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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 420 Documents
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Tinjauan Literatur atas Peran Karakteristik Auditor dalam menentukan Fee Audit dan Implikasinya terhadap Kualitas Audit Rizwandi, Hafiz Fazie; Tantri, Gita Khaliana; Sasmedi, Bagas Fathias; Widaningsih, Mimin
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.v6i3.7102

Abstract

Audit quality is an important aspect in maintaining the credibility of financial statements and reducing information asymmetry between management and stakeholders. Although several studies have examined the relationship between auditor characteristics, audit fees, and audit quality, the findings remain varied and have not been comprehensively reviewed. This article aims to present a literature review on the role of auditor characteristics in determining audit fees and their implications for audit quality. This study employs a literature review method with narrative-qualitative analysis of articles from SINTA and Scopus indexed journals over the past ten years. The results indicate that audit fee determination is influenced by auditor characteristics, including public accounting firm reputation, professional experience, and gender, while also reflecting audit effort intensity, client complexity, and engagement risk. Meanwhile, audit quality is affected by several factors, such as auditor competence and experience, independence, public accounting firm reputation, and auditors’ understanding of clients’ internal control systems. The relationship between audit fees and audit quality shows mixed results, where higher fees may enhance audit quality through increased audit effort, but may also reduce audit quality if they create economic dependence that compromises auditor independence. These findings highlight the importance of considering auditor characteristics in determining audit fees to ensure that audit quality is maintained.
Pengaruh Kepemilikan Saham Asing, Leverage, dan Capital Intensity terhadap Tax Avoidance dengan Manajemen Laba sebagai Variabel Intervening (Studi Empiris pada Perusahaan Sektor Manufaktur di BEI Tahun 2020–2024) Tuanda Jhonson Purba, Tri; 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.v6i3.7115

Abstract

This study aims to analyze the effect of foreign share ownership, leverage, and capital intensity on tax avoidance with earnings management as an intervening variable in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study employs a quantitative approach using secondary data obtained from the companies’ annual financial reports. The sample was determined through purposive sampling techniques based on specific criteria, resulting in 97 companies that met the research requirements. The analytical method applied is panel data regression using the Fixed Effect Model (FEM) approach to examine the relationships among variables both partially and simultaneously. The findings indicate that foreign share ownership, leverage, and capital intensity each have a negative and significant effect on tax avoidance. These results suggest that higher levels of foreign ownership, leverage, and capital intensity tend to reduce the likelihood of companies engaging in tax avoidance practices. Furthermore, the Sobel test results reveal that earnings management is capable of mediating the effect of foreign share ownership on tax avoidance. However, earnings management is not proven to mediate the relationship between leverage and capital intensity on tax avoidance in the manufacturing companies examined in this study.
Analisis Literasi Keuangan dan Hambatan Adopsi Digitalisasi pada UMKM Sektor Kuliner : Studi Kasus Warung Makan Selera Asal Saputri, Ayu Mulya; Maharani, Edwi Fanesia; Rahajuni, Dijan; Anggraeni, Oki
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.v6i3.7134

Abstract

Financiall literacy and digital transformation have emerged as two critical pillars in driving the growth and sustainability of Micro, Small, and Medium Enterprises (MSMEs), especially within the culinary sector. The rapid expansion of digital technology presents substantial opportunities for business owners to broaden their market rearch, streamline operational processes, and facilitate more accessible transactions. Nevertheless, the rate of digital adoption among MSMEs continues to lag behind expectations. This study seeks to examine the extent to which financial literacy influences the barriers encountered by MSMEs in adopting digital technology, drawing on case study of Warung Makan Selera Asal in Purwokerto. A descriptive qualitative approach was employed, with data gathered through in-depth interviews, direct field observation, and documentation, further indicate that while the business owner demonstrates a foundational understanding of financial management, the practical application of this knowledge remains constrained, as evidenced by reliance on manual bookkeeping and the absence of a clear boundary between personal and business finances. Furthermore, digital adoption has yet to reach an optimal level, hindered by factors including insufficient human resource capacity, skepticim toward the reability of digital systems, and the perceived burden of costs assosiated with digital platforms. These findings suggest that financial literacy contributes to shaping MSMEs’ readiness for digital adoption, yet does not function as the sole determinant. According, a well-rounded strategy encompassing capacity building initiatives and sustained external support is essential to accelerate digital adoption and strengthen overall MSMEs performance.
Peran Mekanisme Pengawasan dalam Memediasi Hubungan antara Transparansi dan Akuntabilitas Pengelolaan Subsidi Publik Coelho, Agostinho; Rodriques, Julião Henriques; Pinto, Mateus; Pereira, Benigno
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.v6i3.7152

Abstract

This study aims to analyze the mediating role of oversight mechanisms in the relationship between transparency and accountability in the management of public subsidies in Timor-Leste. The research addresses the gap that increased transparency does not automatically lead to substantive accountability without effective oversight. A quantitative explanatory approach was employed, using questionnaire data collected from 46 officials involved in public subsidy management at the Ministry of Higher Education, Science, and Culture of Timor-Leste. Data were analyzed using path analysis with SPSS software. The findings show that transparency has a positive and significant effect on oversight mechanisms (β=0.739) and on accountability (β=0.837). Oversight mechanisms also have a positive and significant effect on accountability (β=0.594) and fully mediate the relationship between transparency and accountability (indirect effect = 0.509). The implications confirm that transparency alone is insufficient to ensure accountable public subsidy governance without effective oversight systems. This study recommends strengthening internal and external oversight mechanisms, enhancing auditor capacity, and developing digital-based oversight to improve the effectiveness and credibility of public subsidy management in Timor-Leste.
Analisis Pola Konsumsi Daging Ayam Broiler Dan Ayam Lokal Pada Masyarakat: Kajian Faktor Harga Dan Preferensi Konsumen Di Distrik Liquiça Dan Aileu, Timor-Leste Pereira, Benigno; Coelho, Agotinho; Rodriques, Julião Henriques; Pinto, Mateus
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.v6i3.7165

Abstract

This study aims to analyze the consumption patterns of imported broiler chicken and local chicken in Timor-Leste by emphasizing the influence of price, consumer preferences, and socio-cultural factors in Liquiça and Aileu. A mixed-methods approach was employed through household surveys involving 290 respondents and key informant interviews, with data analyzed using descriptive statistics, binary logistic regression, factor analysis, and conjoint analysis. The results indicate that communities in Liquiça tend to prefer imported broiler chicken due to affordability and market availability, while communities in Aileu show stronger preferences for local chicken driven by cultural values and perceived quality. Price emerged as the primary determinant (45%) of consumption decisions; however, cultural attachment maintained relatively strong demand for local chicken. Geographic location, cultural values, and taste preferences were found to significantly influence poultry consumption patterns. These findings provide an empirical foundation for region-based food policy development to strengthen sustainable food security in Timor-Leste.
Pengaruh Pengungkapan Environmental, Social, and Governance (ESG) terhadap Keputusan Investasi: Regulasi Pemerintah sebagai Variabel Moderasi Azzakhusna, Famita; Triyono, Triyono; Hidayati, Arina
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.v6i3.7189

Abstract

The purpose of this study is to examine the influence of Environmental, Social, and Governance (ESG) disclosure on investment decisions, with government regulations as a moderation variable. The motivation for this research is the growing investor interest in corporate sustainability practices and the importance of regulation in enhancing the credibility of ESG information in the capital market. This study uses an explanatory quantitative approach. The data used is secondary data obtained from the company's annual reports, sustainability reports, and ESG databases listed on the Indonesia Stock Exchange for the period 2020-2024. The research sample was selected using a purposive sampling technique. SPSS 27 was used for data analysis, with Panel data regression and Moderated Regression Analysis (MRA) applied. The results show that ESG disclosures have a positive and significant impact on investment decisions. These findings imply that companies with higher levels of ESG disclosure are associated with fewer negative investment responses from investors. In addition, government regulations have been found to strengthen the link between ESG disclosures and investment decisions across environmental, social, and governance dimensions. The results are consistent with the theory of Perceived Firm Legitimacy, which holds that a company's legitimacy increases when it meets the social and regulatory expectations that apply to it. This research theoretically contributes to the development of ESG literature and corporate legitimacy, as well as has practical implications for companies and regulators, by improving the quality of ESG disclosure and the effectiveness of sustainability regulations to support sustainable investments.
Pengaruh Risiko Likuiditas Dan Risiko Kredit Terhadap Kinerja Keuangan Perbankan Melalui Kualitas Aset Yuliastuti, Ririn; Apriyanto, Gaguk; Sihwahjoeni, Sihwahjoeni
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.v6i3.7197

Abstract

This study examines the mediating role of asset quality in the relationship between liquidity risk, credit risk and banking financial performance. Using panel data from 11 commercial banks listed on the Indonesia Stock Exchange during 2022-2024, this research employs path analysis and multiple linear regression. The findings reveal that liquidity risk (LDR) and credit risk (NPL) significantly influence asset quality (AQR), with credit risk showing a stronger effect (β=0.668, p<0.001). However, neither liquidity risk nor credit risk directly affects financial performance (ROA). Asset quality emerges as a full mediator, demonstrating a significant negative effect on ROA (β=-1.122, p<0.001). The indirect effects through asset quality are -0.0325 for liquidity risk and -0.7494 for credit risk. These results highlight that asset quality serves as a critical transmission mechanism, providing more comprehensive signals to investors than NPL or LDR alone. This study contributes to signaling theory and financial intermediation theory by demonstrating that the relationship between banking risks and profitability operates through complex mechanisms rather than direct pathways. 
Gender Responsive Budgeting and Equitable Development in Karawang Regency Hidayati, Arina; Azzakhusna , Famita
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.v6i3.7208

Abstract

This study aims to analyze the implementation of Gender-Responsive Budgeting (GRB), the relationship between economic growth and gender development, and the condition of gender equality within the industrial sector in Karawang Regency. The study employs a descriptive qualitative approach using literature review methods and secondary data analysis derived from regional government documents, Statistics Indonesia (BPS), the Regional Medium-Term Development Plan (RPJMD), and previous scholarly studies. The research focuses on the analysis of public expenditure realization, regional economic growth, gender development, and women’s employment opportunities within Karawang’s industrial areas. The findings indicate that Karawang has experienced relatively strong economic growth driven by industrialization and increasing regional investment. Regional budget realization also demonstrates high levels of efficiency and effectiveness, including a significant increase in the Gender-Responsive Budgeting (GRB) ratio. Furthermore, the improvement in the Gender Development Index (GDI) reflects progress in gender development, particularly in the areas of education, health, and women’s quality of life. However, the study also reveals that the benefits of economic growth have not yet been distributed inclusively. Gender disparities remain evident in labor force participation, wage levels, educational access, and male dominance in strategic positions within the industrial sector. Therefore, stronger gender mainstreaming policies are required through optimizing GRB implementation, strengthening the protection of women workers, expanding access to education and vocational training, and improving development policy monitoring to ensure that economic growth is accompanied by equitable and sustainable development.
Pengaruh Good Corporate Governance dan Profitabilitas Terhadap Nilai Perusahaan Tanuwijaya, Patricia; Trisnawati, Luh Putu Puji
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.v6i3.7365

Abstract

Firm value is one of the important indicators used by investors to assess a company's performance and future prospects. Efforts to increase firm value can be achieved through the effective implementation of Good Corporate Governance (GCG) and optimal profitability management. This study aims to analyze the effect of Good Corporate Governance, proxied by the board of directors, audit committee, and institutional ownership, as well as profitability, on firm value in infrastructure sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This study employed a quantitative approach using secondary data obtained from companies’ annual reports and financial statements. The sample was selected using a purposive sampling method based on predetermined criteria, resulting in 90 observations. Data were analyzed using panel data regression with the assistance of EViews 13 software. The results indicate that the board of directors and audit committee have no significant effect on firm value. Meanwhile, institutional ownership and profitability have a positive effect on firm value. These findings suggest that the role of institutional investors in monitoring management, as well as a company’s ability to generate profits, can enhance investor confidence and increase firm value. This study implies that companies should strengthen monitoring mechanisms through institutional ownership and improve profitability performance to enhance firm value from investors’ perspectives. The findings are expected to serve as a reference for corporate management and investors in making economic decisions.
Analisis Strategi Pemasaran Digital untuk Peningkatan Penjualan UMKM di Kecamatan Paiton Khotibul Umam; Moh. Fakhri Siddiqi
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Mei: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v5i2.7829

Abstract

This study aims to analyze the application of digital marketing strategies in increasing sales for Micro, Small, and Medium Enterprises (MSMEs) in Paiton Subdistrict, Probolinggo Regency, as well as to identify the factors that support and hinder their implementation. The study employed a descriptive qualitative method using a case study approach on three MSMEs: UUS Hassanah Hijab/QIQI Hijab, AZ Cell, and Virgin. Data were collected through semi-structured interviews, observations, and documentation, then analyzed using the Miles and Huberman interactive model, which includes data reduction, data presentation, and drawing conclusions. Data validity was tested through triangulation of sources, techniques, and time. The results show that MSME operators have understood the concept of digital marketing and developed their competencies independently. The platforms utilized include TikTok, Shopee, Facebook, Lazada, Tokopedia, Instagram, and WhatsApp Business, with strategies such as posting visual content, promotions, product information updates, and live streams. The implementation of these strategies has been shown to increase sales volume, revenue, market reach, and the number of customers. Supporting factors include easy internet access and high social media usage, while the main challenges include changes in platform algorithms, business competition, limited internet connectivity, and the challenge of maintaining creativity and consistency in promotional content.

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