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Suginam
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suginam.icha@gmail.com
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+6281310830345
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INDONESIA
Journal of Trends Economics and Accounting Research
ISSN : -     EISSN : 27457710     DOI : https://doi.org/10.47065/jtear.v2i4.266
Core Subject : Economy,
Journal of Trends Economics & Accounting Research memuat artikel pada bidang Ekonomi, Akuntansi dan Manajemen. Namun tidak tertutup untuk menerima artikel pada bidang sejenis, seperti: 1. Auditing, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, 6. Operations Management, 7. Change Management, 8. Management of Sharia, 9. Knowledge Management 10. Entrepreneurship, 11. E-Business, 12. Business Management, 13. Capital Market, 14. Risk Management, 15. Syariah banking, 16. Economics of Sharia, 17. Islamic Capital Market, 18. Financial accounting, 19. Managerial accounting, 20. Behavioral accounting, 21. Tax accounting, 22. Public Sector Accounting, and 23. Syariah accounting
Articles 24 Documents
Search results for , issue "Vol 3 No 3 (2023): March 2023" : 24 Documents clear
Pengaruh Pengaruh Kinerja Keuangan, NPM dan EPS Terhadap Harga Wajar Saham Lembaga Pembiayaan di Bursa Efek Indonesia Vivi Oktari; Maya Yuliani
Journal of Trends Economics and Accounting Research Vol 3 No 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i3.541

Abstract

The goal of this research is to examine the impact on the financial performance of the npm and eps listed on the Indonesia Stock Exchange (IDX). Earnings per share and profitability ratios (Net Profit Margin) are used to assess a company's performance. This study is quantitative in nature. Financial institution businesses that are listed on the IDX for the years 2018 through 2022 make up the research population. Purposive sampling is used in the sample selection method. Multiple linear regression is the data analysis strategy applied in this study. The results of the research shows that Variables Net Profit Margin (NPM), Return On Assets (ROA) and Earning Per Share (EPS) simultaneously and affect the level of stock prices
Pengaruh Remunerasi, Lingkungan Kerja dan Kompetensi Terhadap Kepuasan Kerja Aysyah Rengganis; Ade Yovi Novalesi; Ishak Hanawi; Muhammad Nasir; Hasrita Lubis; Ismail Nasution
Journal of Trends Economics and Accounting Research Vol 3 No 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i3.543

Abstract

This research aims to find out the influence jointly or partially between remuneration, work environment and competence to the job satisfaction of the Workers at the Sekolah Menengah Kejuruan Swasta Siti Banun. This research uses descriptive qualitative method using primary and secondary data. The population is the workers of the company. Fifty five become the sample of this research. Data analysis technique used is linear regression which shows that from the three independent variables applied to the regression model (remuneration, work environment and competence). Remuneration is significant for 0,003 which can be concluded that remuneration affects job satisfaction (hypothesis 1 accepted). Work environment has significant value 0,001 which can be concluded that quality of work environment (hypothesis 2 accepted). Competence variable has significant value 0,001 which means that competence influences job satisfaction (hypothesis 3 accepted). Research results show that remuneration, work environment and competence all positively influence the job satisfaction of the workers. It can be proven using the result of regression statistic test with probability value 0,000 obtained which is lower than α (α=0,05). So, it can be said that remuneration, work environment and competence influence positively the job satisfaction of the workers. Thus, hypothesis 4 accepted
Pengaruh Budaya Organisasi, Job Description dan Fasilitas Kerja Terhadap Kepuasan Kerja Pegawai Badan Pengelola Keuangan, Pendapatan dan Aset Daerah Kabupaten Tapanuli Selatan Arhan Martas Siregar; Ira Kartika Pulungan; Ira Susyani Manullang; Horan Jawa; Arif Hasudungan Gultom; T. Ahmad Helmi; Sri Rahayu
Journal of Trends Economics and Accounting Research Vol 3 No 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i3.544

Abstract

This formula research internal issue is how influence of organization culture on employees satisfaction. How influence of job description on employees satisfaction. How influence of job facility on employees satisfaction. How influence of organization culture, job description and job facility on employees satisfaction. This research target is to for know influence and analyze of organization culture on employees satisfaction. For know influence and analyze job description on employees satisfaction. For know influence and analyze job facility on employees satisfaction. For know influence and analyze organization culture, job description and job facility on employees satisfaction. Sample in this research amount to 82 employees. Technique analyze data which used in this research is analysis of regresi multiple linear. This research result explain of organization culture effect positive and significant on employees satisfaction. Job description effect positive and significant on employees satisfaction. Job facility effect positive and significant on employees satisfaction. Organization culture, job description and job facility effect and positive and significant on employees satisfaction.
Pengaruh Komunikasi Interpersonal, Budaya Sekolah dan Peran Kepemimpinan Kepala Sekolah Terhadap Kinerja Guru di Sekolah Menengah Kejuruan Negeri Andika Saputra; Abdullah Umar; Ida Hannum; Ahmad Zulfan Hasibuan; Irsan Efendi Nasution; Safrida; Neni Sri Wahyuni
Journal of Trends Economics and Accounting Research Vol 3 No 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i3.545

Abstract

The formulation of problem in this research is there is influence interpersonal communication on teachers performance. There is influence school culture on teachers performance. There is head school leadership roel on teachers performance. There is influence of interpersonal communication, school culture and head school leadership roel on teachers performance. The purpose of this research is for know influence and analize of interpersonal communication on teachers performance. For know influence and analize school culture on teachers performance. For know influence and analize head school leadership roel on teachers performance. For know influence and analize interpersonal communication, school culture and head school leadership roel on teachers performance. The sample in this research is 31 teachers, with data analysis technique used is multiple linear regression analysis. The research result interpersonal communication influence positive and significant on teachers performance. School culture influence positive and significant to teachers performance. Head school leadership roel influence positive and significant to teachers performance. Interpersonal communication, school culture and head school leadership roel influence positive and significant to teachers performance
Pengaruh Motivasi Kerja, Sikap Kerja Dan Kepemimpinan Terhadap Kinerja Pegawai Inspektorat Daerah Kabupaten Tapanuli Selatan Surya Aswan Ciptady Harahap; Yudhi Andika; Yetti Loren Andriani Silalahi; Ghozali Nasution; Fauza Diandra; Sri Gustina Pane
Journal of Trends Economics and Accounting Research Vol 3 No 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i3.546

Abstract

The formulation of problem in this research is there is influence interpersonal communication on teachers performance. There is influence school culture on teachers performance. There is head school leadership roel on teachers performance. There is influence of interpersonal communication, school culture and head school leadership roel on teachers performance. The purpose of this research is for know influence and analize of interpersonal communication on teachers performance. For know influence and analize school culture on teachers performance. For know influence and analize head school leadership roel on teachers performance. For know influence and analize interpersonal communication, school culture and head school leadership roel on teachers performance. The sample in this research is 31 teachers, with data analysis technique used is multiple linear regression analysis. The research result interpersonal communication influence positive and significant on teachers performance. School culture influence positive and significant to teachers performance. Head school leadership roel influence positive and significant to teachers performance. Interpersonal communication, school culture and head school leadership roel influence positive and significant to teachers performance
Perspektif Manajemen Syariah Melalui Kepemimpinan dan Pengelolaan Aset Dalam Meningkatkan Kinerja Perusahaan di Kebun Klambir Lima Kabupaten Deli Serdang Wilchan Robain; Harianto
Journal of Trends Economics and Accounting Research Vol 3 No 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i3.547

Abstract

Sharia Management Perspective Through Leadership and Asset Management in Improving Company Performance in Klambir Lima Deli Serdang Gardens. The formulation of the research problem is how is the perspective of sharia management through leadership and asset management in improving company performance. This study aims to determine how the influence of sharia management and leadership perspectives on asset management and how the influence of sharia management and leadership perspectives on company performance. Data analysis in this study used path analysis assisted by the SPSS 16 for Windows computer program. The results of the study show that the variable perspective of sharia management and leadership simultaneously has a positive and significant effect on asset management in Kebun Klambir Lima, Deli Serdang Regency. perspective of sharia management and leadership partially and simultaneously has a positive and significant effect on company performance in Klambir Lima Plantation, Deli Serdang Regency
Pengaruh Profitabilitas, Likuiditas, Leverage, dan Ukuran Perusahaan Terhadap Financial Distress Pada Perusahaan Consumer Non-Cyclicals yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 Putri Nadia Stepani; Lucky Nugroho
Journal of Trends Economics and Accounting Research Vol 3 No 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i3.551

Abstract

This study aims to determine the effect of Profitability, Liquidity, Leverage, and Company Size on Financial Distress. The population in this study are Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sample in this study was 75 companies out of 87 companies that met the criteria so that the total sample used in this study was 225 observational data. The research design used was quantitative research and the sampling method used in this study was purposive sampling method. The data used in this research is secondary data. The data analysis method used in this study is logistic regression analysis using the IBM SPSS version 22 application program. The results of the analysis show that (1) profitability has an effect on financial distress, (2) liquidity has an effect on financial distress, (3) leverage has no significant effect on financial distress, and (4) company size has no effect on financial distress. The implication of this research is to provide additional knowledge and references for academics and researchers related to the factors that influence financial distress. In addition, this research can also provide information that can assist in decision-making for practitioners and stakeholders who focus on financial distress. The novelty in this study is related to the object and period of research, namely the factors that cause financial distress in non-cyclical consumer companies in the 2019-2021 period.
Pengembalian Bea Masuk atas Penetapan Pejabat Bea dan Cukai pada Kantor Pelayanan Utama Bea dan Cukai Tipe A Tanjung Priok Nanang Kurniawan; Twenty Mariza Syafitri; Maya Novianti
Journal of Trends Economics and Accounting Research Vol 3 No 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i3.554

Abstract

The activity of carrying out import activities of goods subject to service users is to carry out a self-assessment of customs notifications. The Customs and Excise Official determines the tariff and/or customs value upon notification, then informs the service user. Service users can submit objections or appeals to the placement of Customs and Excise Officials in the event of underpayment or overpayment. The purpose of this study is to determine the rate of return that has been made at the Type A Tanjung Priok Customs and Excise Service Office against the determination by Customs and Excise Officials. The data used are receipt reports and Payment Orders (SPM) for returns from 2017 - 2021 at the Main Service Office of Customs and Excise Type A Tanjung Priok. This research uses descriptive analysis. The results of the study show that the number of documents and the value of a cleaning is not directly proportional to the number of documents and the value returned. The increase or decrease in the number of document recoveries is not followed by an increase or decrease in the number of document returns. Whereas in the event of an increase or decrease in value by Customs and Excise Officials, the return of import duties to service users will also experience an increase or decrease
Penilaian Pada Kualitas Laporan Keuangan melalui Analisis Rasio Profitabilitas di Sekolah Menengah Pertama Kabupaten Sleman Melvin Rahma Sayuga Subroto Subroto
Journal of Trends Economics and Accounting Research Vol 3 No 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i3.556

Abstract

This study aims to analyze the assessment of the quality of school financial reports through profitability ratios, at XYZ Junior High School in Sleman Regency. In this study the profitability ratio is calculated by net profit margin. Another objective of this study is to determine the level of profit at XYZ Junior High School in Sleman Regency. This research uses a qualitative approach with descriptive analysis methods. The sample used is financial reporting. The sample was determined using net profit margin and then using purposive sampling with respondents as operational director, finance department. Data collection techniques were carried out by means of observation, interviews and documentation. As for the data analysis technique is done by data reduction, data presentation. The validity of the research data will be tested using data triangulation. The results of this study indicate that: 1) The liquidity ratio of XYZ Junior High School in Sleman Regency from the calculation of the net profit margin is said to be healthy. Judging from the calculation, it shows more than 20%, so that junior high school is said to be profitable. 2) The quality of the Junior High School's financial reports is appropriate, understandable.
Analisis Pengaruh Kualitas Layanan Terhadap Kepuasan Konsumen Pada Depot Aidrat Sunan Drajat Paciran Lamongan Edy Anas Ahmadi
Journal of Trends Economics and Accounting Research Vol 3 No 3 (2023): March 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i3.560

Abstract

This research was conducted to see and determine the effect of service quality on customer satisfaction at refill drinking water depots in Aidrat (Air Asli Sunan Drajat) Lamongan, there are several factors that consumers can consider in assessing a service provided by the company, according to Zeithaml, Berry and Parasuraman (1985) quoted in Tjiptono (2000: 27-28) succeeded in identifying five dimensions of service quality, namely tangibles, reliability, responsiveness, assurance, and empathy. Based on the results of the analysis that has been carried out on the effect of service quality (tangibles, reliability, responsiveness, assurance, and empathy) on consumer satisfaction at refill drinking water depots in Tirta Mulya, it can be concluded that based on the Multiple Regression Equation Analysis the result is Y = 2.047 + 0.441(X1)+ 0.113 (X2)+ 0.191 (X3) + 0.229 (X4) + 0.235 (X5). If the tangibles, reliability, responsiveness, assurance, and empathy variables are equal to zero, then the value of customer satisfaction is 2.047. If the quality of service changes by 1 then the tangibles variable will increase by 0.441%. Likewise for the reliability variable, which is equal to 0.113%. In contrast, the responsiveness, assurance, and empathy variables show positive parameters, namely 0.191%, 0.229%, and 0.235% respectively. This means that each addition of 1 variable will be followed by an increase in service quality. Based on the Coefficient of Determination Test (R2) the value of adjusted R is 0.961, this shows that 96.1% of customer satisfaction can be explained by the variables tangibles, reliability, responsiveness, assurance, and empathy. The remaining 3.9% is due to the influence of other variables not included in the model. Then based on the Simultaneous Test (F Test) Anova test it can be seen that the Fcount value is 461.654 > the Ftable value is 3.942, located in the rejection area so that Ho is rejected or Ha is accepted. It means that the tangibles, reliability, responsiveness, assurance, and empathy variables have a significant effect on the consumer satisfaction variable. And based on the Partial Test (t test) the results of testing the regression coefficient with tcount obtained the value of tcount tangibles of 4.473 (X1) > 1.661, reliability (X2) 2.053 > 1.661, responsiveness (X3) 3.083 > 1.661, assurance (X4) 4.718 > l1 .661, and empathy (X5) 5.325 > 1.661. Thus the variables tangibles, reliability, responsiveness, assurance, and empathy have a significant effect on consumer satisfaction variables.

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