI Savings Plan offers various benefits, including assisting with short-term and long-term financial planning, fostering financial discipline, providing protection through sharia principles and insurance, and reducing family financial risks. This product also functions as a strategic instrument in improving family welfare while supporting the sustainability of household economic stability. Thus, BSI Savings Plan not only serves as a means of saving but also as a comprehensive solution for families in facing modern financial challenges.
Pengaruh Profitabilitas, Leverage, Dan Capital Intensity Terhadap Penghindaran Pajak Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Nisak Amalia; Yunus Harjito; Siddiq, Faiz Rahman
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.v6i2.6120

Abstract

Tax avoidance refers to efforts by companies to reduce their tax obligations through methods that remain within the boundaries of applicable laws and regulations. Taxes are often perceived as a burden because they decrease a company’s profits, leading some companies to engage in actions aimed at minimizing tax payments. Such practices may be viewed as not meeting societal expectations, as tax revenues are managed by the government to provide benefits to the public in the form of social assistance and public services.This study examines companies in the consumer goods industry listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, with a total of 200 observations used as the research sample. The study employs secondary data obtained from financial statements and annual reports available on company websites and the IDX. The analytical methods used consist of multiple linear regression analysis and Moderated Regression Analysis (MRA), processed using IBM SPSS software.The findings indicate that profitability has a significant negative effect on tax avoidance, implying that more profitable companies tend to engage less in tax avoidance practices. Leverage shows a significant positive effect, suggesting that companies with higher debt levels are more likely to avoid taxes. Meanwhile, capital intensity is found to have no significant effect on tax avoidance. Additionally, company size moderates the relationship between profitability and leverage on tax avoidance but does not moderate the relationship between capital intensity and tax avoidance.
Pengaruh Kinerja Lingkungan, Good Corporate Governanace, dan Ukuran Perusahaan Terhadap Pengungkapan SDGs Pada Perusahaan Pertambangan yang Terdaftar di BEI Tahun 2022-2024 Zaschia Flanivolya Matulessy; Tries Ellia Sandari
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.v6i2.6124

Abstract

Thiss study analysess thee influencee off environmentall performance,e Good Corporate Governance, and company ssize onn SDG disclosuree in mining ccompanies llisted oon tthe Indonesia sStock Exchangefor the period 2022–2024, both partially and simultaneously. Of the 101 companies, 31 wwere selectedd ass sampless using gpurposive ssampling. Dataa analysiss wass conductedd using SPSS. The resultss indicatee thatt onlyy companyy size has a significant partial effect, while Good Corporate Governance andd environmentall  performancee do not have an effect. However, the three variables together havee assignificant eeffect oon SDGs disclosure.
Pengaruh Investasi, EBITDA, dan Nilai Pasar Saham Perusahaan terhadap Audit Fee pada Sektor Perbankan Swasta di Bursa Efek Indonesia (BEI) Ricky Bryan D.P. Tampubolon; Arya Prana Purba; Akbar Anggisa; Siti Nur Annida; Khairunnisa, Firda
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.v6i2.6142

Abstract

This study aims to analyze the impact of investment, EBITDA, and company market value on audit fee in the private banking sector listed on the Indonesia Stock Exchange. The research is motivated by substantial variations in audit fees among companies and the crucial role of financial characteristics in audit fee determination. A quantitative approach is employed, utilizing secondary data from annual reports of private banks for the period 2022-2024, and multiple linear regression analysis is used to examine the relationships between independent variables and audit fee. Findings from descriptive, validity, and reliability tests indicate that the primary data meet the basic requirements for analysis, although instrument consistency is relatively low. Main regression analysis reveals that investment has a significant and positive effect on audit fee, while EBITDA and market value show no significant impact. Simultaneously, the three independent variables demonstrate a strong predictive ability for audit fee. The implication of this research encourages management and auditors to prioritize investment factor in audit fee negotiations while promoting better measurement instruments for future research.  
Pengaruh Environmental Knowledge dan Green Marketing Terhadap Green Consumer Behavior Pada Konsumen Fore di Kota Medan Setiawan, Setiawan; Ester Cahyani Sianturi; Fatimah Zahra Tambunan; Olan Harafi Tampubolon; Onan Marakali Siregar; Ummi Salamah Sitorus
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.v6i2.6160

Abstract

This study was conducted to explore the impact of Environmental Knowledge and Green Marketing on Green Consumer Behavior Fore coffee in the city of Medan. The methodology used was a quantitative approach with an associative research type. There were 100 respondents who became the research sample selected using purposive sampling. Data collection was carried out by distributing questionnaires online, and the data was then analyzed using SmartPLS to test the validity, reliability, and interaction between variables in the structural model. The results showed that the research instruments met the standards of validity and reliability. The main finding showed that Environmental Knowledge did not have a significant effect on Green Consumer Behavior, which means that consumers' environmental knowledge has not been able to encourage green consumption behavior in a tangible way. Conversely, Green Marketing has been proven to have a positive and significant effect on Green Consumer Behavior. This explains that green marketing strategies implemented by companies, such as environmentally friendly promotions, eco-labeling, and sustainability messages, are powerful factors that influence consumers' green consumption behavior. This study confirms that green marketing efforts play a greater role in shaping environmentally friendly consumer behavior than consumers' level of environmental knowledge. These findings have important implications for companies in designing more effective and sustainability-oriented marketing strategies.
Pengaruh Corporate Social Responsibility, Environmental Disclosure Dan Profitabilitas Terhadap Nilai Perusahaan Pada Emiten Energi Yang Terdaftar Di Bei Tahun 2020-2024 Risca Olivianti; Pradita Andina Kurnia Putri; Maria Yovita R. Pandin
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.v6i2.6225

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) Disclosure Index, Environmental Disclosure Index, and profitability (Return on Assets/ROA) on company value in energy issuers listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. The research uses a quantitative approach with the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method on 20 energy companies with a total of 100 data observations obtained through annual reports and capital market data. The results of the study indicate that the CSR Disclosure Index and Environmental Disclosure Index positively and significantly influence company value, indicating that social and environmental responsibility disclosures can enhance investor trust and corporate image. Additionally, profitability (ROA) also positively and significantly influences company value, confirming that financial performance remains a key factor in market valuation. Simultaneously, these three variables have a significant effect on company value, so it can be concluded that the integration of financial performance and sustainability disclosure is an important strategy for energy issuers in increasing company value and maintaining long-term business sustainability.
Analisis Proses Pendampingan UMKM Nasabah BTPN dalam Penguatan Brand Identity di Wiyung Prijatna, Ayesha Naima Zahra; Mandasari, Virginia
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.v6i2.6283

Abstract

Micro, Small, and Medium Enterprises (MSMEs) contribute over 60% to Indonesia’s GDP, yet most MSME actors face challenges in building strong brand identity due to limited branding knowledge and digital literacy. This research analyzes the business mentoring process in strengthening brand identity of BTPN MSME customers in Wiyung, Surabaya. A qualitative descriptive method was employed using participatory observation, in-depth interviews with five MSME actors. Findings reveal that participatory mentoring successfully enhanced MSME actors’ understanding of brand identity, produced tangible changes in visual elements such as logos and packaging design, and increased entrepreneurial confidence and motivation. MSME actors also demonstrated improved utilization of digital platforms for promotion. The mentoring effectively strengthened all six dimensions of Kapferer’s brand identity model. This research confirms that business mentoring plays a strategic role in building MSME independence and strengthening their market competitiveness.

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