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INDONESIA
Jurnal Publikasi Ekonomi dan Akuntansi
Published by Lembaga Pengembangan Kinerja Dosen
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 450 Documents
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Analisis Determinan Minat Penggunaan QRIS dalam Sistem Pembayaran Digital: Systematic Literature Review Kinanti Weninggalih; Alya Nur Azizah; Nanda Auliya
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7304

Abstract

This study was motivated by the rapid development of digital payment systems in Indonesia, particularly the Quick Response Code Indonesian Standard (QRIS) as a cashless transaction tool that supports increased financial inclusion. This significant development indicates a fundamental shift in public behavior regarding transactions, which is increasingly moving toward the use of modern digital technology. Consequently, this study aims to identify and analyze the key determinants influencing public interest in using QRIS based on a thorough review of prior literature. The method used is a Systematic Literature Review (SLR) employing the PRISMA approach on articles retrieved from Google Scholar published during the 2020–2025 period. The selection process was conducted systematically through the specific stages of identification, screening, and quality assessment, resulting in highly relevant articles for analysis. The results clearly indicate that perceived utility and perceived ease of use are dominant factors influencing interest in using QRIS. Furthermore, other essential factors such as security, consumer trust, perceived risk, financial literacy, and social influence also make significant contributions to driving wider QRIS adoption. Ultimately, these findings confirm that the final decision to use QRIS is influenced not only by practical functional aspects but also by users’ complex psychological and social factors.
Opini Audit Dan Temuan Audit BPK Terhadap Kinerja Pemerintah Daerah Pada Kabupaten/Kota Di Provinsi Kalimantan Tengah Tahun 2020–2024 Farida Farida; Rini Oktavia; Golda Belladonna Umbing; M. Ichsan Diarsyad; Sifera Patricia Maithy
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7318

Abstract

The present investigation intends to empirically analyize the mpacct of accounting View and Examination outcomes of the Axamination Junta de la Republice of Indonesia (BPK) onPerformance of Local Government, projected through the score of the Government Agency Performance Accountability Sytem (SAKIP). The individuals involved inbthis research covers  every Regency and Municipal Authorrities in Central Kalimantan Province, totaling 14 regions during the 2020–2024 observation period. The sampling method employed unbiased sampling approach with a saturated sampling (census) approach, obtaining a entire observation data of 70 samples. Data analysis was performed utilizing a multiple linear ragresssion modal supported by SPSS sofware. The outoomes of the traditional assumption tast indicates that the regression model satisfies the normality requirement (Asymp. Sig. value of 0.200), is free from multicollinearity (VIF value of 1.009), and is free from heteroscedasticity. The ooucomes of the partial hypothesis examination (t-test) prove that the Audit Opinion does not impact Local Government Execution (Sig. value 0.838 > 0.05) and the BPK Audit Conclusions also do not infeluence local Government Performance (Sig. value 0.566 > 0.05). Simultaneously (F-test), both independent variables do not significantly affect local government performance with the capability of the model to elocidate variance (Adjusted R Square) at -0.024. The findings of this research confirm the phenomenon of decoupling or responsibility paradox, where the achievement of administrative financial opinions (WTP) and fluctuations in audit findings have not gone hand in hand with the effectiveness of real public service performance in the field.
Pengaruh Cashback dan Kemudahan Transaksi terhadap Keputusan Penggunaan E-Wallet pada Mahasiswa Universitas Negeri Medan Angelica Sinaga; Modesta Natalia Buaton; Ananda Fazhira; Muhammad Yusuf; Munzir Phonna
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7343

Abstract

The rapid development of digital technology has led to the increasing use of e-wallets among university students. However, the decision to use e-wallet services is influenced by several factors, particularly cashback incentives and transaction convenience. This study was conducted due to inconsistencies in previous research findings regarding the effects of these variables on e-wallet usage decisions. The objective of this research is to examine the influence of cashback and transaction convenience on e-wallet usage decisions among students of the Faculty of Economics at Universitas Negeri Medan. This study employed a quantitative approach with an associative research design to measure the relationships and effects among the research variables. Data were collected through questionnaires distributed to e-wallet users using a purposive sampling technique and were analyzed using multiple linear regression. The findings reveal that cashback has a positive influence on students’ decisions to use e-wallets, while transaction convenience shows a negative influence in the data analyzed. Simultaneously, cashback and transaction convenience significantly affect e-wallet usage decisions, with a coefficient of determination of 42.1%, indicating that these variables explain a substantial proportion of the variation in usage decisions. The study concludes that cashback is the most dominant factor influencing students’ decisions to use e-wallets. These findings provide insights for e-wallet service providers in designing effective promotional strategies and enhancing user engagement. Future research is recommended to incorporate additional variables, such as security, user trust, and digital lifestyle, to obtain a more comprehensive understanding of factors affecting e-wallet usage decisions
Fiscal Autonomy and Governance Gaps: Budgeting Practices in Peri-Urban Kalurahan Sinduadi, Yogyakarta Anggita Septiana; Navisa Pramudhita Putri Mulya; Ikmal Razzan Musyaffa; Ridho Akhsani Tristantyo; Mukhlis Ginting
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7344

Abstract

Village fiscal decentralization in Indonesia has transferred substantial resources to the local level, yet the relationship between fiscal capacity and substantive governance quality remains underexplored in peri-urban villages. This study examines whether institutional decoupling occurs in the budgeting practices of a fiscally independent peri-urban kalurahan in Sleman Regency, Yogyakarta, generating over IDR 4.2 billion in own-source revenue from a total budget of IDR 14.8 billion in 2025. Using a qualitative single-case study, data were collected through semi-structured interviews and budget document analysis, then analyzed using Miles, Huberman, and Saldaña's interactive model. Unlike prior studies attributing governance weaknesses to limited local capacity, this study reveals that decoupling is structurally induced rather than intentionally ceremonial. Strong administrative compliance and fiscal innovation coexisted with constrained substantive governance, including limited deliberation, one-way transparency, and vertical-dominant accountability, all of which were driven by central policy volatility, bureaucratic complexity, and unpredictable fund disbursement. These structural conditions persisted regardless of fiscal strength, indicating that resource sufficiency alone does not guarantee meaningful participatory governance at the village level. Improving village governance therefore requires simplifying the regulatory and fiscal transfer architecture rather than intensifying oversight alone, as the root constraint lies in systemic complexity rather than insufficient local capacity.
Pengaruh Inflasi dan Pengangguran Terhadap Pendapatan Nasional Di Indonesia Victor Julius Rumahorbo; Ages Hazire Marbun; Malik Ramadhan Pasaribu
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7350

Abstract

One of the significant measures used to gauge citizens' well-being and the degree of economic activity is national income. Inflation and the unemployment rate are only two of the many macroeconomic variables that have an impact on national income fluctuations. Low national production can result from high unemployment, which suggests that the labor utilized in production has not been optimized. Uncontrolled inflation, on the other hand, can decrease people's purchasing power and interfere with economic activity. This research seeks to investigate the effects of inflation and unemployment on Indonesia's national income from 2000 to 2024, both independently and concurrently. The research methodology is quantitative, employing secondary data from official government sources. Inflation and unemployment are among the variables examined as independent variables, with national income (as measured by Gross Domestic Product) serving as the dependent variable. Classical assumption testing, descriptive statistical methods, F-tests, multiple linear regression, t-tests, and the coefficient of determination were used to analyze the data.The study findings show that inflation has a big impact on national income. It has also been demonstrated that unemployment has a noticeable impact on a country's revenue. Furthermore, national income is significantly affected by both inflation and unemployment at the same time. The coefficient of determination shows that these two factors may account for most of the difference in national income. These findings imply that increasing national income requires both maintaining inflation stability and lowering unemployment. Thus, the administration must keep improving inflation control measures, generating more jobs, raising the caliber of its workforce, and fostering investment in order to promote long-term economic growth and enhance public wellbeing.
Analisis Faktor yang Membentuk Minat Berwirausaha Mahasiswa Gen Z pada Ekosistem Ekonomi Digital: Studi Literatur Deskripti Pujaliantari Sinaga; Auensyah Marbun; Axdel Septina Sagala; Jessika Angelina Sitorus; Tazliyah Tazliyah; Yemima Fetriati Br Panggabean
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7377

Abstract

This study seeks to analyze the dynamics of internal and external factors underlying entrepreneurial interest among Generation Z students within the scope of the digital economy ecosystem. Through a descriptive literature study approach, this article synthesizes various national studies that combine the Digital Entrepreneurial Ecosystem (DEE) framework and the Theory of Planned Behavior (TPB) to examine the extent to which digital stimuli influence students' psychological decisions. The study found that internal factors such as entrepreneurial attitude and digital marketing orientation play the most crucial role in triggering the intention to try business, supported by digital self-efficacy. On the external side, the massive expansion of the digital market and the integration of video commerce features have proven to reduce the need for initial capital and facilitate the initial steps for students to start a business. Nevertheless, this research highlights a wide gap between intention and action (intention behavior gap). High interest on paper does not automatically transform students into actual entrepreneurs after graduation. Critical analysis shows that social media is essentially just a neutral tool; without critical digital literacy to process market information, students tend to get trapped as consumers rather than producers. This condition is exacerbated by mental barriers such as anxiety over financial failure and social pressures that still prioritize conventional career stability. Facing this challenge, universities are demanded to overhaul the direction of entrepreneurship education from being theoretically administrative to an experiential learning-based ecosystem.
Pengaruh Inflasi Terhadap Tingkat Pengangguran di Indonesia Tahun 2015–2024 Ananda Erwin Yuliartha; Fadhil Daniyal Rabbany; Dijan Rahajuni; Oki Anggraeni
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7379

Abstract

This study analyzes the effect of inflation on Indonesia's unemployment rate from 2015 to 2024. Using a descriptive-verificative quantitative approach and simple linear regression, secondary time-series data from BPS and BI were examined. The regression model produced Y = 4.969 + 0.142X. The t-test yielded a significance value of 0.299 (> 0.05), indicating that inflation has a positive but statistically insignificant effect on open unemployment. The coefficient of determination (R²) is 13.4%, showing that inflation weakly explains unemployment variations, while 86.6% depends on external factors. This finding contradicts the classical Phillips Curve due to structural anomalies, particularly the COVID-19 pandemic shock where unemployment spiked despite low inflation. Consequently, government employment policies should not rely solely on monetary stability but must integrate labor-intensive investments and human resource development. 
Pengaruh Soft Skills, Hard Skills, Dan Literasi Digital Terhadap Employability Mahasiswa Generasi Z Pada UMKM Di Kota Tanjungpinang Awang Putra Rayme Andrea; Nurhasanah Nurhasanah; Lastri Anggi Fani
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7390

Abstract

This study aims to determine the effect of soft skills, hard skills, and digital literacy on the employability of Generation Z students in MSMEs in Tanjungpinang City. The population in this study includes Generation Z students who have worked/interned in MSMEs in Tanjungpinang City. This study uses a quantitative method with a sample of 150 respondents selected using a non-probability sampling technique, namely accidental sampling. Data were collected through questionnaires and literature studies. Data analysis techniques used include multiple linear regression analysis, t-test, f-test, and coefficient of determination using the IBM SPSS program version 26. The results showed that soft skills did not have a significant effect on employability. Conversely, hard skills and digital literacy had a positive and significant effect on employability. Simultaneously, soft skills, hard skills, and digital literacy had a significant effect on the employability of Generation Z students in MSMEs in Tanjungpinang City. The R Square value of 0.813 indicates that soft skills, hard skills, and digital literacy were able to explain the employability of Generation Z students by 81.3%, while the remaining 18.7% was explained by other factors outside this study.
Pengaruh Persepsi Sustainable Packaging dan Persepsi Harga Premium terhadap Willingness to Pay Produk Minuman Kemasan Ramah Lingkungan di Indonesia Miftahul Jannah; Rohani Lestari Napitupulu; Elit Dewinta Krismawati; Najwa Nurul Alfiah; Yohana Kezia; Christoper Sihar Samosir
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7392

Abstract

This study aims to analyze the influence of sustainable packaging perception (X1) and premium price perception (X2) on consumers' willingness to pay (Y) for environmentally friendly packaged beverage products in Indonesia. The study employed a quantitative approach with a descriptive-causal research design. Data were collected through an online questionnaire distributed to 129 respondents aged 17–40 years who had purchased environmentally friendly products within the last six months, using the snowball sampling technique. Data analysis was conducted using multiple linear regression with SPSS version 25, accompanied by classical assumption tests including normality, multicollinearity, heteroscedasticity, and linearity tests. The results indicate that sustainable packaging perception has a positive and significant partial effect on willingness to pay (t = 3.522, sig. = 0.001). Premium price perception also has a positive and significant partial effect on willingness to pay (t = 8.253, sig. = 0.000), and is identified as the most dominant variable in the model. Simultaneously, both variables have a significant effect on willingness to pay (F = 88.489, sig. = 0.000). The coefficient of determination (R²) of 0.584 indicates that the two independent variables explain 58.4% of the variance in willingness to pay, while the remaining 41.6% is influenced by other factors outside the model.
Pengaruh Green Financing terhadap Profitabilitas pada Kelompok Bank Modal Inti 3 dan 4 Periode 2021–2025 Nurlita Puji Rahayu; Bintis Ti’anatud Diniat; Suci Aulia Alfiyanti; Dwi Batrisya Cahaya N
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 3 (2026): September : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i3.7407

Abstract

The assumption that a larger share of green financing automatically improves bank profitability is not as straightforward as commonly assumed this study empirically tests that claim. This study analyzes the effect of green financing on profitability measured by Return on Asset (ROA) in Core Capital Group (KBMI) 3 and 4 banks in Indonesia for the period 2021–2025. Using a balanced panel of 50 observations across ten banks and applying Random Effect Model (REM) regression selected through Chow, Hausman, and Lagrange Multiplier tests the results show that green financing has a positive and significant effect on ROA (β = 0.072; t = 2.065; Sig. = 0.046), with R² of 77.76%. These findings confirm signalling theory in the context of sustainable banking in Indonesia.

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