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JAE (Jurnal Akuntansi dan Ekonomi)
Published by Universitas Nusantara PGRI Kediri
ISSN : 27219313     EISSN : 25410180     DOI : https://doi.org/10.29407/jae.v6i2
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 13 Documents
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Search results for , issue "Vol 5 No 3 (2020): JURNAL AKUNTANSI DAN EKONOMI" : 13 Documents clear
PENGARUH LITERASI KEUANGAN, EXPERIENCED REGRET, MOTIVASI DAN STATUS PENDIDIKAN TERHADAP KEPUTUSAN INVESTAI IRT Melita Dwi Lestari; Dewi Kusuma Wardani
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 3 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (205.45 KB) | DOI: 10.29407/jae.v5i3.14058

Abstract

Abstract This study aims to determine the effect of financial literacy, experienced regret, motivation, and educational status on investment decisions of housewives by taking a sample of the Community in Krembangan Village, Panjatan District, Kulon Progo Regency. The data used are primary data. The method used is multiple regression analysis. The sampling technique used in this study was snowball sampling and 100 data samples were obtained. Regression test results show that financial literacy has a positive effect on investment decisions of housewives, experienced regret has a negative effect on investment decisions of housewives, motivation does not affect investment decisions of housewives, educational status has a negative effect on investment decisions of housewives.
PENGARUH PERSEPSI KEMUDAHAN, FITUR LAYANAN, DAN KEAMANAN TERHADAP NIAT MENGGUNAKAN E-MONEY Wahyu Prastiwi Umaningsih; Dewi Kusuma Wardani
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 3 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (426.854 KB) | DOI: 10.29407/jae.v5i3.14057

Abstract

This study aims to examine the effect perceived of use, service features and security on intention to use e-money. The method used is multiple regression analysis. The sampling technique used in this study was convinence sampling and 114 data samples. Regression test results show that perceived of used and service features do not affect the intention to use e-money, while security positively affected the intention to use e-money.
DIMENSI AGRESIVITAS PAJAK DILIHAT DARI FIRM SIZE, LIKUDITAS, PROFITABILITAS DAN INVENTORY INTENSITY Annissa Yuli Nurdiana; Endang Masitoh Wahyuningsih; Rosa Nikmatul Fajri
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 3 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (433.277 KB) | DOI: 10.29407/jae.v5i3.14065

Abstract

Abstrak Setiap wajib pajak pasti mendambakan pembayaran pajak seminimal mungkin, hal ini merupakan alasan mengapa wajib pajak melakukan agresivitas pajak. Penelitian ini bermaksud untuk mengetahui dan menganalisis pengaruh firm size, likuiditas, profitabilitas, dan inventory intensity terhadap agresivitas pajak. Perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di BEI 2016-2018 merupakan populasi penelitian yang digunakan dan terpilih sebanyak 23 perusahaan melalui purposive sampling. Analisis regresi linear berganda adalah alat analisis yang dipakai dalam penelitian ini. Penelitian ini memperlihatkan hasil variabel firm size dan profitabilitas mempunyai pengaruh terhadap agresivitas pajak, sementara variabel likuiditas dan inventory intensity tidak memiliki pengaruh terhadap agresivitas pajak. Diharapkan dengan dilakukannya penelitian ini, dapat bermanfaat bagi investor dalam mempertimbangkan keputusan berinvestasi mengenai agresivitas pajak. Keywords: Tax Aggressiveness, Size, Liquidity, Profitability, Inventory
Pengaruh Kesulitan Keuangan, Risiko Litigasi, dan Biaya Politik terhadap Konservatisme Akuntansi Nicko Wiecandy; Khairunnisa Khairunnisa
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 3 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (784.075 KB) | DOI: 10.29407/jae.v5i3.14171

Abstract

Conservatism is a precautionary measure that is implemented by recognizing the costs that may be incurred immediately and not immediately recognizing revenue even though it is likely to have a large objective aimed at avoiding uncertainty in the company. This study aims to determine the effect of Financial Difficulties, Litigation Risk, and Political Cost to Accounting Conservatism. The population of this research is the food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2018 period. The sampling technique in this study used purposive sampling and obtained 10 (ten) companies in food and beverage companies with an observation period of 5 (five) years so that in this study obtained 50 observational data. The method used in this research is panel data regression analysis using EVIEWS 10 software. The results of the study indicate that Financial Difficulties, Litigation Risks, and Political Cost simultaneously influence Accounting Conservatism. Partially, political cost has a positive effect on accounting conservatism, while financial difficulties and litigation risk do not affect accounting conservatism. Keywords: Accounting Conservatism, Financial Distress, Litigation Risk, Political Cost
Kepemilikan Institusional, Firm Size, Profitabilitas, Leverage, dan Kebijakan Dividen Siti Nurlaela; Ainun Jamil Meidikna; Riana R Dewi
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 3 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (459.89 KB) | DOI: 10.29407/jae.v5i3.14067

Abstract

This study aims to examine the effect of institutional ownership, firm size, profitability, and leverage on dividend policy. Population in this study is basic industry and chemicals companies on Indonesia Stock Exchange (IDX) 2012-2018. Sample of this study were 8 companies selected by purposive sampling method. Statistical methods use multiple linear regression analysis. Result of this study show institutional ownership, firm size, and leverage has influence on dividend policy. While, profitability has no influence on dividend policy
PENGARUH FASILITAS KREDIT BANK TERHADAP KINERJA UMKM DENGAN STRATEGI BISNIS SEBAGAI VARIABEL INTERVENING Lusia Sebo Nakabili; Adia Adi Prabowo; Dewi Kusuma Wardani
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 3 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (448.796 KB) | DOI: 10.29407/jae.v5i3.14089

Abstract

Abstrak Penelitian ini bertujuan untuk menguji apakah fasilitas kredit bank berpengaruh terhadap kinerja UMKM dengan strategi bisnis sebagai variabel intervening. Metode penelitian ini menggunkaan metode deskriptif dan data primer dengan menggunakan kuesioner. Peneliti mengambil sampel pelaku UMKM yang ada di kota Yogyakarta yang memiliki pinjaman kredit di bank. Teknik pengambilan sampel menggunakan convinience sampling yakni pengambilan sampel dari populasi berdasarkan kriteria tertentu. Pengumpulan data dilakukan dengan cara bertemu secara langsung dengan responden dan menitipkan kuesioner kepada orang lain untuk disebarkan kembali guna mendapatkan jawaban yang banyak dari responden. Jumlah kuesioner yang diolah adalah sebanyak 102 responden. Data di analisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa fasilitas kredit bank berpengaruh negatif terhadap strategi bisnis, fasilitas kredit bank secara langsung berpengaruh negatif terhadap kinerja umkm dan secara tidak langsung berpengaruh positif terhadap kinerja UMKM. Kata Kunci: Fasilitas Kredit Bank, Strategi Bisnis, dan Kinerja UMKM.
DIMENSI HARGA SAHAM DILIHAT DARI RASIO KEUANGAN PADA PERUSAHAAN MAKANAN DAN MINUMAN YANG TERFADTAR DI BEI Githa Miranda Indika Putri; Endang Masitoh; Rosa Nikmatul Fajri
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 3 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (368.007 KB) | DOI: 10.29407/jae.v5i3.14090

Abstract

The purpose of this study is to examine and analyze the effect of financial ratios on stock prices. The population in this study are food and beverage companies listed on the IDX. The number of samples in this study were 43 samples. Financial ratios are proxied by Current Ratio, Debt to Equity Ratio, Return On Equity and Earning Per Share. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that simultaneously CR, DER, ROE and EPS have a significant effect on stock prices. Partially CR and DER have no significant effect on stock prices. While ROE and EPS have a significant effect on stock prices. The coefficient of determination (R2) test results of 0.603, 60.3% of the dependent variable can be explained by the variables CR, DER, ROE and EPS, while the rest are explained by other variables not used in this study. Keywords: CR, DER, ROE, EPS, Stock Prices
Sebuah Pengaruh Motivasi, Supervisi, dan Etika Auditor Terhadap Kualitas Audit: (Studi kasus pada Kantor Akuntan Publik di Bandung Tahun 2019) Piter Chris Daniel Sormin; Sri Rahayu
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 3 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (432.695 KB) | DOI: 10.29407/jae.v5i3.14177

Abstract

This research was conducted to find out and obtain empirical evidence simultaneously and partially regarding the Effect of Auditor Motivation, Supervision, and Ethics on Audit Quality (Case study at the Public Accountant Office in Bandung). The population in this study were all auditors of Public Accountant Firms located in the City of Bandung. This study uses 32 auditors as respondents. The data analysis method used in this research is multiple linear regression analysis methods. Simultaneously the auditor's motivation, supervision, and ethics variables influence audit quality. Motivation partially has no significant effect on audit quality. Supervision and Auditor’s Ethics partially have a significant effect on audit quality. In subsequent studies, other researchers can use the research object and also add other independent variables to measure audit quality. Public accounting firms are expected to motivate auditors through conducting seminars on the sciences or steps to improve auditor's ethical standards and professional skills
VOIDANCE DENGAN PROFITABILITAS, SIZE DAN LEVERAGE SEBAGAI VARIABEL KONTROL: Studi Kasus pada Perusahaan Manufaktur Sub Sektor Otomotif yang terdaftar di BEI Periode 2008-2017 Sri Hardiyati Pangestu; Dudi Pratomo
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 3 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (255.687 KB) | DOI: 10.29407/jae.v5i3.14182

Abstract

Tax avoidance (tax avoidance) is a process that controls an action to avoid unwanted taxation. This tax avoidance is a legal action, so that no one will break the law and will save on tax costs. The practice of tax avoidance has a negative impact on government, because tax collection on it is not optimal. This study aims to analyze Accounting Accounting and Capital Intensity towards tax avoidance with the control variables Profitability, Size, and Leverage. The population of this research is the automotive sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2008-2017. This study uses purposive sampling and obtained 4 (four) companies in automotive companies with a collection period of 10 (ten) years so that in this study obtained 40 sample units. This research uses panel data regression analysis method. The results showed that accounting conservatism, capital intensity, profitability, size, and leverage simultaneously affect tax avoidance. Partially capital intensity negatively influences tax avoidance, while accounting conservatism, profitability, size, and leverage do not affect tax avoidance. Keywords: Tax Avoidance, Accounting Conservatism, Capital Intensity. Profitability, Size, Leverage
IMPLIKASI PENGENDALIAN INTERNAL DAN TATA KELOLA DALAM PENCEGAHAN KECURANGAN PADA PERANGKAT PEMERINTAH DAERAH Monang Syahbana; Novita Novita
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 3 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (657.709 KB) | DOI: 10.29407/jae.v5i3.14241

Abstract

The purpose of this study is to determine the implications of Internal Control and Governance for the prevention of fraud. There are 71 officials along with Pancoran Mas Sub-district staff members in Depok City and the sub-districts below it that are used as research units and as the respondent samples are 49 officials along with the Pancoran Mas Sub-District Depok staff and sub-districts below using purposive non random sampling. Data obtained from the processing of respondents' statements using a questionnaire. Data were analyzed using the Partial Least Square (PLS) method. Processed using the SmartPLS 3 program. The results of this study indicate: 1) Internal Control has a significant effect on Fraud Prevention, and 2) Governance has a significant effect on fraud prevention.

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