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Journal of Trends Economics and Accounting Research
Published by Forum Kerjasama Pendidikan TInggi
ISSN : -     EISSN : 27457710     DOI : https://doi.org/10.47065/jtear.v2i4.266
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 145 Documents
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Determinan Pengungkapan Kebijakan Anti Korupsi Ditinjau dari Good Corporate Governance dan Reputasi Auditor Stefani Lily Indarto
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.v3i3.581

Abstract

Corruption is a major challenge as well as a problem in an organization or business. Economic development will weaken and corporate accountability will be lost due to corruption. As a result of corruption, it will have a negative impact in various fields, including on the country's economy. For this reason, company awareness is needed in disclosing anti-corruption policies as a form of minimizing the occurrence of corruption in the business world. Even the Indonesian Financial Services Authority (OJK) also explains the recommendations for disclosing anti-corruption policies to every company that goes public in its annual report. The internal control mechanism can be a key factor in fostering information disclosure so that it will reduce the potential for loopholes for acts of fraud. Good Corporate Governance (GCG) is intended as a tool that minimizes fraud. In addition, by using a reputable public accounting firm, it is hoped that it can also show a more convincing and quality reputation and will be more motivated to disclose information, especially related to efforts to prevent corruption. The purpose of this study is to determine the effect of Good Corporate Governance (board of directors size, board of commissioners' independence, audit committee meeting frequency, and governance committee) and auditor's reputation on anti-corruption policy disclosure. This research uses all companies listed on the Indonesia Stock Exchange in the 2019-2021 period using a purposive sampling method. From 1739 companies, the results obtained were that the independence of the board of commissioners, governance committee, and auditor reputation had a positive effect on disclosing anti-corruption policies. Meanwhile, the size of the board of directors and the frequency of audit committee meetings have no effect on anti-corruption policies.
Pengaruh Green Marketing dan Corporate Social Responsibility Terhadap Keputusan Pembelian Lampu LED Philips Franstama Pardamean; Syafrida Hafni Sahir
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.v3i3.583

Abstract

The aim of this study was to determine the effect of green marketing and corporate social responsibility on purchasing decisions (a case study of Philips LED lamp consumers in Medan). This type of research is associative quantitative research which aims to determine the relationship between two variables. The research population is consumers of Philips LED lights in Medan City whose number is not known with certainty. The sample size was determined using the unknown population formula and the sample results were determined to be 100 respondents. The research instrument used was a questionnaire distributed online via the Google form. The data analysis used is multiple linear regression method. Based on the results of the t test, the green marketing variable partially has a positive effect on consumer purchasing decisions for Philips LED lights in Medan City and the corporate social responsibility variable partially has a positive effect on consumer purchasing decisions for Philips LED lights in Medan City. Based on the Coefficient Test the determination of purchasing decisions can be explained by green marketing and corporate social responsibility variables.
Determinan Keberhasilan Usaha UMKM Dwi Saraswati; Yunita Sari Rioni; Ikhah Malikhah; Ardhansyah Putra Hrp
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.v3i3.592

Abstract

This study examines whether accounting information variables and leadership variables can affect the success rate of a business. Then the data obtained were analyzed using multiple regression analysis, data normality test, heterochedasticity test, partial test (t-test), simultaneous test (F-test), test and determination test. The results of the study stated that the variables of accounting and leadership information had a significant effect on the business success rate of young MSMEs in Kota Pari Pantai Cermin. The results showed that accounting and leadership information simultaneously had a significant effect on business success with a calculated F value of 1026,250 > a table F value of 3.24. Partial tests also showed that accounting and leadership information respectively had a positive and significant effect on the success of the business, where the value of t count the calculated variable of the accounting information is 2.623 and the t count of the leadership variable is 45.304 where each is greater than the value of t of the table of 2.02. The Adjusted R Square value obtained from the test results of the Coefficient of Determinants (R2) on business success of 0.981 explained that 98.1% of business success can be explained by accounting and leadership information as independent variables. While the remaining 1.9% was explained by other variables that were not studied in this study.
Tingkat Literasi Pasar Modal (Studi Pada Dosen Fakultas Ekonomi UMN Al Washliyah Medan) Ardhansyah Putra Hrp; Dwi Saraswati
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.v3i3.593

Abstract

The purpose of this study is to find out how the capital market knowledge owned by lecturers, how to know the types of capital market investment instruments, how to know the level of capital market investment benefits, owned by lecturers how to know the level of investment risk owned by lecturers of the Faculty of Economics and how the design model for optimizing capital market literacy for lecturers Faculty of Economics UMN AL Washliyah. Abstract is a short summary of the paper to help the reader quickly ascertain the purpose of the study and match the research needs. The type of data used in this study was primary data, which was obtained directly from respondents. The total population and respondents in this study were permanent lecturers of the Faculty of Economics, totaling 60 respondents. The data analysis technique used in this study used frequency distribution. The results showed that the lecturer's understanding of Investment Knowledge in the Capital Market was still not optimal (understanding good categories). Things that are not well understood are about parties who have excess funds between the public or companies, the still mixed concept of profits obtained by investment instruments in the capital market and banking, and the form of stock investment risk in the form of not getting dividends and the possibility of bankruptcy for companies that have go public.
Pengaruh Financial Technology Terhadap Profitabilitas Bank Mandiri Nurul Azmi; Yuni Yuniawati
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.v3i2.134

Abstract

The purpose of this study was to determine the effect of financial technology on Bank Mandiri's profitability before and during the Covid 19 pandemic. The analytical method in this study uses secondary data, namely data obtained from the annual financial reports contained on the official website www.bankmandiri.co.id and perform a different test using SPSS. The results showed that the effect of financial technology on Bank Mandiri's profitability before and during the Covid 19 pandemic was no difference in the use of financial technology with the variables ROA, ROE, and NIM, on Bank Mandiri's profitability for the 2018-2021 period.
Enhancing Innovativeness in Startups through Quality Management Practices: A Managerial Perspective Andreas Mahendro Kuncoro
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.v3i3.247

Abstract

Startups characterized by focusing on innovativeness require suitable management approach in order to sustain in dynamic, complex and uncertain environment. Quality management practice has been world-widely implemented in any organizations, but limited studies have been conducted to examine the relationship between quality management and innovativeness in startups. A systematic literature review was conducted and resulted in 29 selected papers. This paper aims to bridge the gap by providing managerial insights on how startups can enhance their innovativeness through quality management practices. The study concluded that understanding the interrelationships between the principles of quality management practices provides support to quality culture, continuous organization learning to create value as sources to enhance innovation
Pengaruh Diskon, Kualitas Produk, dan Gaya Hidup Terhadap Keputusan Impulse Buying Konsumen Produk UNIQLO Yuni Yuniawati; Istichanah
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.v3i3.596

Abstract

The population in this study are consumers of Uniqlo AEON Mall products West Tanjung branch as many as 100 respondents. The research method used the researcher is the slovin method of the tests carried out are: validity test, test reliability, normality test, multicollinearity test, heteroscedasticity, linear regression analysis multiple, t test, f test, and the coefficient of determination. Testing tools used is SPSS 26 software for windows. The results of this study indicate that partially discounts have a positive effect on Impulse Buying decisions, partially Product Quality has an effect positive towards Impulse Buying decisions, partially influential Lifestyle positive towards Impulse Buying decisions, simultaneously Discounts, Product Quality, and Lifestyle influence on consumer Impulse Buying decisions Uniqlo products, then the percentage of contributions to the influence of the independent variables includes Discounts, Product Quality, and Lifestyle on the dependent variable Impulse Buying is 0.788 or 78.8%.
Pengaruh Pengetahuan Investasi dan Motivasi Investasi Terhadap Minat Investasi di Pasar Modal Indrayani Indrayani
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.v3i3.577

Abstract

The capital market is a means of connecting business actors who need funds and people who have excess funds to invest. Researchers see that public interest, especially students, to invest is still very low even though students should be a part of society that has a lot of opportunities and has the potential to become investors in the capital market for the future. So that researchers are interested in studying the effect of investment knowledge and investment motivation as independent variables on student investment interest as the dependent variable. The data used in this study is primary data derived from responses to questionnaires which were distributed to 100 respondents who are students of the Faculty of Economics and Islamic Business (FEBI) IAIN Parepare who are the objects of this research. The method used in this study is descriptive quantitative, where data testing uses the SPSS 26 application. The classic assumption tests used are the normality test, multicollinearity test, and heteroscedasticity test. Meanwhile, to test the hypothesis used correlation coefficient test (R), test the coefficient of determination (R2), partial test (t-test) and simultaneous test (F-test). Based on the results of the analysis carried out, it was concluded that both investment knowledge and investment motivation significantly influence the investment interest of FEBI IAIN Parepare students.
Peran Auditor Internal: Pencegahan dan Pengendalian Fraud di Bisnis Wisata Berbasis Culture Immersion Saifudin Saifudin; Nia Luthfiana; Nirsetyo Wahdi
Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i4.574

Abstract

This study aims to find out more about the role of internal audit and the effectiveness of internal control in detecting and preventing fraud in the culture immersion-based tourism business. The method used in this research is descriptive and verification analysis method. The independent variables used in this study are Internal Audit and Internal Control Effectiveness. While the dependent variable in this study is Fraud Detection and Prevention. The population in this study were all internal auditors at the Culture Immersion-based Tourism Business Company in Semarang City. Sampling using purposive random sampling method and obtained a sample size of 353 respondents. The data analysis technique used in this research is correlation coefficient analysis, determination and hypothesis testing. The results of this study indicate that internal audit has a significant effect on fraud detection and prevention with a correlation coefficient value of 0.615 and is in the strong category. The effectiveness of internal control has a significant effect on the detection and prevention of fraud with a correlation coefficient value of 0.587 and is included in the moderate category.
Determinasi Pengungkapan Sustainability Report berdasarkan Aspek Komite Audit, Frekuensi Rapat Direksi, Ukuran Perusahaan, Likuiditas dan Profitabilitas (Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021) Naga Chiputra; Lucky Nugroho; Hari Setiyawati
Journal of Trends Economics and Accounting Research Vol 3 No 4 (2023): June 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v3i4.591

Abstract

This study aims to determine the effect of the Audit Committee, Frequency of Board Meetings, Company Size, Liquidity, and Profitability on Sustainability Report disclosure. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) for 2017-2021. The sample in this study amounted to 27 companies from 46 companies that met the criteria, so the total sample used during the 2017-2021 period was 135 observation data. The research design used is quantitative research, and the sampling method used in this study is purposive. The data used in this study are secondary. The data analysis method used in this research is multiple linear regression analysis with the help of the Eviews 12 application program. The results of the analysis show that (i) the audit committee has a significant effect on the disclosure of sustainability reports; (ii) the frequency of board of directors’ meetings has no effect on the disclosure of sustainability reports, (iii) company size has a significant effect on sustainability reports, (iv) liquidity has no effect on sustainability report disclosure, (v) profitability has no effect on sustainability report disclosure. This research implies that it provides information and can be used as a reference for stakeholders concerned about disclosing sustainability reports that the audit committee and company size have an essential role in the mining industry. The novelty of this research is related to the object of research, namely the disclosure of sustainability reports on mining companies which is currently the concern of all those who care about environmental sustainability.

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