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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 398 Documents
Pengaruh Inflasi BI Rate dan Nilai Tukar Terhadap Harga Saham Perusahaan Sub Sektor Property dan Real Estate Periode 2022-2024 Lani Ariani; Rispantyo Rispantyo
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.v6i2.6807

Abstract

This study was conducted to examine the significance of the effects of inflation, the BI Rate, and the exchange rate on stock prices of property and real estate sub-sector companies listed on the Bursa Efek Indonesia during the 2022–2024 period. The population consisted of 92 companies, and a purposive sampling technique was used to obtain 9 sample companies. The research employed a descriptive quantitative approach using panel data regression analysis with EViews 13 software. Secondary data, including stock closing prices, inflation, the BI Rate, and the Rupiah exchange rate, were obtained from the official websites of the Indonesia Stock Exchange, Bank Indonesia, and the Kementerian Perdagangan. The results indicate that changes in inflation and exchange rates do not have a significant effect on stock prices. In contrast, changes in BI Rate volatility have a negative and significant effect on stock prices. This suggests that the BI Rate is the dominant factor considered by investors in the property sector compared to other variables. As an implication, investors are advised to prioritize BI Rate analysis when making investment decisions, while property companies need to strengthen interest rate risk mitigation strategies to maintain the stability of stock prices traded in the capital market
Pengaruh Literasi Keuangan Persepsi Kemudahan dan Kepercayaan Terhadap Perilaku Penggunaan Sistem Pembayaran Digital QRIS Pada Mahasiswa FEB UNISRI Hijjatul Nur Wakhidah; Rispantyo Rispantyo
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.v6i2.6815

Abstract

This research seeks to examine how financial knowledge, the perceived simplicity of use, and trust impact the adoption of the Quick Response Code Indonesian Standard (QRIS) digital payment system by students at the Faculty of Economics and Business, Slamet Riyadi University Surakarta. A quantitative method is utilized in this study, involving primary data that was gathered through surveys distributed to FEB UNISRI students who are knowledgeable about and have previously utilized QRIS. The sampling method used was purposive sampling, which included a total of 100 student participants. The collected data was evaluated with multiple linear regression analysis through the SPSS software, following validity assessments, reliability assessments, and classical assumption evaluations. The findings reveal that financial literacy, perceived ease of use, and trust positively and significantly influence the behavior associated with QRIS usage. These results imply that increased financial literacy, enhanced perceived ease of use, and more robust trust in digital payment systems result in a higher frequency of QRIS usage among students in their everyday transactions. This study is anticipated to aid in advancing digital financial literacy and serve as a valuable reference for relevant parties in encouraging the uptake of cashless payment solutions among university students
Perilaku Keuangan Driver Ojek Online di Kota Surakarta Dalam Perspektif Akuntansi Keperilakuan Sanusi Dwiky Sanyoto; Rispantyo Rispantyo
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.v6i2.6816

Abstract

This research is based on the unstable and unpredictable nature of online motorcycle taxi drivers' income, which requires flexible financial management. In this situation, financial decisions are influenced by both rational considerations and psychological elements. This study aims to analyze how income is managed and expenditures are distributed, identify the impact of behavioral biases on financial decision-making, and understand how online motorcycle taxi drivers in Surakarta record and control their personal finances through a behavioral accounting perspective. This study uses a qualitative approach through in-depth interviews with online motorcycle taxi drivers as a source of information. Data are processed descriptively by linking field research findings with behavioral accounting concepts and behavioral bias theory. The results indicate that income management is carried out adaptively, prioritizing operational expenses and daily needs. Mental accounting factors, such as present bias, loss aversion, anchoring, and overconfidence, influence the financial decision-making process. Financial recording activities are carried out in a simple manner as an effort to control themselves. This research confirms that drivers' financial behavior does not strictly follow economic logic, making a behavioral accounting perspective relevant to explaining this phenomenon
Strategi Pemasaran Masyarakat Terhadap Mobile Banking Pada Bank 9 Jambi Syariah di Wilayah Kota Jambi Nurul Wirdah; Usdeldi Usdeldi; Nur Fitri Martaliah
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.v6i2.6821

Abstract

This study aims to examine the community marketing strategy for mobile banking at Bank 9 Jambi Syariah in Jambi City and its constraints. The problem in this study is that Bank 9 Jambi Syariah is one of the most popular banks among the community. Mobile banking services allow customers to conduct various transactions without the need for a banker, such as transferring money between accounts. Other banks also offer mobile banking services, but Bank 9 Jambi's customer base has grown significantly. What is the community marketing strategy for mobile banking at Bank 9 Jambi Syariah in Jambi City? To answer this question, the researcher used a qualitative research approach. The sample used in this study was Bank 9 Jambi Syariah, located in Jambi City. The analysis used in this study was descriptive qualitative analysis. The results of this study indicate that Bank 9 Jambi Syariah's community marketing strategy for mobile banking in Jambi City. The aim is to increase promotional activities, minimize tariff strategies with optimal results, and streamline the registration process. The challenge faced by Bank 9 Jambi Syariah in marketing its mobile banking services lies in promotion. Bank 9 Jambi's promotions have been poorly received by rural communities due to a lack of technological understanding and limited outreach.
Pengaruh Kualitas Laporan Keuangan dan Sistem Pelaporan terhadap Akuntabilitas Kinerja Keuangan dengan Komitmen Organisasi sebagai Variabel Moderasi : Pada Organisasi Perangkat Daerah Kabupaten Boyolali Wahyu Nur Eviana; Djoko Kristianto
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.v6i2.6823

Abstract

This study aims to analyze the influence of financial statement quality and reporting systems on financial performance accountability with organizational commitment as a moderating variable in Regional Government Organizations (OPD) of Boyolali Regency. This research employs a quantitative approach using primary data obtained through questionnaires distributed to employees involved in financial management within OPD in Boyolali Regency. The sampling technique used purposive sampling with a total of 100 respondents. Data analysis was conducted using SPSS through several testing stages, including instrument quality tests consisting of validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination analysis. In addition, the moderating variable was tested using Moderated Regression Analysis (MRA) to determine the role of organizational commitment in strengthening the relationship between the independent variables and financial performance accountability. The results indicate that financial statement quality has a positive and significant effect on financial performance accountability. The reporting system also has a positive and significant effect on financial performance accountability. Furthermore, organizational commitment is proven to strengthen the relationship between financial statement quality and financial performance accountability, as well as strengthen the influence of the reporting system on financial performance accountability. These findings indicate that improving the quality of financial statements, enhancing the effectiveness of reporting systems, and strengthening organizational commitment among government officials are important factors in supporting better financial performance accountability in local government institutions.
Pengaruh Literasi Keuangan, Self-control Keuangan, dan Gaya Hidup Terhadap Akuntabilitas Pengelolaan Keuangan pada Mahasiswa Akuntansi di Surakarta Ayu Intan Febriana; Fadjar Harimurti
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.v6i2.6827

Abstract

This study analyzes the determinants of financial management accountability among accounting students in Surakarta, which is triggered by the gap between academic competency and consumer behavior in the field. Using a quantitative approach and a sample of 380 students, the study examined the variables of financial literacy, self-control, and lifestyle using multiple linear regression analysis. Field findings indicate that financial literacy, self-control, and lifestyle contribute positively and significantly to improving students' financial accountability, both individually and collectively. Financial literacy was identified as the variable with the strongest influence. These findings provide implications for higher education institutions to focus not only on the cognitive aspects of finance, but also on strengthening financial character and student self-control
Pengaruh Teman Sebaya, Self control, dan Literasi Keuangan Terhadap Pengelolaan Keuangan Pribadi Mahasiswa Penerima Beasiswa Bank Indonesia Solo Carmelita Devina Cristy; Fadjar Harimurti
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.v6i2.6828

Abstract

This study investigated the influence of peers, self-control, and financial literacy on the personal financial management of Bank Indonesia (GenBI) scholarship recipients in Solo. A comprehensive quantitative survey was conducted, in which all 300 scholarship recipients participated. Primary data were collected via questionnaires and analyzed using multiple linear regression. The analysis revealed a positive and significant influence on personal financial management. Of the three factors, self-control made the largest contribution. Simultaneously, the research model was able to explain 39.7% of the variance in the students' financial management. These results confirm that financial behavior is determined not only by financial literacy but also by psychological factors as well as social and environmental influences
Strategi Pemasaran Dalam Meningkatkan Penjualan Produk Samase di Salimah Fashion Sungai Kambang Telanaipura Kota Jambi M. Rezha Rizqullah Vahlevi Abas; M. Nazori; Ahmad Syukron Prasaja
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.v6i2.6829

Abstract

The purpose of this thesis is to determine the Marketing Strategy in Increasing Sales of Samase Products at Salimah Fashion Sungai Kambang Jambi, Telanaipura District, Jambi City. This thesis uses a qualitative approach, the informants in this study are shop owners, shop employees and buyers, using data collection methods through observation, interviews, and documentation. The results of the study show the sharia marketing strategy at the Salimah Fashion Shop, including prioritizing the honesty of the products sold so that consumers do not feel cheated by the products offered, the company also continues to offer discounts and additional bonuses to add information for consumers who want to buy clothes, different offerings, serving better, maintaining the company's image and managing customer complaints. The obstacles faced in marketing and such as information is not up to date and human resources are limited. The solutions taken include openness of information and conducting socialization
Analisis Kelayakan Usaha Pada UMKM Alumnistore Indonesia Di Kabupaten Jombang Hariyanti, Fadilah Fajar Imama; Rahmawati , Ita
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.v6i2.6836

Abstract

This study aims to analyze and determine the level of business feasibility in the Indonesian Alumnistore convection MSME located in Jombang Regency using a quantitative descriptive research approach. This study examines two main aspects, namely non-financial aspects and financial aspects. Data related to non-financial aspects are analyzed using qualitative techniques through an assessment of business feasibility indicators, while financial aspect data are analyzed quantitatively using the investment criteria assessment method. The results of the non-financial aspect analysis indicate that from the market and marketing side, the business has fulfilled the marketing mix elements (product, price, promotion, and distribution). In the technical and technological aspects, product planning, technology selection, location determination, layout, inventory management, and quality control have been in accordance with feasibility standards. Management and human resource aspects are also considered feasible, reviewed from the labor procurement system, compensation, integration, maintenance, and termination of employment. From the legal aspect, the business has complete legality, and in the environmental aspect it has fulfilled the AMDAL requirements. Meanwhile, the results of the financial analysis show a Payback Period (PP) value of 3 years and 27 days; The Net Present Value (NPV) is Rp95,820,887; the Internal Rate of Return (IRR) is 26.98%; the Profitability Index (PI) is 1.19; and the Accounting Rate of Return (ARR) is 74.5%. Based on the overall analysis results, the Alumnistore Indonesia convection is declared feasible to run and develop.
Penyusunan Anggaran dan Realisasi Anggaran sebagai Alat Penilaian Kinerja Perusahaan: Kajian Literatur Aji Siswanto, Wahyu; Nausta Pardede, Tiolina Evi
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.v6i2.6854

Abstract

This study aims to analyze the role of budget preparation and budget realization as tools for assessing corporate performance through a literature review. In a complex and dynamic business environment, organizations require effective control mechanisms to ensure optimal resource utilization and the achievement of organizational objectives. This research employs a Systematic Literature Review (SLR) method, selecting articles from indexed national and international journals published between 2015 and 2025. The review process includes identification, selection, data extraction, and synthesis of findings from ten relevant studies. The results indicate that participative budget preparation enhances managerial involvement, commitment, and accountability, while evaluating budget realization enables management to identify deviations and take corrective actions. Furthermore, the implementation of performance-based budgeting and both financial and non-financial performance indicators improves the effectiveness of control and transparency in organizational performance. These findings support the application of Management Control Theory, Agency Theory, and Participation Theory, emphasizing the importance of control, accountability, and engagement within the budgeting system.