JAE (JURNAL AKUNTANSI DAN EKONOMI) https://ojs.unpkediri.ac.id/index.php/akuntansi <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> UNIVERSITAS NUSANTARA PGRI KEDIRI en-US JAE (JURNAL AKUNTANSI DAN EKONOMI) 2721-9313 <p>Authors who publish with this journal agree to the following terms:</p> <ol> <li class="show">Copyright on any article is retained by the author(s).</li> <li class="show">The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.</li> <li class="show">Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.</li> <li class="show">Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.</li> <li class="show">The article and any associated published material is distributed under the&nbsp;<a href="http://creativecommons.org/licenses/by-sa/4.0/">Creative Commons Attribution-ShareAlike 4.0 International License</a></li> </ol> Interpreting right of accountability from the dimensions of obligation the Piodalan Fund https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/19372 <p><em>Piodalan is a traditional ceremony of Balinese Hindus. Piodalan is an immaterial religious activity, as a form of belief to Ida Sang Hyang Widhi as the owner of the universe. For the continuity of piodalan, a material value is needed in the form of funds obtained from the contributions of Balinese Hindu society in banjar. The management of these funds is carried out by one of the banjar administrators as treasurer. Accountability for the management of piodalan funds is very unique with cultural of the Hindu-Balinese, and it’s very interesting to study. This study aims to explore the meaning of accountability of piodalan funds for Hindu-Balinese who live in West Lombok. The tools used to analyze the data, the researcher uses a spiritualist interpretive paradigm and a spiritualist phenomenological. The results show the accountability of piodalan funds means the realization of the responsibility or obligation of Hindus to God for the worldly pleasures that given by Almighty which includes five dimensions, namely: clarity, openness, submission, lascarya (sincerity), and manah Kayun (piety).</em></p> Ni Ketut Sriwinarti Ayudia Sokarina Copyright (c) 2023 Ni Ketut Sriwinarti, Ayudia Sokarina https://creativecommons.org/licenses/by-sa/4.0 2023-02-02 2023-02-02 8 1 1 10 10.29407/jae.v8i1.19372 Determinants of individual taxpayer compliance in Kapanewon Pengasi, Kulon Progo District, special region of Yogyakarta https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/19496 <p>The purpose of this study was to determine the effect of tax administration, tax authorities service quality, tax socialization, and tax information technology on individual small and medium eterprise taxpayer compliance. The sample in this study used a simple random sampling method, so samples obtained was 100 respondents. Researchers used primary data obtained from distributing questionnnaires to MSME actors in Pengasih Ddistrict. The data analysis technique used is Partial least square (PLS)&nbsp;with the help of the smartPLS application. The results showed that partially the tax administration variable had o effect on individual MSME taxpayer compliance, the tax service quality variable had no effect on individual MSME&nbsp;taxpayer compliance, the tax socialization variable had a significant effect on individual MSME&nbsp;taxpayer compliance, and information technology variables taxation has a significant effect on individual MSME&nbsp;taxpayer compliance.</p> Rewinka Novitasari Hasim As ari Rochmad Bayu Utomo Copyright (c) 2023 Rewinka Novitasari, Hasim As ari, Rochmad Bayu Utomo https://creativecommons.org/licenses/by-sa/4.0 2023-02-02 2023-02-02 8 1 11 19 10.29407/jae.v8i1.19496 Pengaruh resiko kredit terhadap profitabilitas bank (Studi pada Bank Mandiri, Bank BNI dan Bank BRI) https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/18906 <p><em>This research is motivated by Credit Risk and Profitability that occurs in National Banks, namely Bank BRI, Bank Mandiri, and Bank BNI in 2012 - 2021. This study analyzes the effect of credit risk using Non Performing Loans (NPL) while profitability uses Return On Assets (ROA). ). The research method is descriptive quantitative with observations and analytical techniques used are classical assumption test and simple linear regression test. The data used is secondary data obtained from the financial statements of Bank BRI, Bank Mandiri and Bank BNI. The sample used in this study amounted to 30 samples from 3 national banks with a total period of 10 years for each bank. The results showed that there was an influence of the credit risk variable (NPL) on profitability (ROA) with an effect of 0.729 or 72.9%. T test shows that NPL has a significant negative effect on ROA and the hypothesis is accepted. If the NPL rises, it will reduce profitability. The novelty of this research is that there are comparisons from several banks and the latest data observation period is 2012-2021.</em></p> Suhartono Suhartono Ai Halimah Taat Kuspriyono Abdurrachman Lukman Hakim Vera Agustina Yanti Copyright (c) 2023 Suhartono Suhartono, Ai Halimah, Taat Kuspriyono, Abdurrachman, Lukman Hakim, Vera Agustina Yanti https://creativecommons.org/licenses/by-sa/4.0 2023-02-02 2023-02-02 8 1 20 30 10.29407/jae.v8i2.18906