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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 398 Documents
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Pengaruh Digital Marketing dan Word of Mouth terhadap Keputusan Pembelian Pada Blibli di Kota Batam Siagian, Setia Oktavia; Haldy, Muhammad
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.v6i2.6524

Abstract

The development of digital technology has significantly transformed consumer behavior, particularly in purchasing activities that have shifted from conventional methods to digital systems. This transformation has also impacted the cosmetics industry, where products are increasingly marketed through e-commerce platforms. Factors such as ease of access, time efficiency, and convenience in online shopping have made e-commerce a primary choice for consumers. In this context, digital marketing plays a crucial role in reaching and influencing consumers through various digital channels, including social media, search engines, and digital content. In addition, word of mouth contributes to shaping consumer perceptions based on experiences and recommendations shared by other users. Purchasing decisions result from consumers’ evaluation processes that consider product quality, price, brand image, and perceived benefits. This study aims to examine the influence of digital marketing and word of mouth on purchasing decisions for cosmetic products on the Blibli e-commerce platform. A descriptive quantitative research design was employed, with the study conducted in Batam City. Data were collected through an online questionnaire and analyzed using SPSS, including validity testing, reliability testing, t-tests, and analysis of variance (ANOVA). The findings of this study are expected to provide insights for businesses in developing effective digital marketing strategies to enhance consumer purchasing decisions in the e-commerce sector.
Faktor-Faktor Yang Mempengaruhi Efektivitas Implementasi Program AML/CFT: Kompetensi SDM, Infrastruktur Teknologi, Dan Komitmen Manajemen Muhidin, Adam Desvian; Kuntadi, Cris
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.v6i2.6650

Abstract

Prior research plays a crucial role in reinforcing theoretical frameworks and elucidating relationships among variables in scientific inquiry. This article reviews the determinants influencing the effectiveness of Anti-Money Laundering and Countering the Financing of Terrorism (AML/CFT) program implementation, focusing on human resource (HR) competency, technology infrastructure, and management commitment within Category 1 Payment Service Providers (PJP) in Indonesia. Category 1 PJP, as regulated under Bank Indonesia Regulation No. 23/6/PBI/2021, includes entities offering comprehensive payment services such as account issuance, payment initiation, acquiring, account information services, and remittances, including e-wallets and payment gateways. The primary objective of this study is to formulate hypotheses regarding the relationships among these variables for subsequent empirical testing. Employing a qualitative library research methodology, this study draws upon books and peer-reviewed journals sourced from Mendeley, Google Scholar, and other academic databases. The literature review identifies a substantial research gap, as 73.3% of prior studies adopt qualitative-normative approaches, with limited quantitative empirical evidence integrating HR, technological, and managerial factors in the Indonesian payment services sector. The findings suggest that HR competency, technology infrastructure, and management commitment each exert a positive influence on the effectiveness of AML/CFT program implementation, thereby providing a theoretical basis for future quantitative, survey-based research
Dampak Perilaku terhadap Intensitas Penggunaan E-wallet dengan Risiko yang Dirasakan Sebagai Variabel Intervening survei pada Gen-Z Elly Setyawati; Aris Eddy Sarwono
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.v6i2.6733

Abstract

E-wallet usage is growing with the rise of digital payment systems, especially among Generation Z, who are familiar with financial technology. This study analyzes the relationship between usage behavior and e-wallet usage intensity, considering perceived risk as a mediating variable. A quantitative approach was used through a survey of Generation Z respondents who have used e-wallets, with data analysis using the PLS-SEM method via SmartPLS. The test results indicate that usage behavior significantly increases e- wallet usage intensity. Behavior is also positively related to perceived risk, while perceived risk decreases usage intensity. Furthermore, perceived risk is shown to partially mediate the relationship between behavior and usage intensity in a negative direction. These findings confirm that although Generation Z has a high tendency to adopt technology, perceived risk remains a factor influencing consistent e-wallet usage.
Pengaruh Fraud Triangle dan Integritas Terhadap Perilaku Kecurangan Akademik Mahasiswa Akuntansi Di Kota Semarang Hidayani, Hidayani; Setiyono, Taufiq Andre Setiyono
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.v6i2.6759

Abstract

This study aims to analyze the influence of the fraud triangle (pressure, opportunity, rationalization) and integrity on academic fraud among accounting students in Semarang City. The population in this study were undergraduate accounting students enrolled at universities in Semarang City, both public and private. A purposive sampling technique was used to select 100 accounting students. Data were collected through online questionnaires distributed to respondents via Google Forms. This study employed a quantitative approach with SPSS statistical analysis methods, including validity tests, reliability tests, and multiple linear regression analysis. The results showed that pressure had a significant positive effect, opportunity had a non-significant positive effect, rationalization had a significant positive effect, and integrity had a significant negative effect on academic dishonesty among accounting students in Semarang City. This study provides an understanding of the motivations for academic fraud and suggests steps to prevent academic fraud.
Pengaruh Struktur Modal, Leverage, Pertumbuhan Penjualan dan Ukuran Perusahaan terhadap Kinerja Keuangan pada Perusahaan Sektor Property dan Real Estate di BEI Tahun 2023-2024 Fira Aisyah Meilani; Yulita Triadiarti
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.v6i2.6765

Abstract

Financial conditions within the property and real estate sector have experienced significant fluctuations recently. These changes are believed to be closely linked to macroeconomic instability and the dynamics of funding policies implemented by individual firms. This study aims to empirically examine the impact of capital structure, leverage, sales growth rate, and firm size on financial performance. The scope of the study covers property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. Sample selection was conducted using a purposive sampling method, resulting in 74 out of 92 companies that met the established criteria throughout the research period. Data analysis was performed using SPSS software by applying a multiple linear regression model. Hypothesis testing was carried out through the t-test to measure the individual influence of independent variables on the dependent variable, as well as the F-test to measure the simultaneous effect. The findings of this research indicate that capital structure, leverage, sales growth, and firm size each exert a significant influence on financial performance
Peran Pemanfaatan SIA Sebagai Variabel Moderasi Terhadap Pengaruh Antara Pelatihan dan Kualitas Pencatatan Akuntansi pada UMKM Batik di Kabupaten Sragen Luviana, Riswanda; Sarwono , Aris Eddy
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.v6i2.6780

Abstract

This research aims to examine how financial training affects the quality of accounting records, with the use of accounting information systems acting as a mediating variable among batik micro, small, and medium enterprises (MSMEs) in Sragen Regency. One of the main challenges encountered by batik MSMEs is the inadequate quality of their accounting records, which limits the reliability of financial information for informed business decision-making. The study adopts a quantitative design using a survey approach. Primary data were obtained through questionnaires distributed to batik MSME owners as respondents. Data were analyzed using regression analysis, path analysis, and the Sobel test to assess the mediating effect of accounting information system utilization. The findings reveal that financial training has a significant impact on both the adoption of accounting information systems and the quality of accounting records. Moreover, the utilization of accounting information systems is empirically shown to mediate the relationship between financial training and the quality of accounting records. These results imply that enhancing the scope and effectiveness of financial training programs can motivate MSME owners to implement accounting information systems more optimally, leading to financial records that are more accurate, relevant, and dependable. This study offers practical insights for stakeholders in formulating financial training initiatives to strengthen financial management practices within MSMEs.
Peran Audit Publik Dalam Meningkatkan Akuntabilitas Pengelola Keuangan Pemerintah: Suatu Tinjauan Literartur Fadhil, Naufan; 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.v6i2.6793

Abstract

The accountable management of public sector finances is one of the key elements in realizing the principles of good governance. Public auditing serves as a supervisory mechanism aimed at assessing compliance, fairness, and performance in the management of a country’s public finances. This study aims to analyze the role of public auditing in promoting accountability in public sector financial management.The research employs a descriptive qualitative approach through a literature review by collecting sources from academic journals, official documents related to public auditing, and relevant laws and regulations concerning financial accountability and public auditing. The study examines how public auditing contributes to accountability in financial management. The results indicate that public sector auditing plays a significant role in enhancing transparency, improving the quality of financial reporting, increasing the efficiency and effectiveness of government financial management, and strengthening oversight of government programs. Therefore, public auditing does not merely function as an inspection instrument, but also as a mechanism for strengthening accountability and as a crucial factor in increasing public trust in public sector finances.
Pengaruh Kompetensi Auditor Independensi Auditor Dan Etika Profesi Terhadap Laporan Audit: Sebuah Literatur Review Fadhil, Naufan; Kuntadi, Cris
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.v6i2.6794

Abstract

An audit report plays an important role as a means of professional coordination between auditors and stakeholders in assessing an entity’s financial statements. The validity of the information contained in the audit report contributes to building trust among investors, creditors, regulators, and other parties who have the authority to make economic decisions. Therefore, the audit report cannot be separated from the competence of the auditor who prepares it.The purpose of this article is to theoretically analyze the influence of auditor competence, auditor independence, and professional ethics on audit quality through a literature review study. The results of this study indicate that, in general, competence, independence, and professional ethics are interrelated and constitute important factors in producing independent and accurate audit reports. Consistent application of Auditor Competence, Auditor Independence, and Professional Ethics is expected to improve the quality of audit reports and enhance the confidence of stakeholders in the financial information presented.
Determinan Efektivitas Pelaporan Keuangan Survei UKM di Kabupaten Boyolali Aprilia Dista; Aris Eddy Sarwono
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.v6i2.6796

Abstract

Difficulties in preparing proper financial reports remain a common issue among small and medium enterprises (SMEs), particularly in producing information that is accurate and useful for decision-making. This condition highlights the importance of determining the main factors that contribute to enhancing the effecttiveness of financial reporting practices. This study examines the role of financial literacy, the use of accounting information systems, and training in enhancing the effectiveness of financial reporting among SMEs. A quantitative approach was applied using survey data collected from 100 SME actors in Boyolali Regency, selected based on specific criteria. The data were analyzed using multiple linear regression after passing instrument testing and classical assumption procedures. The findings reveal that financial literacy, the utilization of accounting information systems, and training each contribute positively to the effectiveness of financial reporting. Furthermore, these variables collectively explain a substantial portion of the variation in reporting quality. The findings suggest that strengthening financial knowledge, encouraging the adoption of accounting technology, and providing continuous training are essential steps in improving financial reporting practices among SMEs.
Peran Kepatuhan Wajib Pajak dalam Memediasi Pengaruh Digitalisasi Sistem Perpajakan terhadap Pendapatan Pajak Daerah Kota Bekasi Tahun 2026 Yusuf, Daud; Evi Nausta Pardede, Tiolina
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.v6i2.6798

Abstract

This study aims to analyze the effect of local tax system digitalization, including accessibility, system integration, and payment methods, on local tax revenue for individual taxpayers in Bekasi City in 2026, as well as to examine the role of taxpayer compliance as an intervening variable. The study population consists of all active PBB-P2 taxpayers in Bekasi City, totaling 713,881 taxpayers, with a sample of 200 respondents selected using accidental sampling. Data were collected through a closed-ended questionnaire using a 1–5 Likert scale. The analysis was conducted using descriptive statistics and Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 3. The results indicate that digital system accessibility facilitates taxpayers in fulfilling their obligations, system integration enhances administrative efficiency and supervision, and efficient and practical payment methods encourage higher compliance, which collectively contributes to increased local tax revenue. Taxpayer compliance also serves as a mediator, indirectly influencing the relationship between digitalization and tax revenue. These findings provide a basis for developing more responsive, transparent, and user-friendly digital tax services in Bekasi City.

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