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.
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<![CDATA[PERAN ISR DALAM HUBUNGAN ANTARA GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP KINERJA KEUANGAN ]]>
<![CDATA[Alina Widyasari]]>;
<![CDATA[Taufikur Rahman]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 2 (2023): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v8i2.19063
<![CDATA[This study aims to identify and analyze the Impact of Green Accounting Implementation and Evironmental Performance on Financial Performnce with Ilamic Socil Reporting as an Intervening Variable in Jakarta Islamic Index(JII) 70 Companies 70 Period 2019-2021. This type of research with secondary data formed by panel data. Data collection technique with purpose sampling technique.the sampel used was 22 companies registered in JII 70 for the 2019-2021 period. Data obtained from the company’s Annual Report accessed through the website www. Idx.co.id. the analytical method used in descriptive test, stationarity test, R2 test, F test and T tes, classical assumption test, Sobel test, and Path test. The results of this study indicate this green accounting variables, Islamic Social Reporting (ISR) have a significant positive effect on financial performance, environmental performance variables have a significant negative effect on financial performance. Based on the Sobel Test and Path analysis test, it shows that the Islamic Social Reporting (ISR) variable cannot mediate the effect of green acconting and environmental performance on financial performance.]]>
<![CDATA[PENGARUH JUMLAH UANG BEREDAR, BI RATE DAN JUMLAH KASUS COVID TERHADAP RETURN SAHAM SYARIAH ]]>
<![CDATA[Askal Samiudin]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 2 (2023): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v8i2.19819
<![CDATA[The purpose of this study was to determine the effect of the money supply, the BI Rate and the number of cases of covid 19 on stock returns on the Jakar Islamic Index (JII), the research method used was a quantitative method with a descriptive approach, while the subjects of this study were 15 companies. which is listed on the Jakarta Islamic Index (JII) stock index for the 2020-2021 period, and uses secondary data. data analysis using multiple linear regression using software eviews 10. The results of this study show that the amount of money in circulation does not affect stock returns at JII, the BI Rate affects stock returns at JII, the number of covid 19 cases does not affect stock returns at JII.]]>
<![CDATA[EFEKTIVITAS GREEN ACCOUNTING SEBAGAI INOVASI DALAM MENINGKATKAN NILAI PERUSAHAAN DI INDONESIA ]]>
<![CDATA[May Hana Bilqis Rangkuti]]>;
<![CDATA[Fauziah Kumalasari]]>;
<![CDATA[Juwita Agustrisna]]>;
<![CDATA[Munawarah Munawarah]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 2 (2023): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v8i2.19881
<![CDATA[In the current Industrialization Era, companies are faced with increasingly competitive competition at local and international levels. This requires the company to continue to compete and maintain the company's performance so that the company can achieve the company's main goals. Maximizing the value of the company is the main goal of the company. In addition to the main goal of maximizing the value of the company, the company must also be oriented towards other aspects known as the triple bottom line, namely profit, planet , and people. And at this time the issue of environmental pollution by the industrial world is a special concern of the Ministry of the Environment. Green accounting has become one of the driving aspects to reduce the threat from environmental pollution. The object of research in all companies engaged in the manufacturing sector that received the PROPER award from the Ministry of the Environment in 2016-2019. This study uses quantitative research methods and types of secondary data. First, financial statements that have been audited and published (companies go public). Second, data from the archives of the Indonesia Stock Exchange (IDX) website, namely the company's annual report for the 2016 – 2019 period. Third, data on the company's environmental performance assessment by the Ministry of Environment for the 2016–2019 period. The data analysis method used is Partial Least Square (PLS) using SmartPLS 3.0 software. The purpose of this research is to prove that the implementation of green accounting can maximize the achievement of company goals.]]>
<![CDATA[FAKTOR-FAKTOR YANG MEMPENGARUHI PRAKTIK TAX AVOIDANCE PADA PERUSAHAAN MUTINASIONAL DI INDONESIA ]]>
<![CDATA[Sully Kemala Octisari]]>;
<![CDATA[Christiana Nia Iskandar]]>;
<![CDATA[Minadi Wijaya]]>;
<![CDATA[Puji Lestari]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 2 (2023): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v8i2.19885
<![CDATA[Taxes as mandatory contributions that force cause multinational companies to do tax avoidance. The study aims to determine the influence of variable board gender diversity, leverage, and profitability on tax avoidance practices on multinational corporations. The data used is secondary data, while the method used is regression analysis of panel data with Eviews 10 to obtain a comprehensive picture of one variable with another variable. The sample in the study consisted of 44 multinational companies registered with the IDX during the period 2016- 2019 using purposive sampling on sampling methods. The results of this study showed that board gender diversity had no significant effect on tax avoidance practices. Leverage has a positive and significant effect on tax avoidance practices. Profitability negatively and significantly affects tax avoidance practices.]]>
<![CDATA[STRATEGI DIVERSIFIKASI SEBAGAI TOOLS PENYELAMAT KINERJA PERUSAHAAN DI MASA PANDEMI ]]>
<![CDATA[Rezza Sarwendhi]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 2 (2023): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v8i2.19898
<![CDATA[This study aims to analyze the diversification strategy has a significant impact on company performance in creating profit. The diversification strategy in question is a business growth or development strategy by developing products into several types of products or types of segments. This study also has control variables consisting of leverage and firm size. This research was conducted on manufacturing companies that were detected as carrying out a diversification strategy. The data source used comes from primary data obtained from the official website of the Indonesia Stock Exchange (IDX). The year of the research implementation is 2016-2019. This research is a predictive research that will be used to track whether a diversification strategy can be used as an effort to maintain stable company performance even during a pandemic. This research used in this study was SPSS version 26. The number of samples used in this study were 100 manufacturing companies that carried out a diversification strategy. The theory used in this study was agency theory. The test results state that the diversification strategy has an influence on company performance. Likewise with the control variable used, leverage also has an impact and influence on company performance, but for company size it has no effect on company performance.]]>
<![CDATA[PENGARUH SELF ASSESSMENT SYSTEM, PEMERIKSAAN PAJAK, DAN PENAGIHAN PAJAK TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (PPN) PADA KPP PRATAMA PALEMBANG ILIR TIMUR ]]>
<![CDATA[Jennie Marcella Chandra]]>;
<![CDATA[Leriza Desitama Anggraini]]>;
<![CDATA[Vhika Meiriasari]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 2 (2023): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v8i2.20020
<![CDATA[The study aims to analyze, find out and prove whether there is an effect of Self assessment system, Tax Audit and Tax Collection on Value Added Tax (VAT) Revenue at KPP Pratama Palembang Ilir Timur. The sampling method is an incidental method. The determination of the sample was determined using the Slovin formula, which was as many as 100 people. Data analysis using SPSS 25. The results of the study are that there is a significant influence of the Self assessment system, Tax Audit, and Tax Collection on VAT Revenue at KPP Pratama Palembang Ilir Timur with a sig f value of 0.000 < α (0.05). There is a significant influence of the Self assessment system on VAT Revenue at KPP Pratama with a sig t value of 0.000 < α (0.05). There is a significant effect of Tax Audit on VAT Revenue at KPP Pratama with a sig t value of 0.001 < α (0.05). There is a significant effect of Tax Collection on VAT Revenue at KPP Pratama with a sig t value of 0.048 < α (0.05).]]>
<![CDATA[ANALISIS PENYERAPAN TENAGA KERJA PADA SEKTOR PERTANIAN DI KABUPATEN LAMONGAN ]]>
<![CDATA[Halimatus Sakdiyah]]>;
<![CDATA[M. Taufiq]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 2 (2023): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v8i2.20163
<![CDATA[The amount of labor employed in an economic sector is known as labor absorption. The ability of a region to absorb labor is very important for the success of regional development strategies. So the purpose of this study is to determine and analyze whether there is an effect of agricultural sector GRDP, agricultural land area, real wages of farm laborers, and farmer exchange rates on labor absorption in the agricultural sector in Lamongan Regency using the 2007-2021 time period. The data used is secondary data in the form of time series (annual) obtained from the publication of BPS Lamongan Regency and East Java Province. The analysis method used is multiple linear regression with the help of the SPSS data processing computer program. The results found that agricultural sector GRDP, agricultural land area, real wages of farm laborers, and farmer exchange rate together have a positive influence on employment. Variables of agricultural GDP and real wages of farm laborers have a negative influence on employment in the agricultural sector. Meanwhile, agricultural land area and farmer exchange rate have no effect on the absorption of agricultural sector labor in Lamongan Regency.]]>
<![CDATA[PENGARUH LITERASI KEUANGAN, IMPULSIVE BUYING, DAN PENGENDALIAN DIRI TERHADAP PENGELOLAAN KEUANGAN PRIBADI MAHASISWA JURUSAN AKUNTANSI UNIVERSITAS CIPUTRA ]]>
<![CDATA[Adellia Mustikasari]]>;
<![CDATA[Fanny Septina]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 2 (2023): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v8i2.20179
<![CDATA[This study was conducted with the aim of knowing the effect of financial literacy, impulsive buying, and self-control on the personal financial management of students majoring in Accounting at Ciputra University. This research method uses quantitative methods, the type of data used is primary data. This study uses a non-probability sampling technique method with purposive sampling technique and the research sample has 123 respondents. The data analysis technique uses multiple linear regression analysis using the SPSS version 22 program. The results of this study indicate that financial literacy has a positive effect and has a significant effect on personal financial management. Impulsive buying has a positive effect but does not have a significant effect on personal financial management. Self-control has a positive effect and a significant effect on personal financial management.]]>
<![CDATA[ANALISIS FRAUD PENTAGON THEORY DALAM PROSES PENGADAAN BARANG JASA PEMERINTAH: (STUDI EMPIRIS PADA PEMERINTAH DESA DI KECAMATAN SEKARAN) ]]>
<![CDATA[Dwi Lestari]]>;
<![CDATA[Nur Fadjrih Asyik]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 2 (2023): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v8i2.20184
<![CDATA[This study aims to determine the effect of pressure, arrogance, competence, opportunity, and rationalization on the tendency of fraud in the process of government procurement of goods and services. The population of this study were all village officials in Sekaran District, Lamongan Regency. Using the purposive sampling technique, the sample in this study is the primary sample, namely village officials in Sekaran District who have more than 2 years experience in the process of procuring government goods and services with a total of 174 respondents. The data analysis technique used is the Structural Equation Model (SEM) with the Smart application. PLS V4 namely validity test, reliability and hypothesis testing. The results of data processing found that each pressure, arrogance, competence, opportunity, and rationalization had no effect on fraud in the process of procuring government goods and services.]]>
<![CDATA[ANALISIS TOWS MATRIKS TERHADAP FINANCIAL TECHNOLOGI PEER TO PEER LENDING BERBASIS SYARIAH DI INDONESIA ]]>
<![CDATA[Nurhadi Zuhri]]>
<![CDATA[ JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 8 No 2 (2023): JURNAL AKUNTANSI DAN EKONOMI ]]>
Publisher : <![CDATA[UNIVERSITAS NUSANTARA PGRI KEDIRI ]]>
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DOI: 10.29407/jae.v8i2.20303
<![CDATA[The development of peer-to-peer (P2P) lending fintech in Indonesia is progressing rapidly. The development of Sharia-based P2P lending fintech itself is influenced by various external and internal factors. The TOWS matrix analysis is employed in this research to analyze and connect different factors and mitigate the appropriate strategies. The research adopts the descriptive qualitative research method, utilizing secondary data and the documentation method for data collection. The results combine external factors, such as challenges (threats) and opportunities (opportunities), with internal factors, namely weaknesses (weaknesses) and strengths (strengths), to explain the T-W strategy, which involves minimizing weaknesses to overcome threats, the O-W strategy, which utilizes opportunities to address weaknesses, the T-S strategy, which tackles threats by leveraging strengths, and the O-S strategy, which seizes better opportunities by utilizing existing strengths.]]>
