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Contact Name
Suginam
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suginam.icha@gmail.com
Phone
+6281310830345
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faiziqameira@gmail.com
Editorial Address
Jalan sisingamangaraja No 338 Medan, Indonesia
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Kota medan,
Sumatera utara
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 145 Documents
Pengaruh Atribut Produk, Kepercayaan Merek, Negara Asal Terhadap Niat Beli Pada Konsumen Minuman Probiotik Yakult Ella Anastasya Sinambela; Roudhotul Nur Azizah; Utami Puji Lestari; Ernawati Ernawati; Fayola Issalillah
Journal of Trends Economics and Accounting Research Vol 2 No 4 (2022): June 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (410.379 KB) | DOI: 10.47065/jtear.v2i4.269

Abstract

Nowadays people are starting to realize that they need to take care of their health before they get sick. So that consumers begin to regularly consume health drinks such as Yakult. Yakult probiotic drink has been around since 1934 and has products that are in demand by consumers. Competition with other brands makes Yakult management need to implement marketing strategies to increase consumer buying intentions. This study aims to determine the effect of product attributes, brand trust, and country of origin on consumers' purchase intentions. The research population is the Yakult Probiotic drink consumers. Researchers used 100 respondents as a sample. The analysis technique used is multiple linear regression. The results of the study indicate product attributes on consumer purchase intentions. Furthermore, brand trust has also been shown to have a significant influence on consumers' purchase intentions. Data processing also shows a significant influence by the country of origin on consumers' purchase intentions.
Pengaruh Quality of Work Life,Total Kualitas Manajemen dan Stres Kerja terhadap Loyalitas Karyawan Shohibatun Naufalia; Didit Darmawan; Jahroni Jahroni; Tri Seno Anjanarko; Misbachul Munir; Samsul Arifin
Journal of Trends Economics and Accounting Research Vol 2 No 4 (2022): June 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (352.102 KB) | DOI: 10.47065/jtear.v2i4.281

Abstract

Sumber daya manusia yang dimiliki oleh perusahaan merupakan faktor pembangun perusahaan. Hal ini dikarenakan SDM yang membuat serta menggunakan teknologi. Karyawan merupakan asset berharga yang dimiliki oleh perusahaan. Meningkatkan kinerja karyawan merupakan salah satu strategi yang diterapkan oleh perusahaan untuk dapat bersaing. Tidak hanya meningkatkan kinerja karyawan yang dimiliki namun juga menunmbuhkan loyalitas karyawan kepada perusahaan. Memiliki karyawan yang loyal terhadap perusahaan merupakan salah satu cara untuk mencapai tujuan perusahaan. Penelitian ini bertujuan untuk mengetaui pengaruh kualitas hubungan kerja, TQM, dan stres kerja terhadap loyalitas karyawan. Populasi penelitian kuantitatif ini merupakan karyawan di salah satu perusahaan di Surabaya yang bergerak di bidang pembuatan aksesoris komputer. Sampel penelitian yang digunakan sebanyak 158 responden. Data penelitian akan dianalisis menggunakan teknik analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa quality of work life memiliki pengaruh yang signifikan pada loyalitas karyawan. Selanjutnya TQM juga terbukti memberikan pengaruh signifikan pada loyalitas karyawan. Hasil penelitian juga membuktikan bahwa loyalitas karyawan dipengaruhi oleh stres kerja. Ketiga variabel secara bersama-sama memberikan pengaruh signifikan pada pembentukan loyalitas karyawan.
Pengaruh Kinerja Keuangan dan Kinerja Non-Keuangan Terhadap Return Saham Perusahaan Perkebunan di Indonesia Ahmad Syarif; Bisma Maulana
Journal of Trends Economics and Accounting Research Vol 3 No 2 (2022): December 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i2.244

Abstract

The trade war phenomenon between the United States and China, the increase in CPO import prices by CPO importing countries, and the Covid-19 pandemic have negatively impacted global trade performance. Even so, Plantation companies continue to experience an increase in stock performance and become a force of economic growth for Indonesia, thus increasing the number of young investors to invest in these companies. This makes researchers want to know the factors that support the increase in stock performance, seen from financial performance and non-financial performance. Financial performance in this study is Return on Asset (ROA) and Total Asset Turnover (TATO), while non-financial performance is Corporate Social Responsibility (CSR). This study uses quantitative methods to process data from annual reports and sustainability reports. The samples in this study were 12 Agriculture and Plantation companies in Indonesia. The results of this study indicate that CSR has no significant effect on stock returns, ROA has a significant effect on stock returns, and TATO has no significant effect on stock returns. These results expect companies to be able to maintain their financial performance on a positive trend and strategise so that stock prices continue to increase
Pengaruh Pengalaman Kerja, Karakteristik Individu Dan Iklim Organisasi Terhadap Kinerja Pegawai Badan Pengelolaan Pajak Dan Retribusi Daerah Provinsi Sumatera Utara Sapta Harismada Tarigan; Robi Tanzil; Ananda Doly Putra Nasution; Rikki Zulhari; Elisabet Rita Karolina Simbolon; Sri Gustina Pane
Journal of Trends Economics and Accounting Research Vol 3 No 1 (2022): September 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i1.528

Abstract

The Influence of Work Experience, Individual Characteristics and Organizational Climate on Employee Performance at Badan Pengelolaan Pajak Dan Retribusi Daerah Provinsi Sumatera Utara, guided by Mr. Dr. Nur. M. Ridha Tarigan, S.E.,M.M, as chairman, Mr. Dr. Syofyan, SE, M.Si and Mrs. Dr. Sri Gustina Pane, SE.,M.Si, as member, Thesis – 2022. The formulation of the problem in this study are: How do work experience, individual characteristics and organizational climate influence employee performance? This study aims to determine the effect of work experience, individual characteristics and organizational climate on employee performance. By using the Slovin formula and the Probalility Sampling technique, the sample is 88 people. The results are; Work experience partially has a positive effect on employee performance; Individual characteristics partially have a positive effect on the morale of employee performance; Organizational climate partially has a positive effect on employee performance; Work experience, individual characteristics and organizational climate simultaneously have a positive effect on employee performance
Pengaruh Kepemimpinan Birokrasi, Pelatihan, Kemampuan Kerja Dan Kualitas Kehidupan Kerja (Qwl) Terhadap Kinerja Pegawai Pada Dinas Penanaman Modal Dan Pelayanan Terpadu Satu Pintu Kabupaten Labuhanbatu Novio Helda; Umarnuddin; Irwan; Muhammad Rasyid Harahap; Yanis Zawawi; Supar Wasesa
Journal of Trends Economics and Accounting Research Vol 3 No 1 (2022): September 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i1.529

Abstract

This study aims to determine the effect of bureaucratic leadership, training, work ability and quality of work life (QWL) on employee performance at the Investment and One-Stop Integrated Service Office of Labuhanbatu Regency. This type of research is Associative Research. Data collection in this study was carried out through a survey approach with quantitative descriptive research type by distributing questionnaires to 46 respondents, while the population used in this study were employees of the Investment and One Stop Service Office of Labuhanbatu Regency. Data collection techniques were carried out by interviews, questionnaires and documentation studies. The data analysis tool used in this study uses SPSS (Statistical Product Software Solution). Data analysis in this study is descriptive analysis, multiple linear regression analysis, hypothesis testing using partial significant test (t test), simultaneous significant testing (F test), and testing the coefficient of determination (R2). The results of this study indicate that partially (t test) it is known that bureaucratic leadership has a positive and significant effect on employee performance. The training variable has a positive and significant effect on employee performance. Workability variable has a negative and significant effect on employee performance. Then the Variable Quality of Work Life has a positive and significant impact on employee performance at the Office of Investment and One-Stop Integrated Services, Labuhanbatu Regency. In simultaneous testing (F test) it is known that Bureaucratic Leadership, Training, Work Ability and Quality of Work Life have a positive and significant effect on Employee Performance at the Investment and One Stop Service Office of Labuhanbatu Regency.
Pengaruh Keadilan, Kebijakan Pimpinan Dan Pemberian Motivasi Terhadap Semangat Kerja Pegawai Rumah Sakit Daerah Surya Dikadarma Sitorus; Riska Tampubolon; Riris Dermawaty. S; Risfan Riadi Rambe; Mhd. Suhail; M. Ridha Tarigan
Journal of Trends Economics and Accounting Research Vol 3 No 1 (2022): September 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i1.530

Abstract

The formulation of the problem in this study is whether justice, leadership policies and giving motivation are positive and simultaneous on the morale of the employees of the Regional General Hospital DR. Tengku Mansyur Tanjungbalai City. This study aims to determine the effect of justice, leadership policies and providing motivation on the morale of the employees of the Regional General Hospital DR. Tengku Mansyur Tanjungbalai City. The sample in this study were all employees of the Regional General Hospital DR. Tengku Mansyur Tanjungbalai City, amounting to 33. The data analysis technique in this study was Multiple Linear Regression. The results of this study indicate, partial justice has a positive and significant effect on employee morale; The leadership policy partially has a positive and significant effect on employee morale; Motivation partially has a positive and significant effect on employee morale; Justice, leadership policies and motivation simultaneously have a positive and significant effect on employee morale.
Strategi Sistem Operasional Pelayanan Berbasis SWOT Untuk Meningkatkan Penerimaan Pajak Kendaraan Bermotor Di Unit Pelayanan Teknis Medan Utara Badan Pengelolaan Pajak Dan Retribusi Daerah Provinsi Sumatera Utara Jufrijal; David Suriadi Marpaung; Abu Bakar Gentie Raya; Sofian; Ernawati; Nilawati Nasti; Supriadi
Journal of Trends Economics and Accounting Research Vol 3 No 1 (2022): September 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i1.531

Abstract

The formulation of the problem in this study is: How is the SWOT-based Operational System Strategy to Increase Motor Vehicle Tax Revenue. This study aims to determine the SWOT-based Operational System Strategy to Increase Motor Vehicle Tax Revenue. The results showed that; The UPT of the North Medan Regional Revenue Agency is in the quadrant I position, namely at the coordinates (0.45 and 0.7), where the appropriate alternative strategy in increasing local tax revenue is using the SO strategy, which is to use all strengths to take advantage of the opportunities they have. Covers; Utilizing advances in communication and information technology in tax revenue; Increase cooperation with other institutions; Optimizing revenue with measurable Intensification and Extensification; Improving the quality of Apparatus Resources.
Pengaruh Harga Minyak dan Suku Bunga Terhadap Harga Saham Sub Sektor Makanan Minuman di BEI Dwi Ermayanti Susilo; Moh. Usman Rusli
Journal of Trends Economics and Accounting Research Vol 3 No 2 (2022): December 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i2.532

Abstract

This study aims to analyze the effect of oil prices and interest rates on stock prices of manufacturing companies in the food and beverage sub-sector listed on the IDX. The study uses quantitative research methods which are carried out through data collection with secondary data, the population is the Financial Statements of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period. The sample in this study is in the form of balance sheets and profit/loss reports for manufacturing companies in the food and beverage sector listed on the Indonesia Stock Exchange (IDX) for the 2016-2021 period, data analysis using multiple Linear Regression statistical methods and hypothesis testing. The results show that 1) The oil price variable has no effect on the stock price of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021 2) The interest rate variable has an effect on stock prices in manufacturing companies in the food and beverage sub-sector. beverages listed on the Indonesia Stock Exchange (IDX) for the period 2017-2021
Faktor-Faktor yang Mempengaruhi Perilaku Ibu Rumah Tangga Berbelanja di Supermarket Didit Darmawan
Journal of Trends Economics and Accounting Research Vol 3 No 1 (2022): September 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i3.536

Abstract

The retail industry is a highly competitively oriented market. For the consumer industry to survive, it should have the strength to compete and it focusing on consumer behavior is a primary objective. The main objective of this case study is therefore to gather understanding and discover the shopping behavior of housewives in supermarkets. This research design is a qualitative case study. It is a cross-sectional study that conducted once using the tool of one-on-one in-depth interviews. The main purpose of this study is to gather understanding and discovery of housewives' shopping behavior in supermarkets. The target participants are women who are housewives with the age range of 25-45 years old. The target respondents were selected based on convenience sampling. The coverage area is in Surabaya City by setting Super Indo as the supermarket visited by housewives. The sample size was set at 180 respondents who were taken 10 respondents in each outlet in Surabaya city. This study found that all the observed factors of the independent variables are stated to have a real role partially or simultaneity in forming the shopping behavior of housewives. Affordable supermarket location is the dominant factor that determines the behavior of housewives shopping at supermarkets.
Pengaruh Kesadaran Wajib Pajak, Tarif Pajak dan Sanksi Pajak Terhadap Kepuasan Wajib Pajak Tanah dan Bangunan Rahayu Mardikaningsih; Utami Puji Lestari
Journal of Trends Economics and Accounting Research Vol 3 No 2 (2022): December 2022
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i2.537

Abstract

Taxes are a source of funding for a country. The development of a country is partly financed by taxes paid by taxpayers. High tax payments have an impact on the progress of a country. For developing countries, tax awareness is still too low. Tax payments are still not made every year even though tax rates have been determined proportionally and equitably. In addition, tax sanctions that are not given significantly cause taxpayers not to pay taxes. Periodic tax payments in accordance with applicable regulations can occur if taxpayers are satisfied with the tax system and rules. The research topic taken is the Effect of Taxpayer Awareness, Tax rates and Tax Sanctions on Land and Building Taxpayer Satisfaction. The population in this study is also limited because it only focuses on Surabaya city residents who are required to pay land and building tax. The number of samples calculated is 100 residents as taxpayers with accidental sampling technique. The questionnaire will be used as a research instrument. Multiple linear regression model is the model for data analysis in this study. Based on the variables of taxpayer awareness, tax rates and tax sanctions, the result is a significant effect on the taxpayer satisfaction variable.

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