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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 398 Documents
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Pengaruh Sistem Informasi Akuntansi, Literasi Keuangan, Manajemen Kas dan Modal Terhadap Kinerja Keuangan Pada Mitra UMKM Alfamart Kebayoran Lama Dendyansyah, Dendyansyah
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.v6i2.6859

Abstract

This study aims to examine the role of financial management in improving the financial performance of Alfamart's MSME partners by researching the use of accounting information systems, financial literacy levels, cash management practices, and business capital. This study uses a descriptive quantitative approach by distributing questionnaires to 60 MSME actors who are Alfamart partners in Kebayoran Lama, selected using accidental sampling techniques. The data analysis used included multiple linear analysis and hypothesis testing. The results indicate that although MSMEs obtain market access support through partnership programs, there are still limitations in cash flow management and financial recording that can affect business consistency. Cash management was found to have an effect on financial performance, with a tangible contribution to facilitating operational activities and controlling cash flow. Meanwhile, accounting information systems, financial literacy, and capital did not show a significant effect on the financial performance of Alfamart Kebayoran Lama MSME partners
Pengaruh Informasi Biaya Relevan dan Pengendalian Internal terhadap Pengambilan Keputusan Manajemen Pada Perusahaan Manufaktur sebagai Kajian Literatur Hernawan, Danar; 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.v6i2.6866

Abstract

This study aims to examine the influence of relevant cost information and internal control on managerial decision-making in manufacturing companies through a literature review approach. This research employs the Systematic Literature Review (SLR) method to systematically identify, evaluate, and synthesize previous studies related to the research topic. The data sources were obtained from national and international scientific journal articles published between 2015 and 2025 and accessed through several academic databases such as Google Scholar and Garuda. The analysis process was conducted by selecting articles based on topic relevance, publication quality, and their relation to the research variables. The results of the literature review indicate that relevant cost information plays an important role in assisting management in evaluating various decision alternatives more rationally and efficiently. In addition, effective internal control systems help ensure the reliability of accounting information and minimize the risk of errors in the decision-making process. Therefore, the integration of relevant cost information and effective internal control systems can improve the quality of managerial decision-making in manufacturing companies
Hubungan Transparansi Biaya dan Pengendalian Biaya (Cost Control) terhadap Efisiensi Operasional Pada Perusahaan Manufaktur: Kajian Literatur Setiani Prayitno, Erieka; 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.v6i2.6873

Abstract

This study aims to examine the influence of relevant cost information and internal control on managerial decision-making in manufacturing companies through a literature review approach. This research employs the Systematic Literature Review (SLR) method to systematically identify, evaluate, and synthesize previous studies related to the research topic. The data sources were obtained from national and international scientific journal articles published between 2015 and 2025 and accessed through several academic databases such as Google Scholar and Garuda. The analysis process was conducted by selecting articles based on topic relevance, publication quality, and their relation to the research variables. The results of the literature review indicate that relevant cost information plays an important role in assisting management in evaluating various decision alternatives more rationally and efficiently. In addition, effective internal control systems help ensure the reliability of accounting information and minimize the risk of errors in the decision-making process. Therefore, the integration of relevant cost information and effective internal control systems can improve the quality of managerial decision-making in manufacturing companies
Pengaruh Kebijakan Efisiensi Anggaran Terhadap Peningkatan Kinerja Keuangan Di BKPSDM Kabupaten Bantul Riswanto, Riswanto; Firdarini, Khoirunnisa Cahya
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.v6i2.6882

Abstract

Public financial management requires regional organizations to use budgets efficiently to support organizational goals and public services. In practice, local governments need to implement budget efficiency policies to improve the quality of spending while maintaining the financial performance of the organization. This study aims to analyze the implementation of budget efficiency policies and their implications for financial performance at the Bantul Regency Civil Service and Human Resource Development Agency. The study uses a qualitative descriptive approach to examine the implementation of budget efficiency policies and their impact on organizational financial management. Data were collected through interviews, observations, and documentation of twelve informants involved in budget management at the agency. Data analysis was conducted through the stages of data reduction, data presentation, and conclusion drawing with validity testing using source and technique triangulation. The results of the study indicate that the implementation of budget efficiency policies encourages more selective spending, strengthens expenditure control, and improves alignment between budget planning and realization. These conditions contribute to improved organizational financial performance and strengthen the accountability of regional financial management. These findings indicate that the implementation of appropriate budget efficiency policies can improve the effectiveness of financial management and support the implementation of performance-based budgeting in local government agencies.
Pengaruh Total Quality Management dan Sistem Pengendalian Manajemen terhadap Kinerja Perusahaan pada Perusahaan Manufaktur di Indonesia sebagai Kajian Literatur Nurhalizah, Intan; 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.v6i2.6885

Abstract

This study aims to analyze the influence of Total Quality Management (TQM) and Management Control Systems (MCS) on firm performance, particularly in manufacturing companies in Indonesia. Firm performance is an important indicator in assessing operational effectiveness, productivity, and organizational competitiveness. TQM focuses on continuously improving product and process quality through the involvement of all members of the organization, while MCS plays a role in ensuring that all company activities are carried out in accordance with established strategic objectives and policies. This research employs a Systematic Literature Review (SLR) approach by analyzing scientific articles and both national and international journals published between 2015 to 2026. The results of the literature synthesis indicate that TQM and MCS have a positive and significant impact on firm performance, both individually and when integrated. Furthermore, the successful implementation of these two systems is strongly influenced by internal organizational factors, including organizational culture, management commitment, and employee participation. This study provides theoretical contributions to the development of management accounting literature and practical implications for management in designing strategies to improve firm performance.
Pengaruh Corporate Social Responsibility (Csr) Terhadap Kesejahteraan Masyarakat Pada PT Indonesia Fibreboard Industry Tbk di Desa Mendis Jaya Umi Muzakiyatul Laila; Sri Rahma; Rabiyatul Alawiyah
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.v6i2.6891

Abstract

The implementation of Corporate Social Responsibility (CSR) continues to develop along with the growing awareness of companies toward community welfare. PT Indonesia Fibreboard Industry Tbk (IFI), located in Mendis Jaya Village, Musi Banyuasin Regency, carries out various CSR programs in the fields of education, economy, and health aimed at improving community welfare. CSR plays an essential role not only as a form of social responsibility but also as a strategy to build harmonious relations between the company and the community. This study employed a quantitative method with 98 respondents who are beneficiaries of PT IFI’s CSR programs. The results show that CSR in the fields of education and economy has a positive effect on community welfare, while CSR in health has no significant effect. Simultaneously, the three CSR fields contribute 21% to community welfare, indicating that other factors 79% outside beyond CSR also influence welfare in Mendis Jaya Village
Implementasi Sistem Point of Sale (POS) pada UMKM Kuliner dengan Pendekatan COSO dan TAM Kurnia Indri Yani; Bambang Widarno
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.v6i2.6892

Abstract

This research aims to analyze the implementation of the Point of Sale (POS) system in culinary MSMEs in Solo Raya using the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and Technology Acceptance Model (TAM) approaches. Through a qualitative descriptive method with interview, questionnaire, and documentation techniques, the results indicate that the effectiveness of COSO-based internal control has been performing well, as evidenced by the audit trail feature to mitigate the risk of data manipulation, while from the TAM perspective, users show a very high level of technology acceptance as the system provides ease, benefits, and a positive usage attitude in accelerating financial reporting. However, constraints were found in the accountability aspect due to the practice of using shared accounts among staff, making personal transaction tracking difficult to perform. Thus, although efficiency and digital control are already strong, strengthening authorization procedures and user identity is necessary to enhance overall system integrity
Strategi Islamic Estate Planning dalam Pembagian Harta Warisan Berdasarkan Hukum Faraidh Muhammad Firmansyah; Priyonggo Suseno
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.v6i2.6898

Abstract

Inheritance planning in Islam is part of wealth management, encompassing both material and spiritual aspects. The distribution of assets is carried out fairly in accordance with Islamic law through the faraidh system to maintain harmony and blessings. In addition to faraidh, planning can also involve gifts, Islamic insurance, and waqf to prevent conflict and ensure that assets benefit the family and community.The goal of Islamic inheritance planning is to ensure the distribution of assets in accordance with Islamic estate planning principles and the laws of faraidh, to create justice, prevent disputes, and emphasize inheritance as an act of worship and a moral responsibility. Furthermore, the use of gifts, waqf, and Islamic insurance aims to ensure that assets continue to provide benefits and blessings on an ongoing basis. Inheritance planning has been implemented in accordance with the principles of faraidh and Islamic provisions, with a properly calculated heir structure. This demonstrates the alignment between planning practices and Islamic law. However, formal legal aspects need to be strengthened by creating a will that is valid according to Islamic law and state law. Therefore, it is recommended to involve an attorney or notary to ensure the distribution of assets is fair, valid, and free from disputes

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