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JEA17: Jurnal Ekonomi Akuntansi
Published by Universitas 17 Agustus 1945 Surabaya
ISSN : -     EISSN : 25273264     DOI : 10.30996
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other
JEA17 : Jurnal Ekonomi Akuntansi diterbitkan secara berkala, dua kali dalam setahun bulan April dan Oktober. Jurnal ini berisi Hasil karya Penelitian yang dilakukan oleh para dosen/mahasiswa/masyarakat yang ditulis dengan bahasa Indonesia dan bahasa Inggris. Jurnal Ekonomi Akuntansi ini diterbitkan oleh Fakultas Ekonomi Untag Surabaya, diharapkan dapat mewadahi karya para ilmuwan dlm penelitian dan mengembangkan ilmunya.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 143 Documents
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THE ROLE OF ISLAMIC LEADERSHIP IN IMPROVING EMPLOYEE PERFORMANCE AT THE PUTRI SARI INDAH GRESIK REST AREA KOTA BARU GRESIK Harjanti, Wulandari; Fitrianty, Rifda; Wahjoedi, Tri; Cisilia, Magdalena
JEA17: Jurnal Ekonomi Akuntansi Vol 9 No 1 (2024): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v9i1.12186

Abstract

Objective The research in this journal focuses on Islamic leadership regarding contextual performance integrity, trust that enables employees to work well with other colleagues and be reliable in fulfilling work commitments. This is because the Islamic policies implemented and the example of a leader will make employees put their trust in the company leadership, which will make it easier for employees to cooperate and be committed to their work. Apart from indicators of trust/integrity, employee orientation also influences employee performance indicators, namely task performance. This is because clear direction regarding employee duties, both instructionally and regulatory, makes employee performance in carrying out their duties more effective and efficient. The better Islamic leadership is, the better employee performance will be. If employees work with high trust, performance will increase. Apart from that, if the superior's direction regarding employee orientation is clear, the employee's performance will be better.
IMPLICATIONS OF THE ISRAEL - IRAN CONFLICT ON COMMODITY-BASED INVESTMENT AND PORTFOLIO DIVERSIFICATION Pandin, Maria Yovita R; Nurrochmah, Aliatus; Rahmawati, Septiana Rozzi
JEA17: Jurnal Ekonomi Akuntansi Vol 9 No 2 (2024): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v7i2.12230

Abstract

This study examines the effects of the Israel-Iran conflict on commodity-based investments and portfolio diversification on a global scale. The primary aim of this research is to assess how the conflict influences commodity investments and portfolio diversification strategies. The study adopts a mixed-methods approach, integrating both quantitative and qualitative analyses. The quantitative analysis utilized secondary data, including geopolitical ratios and crude oil prices, sourced from the geopolitical risk index and Investing.com. On the other hand, the qualitative analysis involved distributing questionnaires via Google Forms to selected participants, with the primary criterion being their status as investors. The results of hypothesis testing showed that none of the proposed hypotheses were supported. These findings suggest no significant relationships between the variables analyzed: the Israel-Iran conflict does not significantly impact portfolio diversification, portfolio diversification does not significantly influence commodity-based investments, and the Israel-Iran conflict does not have a meaningful effect on commodity-based investments. The study concludes that, within the context of this research, the examined variables do not demonstrate a statistically significant relationship.
FACTORS INFLUENCING THE MANAGEMENT OF VILLAGE FUND ALLOCATION (ADD) IN MUARA BADAK DISTRICT, KUTAI KARTANEGARA REGENCY Hana, Nur; Hayat, Atma; Rasida, Rasida
JEA17: Jurnal Ekonomi Akuntansi Vol 9 No 2 (2024): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v9i2.12808

Abstract

This study aims to test and analyze the Factors that Influence the Management of Village Fund Allocation (ADD) in Muara Badak District. The factors in this study are the role of village officials, internal control systems, transparency, competence, compliance with regulations. The problem of Village Fund Allocation distributed by the Central Government to very large villages really needs good management, to maintain public trust in the Village Government. This study was conducted in all villages in Muara Badak District, Kutai Kartanegara Regency. The population in this study was all village officials in Muara Badak District, Kutai Kartanegara Regency. Data were taken from the questionnaires that were distributed, and produced 94 respondents from 101 village officials. The data analysis method used multiple linear regression. The results of this study indicate that the variables of the role of village officials and the internal control system have a positive effect on the management of village fund allocation (ADD). This shows that the higher the role of village officials and the internal control system of village officials, the better the management of village fund allocation (ADD) produced, while the variables of transparency, competence, and compliance with regulations do not affect the management of village fund allocation (ADD).
THE EFFECT OF PLANNING, FERTILIZER INVENTORY CONTROL, AND SUSTAINABILITY REPORTS ON PALM OIL SEEDLING SALES AT CV. TRANS BAROKAH MANDIRI Khayrani, Putri Afifah; Tripermata, Lukita; Putri, Andini Utari
JEA17: Jurnal Ekonomi Akuntansi Vol 10 No 1 (2025): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v10i1.13038

Abstract

Fertilizer inventory planning and control are crucial aspects in improving the effectiveness of distribution and sales of oil palm seedlings. This study aims to analyze the effect of fertilizer inventory planning, fertilizer inventory control, and sustainability reports on the sales of oil palm seedlings at CV. Trans Barokah Mandiri. This research was conducted in Palembang City using a quantitative descriptive research method. The population in this study consists of fertilizer inventory reports from 2021 to 2023 at CV. Trans Barokah Mandiri, with a sample size of 36, obtained from a total research period of three years (2021-2023) with data division based on months, i.e., 12 months per year. Data were analyzed using multiple linear regression with SPSS version 26. The results showed that partially, fertilizer inventory planning had a significant effect on the sales of oil palm seedlings, while fertilizer inventory control and sustainability reports did not have a significant effect. Simultaneously, the three independent variables had a significant effect on the sales of oil palm seedlings.
OPTIMIZING AUDIT QUALITY THROUGH THE ROLE OF E-AUDIT, AUDIT FEES, AND TIME BUDGET PRESSURE IN PUBLIC ACCOUNTING FIRMS Syabitha, Fidya Nur; Anggraini, Leriza Desitama; Hendarmin, Rum
JEA17: Jurnal Ekonomi Akuntansi Vol 10 No 1 (2025): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v10i1.13039

Abstract

The advancement of technology in the auditing field has driven Public Accounting Firms (KAP) to adopt e-audit to enhance efficiency and accuracy in the audit process. Additionally, audit fees and time budget pressure are considered factors that may influence audit quality. However, the extent to which these factors impact audit quality remains a topic of debate. Therefore, this study aims to analyze the effect of e-audit, audit fees, and time budget pressure on audit quality in Public Accounting Firms. This study employs a quantitative method with data collected through questionnaires distributed to auditors in various Public Accounting Firms. The sample was selected using purposive sampling from 100 respondents, with criteria set by the author based on audit practice. The data was analyzed using Structural Equation Modeling (SEM) with SmartPLS version 4 to comprehensively examine the relationships between variables. The findings indicate that e-audit and time budget pressure have a positive and significant impact on audit quality, while audit fees do not have a significant effect. These results suggest that implementing audit technology enhances auditors' effectiveness, while well-managed time pressure improves productivity without compromising audit quality. Based on these findings, Public Accounting Firms are advised to optimize the use of e-audit and implement better time management strategies to maintain audit quality in dynamic work conditions
THE INFLUENCE OF GREEN ACCOUNTING AND PROFITABILITY ON THE FIRM VALUE OF THE COAL INDUSTRY IN 2019-2023 Rahayu, Dewi Sri; Wicaksono, Achmad; Muzakki, Kafidin; Fahriani, Dian
JEA17: Jurnal Ekonomi Akuntansi Vol 10 No 1 (2025): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v10i1.13089

Abstract

The study aims to analyze the impact of green accounting implementation and profitability levels on the firm value of coal industry companies listed on the Indonesia Stock Exchange (BEI) from 2019 to 2023. Green accounting reflects a company's transparency in disclosing environmental-related costs, while profitability provides insights into its ability to generate profits. This research adopts a quantitative approach using descriptive methods and multiple linear regression analysis to evaluate the relationships between variables. The sample consists of 15 companies selected based on specific criteria. The findings indicate that the implementation of green accounting significantly affects firm value, as companies with more transparent environmental reporting tend to have higher valuations. Furthermore, profitability plays a crucial role in enhancing firm value, suggesting that companies with stable earnings are more attractive to investors. Overall, these two factors simultaneously influence firm value, although other variables also contribute. These findings highlight the importance of implementing green accounting as part of a sustainability strategy and improving profitability to strengthen a company's competitiveness in the capital market.
IMPLEMENTATION OF SAK EMKM AS A BASIS FOR FINANCIAL REPORT PREPARATION IN THE TRANSPARENCY AND ACCOUNTABILITY OF MSME FINANCIAL REPORTS FOR PURNAMA LEATHER BAGS IN KLUDAN, TANGGULANGIN, SIDOARJO Putra, Restu Frandana; Anwar, Chairil; Fahriani, Dian; Wicaksono, Achmad
JEA17: Jurnal Ekonomi Akuntansi Vol 10 No 1 (2025): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v10i1.13091

Abstract

The implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) is a strategic step to enhance the transparency and accountability of financial reports for Micro, Small, and Medium Enterprises (MSME) in Indonesia. However, many MSMEs, including Purnama Leather Bags in Kludan, Tanggulangin, Sidoarjo, face challenges in applying these standards due to limited financial literacy and resources. This study aims to analyze the implementation of SAK EMKM in improving financial reporting at Purnama Leather Bags MSME. Using a quantitative descriptive approach, data was collected through structured surveys and financial document analysis. The findings reveal that SAK EMKM implementation enhances financial report quality by providing a structured framework, increasing transparency, and ensuring accountability. However, financial literacy barriers remain a major limitation. The novelty of this study focus on the leathercraft sector, highlighting sector-specific challenges in adopting financial standards. This research implies that increased financial training and digital accounting tools are crucial for ensuring better compliance and sustainability of MSMEs.
FROM PANDEMIC SURGE TO POST-CRISIS SLUMP: VALUING HEALTHCARE FIRMS THROUGH FINANCIAL VOLATILITY Hidayat, Ujang Syaiful
JEA17: Jurnal Ekonomi Akuntansi Vol 10 No 1 (2025): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v10i1.13082

Abstract

The COVID-19 pandemic significantly heightened demand for healthcare services; however, many companies in the sector faced declining revenues and financial instability once the crisis subsided. This study investigates the effects of profit volatility on dividend policy and its subsequent impact on investor valuation for Indonesian healthcare companies from 2020 to 2023, employing a quantitative approach with a descriptive-causal research design. Analyzing financial data from seven IDX-listed healthcare firms using Multi Regression Analysis (MRA) in SmartPLS software reveals that, despite increased income volatility, stable dividends can enhance investor valuation, albeit to a limited extent. Furthermore, a robust Dividend Policy appears to drive higher Investor Valuation more effectively than dividend stability alone. While consistent dividend distributions marginally elevate company valuations among investors, the mediating effect of Dividend Stability is found to be positive yet minimal, indicating a negligible practical impact.
ANALYSIS OF EMPLOYMENT OPPORTUNITY DETERMINANTS IN WEST JAVA: STUDY PERIOD 2010-2023 Khoiriyah, Nikmatul; S, Ririt Iriani
JEA17: Jurnal Ekonomi Akuntansi Vol 10 No 1 (2025): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v10i1.131987

Abstract

Regional economic development is closely related to the ability of a region to create employment opportunities that support the welfare of its population. This study aims to analyze the effect of Gross Regional Domestic Product (GRDP), population, average length of schooling (RLS), and Provincial Minimum Wage (UMP) on employment opportunities in West Java Province during the period 2010–2023. Using a quantitative approach with time series data analysis, this research applies multiple linear regression with SPSS to test the influence of the independent variables on employment opportunity levels. The classical assumption tests indicate that the regression model is free from problems of normality, multicollinearity, autocorrelation, and heteroscedasticity. The results show that population and average length of schooling have a significant and positive effect on employment opportunities, implying that increasing population drives demand for goods and services which in turn stimulates job creation, while higher education improves workforce skills and competitiveness. Conversely, GRDP and UMP do not show a significant influence on employment opportunities, suggesting that economic growth and wage levels are not automatically aligned with job creation, especially in capital-intensive sectors. The findings of this study provide empirical insight into the determinants of employment opportunities and offer policy recommendations for addressing unemployment and improving labor market absorption in densely populated regions like West Java.
EXPLORATION OF FACTORS AFFECTING AUDIT QUALITY (EMPIRICAL STUDY AT ONE OF THE PUBLIC ACCOUNTING FIRMS IN SURABAYA) Syahda, Keisya Anindya; Islamudin, Ardhi; Vizandra, Ellyzabeth Putri; Fitriani, Nurul
JEA17: Jurnal Ekonomi Akuntansi Vol 10 No 1 (2025): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v10i1.132337

Abstract

This study aimed to explore how auditors at a medium-sized Public Accounting Firm (KAP) in Surabaya understood and responded to various factors influencing audit quality, including time pressure, team dynamics, ethical challenges, and institutional demands. A descriptive qualitative approach with a case study design was applied. Data were collected through semi-structured interviews with two senior auditors, participatory observation, and documentation. Thematic analysis was carried out using structured pattern identification and triangulation of techniques and sources to ensure credibility. The findings reveal seven key themes: understanding audit quality, audit quality indicators, auditor experience, professionalism under pressure, time management strategies, team communication culture, and maintaining audit integrity under institutional pressure. The study shows that audit quality is shaped by procedural compliance, professional ethics, effective teamwork, and adaptive strategies. Experience and professionalism play a critical role in managing pressure and maintaining objectivity. This research contributes to understanding the behavioural dynamics of auditors and highlights the importance of synergy between ethics, competence, and collaboration in the Indonesian audit context. Keywords: audit quality, professionalism, team dynamics, institutional pressure, qualitative study

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