JAE (Jurnal Akuntansi dan Ekonomi)
Journal of JAE is a peer review journal published by Department of Accounting and the media for researchers, practitioners and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and participate to boost the quality and quantity of research for academics and researchers. Be started from 2019, The journal of JAE published quarterly in March, July and November with the scopes of the research areas that can be published in the Journal of JAE are: Accountancy Public Economics Development Economic; Finance; Management Economic, Any specifics issues of economic, business and accounting.
Articles
15 Documents
Search results for
, issue
"Vol 7 No 2 (2022): JURNAL AKUNTANSI DAN EKONOMI"
:
15 Documents
clear
<![CDATA[IMPACT OF THE POLICY OF THE COVID-19 PANDEMIC ON STUDENTS' UKT INCOME ]]>
<![CDATA[Budi Andriana]]>;
<![CDATA[Aulia farinduanti]]>;
<![CDATA[Mujayanah Mujayanah]]>;
<![CDATA[Puspo Anggono]]>;
<![CDATA[Eka Hendi Andriansyah]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29407/jae.v7i2.17233
<![CDATA[This research was prepared with the aim of knowing the effectiveness of the implementation of UKT adjustment policies and how they impacted the finances of Higher Education Institutions. The study used a descriptive approach with the use of primary data from student responses and secondary data from financial reports published by Unesa. The results that can be found in this study include the Higher Education Policy in terms of the effective implementation of UKT money adjustments. Based on the indicators of the effectiveness of the policy, the four indicators are the right policy, the right implementation, the right target and the environment as a whole. This can be seen from the student's response which has an impact on their mentality in the spirit of students continuing to carry out lectures and there is no dropout or late graduation in 2020. Higher education policies in terms of adjusting UKT money include adjusting UKT because the impact of the covid-19 pandemic has an effect on decreasing The University's Non-Tax National Income (PNBP) is 13%. However, the decrease in income was offset by a decrease in higher education operational costs as a form of efficiency that has been carried out by Unesa, which was 26%, so that the level of higher education financial deficit did not increase and did not interfere with higher education services to the academic community]]>
<![CDATA[THE ROLE OF FINANCIAL PERFORMANCE IN MEDIATION OF ENTERPRISE RISK MANAGEMENT AND CORPORATE VALUE ]]>
<![CDATA[Indra Sukma Subagio]]>;
<![CDATA[Esti Saraswati]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29407/jae.v7i2.17448
<![CDATA[This study aims to determine the effect of financial performance as a mediating variable between ERM and firm value. Using secondary data from all companies in the consumer goods sector for the period 2018-2020 as the research population. The variables used are ERM for independent, projected financial performance with ROA, and firm value with Tobins-Q. Based on data processing with path analysis, it is known that ERM has a positive effect on firm value. .while ERM does not significantly affect financial performance. Financial performance is able to have a positive and significant influence on firm value, but fails to mediate the relationship between ERM and firm value.]]>
<![CDATA[ANALISIS FAKTOR-FAKTOR YANG MEPENGARUHI EQUITY RISK PREMIUM ]]>
<![CDATA[Rona Nabila Gusrima]]>;
<![CDATA[Einde Evana]]>;
<![CDATA[Yunia Amelia]]>;
<![CDATA[Lindrianasari]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29407/jae.v7i2.17601
<![CDATA[This study has the aim of empirically testing the factors that affect the equity risk premium in companies listed on the IDX. This study uses sample data from 34 property and real estate companies listed on the Indonesia Stock Exchange with an observation period of 6 years from 2015-2020 taken using the purposive sampling method. The variables used in this study are audit tenure, book to market equity ratio, firm size, leverage, and earnings per share. The analysis technique used in this study is multiple linear regression, which is to determine the effect of audit period, book to market equity ratio, firm size, leverage, and earnings per share on the equity risk premium. The results showed that statistically the independent variable of tenure audit had a positive effect and the book to market equity ratio had a negative effect on the equity risk premium. while firm size, leverage, and earnings per share variables have no effect on the equity risk premium.]]>
<![CDATA[ANALYSIS OF VALUE FOR MONEY PERFORMANCE MEASUREMENT AT THE NATIONAL POPULATION AND FAMILY PLANNING AGENCY OF EAST LUWU DISTRICT ]]>
<![CDATA[Dwi Selpin]]>;
<![CDATA[Marwah Yusuf]]>;
<![CDATA[Valentino Sudiasa]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29407/jae.v7i2.17646
<![CDATA[This study aims to measure the success of value for money (economy, efficiency and effectiveness) in the family planning program at the Office of Population Control and Family Planning in East Luwu Regency. The analysis technique used is descriptive quantitative, namely analysis based on calculations. The steps taken in this activity are (1) measuring the economy, efficiency and effectiveness in each activity in the family planning program, (2) determining the final value for each activity. Based on the results of the study, it showed that the performance of the family planning program at the Department of Population Control and Family Planning in East Luwu Regency obtained the predicate of success by using value for money performance measurement.]]>
<![CDATA[Analisis Hubungan Tingkat Kesehatan Bank Terhadap Pengungkapan Identitas Etika Bank Umum Syariah ]]>
<![CDATA[Ellen Betha Chindo]]>;
<![CDATA[Tri Joko Prasetyo]]>;
<![CDATA[Harsono Edwin Puspita]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29407/jae.v7i2.17667
<![CDATA[This study aims to determine the correlation of bank soundness levels toward the disclosure of Islamic commercial banks' ethical identity in Indonesia. This study data collection uses secondary data derived from annual reports available on the official website of each bank. To achieve the objectives, this study was conducted by examining 12 Islamic Commercial Banks in Indonesia that have been operating from 2014-2019. The sample of this study amounted to 72 samples with the determination of the sample using the purposive sampling method. Based on the test results using the correlation test. The researcher found that the level of bank soundness based on the Financing to Deposit Ratio (FDR), Good Performance Governance (GCG), and Capital Adequacy Ratio (CAR) had a correlation with the disclosure of the Islamic commercial banks’ ethical identity. However, there is no correlation between Non-performing Financing (NPF) and Return on Assets (ROA) with the disclosure of the Islamic commercial banks’ ethical identity.]]>
<![CDATA[PENGARUH PERTUMBUHAN EKONOMI DAN KEMISKINAN TERHADAP IPM 14 KABUPATEN KATEGORI “SEDANG” DI PROVINSI JAWA TIMUR ]]>
<![CDATA[Mayang Dwi Pitaloka]]>;
<![CDATA[P.S Prabowo]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29407/jae.v7i2.17692
<![CDATA[This study aims to see the significant influence of Economic Growth and Poverty on the Human Development Index (HDI) of 14 districts with the "Medium" category in East Java Province. The analytical method used is panel data regression, the data used is data for the period 2016-2020 in 14 districts in East Java Province. The technique for collecting data in this research is to use the documentation method sourced from the Central Statistics Agency to obtain information related to the Human Development Index (HDI), Gross Regional Domestic Product (GRDP), and Poverty Rates. The results of the calculations on panel data regression show that economic growth and poverty have a negative influence and simultaneously the variables of economic growth and poverty have a significant influence on the HDI of 14 districts in East Java Province for the 2016-2020 period.Key Words: SFA, Panel Data, Efficiency]]>
<![CDATA[Pengaruh Profitabilitas, Likuiditas, Leverage, Rasio Arus Kas dan Ukuran Perusahaan Terhadap Financial Distress ]]>
<![CDATA[Eny Purwaningsih]]>;
<![CDATA[Indah Safitri]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29407/jae.v7i2.17707
<![CDATA[This study aims to identify the factors that influence financial distress conditions, either simultaneously or partially in retail trading sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This study uses a type of causal comparative research. The sample in this study is the retail trading sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period using the purposive sampling method. There are 10 companies that meet the sample criteria, so there are 50 financial statements. The factors tested in this study are profitability, liquidity, leverage, cash flow ratio and firm size. The results of the study show that partially the profitability variable (NPM) has a positive effect on financial distress, the liquidity (CR) has a negative effect on financial distress, the leverage variable (DER) has no effect on financial distress, the cash flow ratio (CFR) has a negative effect on financial distress and firm size (FS) has no effect on financial distress. Simultaneously there is an effect of profitability (NPM), liquidity (CR), leverage (DER), cash flow ratio (CFR), and firm size (FS) on financial distress.]]>
<![CDATA[PENGARUH KUALITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (STUDI KASUS PADA BALAI BAHASA PROVINSI SUMATERA UTARA) ]]>
<![CDATA[Ayu Permata Sari]]>;
<![CDATA[Nurlaila Nurlaila]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29407/jae.v7i2.17714
<![CDATA[Abstract The purpose of this study was to determine the effect of the the quality of financial statements on the performance accountability of government agencies (a case study at the Language Center of North Sumatra Province). This type of research is causality. The data used are primary data and secondary data. Sampling is done by saturated sample or census. Data collection techniques using interview, questionnaire and documentation techniques. The analytical method used is simple linear regression. The result of this study indicate that the Quality ogf Financial Statements Agencies.]]>
<![CDATA[ANALISIS DETERMINAN TERHADAP AGRESIVITAS PAJAK: (Studi pada perusahaan LQ 45) ]]>
<![CDATA[Mela Puji Lestari]]>;
<![CDATA[Siti Aliyah]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29407/jae.v7i2.17761
<![CDATA[This study aims to analyze the factors that affect tax aggressiveness in LQ-45 companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The type of data in this study is quantitative data. This study uses secondary data from the LQ45 company annual report for the 2018-2020 period. The sampling technique used is purposive sampling, namely the technique of determining the sample with certain considerations/criteria. The data analysis method used is multiple regression analysis, classical assumption test, and hypothesis testing. The results of this study indicate that company size, capital intensity and positive influence on tax aggressiveness in LQ45 companies.]]>
<![CDATA[THE EFFECT OF SERVICE QUALITY AND PRODUCT QUALITY ON PURCHASE DECISIONS WITH CUSTOMER SATISFACTION AS INTERVENING VARIABLES ]]>
<![CDATA[Tia peppy Melly anggraeni]]>;
<![CDATA[Agus Eko Sujianto]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
|
DOI: 10.29407/jae.v7i2.17865
<![CDATA[Pasar bebas yang diterapkan di Indonesia akhir-akhir ini membuat seorang pemilik usaha perlu meningkatkan kualitas pelayanan dan produk untuk meningkatkan keputusan pembelian dan kepuasan konsumen. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kualitas pelayanan dan kualitas produk terhadap keputusan pembelian dengan kepuasan konsumen sebagai intervening pada Nirmala Food and Beverages Trenggalek. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Populasi dalam penelitian ini adalah konsumen Nirmala Food and Beverages Trenggalek, dengan jumlah sampel yang digunakan sebanyak 100 orang. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan waktu penelitian pada bulan Januari 2022. Teknik pengumpulan data menggunakan kuesioner online melalui google form. Alat analisisnya menggunakan SPSS 23.00. Hasil penelitian ini menunjukkan bahwa ada pengaruh yang signifikan antara kualitas pelayanan terhadap keputusan pembelian, ada pengaruh yang tidak signifikan antara kualitas produk terhadap keputusan pembelian, ada pengaruh yang tidak signifikan antara kualitas pelayanan melalui keputusan pembelian terhadap kepuasan konsumen, ada pengaruh yang tidak signifikan antara kualitas pelayanan melalui keputusan pembelian terhadap kepuasan konsumen, ada pengaruh yang tidak signifikan antara kualitas pelayanan melalui keputusan pembelian terhadap kepuasan konsumen pengaruh antara kualitas pelayanan melalui keputusan pembelian terhadap kepuasan konsumen, terdapat pengaruh yang tidak signifikan antara kualitas pelayanan melalui keputusan pembelian terhadap kepuasan konsumen, terdapat pengaruh yang tidak signifikan antara kualitas pelayanan melalui keputusan pembelian terhadap kepuasan konsumen. pengaruh kualitas produk melalui keputusan pembelian terhadap kepuasan konsumen pada Nirmala Food and Beverages Trenggalek. Kata Kunci : Kualitas Pelayanan, Kualitas Produk, Keputusan Pembelian, Kepuasan Konsumen.]]>
