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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 195 Documents
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APLlKASl SlSTEM KEUANGAN DESA (SlSKEUDES) VERSl 2.0.3 DALAM MENlNGKATKAN KUALlTAS AKUNTABlLlTAS KEUANGAN DESA PADA MASA PANDEMl COVlD-19 DI KABUPATEN TULUNGAGUNG Elsanda Amelisa; Lantip Susilowati
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 1 (2022): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i1.17711

Abstract

This research intends to understand the application of the Village Financial System (SlSKEUDES) version 2.0.3 to the quality of village financial accountability during the COVID-19 pandemic in Tulungagung Regency and to understand its impact on the quality of accountability and develop operational efficiency. Qualitative research method is used in this research. The data used are primary data and secondary data obtained from observations and interviews. The analytical methods used are data collection, data reduction, data presentation and drawing conclusions. The results of the research show that the implementation of the SlSKEUDES version 2.0 application is in accordance with the procedure. After the implementation of the SlSKEUDES application version 2. 0. 3, the quality of village financial accountability has increased and the creation of clear and accountable financial reports. As a result, the performance of using the SlSKEUDES application version 2. 0. 3 is rated more positively. such as simplifying village financial reports, shortening time, while the constraints experienced are network limitations and system errors in using the SISKEUDES application version 2.0.3.
DETERMINAN INDEKS PEMBANGUNAN MANUSIA DI PROVINSI JAWA TIMUR: MODEL CROSSECTIONAL SPASIAL Edy Santoso; Aisah Jumiati; Teguh Hadi Priyono; Rafael Putomo Somaji
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 1 (2022): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i1.17884

Abstract

The purpose of this study was to analyze the determinants of the human development index in East Java Province. Using the Human Development Index (HDI) data in 2020, spatial econometric models were used to identify the effect of GRDP, Population, Unemployment Rate and City Minimum Wage on HDI in East Java Province. The results of the competition on the three models show that the best model for estimating the HDI in East Java Province is the Spatian Error Model (SEM) compared to the Spatial Leg Model (SLM) and the Ordinary Least Square Model (OLS). The results of the Spatial Error Model Estimation show that GRDP and unemployment have a positive and significant impact on HDI in East Java Province during the study period. This means that GRDP and unemployment are able to encourage an increase in HDI in East Java Province. While the population variable has a negative and significant effect on the human development index in East Java Province. This means that the smaller the population will be able to encourage an increase in HDI in East Java Province. The UMK variable shows an insignificant effect, which means that the variable has not been able to influence the amount of HDI in East Java Province. The estimation results of the SEM model also show a positive and significant value of lamda, which can be interpreted that there is a spatial effect in the formation of HDI in East Java Province through error components.
Pengaruh komponen auditing terhadap kualitas audit (Studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020) Nurul Aini Putri; Aprilia Whetyningtyas; Diah Ayu Susanti
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 1 (2022): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i1.16815

Abstract

This study aims to describe the practice of disclosure of audit quality provided by auditors to Indonesian manufacturing companies on the official website of the Indonesia Stock Exchange in 2016-2020. This study examines the effects of audit tenure, audit committee, audit capacity stress, audit fee and auditor switching on audit quality as measured by earnings surprise benchmark approach. The results showed that the audit tenure has no effect on audit quality with a significance level of 0.481, the audit committee has a positive effect on audit quality with a significance level of 0.001, audit capacity stress has a negative effect on audit quality with a significance level of 0.041, audit fee has a positive effect on audit quality with a significance level of 0.040, and auditor switching has no effect on audit quality with a significance level of 0.785 from manufacturing companies listed in Indonesia stock exchange.
IMPACT OF THE POLICY OF THE COVID-19 PANDEMIC ON STUDENTS' UKT INCOME Budi Andriana; Aulia farinduanti; Mujayanah Mujayanah; Puspo Anggono; Eka Hendi Andriansyah
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i2.17233

Abstract

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
THE ROLE OF FINANCIAL PERFORMANCE IN MEDIATION OF ENTERPRISE RISK MANAGEMENT AND CORPORATE VALUE Indra Sukma Subagio; Esti Saraswati
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i2.17448

Abstract

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.
ANALISIS FAKTOR-FAKTOR YANG MEPENGARUHI EQUITY RISK PREMIUM Rona Nabila Gusrima; Einde Evana; Yunia Amelia; Lindrianasari
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i2.17601

Abstract

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.
ANALYSIS OF VALUE FOR MONEY PERFORMANCE MEASUREMENT AT THE NATIONAL POPULATION AND FAMILY PLANNING AGENCY OF EAST LUWU DISTRICT Dwi Selpin; Marwah Yusuf; Valentino Sudiasa
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i2.17646

Abstract

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.
Analisis Hubungan Tingkat Kesehatan Bank Terhadap Pengungkapan Identitas Etika Bank Umum Syariah Ellen Betha Chindo; Tri Joko Prasetyo; Harsono Edwin Puspita
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i2.17667

Abstract

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.
PENGARUH PERTUMBUHAN EKONOMI DAN KEMISKINAN TERHADAP IPM 14 KABUPATEN KATEGORI “SEDANG” DI PROVINSI JAWA TIMUR Mayang Dwi Pitaloka; P.S Prabowo
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i2.17692

Abstract

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
Pengaruh Profitabilitas, Likuiditas, Leverage, Rasio Arus Kas dan Ukuran Perusahaan Terhadap Financial Distress Eny Purwaningsih; Indah Safitri
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 7 No 2 (2022): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jae.v7i2.17707

Abstract

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.

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