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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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Peran Financial Attitude dan Financial Experience Terhadap Financial Management Behavior Gunawan, Akhmad; Suyantiningsih, Tri; Salsabila, Firial Dhia
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.v6i2.6357

Abstract

This research is motivated by the still low ability of Micro and Small Enterprises (MSEs) to systematically manage their business finances, which impacts their weak long-term orientation, financial management behavior, and business performance. These problems are primarily related to limited financial experience and the suboptimal financial attitude in the practice of managing business finances. This study aims to analyze the influence of financial experience and financial attitude on the financial management behavior of culinary MSE owners in Bantul Regency, Yogyakarta Special Region. This study used a quantitative approach with a survey method by distributing questionnaires to respondents selected using random sampling techniques. Data were analyzed using multiple linear regression analysis with the assistance of SPSS software. The results show that financial experience has a positive and significant effect on the financial management behavior of cullinary MSEs. Conversely, financial attitude does not significantly influence financial management behavior. This finding indicates that the improvement of MSEs' financial management capabilities is influenced by practical experience and financial attitude. This research is expected to provide a theoretical contribution to the development of behavioral finance studies and serve as a basis for stakeholders' considerations in designing programs to increase the financial capacity of MSEs in a sustainable manner.
Analysis Analysis of Bank Perekonomian Rakyat (BPR) Failures And Implications For Financial Sustainbility Ashari, Hasan; Supranata, Mardani; Yulistiani, Tiara
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.v6i2.6155

Abstract

This study aims to identify the factors causing the failure of rural banks (BPR) in Indonesia and formulate financial sustainability strategies. Using survey methods and descriptive analysis, it was found that BPR failures were caused by a combination of internal and external factors. Dominant internal factors include poor asset quality with a non-performing loan (NPL) ratio above the threshold, weak governance, ineffective internal supervision, limited core capital, weak risk and compliance management, low human resource competency, and unstable financial performance. External factors include poor public reputation, delays in digitalization, and difficulties in industry consolidation. Strategies include strengthening governance, meeting minimum core capital requirements, improving asset quality through prudent credit analysis, BPR digitalization, strengthening human resources through certification and training, and industry consolidation. This study contributes by linking the analysis of BPR failure factors with the concept of financial sustainability, thereby strengthening the stability and role of BPRs in promoting national financial inclusion.
Peran Activity-Based Costing dalam Akurasi Harga Pokok Produksi dan Kinerja Keuangan Perusahaan yang Terdaftar dalam BEI: Study Kasus PT Mustika Ratu Tbk Sahriah, Sitti; Janna, Miftahul; Dampangtiro, Ananta Putra; Zalbina, Filya; Susanto, Adnan Dwi; Hasan, Asriani
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.v6i2.6282

Abstract

In the modern business environment, characterized by increasingly intense competition and high complexity of production processes, companies listed on the Indonesia Stock Exchange are required to have accurate cost information systems to support pricing decisions and improve financial performance. The use of traditional costing methods that allocate overhead costs in a general manner often leads to cost distortions, particularly in companies with diversified products and varied production activities. This study aims to analyze the role of Activity-Based Costing in improving the accuracy of cost of goods manufactured calculations and its impact on corporate financial performance, using PT Mustika Ratu Tbk as a case study. The research method employed is descriptive quantitative analysis by examining production cost data and the company’s financial performance. The results show that the implementation of Activity-Based Costing produces more accurate cost of goods manufactured calculations compared to traditional methods, as overhead costs are allocated based on activities that consume resources. This cost accuracy minimizes the occurrence of overcosting and undercosting of products, thereby supporting more competitive and realistic pricing. In addition, the application of Activity-Based Costing contributes positively to the company’s financial performance through improved operational efficiency, more effective cost control, and enhanced profitability. From a managerial perspective, this method provides relevant cost information for strategic decision-making, budgeting, and performance evaluation. Thus, Activity-Based Costing is proven to play an important role as an accurate and strategic costing system in supporting the sustainability and competitiveness of manufacturing companies listed on the Indonesia Stock Exchange.
Pengaruh Modal Usaha Dan Penjualan Terhadap Laba Kotor Usaha Pada Perusahaan CV. Korea Motor Surabaya Benedictus Ocsa Christian
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.v6i2.6284

Abstract

This research project seeks to develop and analyse the numerous effects of the variable Sales (X_1) and Working Capital (X_2) on the Gross Profit (Y) of CV. KOREA MOTOR. To study the financial interplay of these variables, the researcher utilises multiple linear regression as the primary technique and will also use correlation as an ancillary technique to measure the financial distance of the variables. To maintain the scientific accuracy of the results, the analyst will institute regression, more specifically, the t-test to measure partial (individual) effects) and the f-test to measure the joint (simultaneous) effects of the independent variables.\par The empirical results of the study indicate that Profitability is the dependent variable that is affected by the values of the two independent variables, Sales, and Working Capital. The Gross Profit of CV. KOREA MOTOR is also affected by these two independent variables. Hence, this research serves to reinforce the managerial concept that improving the value of Sales in conjunction with the effective management of Working Capital will increase the value of the Gross Profit of the company. Therefore, the outcome of this research will be applied as the basis for management to make financial decisions and for the company to progress.
Analisis Tata Kelola Pemerintahan Desa dalam Penanggulangan Kemiskinan Berbasis Pemberdayaan Masyarakat Aprillia, Angelina Rizza; Handayani, Wiwik
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.v6i2.6285

Abstract

Poverty is a complex issue that goes beyond just money. It also involves social, political, and how institutions work. Villages, being the smallest level of government, are important in helping people live better lives through good leadership and management. This study looks at how village management helps reduce poverty by giving communities more power and control. To do this, the research used information from recent scientific articles and also studied a real example from Panggungharjo Village in Bantul Regency. The findings show that when villages are open, honest, involve everyone, and work well, it helps empower people and cut down poverty. Village-run businesses, called BUMDes, are 5especially helpful in getting people involved in making money. Empowering communities using their own strengths and with good management creates a lasting path to growth. The study concludes that strong village leadership is key to improving lives and reducing poverty in local areas. These results show that making local institutions stronger, making sure people are held accountable, and involving more community members can make policies work better in villages. In practice, this means social programs can reach the right people more effectively, local businesses can grow in a lasting way, and governments can work together with villagers to create fair development and reduce poverty over time around the world.               
Perhitungan Harga Pokok Produksi Metode Full Costing Sebagai Dasar Penentuan Harga Jual pada Rumah Makan Soto Ayam Lamongan Pakde Tari NurAnzani, Rika; Alkamaliah, Nazma Al; Harini, Jelita; Hanifah, Kholisa; Meo, Klarita
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.v6i2.6365

Abstract

This research was conducted to examine the calculation of the cost of goods sold (COGS) as a basis for setting selling prices at Pakde Tari’s Lamongan Chicken Soto Restaurant in Depok city using the full costing method.. The research method used is a descriptive quantitative approach with data collection techniques through direct interviews with business owners and observation. The research results show a difference between the calculation of COGS by the restaurant and using the full costing method. Based on the full costing method, the COGS per serving of Lamongan chicken soup is IDR 8,674.67, while the restaurant's internal calculation is IDR 8,054.67. Furthermore, with the application of a 60% markup percentage, the recommended selling price through the cost plus pricing method is IDR 14,000 per serving after rounding. The research conclusion indicates that using full costing can provide a more accurate calculations, making it a suitable basis for determining optimal selling prices for the sustainability of small-scale culinary businesses.
Literature Review: Implementation Of Risk-Based Internal Audit On The Effectiveness Of Risk Management And Fraud Prevention Darunifah, Okdiani; Prasetya Nugrahanti, Trinandari
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.v6i2.6393

Abstract

An increasingly complex and dynamic organizational environment increases exposure to operational, financial, compliance, and strategic risks, potentially hindering the achievement of organizational goals. Weak risk management can create control gaps that encourage fraud. In this framework, risk-oriented internal auditing has surfaced as a tactical methodology that accentuates supervision of elevated-risk domains and bolsters the enhancement of governance, risk administration, and fraud deterrence. This research aims to examine the application of risk-based internal auditing (RBIA) to the effectiveness of risk management and fraud prevention, and to identify RBIA's role in supporting managerial decision-making and organizational sustainability. The investigation was executed via a scholarly review employing the Systematic Literature Review (SLR) methodology. The scholarly articles scrutinized were chosen from publications within the 2020–2025 timeframe that addressed risk-oriented internal auditing, risk governance, and fraud deterrence. The findings indicate that the implementation of Risk-Based Internal Auditing (RBIA) assumes a substantial role in enhancing the efficacy of risk governance by concentrating audits on high-risk domains and facilitating more judicious resource distribution. RBIA has additionally been demonstrated to assist in fraud deterrence by permitting early detection of potential fraudulent activities, assessing the efficacy of internal controls, and fortifying a culture of risk cognizance and organizational integrity.  
Pengaruh Brand Awareness, Perceived Quality dan Brand Loyalty Terhadap Keputusan Pembelian Le Mineral di Kota Batam Rina Susanti; Hikmah
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.v6i2.6401

Abstract

The increasingly intense competition in the bottled water industry encourages every manufacturer to not only offer good product quality, but also strengthen brand awareness and build consumer loyalty. This study aims to analyze the influence of brand awareness, perceived quality, and brand loyalty on purchasing decisions for Le Minerale products in Batam City. The research method used is a quantitative approach with a descriptive nature, designed to measure and explain the causal relationship between variables objectively and measurably. The population in this study were consumers who have purchased and consumed Le Minerale products in Batam City, with an unknown population size. The determination of the number of samples was carried out using the Jacob Cohen formula, resulting in 204 respondents, selected through a purposive sampling technique based on product purchasing experience criteria. Data collection was carried out by distributing questionnaires, then analyzed through validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the partial test indicate that brand awareness has a positive and significant effect on purchasing decisions. Perceived quality is also proven to have a positive and significant effect on purchasing decisions. In addition, brand loyalty partially has a positive and significant effect on purchasing decisions for Le Minerale products. Simultaneous testing shows that brand awareness, perceived quality, and brand loyalty collectively have a positive and significant influence on purchasing decisions at Le Minerale in Batam City
Pengaruh Promosi, Customer Rating, dan Kualitas Produk Terhadap Keputusan Pembelian Pada Tiktok Shop di Kota Batam Danu Wiranda; Winda Evyanto
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.v6i2.6405

Abstract

This study was designed to examine in depth the role of promotion, customer rating, and product quality in shaping consumer purchasing decisions for Lentiven powerbank products marketed through the TikTok Shop platform in Batam City. The study used a quantitative approach with a descriptive design, where respondents were determined through a purposive sampling technique, namely consumers who had purchased and used Lentiven powerbanks. The determination of the sample size referred to Lemeshow's calculations, resulting in 100 respondents who were considered capable of representing the study population. Data collection was carried out using a questionnaire instrument, which was then analyzed through validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the multiple linear regression analysis can show that promotion has an influence of 22.2%, customer rating contributes 36.3%, and product quality has an influence of 29.0% on purchasing decisions. The results of the coefficient of determination (R2) analysis show that promotion, customer rating, and product quality are able to explain 75.3% of the variation in purchasing decisions, while the rest is influenced by other factors. The t-test and F-test findings confirm that promotion, customer rating, and product quality are strategic factors that play a significant role, both partially and simultaneously, in driving the purchase decision for Lentiven power banks at TikTok Shop in Batam City.
Faktor-Faktor yang Mempengaruhi Tax Avoidance Studi Empiris pada Perusahaan Sektor Energi dan Bahan Baku yang Terdaftar di BEI Periode 2022-2024 Sari, Diana; Haninun, Haninun
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.v6i2.6412

Abstract

This study aims to analyze the influence of capital intensity, financial distress, and profitability on tax avoidance in energy and raw materials companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. This study uses a quantitative approach with an associative research design. The data used are panel data obtained from company financial reports. The sampling technique used in this study was purposive sampling, with a total sample of 95 companies. Data analysis was performed using panel data regression with EViews 12 software. The results show that capital intensity, financial distress, and profitability have a negative effect on tax avoidance. This finding indicates that an increase in the proportion of fixed assets, a company's financial condition, and its ability to generate profits encourage higher levels of tax compliance. This study provides practical implications for company management in improving tax transparency and compliance, and for tax authorities in strengthening oversight, particularly in the energy and raw materials sector.

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