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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 420 Documents
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Pengaruh Intensitas Pemeriksaan Pajak dan Penagihan Pajak Terhadap Penerimaan Pajak sebagai Kajian Literatur Anggara, Tommy
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : 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.v6i3.6929

Abstract

This study aims to examine the effect of tax audit intensity and tax collection on tax revenue in Indonesia through a literature review approach. The method employed is a library research design by analyzing ten scientific articles published between 2015 and 2025. The results indicate that tax audits consistently have a positive and significant effect on tax revenue, as they increase the probability of detection and enhance taxpayer compliance. Meanwhile, tax collection also contributes to state revenue, although its effectiveness tends to vary and remains suboptimal in certain cases. These findings are consistent with Deterrence Theory, which emphasizes the importance of enforcement and sanctions in encouraging tax compliance. Furthermore, this study identifies gaps in the implementation of tax collection, suggesting the need for policy optimization and improvements in tax administration quality. Therefore, an effective combination of tax audits and tax collection is expected to sustainably enhance tax revenue.
Pengaruh Konflik Audit, Skeptisisme Profesional dan Lowballing Terhadap Ketepatan Pemberian Opini Audit Dengan Etika Auditor Sebagai Variabel Moderasi Saptaningtyas, Angel; Jasman, Jasman
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : 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.v6i3.6979

Abstract

This study aims to analyze the influence of audit conflict, professional skepticism, and lowballing on the accuracy of audit opinion issuance, with auditor ethics as a moderating variable. This study employs a quantitative approach using data collected through a questionnaire distributed to auditors at Public Accounting Firms (PAFs) and analyzed using Partial Least Squares (PLS)-based Structural Equation Modeling (SEM) with the assistance of SmartPLS. The results indicate that audit conflict and professional skepticism have a positive and significant effect on audit opinions, while lowballing has a negative and significant effect on audit opinions. Additionally, auditor ethics also have a positive effect on audit opinions. In the moderation test, auditor ethics were found to significantly moderate the effects of professional skepticism and lowballing on audit opinions, but failed to moderate the effect of audit conflict on audit opinions. These findings indicate that enhancing professional attitudes and the application of sound auditor ethics are crucial for producing high-quality audit opinions; therefore, public accounting firms are expected to strengthen the application of professional ethics and control lowballing practices to maintain audit independence and quality.
Pengaruh Self- Esteem, Employability Skills, Dan Soft Skills Terhadap Kesiapan Kerja Siswa SMK: Studi Kasus Pada Siswa Kelas XII SMK Al-Ihsan Jakarta Barat Kristanto, Dwi; Naomi, Mika Faustina; Aris Wahyu Kuncoro; Pakpahan, Maruji
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : 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.v6i3.7016

Abstract

The primary role of Vocational High Schools (SMK) in producing a workforce ready for work is often hampered by students' low mental readiness and competency. This study was conducted to evaluate the influence of self-esteem, technical work skills, and soft skills on the level of work readiness of 12th-grade students at SMK Al-Ihsan, West Jakarta. A sample of 123 respondents was selected using probability sampling techniques from a population of 178 respondents. Data processing was performed using multiple linear regression analysis with the assistance of SPSS version 27. The results of the study partially indicate that self-esteem and technical work skills have a positive and significant effect on work readiness. Conversely, soft skills were found to have no significant effect on work readiness among 12th-grade students at SMK Al-Ihsan, West Jakarta. These findings indicate that self-esteem and technical work skills are key factors in building student work readiness. Schools are recommended to continue optimizing the development of students' character and communication skills to minimize competency gaps when entering the workforce.
Pengaruh Live Streaming Dan Persepsi Harga Terhadap Keputusan Pembelian Konsumen UMKM Di Tangerang Wahyudi, Widi; Marsin, Marsin; Aris Wahyu Kuncoro
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : 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.v6i3.7017

Abstract

The increasing intensity of competition among micro, small, and medium enterprises (MSMEs) in Tangerang City is encouraging businesses to utilize digital marketing strategies that create direct interactions with consumers. One emerging approach is live streaming, which allows for the delivery of product information in real time while fostering two-way communication between sellers and consumers. In addition to promotional strategies, price perception also plays a role in shaping consumers' evaluations of the product's value. This study aims to examine the influence of live streaming and price perception on MSME consumer purchasing decisions in Tangerang City. A quantitative approach was used, using a survey method with 50 MSME consumer respondents. Data collection was conducted using a five-point Likert-scale questionnaire that underwent validity and reliability testing. Data analysis included classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficients of determination. The results show that live streaming and price perception have a positive and significant effect on purchasing decisions, both partially and simultaneously. This finding confirms that the success of MSME digital marketing is determined not only by the intensity of interactive promotions, but also by the business owner's ability to build price perceptions that align with product value.
Pengaruh Struktur Modal Terhadap Profitabilitas Pada Perusahaan Manufaktur Sub Sektor Food And Beverages Yang Terdaftar Di Bursa Efek Indonesia Tahun 2021–2023 Nurulfa; Taufik, Haviz; Efrina, Liona
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : 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.v6i3.7025

Abstract

This study is motivated by the importance of capital structure in determining a company’s profitability. Capital structure, which is reflected by Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR), is an important factor that can affect Return on Equity (ROE) as an indicator of financial performance. This study aims to analyze the effect of DER and DAR on ROE in food and beverages manufacturing companies listed on the Bursa Efek Indonesia during the period 2021–2023. The research method used is a quantitative method with a panel data approach. Data analysis techniques use panel data regression processed using EViews software. The model used in this study is the Fixed Effect Model (FEM) as the best model. The results show that partially DER has a negative and significant effect on ROE, while DAR has a positive and significant effect on ROE. Simultaneously, DER and DAR have a significant effect on ROE. This indicates that capital structure plays an important role in improving company profitability.
Pengaruh Stabilitas Politik, Indeks Demokrasi, dan Foreign Direct Investment terhadap Pertumbuhan Ekonomi Negara Anggota OKI di Kawasan MENA Tahun 2020-2024 Lailia, Khusnul; Muthohar , Ahmad Mifdlol
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : 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.v6i3.7039

Abstract

This study aims to analyze the effect of political stability, democracy index, and Foreign Direct Investment (FDI) on economic growth in member countries of the Organization of Islamic Cooperation (OIC) in the Middle East and North Africa (MENA) region for the period 2020–2024. This study uses a quantitative approach with a panel data analysis method that combines cross-section and time series data. The data used is secondary data obtained from the World Bank, the International Monetary Fund (IMF), the Economist Intelligence Unit, and Worldwide Governance Indicators. The analysis models used include the Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM), with the selection of the best model through Chow, Hausman, and Lagrange Multiplier tests. The results of the study show that political stability does not have a significant effect on economic growth, while the democracy index and Foreign Direct Investment (FDI) have a positive and significant effect on economic growth. Simultaneously, political stability, the democracy index, and FDI have a significant effect on economic growth.
Analisis Sistem Pembiayaan Pada PT Federal International Finance Cabang Jambi Tumanggor, Cindia; Taufik , Haviz; Saputri , Eka Julianti Efris
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : 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.v6i3.7051

Abstract

This study aims to analyze the financing system at PT Federal International Finance Jambi Branch in 2026, including the processes of application, creditworthiness analysis, disbursement, monitoring, collection, as well as the constraints, effectiveness, and problems encountered. This study employed a descriptive qualitative method, with data collected through in-depth interviews, observation, and documentation. The informants consisted of the Branch Manager, Credit Analyst, Marketing Officer, and Collection Officer. The results show that the financing system has been implemented in a structured manner in accordance with Standard Operating Procedures (SOP), covering all stages from application to collection. However, in practice, several constraints were identified, particularly external factors such as inaccurate customer data, unstable income, and uncooperative customer behavior. In addition, several problems were found, including discrepancies between SOP and field conditions, limitations of data in credit analysis, pressure to achieve financing targets, and challenges in the collection process. The effectiveness of the financing system is considered fairly good but not yet optimal, as problematic financing still occurs. Therefore, improvements are needed in customer data validation, inter-departmental coordination, and strengthening monitoring systems to be more adaptive to field conditions.
Determinan Fiskal Dan Motivasi Manajerial Terhadap Transfer Pricing Dengan Ukuran Perusahaan Sebagai Variabel Moderasi Sigalingging, Fritles; Nausta Pardede, Tiolina Evi
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : 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.v6i3.7069

Abstract

This study aims to analyze the effect of effective tax rate, tunneling incentive, and bonus mechanism on transfer pricing practices, with firm size as a moderating variable in automotive companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach using secondary data obtained from annual financial reports and is analyzed using panel data regression. The model selection is conducted through Chow, Hausman, and Lagrange Multiplier tests, along with moderation testing to examine interaction effects. The results show that effective tax rate and bonus mechanism have a positive and significant effect on transfer pricing, while tunneling incentive has no significant effect. Furthermore, firm size is able to moderate the effect of effective tax rate on transfer pricing by strengthening the relationship, but is unable to moderate the effects of tunneling incentive and bonus mechanism. These findings indicate that tax factors and managerial incentives are the primary determinants of transfer pricing practices, while the influence of ownership structure and firm size moderation remains limited
Kebijakan Dividen sebagai Jembatan Finansial: Analisis Jalur antara Profitabilitas, Leverage, dan Nilai Perusahaan Syaibani, Muhammad Firnanda; Hariyanti , Widi; Siddiq , Faiz Rahman
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : 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.v6i3.7074

Abstract

The purpose of this research is to identify the relationship between business value, profitability, and leverage via the mediation of dividend policy. Companies dealing in basic materials that are listed on the Indonesia Stock Exchange from 2020 to 2023 make up the population in this research. Using a purposive sampling technique, 89 samples were collected over a 4-year period from 29 different firms for this research. Multiple linear regression and path analysis in SPSS version 21 were the data analytic techniques used in this study. This study found that leverage has no effect on dividend policy, profitability has no effect on firm value, dividend policy has no effect on firm value, profitability has no effect on dividend policy, firm value is affected by both leverage and profitability, and dividend policy cannot mediate the effect of either on firm value.
Pengaruh Kualitas Pelayanan Dan Layanan Fintech Terhadap Kepuasan Nasabah Bank BTN Kc Medan Ashilla, Fitriani; Anas, Amril; Lubis, Tina Muhardika Handayani; Sutedjo, Bambang; Lubis, Junaidi
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : 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.v6i3.7098

Abstract

In facing rapid technological developments and the increasing needs and expectations of customers, Bank BTN is required to continuously improve service quality while optimizing fintech-based services. These two aspects are essential factors that determine customer satisfaction in using banking services. High-quality service creates a positive experience for customers, while fintech services provide convenience, speed, and efficiency in conducting transactions. Therefore, this study was conducted to address the following research questions: (1) whether Service Quality has a significant effect on Customer Satisfaction, (2) whether Fintech Services have a significant effect on Customer Satisfaction, and (3) whether both variables simultaneously influence Customer Satisfaction at Bank BTN Medan Branch Office. This research employs a quantitative approach using a survey method. The sample consists of 100 respondents who are active customers of Bank BTN Medan Branch. The data were analyzed using multiple linear regression with the assistance of SPSS version 25.0. The results show that Service Quality has a positive and significant effect on Customer Satisfaction, indicating that better service quality leads to higher customer satisfaction. Additionally, Fintech Services also have a positive and significant effect on Customer Satisfaction, demonstrating that optimal utilization of digital services enhances customer comfort and satisfaction. Simultaneously, both variables significantly influence Customer Satisfaction. These findings provide theoretical contributions to the field of service marketing management and practical benefits for Bank BTN in improving service quality and digital innovation to maintain and strengthen customer loyalty.

Page 41 of 42 | Total Record : 420

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