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Contact Name
Febri Adi Prasetya
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aqham.elashfa@gmail.com
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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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Jawa tengah
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 426 Documents
Analisis Potensi Peningkatan Pendapatan Asli Daerah di Kabupaten Tulungagung Ria Cristin; Ana Waritsatul Firdaus; Fanida, Eva Hany; Fitrie, Revienda Anita
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.v6i3.7037

Abstract

The Tulungagung Regency Government conducted this research based on the provisions of Article 23 of Law Number 13 of 2019 concerning Reports and Evaluation of Regional Government Implementation. This study aims to analyze the performance achievements of the Tulungagung Regency Government in 2022 based on the Summary Report on Regional Government Implementation (RLPPD). This research used a quantitative descriptive method with a document analysis approach to data on macro performance achievements, basic services, regional financial management, and regional innovation. The analysis results indicate that Tulungagung Regency's macro performance in 2022 experienced significant improvement, as evidenced by increases in the human development index, economic growth, and per capita income, as well as a decrease in the poverty rate. However, unemployment and income inequality remain challenges that require attention. Overall, the 2022 RLPPD of Tulungagung Regency reflects relatively good Regional Government performance, but continues to require continued efforts to improve the quality of public services and equitable distribution of public welfare.
Analisis Pengaruh Tingkat Penyelesaian Tindak Lanjut Rekomendasi Hasil Pemeriksaan BPK dan Kemandirian Keuangan terhadap Indeks Pembangunan Manusia di Provinsi Kalimantan Tengah Periode 2019-2023: Risenawati, Olivia Julia Nesya; Muhammad Ichsan Diarsyad; Ade Yuniati; Sifera Patricia Maithy
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.v6i3.7232

Abstract

The Human Development Index (HDI) is a key indicator of regional development success through health, education, and living standard dimensions, where its achievement is significantly influenced by governance and fiscal capacity. This study aims to analyze the effect of the Completion Level of BPK's Audit Recommendation Follow-Up (TLRHP) and Financial Independence on HDI in Central Kalimantan Province for the 2019-2023 period. Based on Stewardship Theory, the local government is positioned as a steward of public trust responsible for converting the budget into community welfare through audit accountability and financial independence. Multiple linear regression analysis on panel data is the quantitative method employed in this study covering 15 local government entities with a total of 75 observations. In its testing, this study applies Natural Logarithm (LN) transformation to mitigate non-normal data variance to meet valid regression model criteria. The partial results show that the TLRHP Completion Level has a positive and significant effect on HDI. This provides evidence that every rupiah saved from inefficiency through audit follow-up, as stated in the Regional Audit Result Summary (IHPD) document, can optimize public sector spending. Furthermore, Financial Independence is also proven to have a positive and significant effect on HDI, indicating that regional fiscal flexibility facilitates the independent funding of basic service innovations. Both variables have a considerable impact at the same time, with a 23.7 percent coefficient of determination. The policy implications of this research emphasize that compliance with BPK recommendations is not merely an administrative obligation but a strategic mechanism for local governments in Central Kalimantan to ensure budget effectiveness in improving the quality of life sustainably.         
Pengaruh Transparasi Informasi Keuangan, Akuntabilitas Pengelolaan Aset dan Reputasi Perusahaan Terhadap Kepercayaan Konsumen Pada CV Bintang Artha Gemilang Nurlia, Rina; Roni , Roni; Dumadi , Dumadi; Nasiruddin, Nasiruddin
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.v6i3.7241

Abstract

This study aims to analyze the influence of financial information transparency, asset management accountability, and corporate reputation on consumer trust in CV. Bintang Artha Gemilang. The study employed a quantitative approach with an explanatory method and a cross-sectional design. The study population consisted of 170 consumers who had purchased land plots. The sample was determined using the Slovin formula with a 5% margin of error, resulting in a minimum sample size of 119 respondents. The study successfully obtained data from 131 respondents who met the research criteria. Data collection was conducted using a questionnaire with a five-point Likert scale, while data analysis was conducted using multiple linear regression with SPSS version 25. The results show that financial information transparency significantly influences consumer trust with a significance value of 0.001. Asset management accountability significantly influences consumer trust with a significance value of 0.000. Corporate reputation also significantly influences consumer trust with a significance value of 0.000 and is the most dominant variable with a regression coefficient of 0.371. Simultaneously, financial information transparency, asset management accountability, and corporate reputation significantly influence consumer trust. The coefficient of determination results show an Adjusted R Square value of 0.287, indicating that the independent variables explain 28.7% of consumer trust, with the remainder influenced by factors outside the study.
Pengaruh Financial Distress dan Investment Opportunity Set terhadap Kebijakan Dividen Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2022-2024 Patricia Yosephine Syahrani Marbun; Esa Setiana; Zainal, Andri; Situmeang, Chandra
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.v6i3.7244

Abstract

Dividend policy is an important decision regarding the distribution of profits to shareholders, which is influenced by the company’s financial performance and investment opportunities. Companies experiencing financial distress tend to retain earnings, while companies with high investment opportunity sets prioritize internal funding to support growth. This study aims to analyze the effect of financial distress and investment opportunity set on dividend policy in manufacturing firms listed on the IDX during 2022–2024 using secondary data with a purposive sampling method. The analysis was conducted using EViews 12 through panel data regression and hypothesis testing, with the results showing that IOS has a more dominant effect on dividend policy than financial distress
Pengaruh Literasi Keuangan, Pengetahuan Kewirausahaan, Dan Sikap Finansial Terhadap Minat Generasi Muda Dalam Mengelola Usaha Di Masa Depan: Studi Kasus Mahasiswa Fakultas Ekonomi dan Bisnis Perguruan Tinggi Swasta di Kota Bengkulu Azizah, Luthfiah; Arnova, Iwin; Riswandi, Pedi
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.v6i3.7271

Abstract

This study aims to determine the influence of financial literacy, entrepreneurial knowledge, and financial attitudes on the interest of young people in managing future businesses among students of the Faculty of Economics and Business at a private university in Bengkulu City. This study used a quantitative approach with a causal associative method. The sampling technique used purposive sampling with a sample size of 120 respondents. Data were obtained through questionnaires and analyzed using multiple linear regression with the help of SPSS. The results show that financial literacy has a significant influence on the interest of young people in managing future businesses. Entrepreneurial knowledge also has a significant influence on the interest of young people in managing businesses. In addition, financial attitudes have a significant influence on the interest of young people in managing future businesses. Simultaneously, financial literacy, entrepreneurial knowledge, and financial attitudes have a significant influence on the interest of young people in managing future businesses.
Pengaruh Kepadatan Penduduk dan Kemiskinan terhadap Kejahatan Properti di Provinsi Sumatera Utara Syakirah Athiyyah Fitri; Naila Septa Ridhoni; Tria Lestari; Fadya Eriza Zuhry; Elysia Vania Agata; Ufira Isbah
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.v6i3.7366

Abstract

Crime is one of the social problems that can disrupt public security and order while causing both economic and psychological losses. Based on data from Statistics Indonesia (BPS) in 2024, theft was the most common type of crime in Indonesia and is classified as a crime against property without the use of violence, commonly referred to as property crime. At the provincial level, North Sumatra is among the regions with a relatively high number of property crime cases in Indonesia. Furthermore, the number of property crime cases in the province has shown an increasing trend in recent years despite a decline in the poverty rate. This condition indicates that social and economic factors may influence the level of property crime. This study aims to analyze the effect of population density and poverty on property crime in North Sumatra Province during the period 2015-2024. The study employs a quantitative associative approach using multiple linear regression analysis and secondary time-series data obtained from Statistics Indonesia (BPS). The results show that, partially, both population density and poverty have a positive and significant effect on property crime. Simultaneously, these two variables also have a significant effect on property crime. Furthermore, the model explains 72.4% of the variation in property crime. These findings indicate that increases in population density and poverty tend to be associated with higher levels of property crime