https://ojs.unpkediri.ac.id/index.php/akuntansi/issue/feed JAE (JURNAL AKUNTANSI DAN EKONOMI) 2022-06-18T20:49:26+07:00 Dr. Faisol, MM faisol@unpkdr.ac.id Open Journal Systems <p><em><strong>ISSN </strong></em><em><strong><a href="http://u.lipi.go.id/1472441796">2541-0180 </a></strong></em><strong style="font-style: italic;"><em>(Online)&nbsp; ISSN <a title="ISSN (Print)" href="http://issn.pdii.lipi.go.id/">2721-9313</a> (Print)</em></strong></p> <p><strong style="font-style: italic;"><em>The Journal is published by the Department of Accounting in collaboration with LP2M University of &nbsp;Nusantara PGRI Kediri. This Journal focused on Accounting and Economics Studies. Be started 2019, this Journal is published three times a year in March, July and November</em></strong><em><strong><a href="http://u.lipi.go.id/1472441796"><br></a></strong></em></p> https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17110 Perkembangan Faktor Yang Mempengaruhi Penggunaan E-Money (Studi Kasus Mahasiswa Di Kabupaten Ponorogo) 2022-03-28T21:45:25+07:00 Riza Akhsani Setyo Prayoga rizayoga30@ittelkom-sby.ac.id Nicko Nur Rakhmaddian nickonurrakhmaddian@ittelkom-sby.ac.id <p><sup>E-Money adalah alat pembayaran eletronik yang cukup dikenal oleh masyarakat. Tujuan penelitian ini adalah ingin mengetahui dan menganalisa akan pengetahuan dan juga alasan kalangan mahasiswa menggunakan e-money. Penelitian ini merupakan penelitian kualitatif dengan melakukan survey kepada mahasiswa dengan mengambil sample 15 mahasiswa dari 3 kampus yang berbeda. Hasil dari survey didapatkan bahwa kalangan mahasiswa cukup mengetahui akan produk e-money. Mereka mengetahui produk e-money ini melalui media sosial dan informasi dari teman kampus. Kemudian mereka menggunakan e-money ini untuk sekedar membeli belanja dan membeli makanan dan minuman kesukaan mereka. Mereka merasa aman selama menggunakan produk e-money ini sehingga data keuangan maupun data transaksi mereka tersimpan dengan baik di produk e-money. Mereka merasa puas dan cukup terbantu dengan adanya e-money ini terutama dalam melakukan transaksi pembayaran.</sup></p> 2022-03-28T00:00:00+07:00 Copyright (c) https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17543 Analisis Pengaruh Profitabilitas dan Leverage Terhadap Nilai Perusahaan dengan Corporate Social Responsibility sebagai Variabel Pemoderasi 2022-03-28T21:45:25+07:00 Hestin Sri Widiawati hestinsri@unpkediri.ac.id Linawati Linawati linawati@unpkediri.ac.id <p><em>The purpose of the establishment of a company is none other than to get high profits, this can be achieved if the company can make high sales as well. For this reason, companies are required to be able to attract investors to invest their capital. Company value greatly influences the decision of prospective investors to invest their capital. The purpose of this study was to determine the effect of profitability and leverage on firm value with CSR as a moderating variable.</em></p> <p><em>The population of this research is companies registered in the Bursa Efek Indonesia (BEI) in 2015-2019. The research sample selection uses purposive sampling which is tested by using moderating regression analysis.</em></p> <p><em>Based on the results of testing the hypothesis in this study shows that the profitability proxied by ROA partially has a significant effect on firm value, with a significant value of t test of 0.031. Leverage proxied by DER partially has a significant effect on firm value, with a t test significance value of 0.012. CSR disclosure is not able to moderate the relationship between profitability and corporate value, with a significant value of t test of 0.082. CSR disclosure is able to moderate the relationship between leverage and firm value, with a t-test significance value of 0,000. And simultaneously Profitability, Leverage, CSR moderation on Profitability, and CSR moderation on Leverage have a significant effect on Company Value, with a significant value of f test of 0,000.</em></p> 2022-03-28T00:00:00+07:00 Copyright (c) https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17673 Analisis Faktor – Faktor yang Mempengaruhi Kemiskinan di Kota Pasuruan 2022-03-28T21:45:25+07:00 Nur Aini Zakia nurainizakia56@gmail.com Muchtolifah muchtolifah@yahoo.co.id <p>The goal of this investigation is to identify and investigate the factors that contribute to poverty in Pasuruan City. This study employs a quantitative approach, relying on secondary data from Central Statistics Agency publications spanning the years 2011 to 2020The analytical method was multiple linear regression analysis with IBM SPSS 25. Education has no effect on poverty, population has a negative and significant effect on poverty, and the unemployment rate has no effect on poverty, according to the findings. &nbsp;All variables, according to the findings, have an impact on poverty.</p> 2022-03-28T00:00:00+07:00 Copyright (c) 2022 Nur Aini Zakia, Muchtolifah https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17697 Pengaruh Tenaga Kerja dan Investasi Terhadap PDRB Subsektor Ekonomi Kreatif Kota Surabaya 2022-03-28T21:45:25+07:00 Anisah Citra Rakhadita citra956@gmail.com P.S Prabowo prayudiprabowo@unesa.ac.id <p><span class="s20">This study aims to determine the effect of </span><span class="s20">labor</span><span class="s20"> and investment on the GDRP of the creative economy sub-sector of Surabaya. Descriptive quantitative analysis and panel data regression analysis were used in this study. The data needed in this study are the distribution of GDRP, the percentage of </span><span class="s20">labor</span><span class="s20">, investment in the creative economy sub-sector of the City of Surabaya in the 2011-2019 period. The result of this study is that partially the </span><span class="s20">labor</span><span class="s20"> has a significant and negative influence on the creative economy sub-sector, then the investment variable partially also shows a significant and negative influence on the GDRP of the creative economy sub-sector in Surabaya. Simultaneous test results in this study stated that the two independent variables had a significant and positive influence on the dependent variable, namely the GDRP of the creative economy sub-sector.</span></p> 2022-03-28T00:00:00+07:00 Copyright (c) 2022 Anisah Citra Rakhadita, P.S Prabowo https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17702 Brain Drain Indonesia dan Dampaknya Bagi Indonesia 2022-03-29T09:59:23+07:00 Edy Santoso inisantosoedy@gmail.com Fivien Muslihatinningsih fivien.feb@unej.ac.id Zainuri zainuri.feb@unej.ac.id <p><em>The purpose of this study is to analyze the effect of </em><em>p</em><em>er </em><em>c</em><em>apita income</em><em> and the level of security in Singapore, Thailand and Malaysia on the brain drain of Indonesia and to find out how the impact of brain drain on Indonesia. The research method used is descriptive quantitative and uses panel data regression analysis</em><em>. </em><em>Based on the model specification test that has been carried out using the Chow test and the Hausman test, both suggest using the fixed effect model. The results show that the per capita income of Singapore, Malaysia and Thailand has a negative and significant effect on Indonesia's brain drain</em><em>. </em><em>The income of the destination area is a pull factor for the occurrence of brain drain, but if the government has increased domestic wages, it can reduce brain drain. The level of security in Singapore, Thailand and Malaysia has a negative and insignificant effect on brain drain in Indonesia, although the level of security is high in these countries, it does not necessarily guarantee legal protection for Indonesian workers who work there. If the brain drain continues, it will have a bad impact on Indonesia. Indonesia will lack a highly educated, </em><em>expert</em><em> or skilled workforce, so that Indonesia will be left far behind other countries in terms of economy, social and knowledge. For this reason, policies that support the development of domestic human resources are needed.</em></p> 2022-03-28T00:00:00+07:00 Copyright (c) 2022 Edy Santoso, Fivien Muslihatinningsih, Zainuri https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17368 Pengaruh hutang terhadap laba bersih (Studi pada PT. UNILEVER INDONESIA TBK.) 2022-03-29T10:07:11+07:00 Suhartono Suhartono suhartono2016@yahoo.com Widya Damayanti damayantiwidy96@gmail.com Taat Kuspriyono taat.tat@bsi.ac.id Lukman Hakim ukman.lmh@bsi.ac.id Abdurrachman Abdurrachman abdurrachman.bdr@bsi.ac.id Vera Agustina Yanti vera.vay@bsi.ac.id <p><em>PT Unilever Indonesia Tbk is a company engaged in manufacturing, marketing and product distribution. Debt is one source of capital in optimizing or developing company profits. The purpose of this study is to analyze the effect of debt on net income at PT Unilever Indonesia Tbk. This study uses quantitative methods, namely the data analysis method using statistical tests, namely the basic assumption test, correlation, coefficient of determination and linear regression equation. The sample data of this study were taken from the website of the BEI and PT Unilever Indonesia Tbk for the 2013-2020 quarter period, so that the data obtained were 32 data. Based on the results of the research, the correlation coefficient test of 0.311 shows that debt to net income has an insignificant, weak and unidirectional relationship. Partially there is no influence between debt on profit and loss (H0 is accepted, Ha is rejected). As for the linear regression equation, it is obtained Y=0.843 + 0.809X.</em></p> <p><em>&nbsp;</em></p> <p>&nbsp;</p> 2022-03-28T00:00:00+07:00 Copyright (c) 2022 Suhartono Suhartono, Widya Damayanti, Taat Kuspriyono, Lukman Hakim, Abdurrachman Abdurrachman, Vera Agustina Yanti https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/16994 Effect of Managerial Ownership, Audit Committee, Profitability and Leverage on Accounting Conservatism 2022-03-29T09:49:21+07:00 Novi Ayu Arthasari noviarthasari@gmail.com Agustina Ratna Dwiati agustina@perbanas.ac.id <p>Abstract</p> <p>This study aims to examine the effect of managerial ownership, audit committee, profitability and leverage on accounting conservatism. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange during the 2015-2019 period. The sampling technique in this study used purposive sampling. The total data used in this study was 494 data during the 2015-2019 period. The analytical technique used in this research is multiple regression analysis. This analysis test was carried out using PLS. The dependent variable in this study is accounting conservatism. Meanwhile, the independent variables in this study are managerial ownership, audit committee, profitability, and leverage. The results of this study indicate that managerial ownership does not affect accounting conservatism. This is because the average level of managerial ownership is low and share ownership does not come only from managerial. The audit committee and profitability affect accounting conservatism where the more members of the audit committee and the higher the profitability value, the higher the accounting conservatism. Meanwhile, the higher the leverage value, the lower the accounting conservatism.</p> <p>Key Words: managerial ownership, audit committee, profitability, leverage, accounting conservatism.</p> 2022-03-28T00:00:00+07:00 Copyright (c) 2022 Novi Ayu Arthasari, Agustina Ratna Dwiati https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17012 The factors that influence the company to switch public accounting firm 2022-04-01T17:26:27+07:00 Yanuar Riswandhita yriswandhita16@gmail.com Sugeng kjasugeng.sosial@gmail.com <p>The relationship between a company and a public accounting firm will experience various twists and turns that determine whether the engagement relationship between a company and a public accounting firm can continue or not. The company's decision to terminate the engagement and change the accounting firm can also occur voluntarily due to the KAP's reputation, audit opinion, company size and company's financial condition. The purpose of this study is to analyze the factors that influence companies to switch public accounting firms to manufacturing companies in the consumer goods sector listed on the Indonesian stock exchange in 2017-2019. The research technique used in this research is the associative method with the research approach used is a quantitative approach. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019. The research sample was taken by purposive sampling so that a sample of 24 companies was obtained with period 3 obtained 72 data. The analysis technique used in this study was regression. multiple linear. After testing, it was found that the variable of the company's financial condition had an effect on the company moving to a public accounting firm, while the other variables had no effect.</p> 2022-03-28T00:00:00+07:00 Copyright (c) 2022 Sugeng, Yanuar Riswandhita https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/16165 The influence of eco-efficiency on firm value with funding structure as a moderating variable 2022-04-03T10:17:19+07:00 Rika Septianingrum rikaseptia50@gmail.com <p><em>The aim of this research is to prove that eco-efficiency has an effect on firm value and the funding structure has a strong influence on eco-efficiency on firm value. This study includes quantitative research because it uses secondary data and manufacturing companies listed on the Indonesia Stock Exchange from 2015 to 2019 are the samples selected in this study. Multiple linear regression analysis technique was used in this study. The result of the analysis is that eco-efficiency has a significant negative effect on firm value. This is an indication that companies that implement eco-efficiency implementation will reduce firm value. While the results of the analysis on the funding structure have a significant positive effect giving a strong impact on eco-efficiency on firm value. The results indicate that the company's management must plan its obligations in preparing the funding structure for managing the use of natural resources efficiently in order to avoid contingency problems that will arise. The eco-efficiency concept makes it easier for companies to create products with added value and can help companies reduce the risk of the production process.</em></p> 2022-03-28T00:00:00+07:00 Copyright (c) 2022 Rika Septianingrum https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17711 Village financial system application (SLSKEUDES) in improving the quality of village financial accountability during the covld-19 pandemic 2022-05-17T21:35:10+07:00 Elsanda Amelisa elsandaamelisa@gmail.com Lantip Susilowati lantip_susilowati@yahoo.com <p>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.</p> 2022-04-11T09:00:19+07:00 Copyright (c) 2022 Elsanda Amelisa https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17884 Determinan Indeks Pembangunan Manusia di Provinsi Jawa Timur: Model Crossectional Spasial 2022-06-13T07:45:31+07:00 Edy Santoso inisantosoedy@gmail.com Aisah Jumiati aisahjumiati@gmail.com Teguh Hadi Priyono teguh_hadipriyo@yahoo.com Rafael Putomo Somaji rafaelpurtomosomaji@yahoo.co.id <p><em>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.</em></p> 2022-05-26T15:27:01+07:00 Copyright (c) 2022 Edy Santoso https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/16815 Pengaruh komponen auditing terhadap kualitas audit (Studi pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020) 2022-06-18T20:49:26+07:00 Nurul Aini Putri nurulainiputri29@gmail.com Aprilia Whetyningtyas aprilia.whietyningtyas@umk.ac.id Diah Ayu Susantis diah.ayususanti3@gmail.com <p>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.</p> 2022-03-15T00:00:00+07:00 Copyright (c) 2022 Nurul Aini Putri, Aprilia Whetyningtyas , Diahs Ayu Susantis