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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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Pengaruh Flash Sale dan Shopping Lifestyle terhadap Perilaku Impulse Buying di Aplikasi Shopee Endah Ayu Dwiningtyas; Maulana Yusuf; Lidya 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.v6i3.7419

Abstract

This research is motivated by the increasing use of the Shopee app, which offers various promotional strategies, such as Flash Sales, which are suspected of encouraging impulse buying behavior. Furthermore, shopping lifestyle is also thought to influence consumer purchasing decisions. This study aims to analyze the influence of Flash Sales and Shopping Lifestyle on impulse buying among Sharia Economics students from the 2019 intake of UIN Sulthan Thaha Saifuddin Jambi. This research used a quantitative approach with a survey method. The study population was Sharia Economics students from the 2019 intake of UIN Sulthan Thaha Saifuddin Jambi who used the Shopee app, with a sample size of 80 respondents. Data collection was conducted through questionnaires. Data were analyzed using validity, reliability, classical assumptions, multiple linear regression, t-tests, F-tests, and the coefficient of determination (R²). The results showed that Flash Sales had a positive and significant effect on impulse buying, with a t-value of 6.311 and a significance level of 0.000. Shopping Lifestyle had no significant effect on impulse buying, with a t-value of 1.835 and a significance level of 0.070. Simultaneously, Flash Sale and Shopping Lifestyle had a significant effect on impulse buying, with a calculated F-value of 103.330 and a significance level of 0.000. The R-square value of 0.729 indicates that both variables can explain 72.9% of impulse buying
Analisis Prosedur Pemberian Reward Customer PT Tumbak Mas Niagasakti Area Boyolali dalam Implementasi Coretax System 2025 Cahyo Setyawan; Suprihati Suprihati; Wikan Budi Utami
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.v6i3.7427

Abstract

Implementasi Core Tax Administration System (Coretax) menuntut integrasi data perpajakan yang bersifat otomatis, transparan, dan dilakukan secara real-time. Transformasi digital ini memberikan tekanan administratif bagi perusahaan distributor yang kerap menggunakan instrumen promosi penjualan non-tunai. Penelitian ini bertujuan untuk menganalisis mekanisme prosedur operasional pemberian reward berupa cashback dan logam mulia pada PT Tumbak Mas Niagasakti Area Boyolali, mengidentifikasi kendala pengumpulan identitas pajak pelanggan, serta merumuskan strategi adaptasi prosedur yang ideal dalam koridor hukum perpajakan nasional. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Hasil penelitian menunjukkan bahwa dari total 3.199 pelanggan aktif, terdapat 656 pelanggan (20,5%) pelaku usaha mikro tradisional yang resisten menyerahkan data NIK/NPWP akibat fenomena sosiologis tax phobia. Di bawah ekosistem Coretax, ketiadaan data valid ini memicu kegagalan teknis dalam penerbitan Faktur Pajak Elektronik (auto-reject system), yang berimplikasi pada risiko finansial berupa beban PPN 11% mandiri oleh perusahaan dan pengakuan biaya sebagai non-deductible expense. Sebagai solusi, penelitian ini merekomendasikan restrukturisasi Standard Operating Procedure (SOP) melalui "Skema Verifikasi Pra-Reward", pembaruan sistem ERP terintegrasi API kependudukan, serta reposisi Key Performance Indicator (KPI) tim sales force.
Pengaruh Kemudahan Platform Digital Dan Fitur Kepercayaan Terhadap Minat Publik Dalam Menabung Emas Almira Suci Nofsira; Miftahul Jannah; Dinda Dinda; Muchrina Muchran
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

Abstract

This study aims to analyze the influence of digital platform convenience and trust features on public interest in saving digital gold among the people of Makassar City, specifically users of Pegadaian Digital Service (PDS). Employing a quantitative approach with a survey method, this research involved 130 respondents selected through purposive sampling. Data were collected via Likert scale questionnaires and analyzed using multiple linear regression through SPSS software. The research results indicate that digital platform convenience has a positive and significant effect on the interest in saving gold ($t\text{-statistic} = 8.093$; $p = 0.000$), as do trust features ($t\text{-statistic} = 7.022$; $p = 0.000$). Simultaneously, both variables explain 65.2% of the variation in the interest in saving gold ($R^2 = 0.652$). These findings confirm the Technology Acceptance Model (TAM) and Trust Theory within the context of digital gold investment, and demonstrate that the synergy of ease of access and security guarantees serves as an important foundation in driving the adoption of digital financial services in Eastern Indonesia. It is recommended to enhance convenience and trust features to further strengthen public interest.
Pengaruh Tingkat Pendidikan Dan Jumlah Penduduk Terhadap Penyerapan Tenaga Kerja Di Provinsi Jambi Tahun 2015 – 2025 Definna Rahmadewi; Faradilla Herlin; Suherman Suherman
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.v6i3.7546

Abstract

This study aims to analyze the influence of education level and population on labor absorption in Jambi Province during the period 2015-2024. This study uses a quantitative approach with associative research type and utilizes secondary data in the form of time series obtained from the Central Statistics Agency (BPS). The analysis was conducted using multiple linear regression with the help of statistical software. The results of the study indicate that partially the level of education has a positive and significant effect on labor absorption, while the population does not have a significant effect. Simultaneously, the level of education and population have a significant effect on labor absorption. The coefficient of determination value indicates that the variables are able to explain most of the variation in labor absorption. Based on these results, improving the quality of education is an important factor in increasing labor absorption, while population growth needs to be balanced with adequate job creation.  
Analisis Kontribusi Sektor Perdagangan Dan Jasa Terhadap Produk Domestik Regional Bruto (PDRB) Kota Jambi Tahun 2016-2025 Sindi Dwi Hartini; Irmanelly Irmanelly; Yolanda Sari
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.v6i3.7547

Abstract

This research is motivated by the importance of understanding the structure of the regional economy through the analysis of the contribution of economic sectors to the Gross Regional Domestic Product (GDP), especially in urban areas which tend to be dominated by the tertiary sector. Jambi City as the center of economic activity shows the significant role of the trade and service sector in encouraging regional economic growth. However, the contribution of the two sectors is dynamic so it needs a more in-depth analysis. This study aims to analyze the large contribution of the trade and services sector to the GDP of Jambi City during the 2016-2025 period. The method used is quantitative descriptive with a time-lapse data approach, using secondary GDP data on the basis of applicable prices obtained from official publications of the Central Statistics Agency. The analysis technique used is contribution analysis to determine the percentage of each sector's contribution to the total GDP. The results show that the trade sector is experiencing an increasing trend of contribution from year to year, reflecting an increasingly strong role in the regional economy. Meanwhile, the service sector has the largest contribution compared to other sectors, but in percentage terms it tends to decline even though the value of GDP continues to increase. This shows that the growth of the service sector is relatively slower than other sectors. The implication of this research is the need for policies that encourage the strengthening of the service sector and maintain the stability of trade sector growth in order to continue to support regional economic development in a sustainable manner.
Pengaruh Leverage, Likuiditas, dan Profitabilitas terhadap Opini Audit Going Concern pada Perusahaan Properti dan Real Estate di Bursa Efek Indonesia Periode 2022–2025 Hizkia Agustina Simaremare; Muhammad Ridha Habibi; Esa Setiana; Kornelius Harefa; Erny Luxy D.Purba
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.v6i3.7548

Abstract

This study is motivated by the increasing financial pressure experienced by Indonesia's property and real estate sector due to monetary tightening, including the gradual increase in Bank Indonesia's benchmark interest rate, which has raised borrowing costs and heightened the risk of business discontinuity. Consequently, going concern audit opinion has become increasingly important as an early warning mechanism for investors, creditors, and other stakeholders. This study aims to examine the effect of leverage, liquidity, and profitability on going concern audit opinion in property and real estate companies listed on the Indonesia Stock Exchange during the 2022–2025 period. A quantitative causal research design was employed using purposive sampling, resulting in 225 observations from 59 companies after outlier elimination using the boxplot method. Data were analyzed using binary logistic regression with IBM SPSS Statistics version 26. The findings indicate that leverage has a positive and significant effect on going concern audit opinion, whereas liquidity and profitability have negative and significant effects, with profitability identified as the most dominant determinant. Furthermore, leverage, liquidity, and profitability simultaneously have a significant effect on going concern audit opinion. These findings confirm that auditors evaluate business continuity comprehensively by considering debt structure, short-term payment capacity, and earnings performance in assessing going concern uncertainty. This study provides sector-specific empirical evidence on the financial determinants of going concern audit opinions during a period of monetary tightening in Indonesia and offers practical implications for auditors, investors, and regulators in evaluating business continuity risk
Analisis Pengaruh Infrastruk Terhadap Pertumbuhan Ekonomi Di Kabupaten Muaro Jambi Sulistiana Sulistiana; Siswoyo Siswoyo; Ali Fahmi
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.v6i3.7597

Abstract

Economic infrastructure development plays a strategic role in promoting regional economic growth through increased productivity, improved distribution efficiency, and better public service quality. This study aims to analyze the effect of road infrastructure, health, clean water, electricity, and education on economic growth in Muaro Jambi Regency. The research employs a quantitative approach with an associative research design. The data used are secondary data obtained from the Central Statistics Agency and analyzed using multiple linear regression with SPSS software. The results indicate that, simultaneously, economic infrastructure variables have a significant effect on economic growth, with a coefficient of determination of 0.968, meaning that 96.8% of the variation in economic growth can be explained by the variables examined. Partially, each infrastructure variable shows different effects on economic growth; however, overall, infrastructure remains a key factor in increasing regional Gross Domestic Product. These findings suggest that improving the quality and equitable distribution of economic infrastructure should be a priority for local government policies in order to support sustainable economic growth.  
Pengaruh Indeks Pembangunan Dan Laju Pertumbuhan Ekonomi Terhadap Tingkat Kemiskinan Di Kota Jambi Tahun 2016 - 2025 Siti Maryam; Yunie Rahayu; Mainita Mainita
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.v6i3.7598

Abstract

This study aims to analyze the influence of the Human Development Index (HDI) and the economic growth rate on poverty levels in Jambi City during the 2016–2025 period. The study employs a quantitative approach using secondary data obtained from Statistics Indonesia (BPS) of Jambi City and Jambi Province. The data were analyzed using the multiple linear regression method with the aid of IBM SPSS Statistics software. Testing was conducted through classical assumption tests, the F-test, and the coefficient of determination (R²). The results indicate that the Human Development Index (HDI) has a significant negative effect on poverty levels, meaning that improvements in the quality of human development can reduce poverty in Jambi City. Meanwhile, the economic growth rate does not have a significant effect on poverty levels. Simultaneously, the Human Development Index and the economic growth rate do not significantly affect poverty levels. The coefficient of determination (R²) value of 0.510 indicates that 51% of the variation in poverty levels can be explained by the Human Development Index and economic growth rate variables, while the remainder is influenced by factors outside the research model. These findings demonstrate that improving the quality of human development is a more effective factor in reducing poverty levels than relying solely on economic growth.
Analisis Kinerja Perusahaan Dengan Pendekatan Balanced Scorecard Pada PT Niplez Jusero Persada Shierly Gita Meilany; R Luki Karunia
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.v6i3.7648

Abstract

This study analyzes the performance of PT Niplez Jusero Persada using the Balanced Scorecard approach across four perspectives: financial, customer, internal business process, and learning and growth. Using a descriptive qualitative case study method for the 2023–2024 period, data were gathered from the company's financial statements and interviews with management, employees, and customers. The results show that financial performance improved significantly, with Return on Asset rising from 8.55% to 39.69%, Return on Equity from 10.26% to 78.98%, Operating Profit Margin from 2.85% to 13.68%, and Net Profit Margin from 2.53% to 12.17%. Customer retention rose from 80.00% to 100.00%, while new customer acquisition fell from 20.00% to 0.00% amid a loyal existing customer base. Internal business processes ran fairly well, though project monitoring digitalization needs improvement. Employee retention reached 100% in both years, and training participation increased from 33.33% to 50.00%. Overall, PT Niplez Jusero Persada's performance is very good in the financial perspective, good in the customer perspective, and fairly good in the internal business process and learning and growth perspectives.
Pengaruh Pengetahuan dan Kesadaran Wajib Pajak terhadap Kepatuhan Pembayaran Pajak UMKM di Kecamatan Kiaracondong Ranti Widia; O, Feriyanto
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.v6i3.7663

Abstract

This study aims to examine the influence of taxpayer knowledge and taxpayer awareness on the tax compliance of Micro, Small, and Medium Enterprises (MSMEs) in Kiaracondong District. The study was motivated by the fact that many MSME taxpayers have not fully complied with their tax obligations despite the continuous increase in the number of registered taxpayers. A quantitative approach employing descriptive and verificative methods was adopted. Data were collected through questionnaires distributed to 100 MSME owners selected using purposive sampling. The data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination with IBM SPSS Statistics version 26. The findings indicate that taxpayer knowledge does not have a significant effect on tax compliance. In contrast, taxpayer awareness has a positive and significant influence on tax compliance. Furthermore, taxpayer knowledge and taxpayer awareness simultaneously have a significant effect on the tax compliance of MSMEs in Kiaracondong District. These findings imply that improving tax compliance requires not only adequate knowledge of taxation but also stronger awareness and willingness among taxpayers to fulfill their tax obligations voluntarily in accordance with applicable regulations.

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