https://ojs.unpkediri.ac.id/index.php/akuntansi/issue/feed JAE (JURNAL AKUNTANSI DAN EKONOMI) 2024-02-28T07:58:38+07:00 Faisol jurnal_jae@unpkediri.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> <p>&nbsp;</p> https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20185 Impact of Capital Structure and Profitability on Stock Return of Manufacturing Companies Listed on the Indonesian Stock Exchange (IDX) in the Period 2018-2021 2024-02-28T07:58:38+07:00 Agus Zul Bay aguszulbay@gmail.com Kartomo Kartomo bungkartomo@gmail.com Fitri Kumalasari fitrikumalasari77@gmail.com <p>Impact of Capital Structure and Profitability on Stock Return of Manufacturing Companies Listed on the Indonesian Stock Exchange (IDX) in the Period of 2018–2021" is the study's title. This study investigates and summarizes the material influence of capital structure and profitability on stock returns. 65 manufacturing businesses that were listed on the IDX for the years 2018 through 2021 made up the survey sample. Purposive sampling was carried out using a targeted sampling strategy. Using the application program Eviews version 10, analyze the hypothesis using data panel regression analysis. According to the results of the analysis, capital structure (DER) and profitability (ROA) as simulants have no significant effect on stock return, whereas only capital structure as a partial has no significant effect on stock return and profitability as a partial has no significant effect on stock return.</p> 2023-11-03T00:00:00+07:00 Copyright (c) 2023 Agus Zul Bay https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20566 Pengaruh Literasi Keuangan Literasi Pajak dan Literasi Digital Terhadap Minat Investasi Mahasiswa Universitas Mercu Buana Yogyakarta di Pasar Modal 2024-02-28T07:57:56+07:00 Ignasia Helena Waleng Kumanireng nestykumanireng31@gmail.com Rochmad Bayu Utomo bayu@mercubuana-yogya.a.id <p>This research was conducted with the aim of determining whether financial literacy, tax literacy and digital literacy owned by students of Universitas Mercu Buana Yogyakarta have a significant effect on investment interest in the capital market. The variables used in this study are financial literacy, tax literacy and digital literacy as independent variables and investment interest as dependent variables. The research method used is quantitative research method. The data source used is primary data by distributing questionnaires. The population in the study is all students of Universitas Mercu Buana Yogyakarta who invest in the Capital Market which is not yet known in number. The number of samples in this study was 108 respondents obtained using the formula Hair et al. The data analysis technique used in this study is multiple linear regression analysis. The results showed that financial literacy and digital literacy positively affect the investment interest of Universitas Mercu Buana Yogyakarta students in the Capital Market. Meanwhile, tax literacy does not have a significant effect on the investment interest of Universitas Mercu Buana Yogyakarta students in the Capital Market.</p> 2023-11-03T00:00:00+07:00 Copyright (c) 2023 Ignasia Helena Waleng Kumanireng https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20525 Optimizing the Security of Fixed Assets: Strategies to Increase the Recognition of Land and Buildings as Legal Assets 2024-02-28T07:58:17+07:00 Brillianggita Kindred Rizkiatanta kindred.rizkia87@gmail.com Mohamad Djasuli djasuli@trunojoyo.ac.id <p><em>This article aims to find out the optimization of fixed asset security and the recognition of land and buildings as legal assets in Bangkalan Regency. In order to approach this problem, reference is made to the Regulation of the Minister of Home Affairs Number 19 of 2016 concerning Guidelines for the Management of Regional Assets. The data were collected through interviews with the BPKAD of Bangkalan Regency which then the data will be analyzed qualitatively. This study concludes that the implementation of asset security has not been optimal, both in terms of administrative security, physical security and legal security. This is indicated by the large number of land and buildings that are still in the process of submitting for certification, land and buildings that are recognized as owned by other parties, and percaton land. All land assets must be certified on behalf of the Regional Government, put up a land layout mark by making a boundary fence, put up a sign of land ownership, and maintain it so that efforts can be made to maximize the assets to become legal assets.</em></p> 2023-11-03T00:00:00+07:00 Copyright (c) 2023 Brillianggita Kindred Rizkiatanta https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20945 Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal, dan Motivasi Kerja terhadap Kinerja Karyawan pada Bank BTN Cabang Kota Kediri 2024-02-28T07:57:34+07:00 Hesti Nofiana Hestiana hestinofiana20@gmail.com Erna Puspita ernapuspita@unpkediri.ac.id Andy Kurniawan andykurniawan@unpkediri.ac.id <p>Pengujian ini ditujukan sebagai langkah analisis variabel pengaruh sistem informasi akuntansi, pengendalian internal, dan motiivasi kerja terhdap kinnerja karaywan pada bank BTN cabang kota Kediri. Pendekatan pada pengujian memakai pendekatan kuantitatif dengan teknik penelitian kausalitas. Populasi pada penelitian ini adalah seluruh karyawan bank BTN cabang kota kediri yang berjumlah 62 responden yang diprogram SPSS 21 untuk menganalisis regresi berganda. Hasil dari pengujian ini menunjukkan bahwa sistem informasi akuntansi secara parsial tidak berpengaruh terhadap kinerja karyawan, pengendalian internal dan motivasi kerja masing masing secara parsial berpengaruh terhadap kinerja karyawan. Secara simultan, sistem informasi akuntansi, pengendalian internal, dan motivasi kerja berpengaruh terhadap kinerja karyawan.&nbsp; &nbsp;</p> 2023-11-03T00:00:00+07:00 Copyright (c) 2023 Hesti Nofiana Hestiana https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21261 Profitability and Liquidity Moderated By Firm Size as Determinants of Firm Value 2024-02-28T07:57:12+07:00 Ahmad Furqon Burhani furqon.burhani@gmail.com Maretha Ika Prajawati maretha@uin-malang.ac.id <p>This study aims to determine the effect of profitability and liquidity moderated by firm size on health sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2018 - 2022. The sample in this study was determined using purposive sampling technique and obtained 11 sample companies that met the criteria, so there were 55 total financial reports. Multiple linear regression analysis or applied to data testing. The results of this study indicate that profitability and firm size have a positive effect on firm value, while liquidity has no effect on firm value. The role of firm size in moderation is only able to moderate the relationship between profitability and firm value. Meanwhile, firm size cannot moderate the relationship between liquidity and firm value.</p> 2023-11-03T00:00:00+07:00 Copyright (c) 2023 Ahmad Furqon Burhani, Maretha Ika Prajawati https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21331 Antecedent Employee Performance Implikasinya Pada Kinerja Karyawan PT. SAI Apparel Industries Semarang 2024-02-28T07:56:51+07:00 Syili Qoma'iroh syili06qm@gmail.com Hawik Ervina indiworo19813@gmail.com Noni Setyorini nonisetyorini@upgris.ac.id <p><em>The purpose of this research is to collect empirical evidence regarding the influence of job training, soft skills and hard skills on the performance of PT employees. Sai Apparel Industries Semarang. In this research, the population was 5,000 employees, sampling used probability sampling with simple random sampling techniques to obtain 130 samples. The data analysis technique used in this research is quantitative descriptive multiple linear regression analysis technique with IBM SPSS to process research data obtained through questionnaires, using the IBM SPSS 25 software tool. The results of hypothesis testing explain that (1) job training has an effect on employee performance, (2) soft skills have an effect on employee performance, (3) hard skills have no effect on employee performance.</em></p> 2023-11-06T00:00:00+07:00 Copyright (c) 2023 Syili Qoma'iroh Sudaryati, Hawik Ervina, Noni Setyorini https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20948 Pengaruh Kualitas Pelayanan Pajak, Sanksi Perpajakan, dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor 2024-02-28T07:56:29+07:00 Amelia Nur 'Izza amelianuriza25@gmail.com Linawati Linawati linawati@unpkediri.ac.id Sugeng Sugeng sugengprismakat@gmail.com <p>Tujuan dilakukannya pengujian ini ialah untuk mengetahui pngaruh kualitas pelayanan pajak, sanksi perpajakan dan pemahaman perpajakan terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Kediri. Populasi dalam pengujian ini&nbsp; ialah seluruh wajib pajak yang terlisting di Kantor Bersama Samsat II (Katang) Kediri Kabupaten. Sampel dalam pengujian ini menggunakan probability sampling dengan teknik simple random sampling sehingga total sampel yang diperoleh yaitu 100 responden. Analisis regresi linear berganda merupakan teknik analisis data yang akan digunakan dalam pengujian ini. Hasil dalam pengujian ini menunjukan (1) kualitas pelayanan pajak memiliki pengaruh signifikan secara parsial terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Kediri, (2) Sanksi perpajakan memiliki pengaruh signifikan secara parsial terhadap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Kediri, (3) pemahaman perpajakan tidak memiliki pengaruh signifikaan secara parsial terhdap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Kediri, (4) kualitas pelayanan pajak, sanksi perpajakan, dan pemahaman perpajakan memiliki pengaruh signifikaan secara simultan terhdap kepatuhan wajib pajak kendaraan bermotor di Kabupaten Kediri</p> 2023-11-09T00:00:00+07:00 Copyright (c) 2023 Amelia Nur 'Izza https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21340 Pengaruh Good Corporate Governance dan Kinerja Keuangan Terhadap Harga Saham dengan Kebijakan Deviden sebagai Variabel Pemoderasi 2024-02-28T07:56:08+07:00 Napisah Napisah dosen02500@unpam.ac.id Regina Deia Soeparyono Dosen02761@unpam.ac.id <p>The purpose of this study was to determine the effect of good corporate governance and financial performance on stock prices with dividend policy as a moderating variable. The method used in this research is associative quantitative. The population of this study is LQ45 companies listed on the Indonesia Stock Exchange for the 2017-2021 period with a total of 45 companies and using sample criteria so that there are 17 companies. Data analysis in this study used descriptive statistical analysis, panel data regression model estimation, classic assumption test, hypothesis testing and MRA using eviews 10. The results of this study are directors, ROA, and DER have an effect on stock prices, but independent commissioners and EPS do not effect on stock prices. And the moderating variable for dividend policy cannot strengthen the relationship between directors, independent commissioners, DER and EPS, but only the relationship between ROA and stock prices which can be strengthened by dividend policy as a moderator</p> 2023-11-11T00:00:00+07:00 Copyright (c) 2023 NAPISAH NAPISAH https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21252 Pengaruh Religiusitas, Budget Constraint, Dan Penggunaan Media Sosial Terhadap Perilaku Konsumsi Muslim Di Kecamatan Tanjung Morawa 2024-02-28T07:55:46+07:00 Nur Rani Friska rindiiiiani21@gmail.com Fauzi Arif Lubis fauziariflbs@uinsu.ac.id Reni Ria Armayani Hasibuan reniriaarmayani@uinsu.ac.id <p>This research aims to determine whether there is an influence of religiosity, budget constraints and the use of social media on Muslim consumption behavior in Tanjung Morawa sub-district. The data collection sources used are primary data and secondary data. The respondents in this research were Muslim housewives in Tanjung Morawa sub-district. The number of villages or sub-districts in Tanjung Morawa sub-district is 26 villages or sub-districts and 100 housewives were used as samples. Data processing in this research uses SPSS 25 for Windows. The analysis used in this research is multiple linear regression analysis. The research results of R Square (R²) were 0.858 or 85.8%. Based on the results of the t test for the religiosity variable (X1) it has a significant effect on Muslim consumption behavior in Tanjung Morawa sub-district with a significance of 0.000 and t count of 8.368, for the Budget Constraint variable (X2) it has no significant effect on Muslim consumption behavior in Tanjung Morawa sub-district with significance 0.876 and t count of 0.157, for the Social Media variable (X3) it has a significant effect on Muslim consumption behavior in Tanjung Morawa sub-district with a significance of 0.000 and t count of 13.703. The results of the multiple linear regression test obtained the equation Y = -1.624 + 0.385X1 + 0.008X2 + 0.352X3y</p> 2023-11-17T13:19:31+07:00 Copyright (c) 2023 Nur Rani Friska, Fauzi Arif Lubis, Reni Ria Armayani Hasibuan https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/19826 Pengaruh Konsumsi Energi dan Kemajuan Teknologi Terhadap Pertumbuhan Ekonomi Indonesia 2024-02-28T07:55:24+07:00 Sotya Fevriera sotya.fevriera@uksw.edu Sheilla Hartatdji 222017003@student.uksw.edu <p>Economic growth describes how economic activities in a country generates additional income for the society in that country in a certain period. Research on the impact of energy and technological progress on Indonesia’s economic growth is relatively limited. The aim of this research is to analyze the impact of energy consumption and technology advance (energy intensity), along with employment (+15) to population ratio and gross capital formulation on Indonesia’s economic growth. Data used in this research is time series data for period 1990-2021 dan analytic technique employed is multiple regression model estimated using ordinary least square (OLS) approach. This research finds that energy consumption has a positive effect and technology advance has a positive effect (energy intensity has a negative effect) on the economic growth. This research also finds that gross capital formulation and employment (+15) to population ratio has no effect on the economic growth.</p> 2023-11-19T00:00:00+07:00 Copyright (c) 2023 Sotya Fevriera, Sheilla Hartatdji https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20928 The Influence of Tax Expense, Intangible Asset, and Company Size on Profit Shifting 2024-02-28T07:55:01+07:00 Iris Lusyana Dwi Prihatiny irislusyana@gmail.com Wiwit Irawati wiwitira@unpam.ac.id <p>This study aims to analyze the effect of tax expense, intangible assets, company size, and profit shifting. This study uses an associative quantitative approach. The population in this study are KOMPAS100 index company for 2017-2021 by taking financial report data on the Indonesia Stock Exchange. The metode of determining the sample used is purposive sampling. The tests used in this study are multiple regression analysis techniques, descriptive statistical test, panel data regression model analysis, selection model tests, multiple linear regression test, and hypothesis test with software eviews version 10. The result showed that there was partially it showed that the tax expense had an negative effect on profit shifting, while intangible assets and company size didn’t have effect on profit shifting.</p> 2023-11-25T19:51:59+07:00 Copyright (c) 2023 Iris Lusyana Dwi Prihatiny, Wiwit Irawati https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21323 Pengaruh Penerapan Green Accounting Terhadap Kinerja Perusahaan 2024-02-28T07:54:36+07:00 Yenti Santika santikayenti750@gmail.com Bambang Wicaksono yudhisqyla@yahoo.com Achmad Iqbal iqbalachmad@untag-banyuwangi.ac.id <p><em>Environmental issues are currently a social being highlighted by the community. Many environmental damage cases have occurred in Indonesia. It shows that the company's attention to the environment is still relatively low. The implementation of green accounting will minimize environmental issues. This study aims to analyse the effect of environmental performance, environmental disclosure, and environmental costs on company performance. This quantitative research uses secondary data in annual and sustainability reports. The population of this research is companies in basic material, energy, and consumer non-cyclicals sector that listed in Indonesia Stock Exchange (IDX) for 2020 and 2021 periods. There were 49 samples obtained by purposive sampling. The data were processed using multiple linear regression models. The results showed that environmental costs had a significant positive effect on company performance. However, environmental performance and environmental disclosure had no effect on company performance.</em></p> 2023-11-30T05:15:39+07:00 Copyright (c) 2023 Yenti Santika, Bambang Wicaksono, Achmad Iqbal https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21326 Pengaruh Modal, Luas Lahan dan Zis (Zakat, Infak, Sedekah) Terhadap Pendapatan Petani Cabai Merah (Studi Di Desa Sidodadi Ramunia Kecamatan Beringin Kabupaten Deli Serdang) 2024-02-28T07:54:11+07:00 Ririn Pebrianti ririnstabat2019@gmail.com Annio Indah Lestari Nasution annio.indahlestari@uinsu.ac.id Nuri Aslami nuriaslami@uinsu.ac.id <p>This research aims to determine the influence of capital, land area and Zis (Zakat, Infak, Sedekah) on the income of red chili farmers in Sidodadi Ramunia Village, Beringin District, Deli Serdang Regency. This research is descriptive quantitative research, the data collection method is a questionnaire. The subjects of this research focused on 102 red chili farmers by taking samples using the Saturated Sampling technique. The data used in this research is secondary data which was processed using the SPSS 22 application. Based on the results of hypothesis testing, it can be concluded that partially capital has a significant and positive effect on red chili farmers' income, partially land area has a significant and positive effect on farmers' income. red chilies and partially ZIS have a significant and positive effect on farmer income. Red chili pepper. Capital, land area and ZIS simultaneously have an influence on the income of red chili farmers in Sidodadi Ramunia Village, Kec. Banyan District. Deli Serdang. This means that capital, land area and zis have an influence on the income received by red chili farmers.Key Words: Religiosity, Budget Constraints, Social Media, Consumption Behavior</p> 2023-11-30T21:26:40+07:00 Copyright (c) 2023 Ririn Pebrianti https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21527 Pengaruh Return on Equity Dan Current Ratio Terhadap Nilai Perusahaan Pada Perusahaan Food dan Beverages 2024-02-28T07:53:44+07:00 Sheva Ordelia Chau shevaordelia@gmail.com Angie Evadne evadne.angie@gmail.com <p><em>Abstract</em></p> <p><em>This research aims to test and analyze the influence of return on equity (ROE) and current ratio (CR) on company value in food and beverage companies listed on the IDX in the 2019-2022 period. The sampling method in this research uses a purposive sampling technique, using quantitative data types involving 108 data from 27 food and beverages companies listed on the Indonesia Stock Exchange. The data source in this research is secondary data obtained from financial reports, using a ratio scale. The analytical method used is multiple linear regression analysis. The results of this research show that Return On Equity (ROE) has a significant positive effect on company value. Meanwhile, the Current Ratio (CR) has a positive and insignificant effect on company value.</em></p> 2023-12-15T00:00:00+07:00 Copyright (c) 2023 Sheva Ordelia Chau, Angie Evadne