Jurnal Publikasi Ekonomi dan Akuntansi
Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Pajak, Audit, Akuntansi Biaya, Akuntansi Sektor Publik, Akuntansi UMKM. Ekonomi Makro, Ekonomi Mikro, Ekonomi Perkotaan, Penilaian Properti, Ekonomi Islam, Lembaga Keuangan Perbankan Manajemen Pemasaran, Manajemen Strategik, Manajemen Kuangan, Manajemen Sumberdaya Manusia, Manajemen Sektor Publik.
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<![CDATA[ANALISIS PENERAPAN BAGASI BERBAYAR TERHADAP MINAT PENUMPANG MASKAPAI LION AIR DI BANDAR UDARA KOMODO LABUAN BAJO NUSA TENGGARA TIMUR ]]>
<![CDATA[Alvianus Putra Raden]]>;
<![CDATA[Nuning Agustina Ambarsari]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 3 (2023): Vol 3 No 3 (2023): September : Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trianandra ]]>
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<![CDATA[Penelitian ini bertujuan Untuk Mengetahui bagaimana penerapan bagasi berbayar pada maskapai Lion Air di bandara komodo Labuan Bajo Nusa Tenggara Timur serta Mengetahui bagaimana minat penumpang terhadap penerapan bagasi berbayar pada maskapai Lion Air di bandara komodo Labuan Bajo Nusa Tenggara Timur Penelitian ini menggunakan metode kualitatif. Untuk teknik pengumpulan data yaitu observasi, wawancara dan dokumentasi dengan dokumen pendukung untuk menjawab rumusan masalah penelitian maka peneliti melakukan 3 tahapan analisi data yang terdiri dari reduksi data, penyajian data, dan pengambilan kesimpulan Hasil penelitian ini menunjukan bahwa penerapan bagasi berbayar pada Maskapai Lion Air di Bandar Udara Komodo Labuan Bajo, Nusa Tenggara Timur adalah penerapan bagasi berbayar lion air memberikan fasilitas pre-paid baggage (bagasi prabayar) yang dapat dibeli oleh calon penumpang paling lambat 6 jam sebelum keberangkatan. Maksimal pembelian bagasi prabayar adalah 30kg per penumpang, minat penumpang terhadap penerapan bagasi berbayar pada maskapai Lion Air di Bandar Udara Komodo Labuan Bajo, Nusa Tenggara Timur masyarakat kurang tertarik dengan pelayanan yang diberikan maskapai seperti kelayakan pesawat dan displin waktu. Masyarakat menyampaikan bahwa kebijakan tersebut sungguh memberatkan penumpang, khususnya penumpang dengan kelas ekonomi atau masyarakat menengah]]>
<![CDATA[Pengaruh Return On Asset, Earning Per Share Dan Net Profit Margin Terhadap Harga Saham ]]>
<![CDATA[Ali Riza Fahlevi]]>;
<![CDATA[Teni Eriyanti]]>;
<![CDATA[Nanda Annisa Putri]]>;
<![CDATA[Juwita Nur Hassanah]]>;
<![CDATA[Lidiya Aprilia]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 3 (2023): Vol 3 No 3 (2023): September : Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trianandra ]]>
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<![CDATA[This study aims to examine the effect of return on assets, earnings per share, and net profit margin on stock prices. This research uses quantitative methods. The population of this study uses mining sub sector companies listed on the Indonesia Stock Exchange in 2019–2021. The proxy used to measure stock prices is the test of return on assets, earnings per share, and net profit margin on stock prices. The analytical method used in this study uses multiple linear regression analysis using the SPSS version 25 tool. This type of research uses secondary data derived from annual reports of companies listed on the Indonesia Stock Exchange in 2019–2021. The results of the research return on assets (ROA), earning per share (EPS) and net profit margin (NPM) together have a significant positive effect on stock prices.]]>
<![CDATA[PENGARUH EARNING PER SHARE, DEBT EQUITY RATIO, PRICE EARNING RATIO TERHADAP RETURN SAHAM ]]>
<![CDATA[Teni Eriyanti]]>;
<![CDATA[Dwi Urip Wardoyo]]>;
<![CDATA[Nanda Annisa Putri]]>;
<![CDATA[Juwita Nur Hassanah]]>;
<![CDATA[Lidiya Aprilia]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 3 (2023): Vol 3 No 3 (2023): September : Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trianandra ]]>
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<![CDATA[Investment in a company is very important so that the company can carry out its business activities. Companies with a high level of investment will be able to attract investors who have an effect on stock returns or profits to be obtained by investors. The object of this study is to examine the Customer Goods sub-sector companies listed on the IDX. This study aims to determine the effect of earnings per share (EPS) on stock returns, the effect of debt-equity ratio (DER) on stock returns, and the effect of price-earnings ratio (PER) on stock returns. The method used in this study is a quantitative method with secondary data. This study's population consisted of all consumer goods companies listed on the IDX from 2018 to 2021.The sample was taken using a purposive sampling technique. The analysis technique used in this study uses multiple linear regression techniques using the classical assumption test (F), multicollinear test, and t test. The results of this study indicate that EPS does not have a significant negative effect on stock returns. DER has no significant effect on stock return, so H2 is rejected. H1 is rejected because PER has no partially significant effect on stock return.]]>
<![CDATA[PENGARUH LIABILITAS DAN EKUITAS TERHADAP PROFITABILITAS (STUDI PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021) ]]>
<![CDATA[Ninda Kusuma Wulandari]]>;
<![CDATA[Ali Riza Fahlevi]]>;
<![CDATA[Cantika Adelia]]>;
<![CDATA[Dewi Kusmayanti]]>;
<![CDATA[Nike Sekariesta]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 3 (2023): Vol 3 No 3 (2023): September : Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trianandra ]]>
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<![CDATA[This study aims to examine the effect of liabilities and equity on profitability (Studies of Banking Companies Listed on the Indonesia Stock Exchange in 2019-2021). The samples and data in this study were taken from banking companies listed on the IDX for 2019-2021 in the financial statements and annual reports for that period. The method used is sampling. The method used in this study uses the normality test method with multiple linear regression analysis. Based on the research results, liability has a positive and significant effect on profitability, while equity has no effect and is not significant on profitability.]]>
<![CDATA[ANALISIS PENJUALAN ONLINE MELALUI MEDIA SOSIAL TIKTOK ]]>
<![CDATA[Budi Dharma]]>;
<![CDATA[M. Rafiq Efrianda]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 3 (2023): Vol 3 No 3 (2023): September : Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trianandra ]]>
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<![CDATA[Media sosial adalah salah satu dari perkembangan teknonologi informasi dimana penggunanya dapat bersosial melalui jaringan media internet, para pengguna media sosial dapat membeagikan pengalamannya kepada orang lain, baik yang dekat maupun jauh. Pengguna tiktok terus menerus mengalami peningkatan, pada tahun 2022 penngguna yang berusia diatas 18 tahun meningkat menjadi 99,1 juta prang pada kuartal II 2022, sehingga pemanfaatan tiktok juag terus berkembang, menjadi salaah satu e-commerce bagi para penggunanya. Banyak orang mulai memahami perkembangan dan konsekuensi signifikan dari internet, dan saingan mereka telah banyak melakukan inovasi dan penjualan melalui internet. Karena itu, media pemasaran akan menjadi pnekanan utama dari penelitian ini akan ditempatkan pada pemasaran media sosial, yang merupakan subbidang pemasaran internet. Dari penelitian ini diketahui bahwa tiktok bukanlah sekedar media sosial yang hanya sekedar berbagi informasi kepada orang lain, tiktok juga dapat menjadi sebuah pasar tempat bertransasksi antar penjual dan pembeli. Tiktok juga memiliki beberpa vitur yang dipakai dalam penjualan, strategi pemasaran dan arah pemasaran.]]>
<![CDATA[PENGARUH EXPOSURE MEDIA SOSIAL INSTAGRAM TERHADAP MINAT PENGGUNA JASA TRANSPORTASI UDARA UNTUK MELAKUKAN PENERBANGAN DI BANDAR UDARA INTERNASIONAL YOGYAKARTA ]]>
<![CDATA[Noor Afni Purnamasari]]>;
<![CDATA[Herida Panji Olivia Azhar]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 3 (2023): Vol 3 No 3 (2023): September : Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trianandra ]]>
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<![CDATA[The airport is one of the most important facilities. The airport is not only a supporting facility for air transportation for aircraft to land and take off, but the airport is also a symbol as well as a gateway to an area and even a regional icon that is very proud of for the region. Exposure or exposure to social media is a gift of popularity by someone who has great influence, such as an influencer. Usually this is done by creating content and then uploading it to social media such as Instagram, or other social media platforms and exposure is also known as ad space. In essence, interest is someone's desire or someone's intention to do something, so that in the service user's interest is someone's desire or intention to use a service. This study uses a quantitative descriptive method. The number of samples in this study were 100 respondents. Data collection techniques were by giving questionnaires to respondents, interviews and documentation. In proving and analyzing this, validity and reliability tests, simple linear regression tests, and the coefficient of determination are used. Based on the hypothesis and analysis carried out in this study, namely regarding the effect of Instagram social media exposure on the interest of service users, it can be seen for the Instagram social media exposure variable for a constant value of 31.940 and for the dependent variable the interest of air transportation service users for the regression coefficient of 0.603 where each the addition of 1% in the value of the]]>
<![CDATA[HUBUNGAN PELAKSANAAN PENDIDIKAN DAN PELATIHAN TERHADAP PRODUKTIVITAS KERJA PADA PT. BIOVITAL VICTORIA INDONESIA ]]>
<![CDATA[Imhar]]>;
<![CDATA[Diki Permana]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 3 (2023): Vol 3 No 3 (2023): September : Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trianandra ]]>
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<![CDATA[Pada setiap perusahaan baik Badan Usaha Milik Negara maupun perusahaan swasta senantiasa membutuhkan beberapa faktor penunjang agar perusahaannya dapat beroperasi dan berkembang serta bersaing dengan perusahaan lain. Salah satu faktor penunjang yang sering disebut dengan sumber daya manusia atau karyawan. Karyawan merupakan aset atau modal utama dari suatu perusahaan karena mereka selalu berperan aktif dan menentukan berbagai kegiatan perusahaan dalam usaha pencapaian tujuan perusahaan. Pada era globalisasi saat ini setiap perusahaan akan selalu dituntut untuk dapat meningkatkan mutu serta produktivitas karyawannya. Untuk itu diperlukan suatu pelaksanaan program training yang diadakan oleh perusahaan dengan maksud dapat membentuk sumber daya manusia yang memiliki kemampuan untuk bekerja lebih efektif dan efisien serta mampu mengikuti perkembangan dan tuntutan teknologi. Pada penulisan ini, penulis memilih masalah mengenai Hubungan Pelaksanaan Program Pendidikan dan Latihan Terhadap Produktivitas Kerja PT. Biovital Victoria Indonesia.]]>
<![CDATA[Analysis of Delay Handling on Sriwijaya Air Airlines at Pontianak Supadio International Airport. Essay. Diploma IV Study Program Air Transport Management Yogyakarta Aerospace Technology College. ]]>
<![CDATA[Zhucy Ruhil Utari]]>;
<![CDATA[Awan S.SiT.Pnb.,M.M]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 3 (2023): Vol 3 No 3 (2023): September : Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trianandra ]]>
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<![CDATA[The world of aviation is currently experiencing a fairly rapid development with the large number of requests for passengers to travel for vacation or business purposes. With this request, Sriwijaya Air always provides the best service, including handling delays / delays 1) To find out what obstacles are faced by Sriwijaya Air Airlines in dealing with passengers who experience flight delays (delay) at Pontianak Supadio International Airport 2) To knowing how to handle passengers who experience flight delays on Sriwijaya Air at Supadio Pontianak International Airport. 3) To find out how Sriwijaya Air is responsible for passengers who experience flight delays that occur on Sriwijaya Air Airlines at Supadio Pontianak International Airport. The research method used in this study is a qualitative method with data collection methods carried out by direct observation, interviews and documentation. Observations were made at Pontianak Supadio International Airport in September. Meanwhile, direct interviews were conducted with Sriwijaya Air airline officers at Supadio Pontianak International Airport. The results of this study indicate that 1) that Sriwijaya Air airline officers are still experiencing problems, both problems when coordinating between divisions and obstacles in dealing with passengers during delays, 2) In this case Sriwijaya Air airline follows the procedures in handling it. Prior to providing compensation to passengers, Sriwijaya Air also provided information/announcements manually or through the AOCC, served passengers with a friendly and smiling face, and provided compensation in accordance with flight delays, 3) Sriwijaya Air airline is responsible for the airline a number of compensations. the loss stipulated by the applicable laws and regulations for the loss suffered by the passenger, but it is still possible for the passenger to obtain greater compensation by proving that the airline made a deliberate mistake.]]>
<![CDATA[The Influence of Reward and Punishment on Employee Performance at Komodo Labuan Bajo Airport. ]]>
<![CDATA[Maria Komang Devi Bengan Demon]]>;
<![CDATA[Arif Fakhrudin]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 3 (2023): Vol 3 No 3 (2023): September : Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trianandra ]]>
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<![CDATA[Komodo Labuan Bajo Airport is one of the airports located in East Nusa Tenggara. In addition to the importance of airport development, human resources are also one of the assets that the company pays close attention to. Human resources are a supporting factor for the success of a business sector. Because employees are a very important asset for airport provider companies, companies must pay attention to the obligations that employees deserve, namely rewards and punishments as an effort to be able to create optimal and satisfying employee performance. This research was conducted to find out whether there is an effect of reward and punishment on the performance of Komodo Labuan Bajo airport employees. This research was processed using quantitative research methods, with a research instrument, namely a questionnaire. The results of the study show that: 1) Reward has a partial effect on the performance of Komodo Labuan Bajo airport employees. 2) Punishment has a partial effect on the performance of Komodo Labuan Bajo airport employees. 3) Reward and punishment have a simultaneous effect on the performance of Komodo Labuan Bajo airport employees. 4) Rewards have a more dominant effect on the performance of Komodo Labuan Bajo airport employees.]]>
<![CDATA[The Determinant Factor of Tax Aggressiveness: Evidence from Indonesia ]]>
<![CDATA[Laila Oshiana Fitria A'zizah]]>
<![CDATA[ Jurnal Publikasi Ekonomi dan Akuntansi Vol 3 No 3 (2023): Vol 3 No 3 (2023): September : Jurnal Publikasi Ekonomi dan Akuntansi ]]>
Publisher : <![CDATA[Sekolah Tinggi Ilmu Ekonomi Trianandra ]]>
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<![CDATA[Penelitian ini menguji pengaruh profitabilitas, leverage, dewan komisaris independent, ukuran perusahaan dan kepemilikan institusional terhadap agresivitas pajak. Populasi penelitian adalah perusahaan manufaktur sub sector industry makanan dan minuman yang terdaftar di BEI periode 2018-2021. Jumlah sampel 67 perusahaan. Penelitian menggunakan purposive sampling dalam pengambilan sampel. Peneliti menggunakan analisis regresi linear berganda pada struktur data panel. Hasil penelitian menunjukkan bahwa profitabilitas, ukuran perusahaan dan kepemilikan institusional berpengaruh positif terhadap agresivitas pajak. Sedangkan, untuk leverage dan dewan komisaris independent berpengaruh negative terhadap agresivitas pajak. Penelitian memberikan kontribusi penting bagi regulator karena membantu dalam mempertimbangkan kebijakan-kebijakan terkait dengan beban pajak penghasilan perusahaan.]]>
