JAE (JURNAL AKUNTANSI DAN EKONOMI)
type: channel
description: ISSN 2541-0180 (Online) ISSN 2721-9313 (Print) The journal is published by the Department of Accounting in collaboration with LP2M University of Nusantara PGRI Kediri. This journal focused on accounting and economics studies. started 2019, this Journal is published three times a year in March, July and November and is Accredited SINTA 5
publisher: UNIVERSITAS NUSANTARA PGRI KEDIRI
language: en
publication name: JAE (JURNAL AKUNTANSI DAN EKONOMI)
issn: 2721-9313
copyright: Authors who publish with this journal agree to the following terms: Copyright on any article is retained by the author(s). 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. 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. 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. The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License
items: Pengaruh Human Capital Dan Kepuasan Kerja Terhadap Kinerja Organisasi Pemerintah Kota (PEMKOT) Bandar Lampung
items: https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/28227
items: PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN MANUFAKTUR TERCATAT DI BURSA EFEK INDONESIA
items: ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGELOLAAN DANA DESA (STUDI PADA DESA-DESA DI KECAMATAN PAGU KABUPATEN KEDIRI)
items: AUDIT PENGELOLAAN KEUANGAN RUMAH TANGGA TERHADAP GAYA HIDUP IBU-IBU DI KP. CISASAH DESA PURWASARI, KEC. DRAMAGA, KAB. BOGOR
items: CORPORATE GOVERNANCE DAN EFISIENSI BIAYA (BOPO): STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG LISTING DI BEI TAHUN 2020-2024
items: Implementasi Alokasi Dana Desa dalam Upaya Pembangunan Ekonomi di Desa Bonjeruk Kecamatan Jonggat Kabupaten Lombok Tengah
items: PENGARUH FIRM SIZE DAN NET WORKING CAPITAL TERHADAP NILAI PERUSAHAAN MELALUI CASH HOLDING SEBAGAI INTERVENING
items: https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/27189
items: PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN PUBLIK DAN KOMITE MANAJEMEN RISIKO TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO
items: PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN MELALUI NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI PERIODE 2021-2023
items: ANALISIS FAKTOR YANG MEMPENGARUHI KEMANDIRIAN KAB/KOTA DI JAWA TIMUR TAHUN 2021-2024
items: PENGARUH PEMBIAYAAN MUDHARABAH, MURABAHAH, MUSYARAKAH TERHADAP KESEJAHTARAAN UMKM MELALUI LABA
items: PENGARUH RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023
items: PENGARUH INTERPERSONAL INFLUENCE, VISUAL APPEAL, DAN PORTABILITY TERHADAP PURCHASE INTENTION PRODUK BARENBLISS DI PLATFORM M-COMMERCE SHOPEE MELALUI HEDONIC DAN UTILITARIAN WEB BROWSING
items: PERAN KEBIJAKAN DIVIDEN DALAM MEMODERASI PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM
items: Pengaruh Efikasi Diri, Sikap, dan Pendidikan Kewirausahaan Terhadap Niat Berwirausaha Siswa Smkn 48 Jakarta
items: PENGARUH USER EXPERIENCE, ALGORITHMIC TRUST DAN SECURITY TERHADAP CUSTOMER LOYALTY MELALUI CONSUMER SATISFACTION PADA APLIKASI SPOTIFY
items: Pengaruh Environmental Knowledge, Green Advertising, dan Environmental Concern terhadap Green Purchase Intention pada Produk Pembalut Kain
items: Pengaruh Animosity, Ethnocentrism, Subjective Norm terhadap Fast Food Boycott Intention yang Terafiliasi dengan Israel
items: PENGARUH INDIKATOR MIKROPRUDENSIAL, MAKROPRUDENSIAL, DAN FINTECH TERHADAP STABILITAS SISTEM KEUANGAN DI INDONESIA
items: ASSESSING THE IMPACT OF EARNINGS QUALITY AND FINANCIAL FLEXIBILITY ON FIRM VALUE: INSTITUTIONAL OWNERSHIP AS A MODERATING FACTOR
items: STRATEGI PENANGANAN STUNTING DI KABUPATEN JENEPONTO
items: FAKTOR PENENTU KEPUTUSAN PEMBELIAN DALAM SISTEM PEMBAYARAN BERBASIS FINTECH DITINJAU BERDASARKAN PROSPECT THEORY
items: THE OTOK-OTOK TRADITION: A SYMBOLISM OF ECONOMIC RATIONALITY OF MADURESE SOCIETY
items: PENGARUH TINGKAT PENDIDIKAN DAN GENDER TERHADAP TINGKAT PENGANGGURAN TERBUKA DI JAWA TENGAH TAHUN 2019 - 2022
items: Dampak Pemasaran Digital terhadap Pembelian Skincare: Sinergi Promosi Media Sosial, Ulasan Online, Harga, dan Kualitas Pelayanan
items: https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/24614
items: The Dynamics of Green Bond Effectiveness in Achieving Sustainable Development: A Comparative Study with a Scoping Review Approach
items: The Influence of Environmental Performance, Environmental Costs, and Company Size on Financial Performance

Pengaruh Human Capital Dan Kepuasan Kerja Terhadap Kinerja Organisasi Pemerintah Kota (PEMKOT) Bandar Lampung
type: item
description: The performance of local government organizations serves as the main benchmark for assessing the success of providing effective, efficient, and community-focused public services, although various assessments show that this performance still faces various obstacles. Regional Administration of Bandar Lampung. The researchers in this study used a causal associative design and a quantitative approach. All 6,955 Bandar Lampung City Government State Civil Apparatus (ASN) are part of the study population, and 100 respondents were selected using probability sampling techniques and the Slovin algorithm. Use of multiple linear regression in conjunction with IBM SPSS Statistics version 26 allowed for the analysis of primary data gathered via a Likert-scale questionnaire. According to the study's findings, the Bandar Lampung City Government's organisational performance is positively and significantly impacted by both human capital and job satisfaction. Moreover, the study found that both variables had an effect on organisational performance at the same time. The uniqueness of this study lies in its emphasis on organizational performance in the public sector, rather than individual performance, thus providing empirical contributions to the development of human resource management in local government.
subject: Volume 11 No. 1 Tahun 2026
  topic: section
subject: human capital, job satisfaction, organizational performance
  topic: keywords
creator: Helena Evi Virginia
creator: Khairudin
rights: Copyright (c) 2026 Helena Evi Virginia, Khairudin https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-27
publication date: 2026-04-27
starting page: 37
ending page: 49
doi: 10.29407/jae.v11i1.28572

https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/28227
type: item
title: ANALISIS SIKAP INDIVIDU, FAKTOR EKONOMI DAN LINGKUNGAN, LITERASI KEUANGAN TERHADAP KEBEBASAN FINANSIAL MELLUI PASAR MODAL (STUDI KASUS MAHASISWA FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS NUSANTARA PGRI KEDIRI ANGKATAN 2022)
description: Penelitian ini dilatarbelakangi oleh rendahnya kemampuan finansial mahasiswa yang mencerminkan perlunya penguatan perilaku dan pemahaman mengenai pengelolaan keuangan. Penelitian ini bertujuan menganalisis pengaruh sikap individu, lingkungan ekonomi, dan literasi keuangan terhadap kebebasan finansial dengan pasar modal sebagai variabel mediasi. Pendekatan kuantitatif digunakan dengan data primer yang diperoleh melalui kuesioner kepada 237 mahasiswa Fakultas Ekonomi dan Bisnis Universitas Nusantara PGRI Kediri. Analisis dilakukan menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Square melalui SmartPLS. Hasil penelitian menunjukkan bahwa sikap individu, lingkungan ekonomi, dan literasi keuangan berpengaruh positif dan signifikan terhadap kebebasan finansial. Selain itu, pasar modal berperan sebagai mediator parsial yang memperkuat hubungan antara variabel independen ketiga dengan kebebasan finansial. Temuan ini menekankan pentingnya penguatan literasi keuangan dan pengalaman investasi bagi mahasiswa untuk membangun kemandirian finansial. Diharapkan hasil penelitian ini menjadi landasan konseptual bagi institusi pendidikan dalam mengembangkan strategi pembelajaran yang dapat mendorong terbentuknya perilaku keuangan dan investasi yang rasional.
subject: Volume 11 No. 1 Tahun 2026
  topic: section
subject: sikap individu
  topic: keywords
subject: ekonomi dan lingkungan
  topic: keywords
subject: literasi keuangan
  topic: keywords
subject: kebebasan finansial
  topic: keywords
subject: pasar modal
  topic: keywords
creator: Rina Kurniawati
creator: Faisol
rights: Copyright (c) 2026 Rina Kurniawati, Faisol https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-14
publication date: 2026-03-14
starting page: 22
ending page: 36
doi: 10.29407/jae.v11i1.28227

PENGARUH PROFITABILITAS, LEVERAGE, DAN LIKUIDITAS TERHADAP NILAI PERUSAHAAN MANUFAKTUR TERCATAT DI BURSA EFEK INDONESIA
type: item
description: This study aims to analyze the effect of profitability, leverage, and liquidity on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Firm value is proxied by Price to Book Value (PBV), while profitability is measured using Return on Assets (ROA), leverage using the Debt-to-Equity Ratio (DER), and liquidity using the Current Ratio (CR). This study uses a quantitative approach with a purposive sampling method, resulting in 90 observational data from the financial statements of manufacturing companies that meet the research criteria. The data analysis technique used is multiple linear regression, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that leverage has a significant effect on firm value, while profitability and liquidity do not. This finding indicates that investors consider a company's funding structure more than its profit-generating ability or liquidity level in assessing manufacturing companies during the study period. This research is expected to provide empirical contributions to company management in formulating financial policies and to investors in making investment decisions.
subject: Volume 10 No. 3 Tahun 2025
  topic: section
subject: profitabilitas
  topic: keywords
subject: likuiditas
  topic: keywords
subject: leverage
  topic: keywords
subject: nilai perusahaan
  topic: keywords
subject: manufaktur
  topic: keywords
creator: Miftakhul Fauziyah
creator: Rokhmad Subagyo
creator: Ummu Sholihah
rights: Copyright (c) 2025 Miftakhul Fauziyah Khasanah, Miftakhul Fauziyah Khasanah, Ummu Sholihah https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-09
publication date: 2026-01-09
starting page: 382
ending page: 388
doi: 10.29407/jae.v10i3.27890

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGELOLAAN DANA DESA (STUDI PADA DESA-DESA DI KECAMATAN PAGU KABUPATEN KEDIRI)
type: item
description: Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi pengelolaan dana desa di Kecamatan Pagu Kabupaten Kediri, dengan berfokus pada akuntabilitas, transparansi, dan partisipasi masyarakat. Penelitian ini menggunakan pendekatan kuantitatif dengan 52 responden yang ditentukan melalui teknik purposive sampling. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linier berganda dengan bantuan program SPSS versi 25. Hasil penelitian menunjukkan bahwa transparansi dan partisipasi masyarakat berpengaruh signifikan terhadap pengelolaan dana desa, sementara akuntabilitas tidak memberikan pengaruh signifikan secara parsial. Namun secara simultan, ketiga variabel tersebut terbukti berpengaruh signifikan terhadap pengelolaan dana desa. Temuan ini menegaskan bahwa keterbukaan informasi dan keterlibatan masyarakat menjadi faktor kunci dalam meningkatkan efektivitas tata kelola dana desa.
subject: Volume 10 No. 3 Tahun 2025
  topic: section
subject: Akuntabilitas
  topic: keywords
subject: Transparansi
  topic: keywords
subject: Partisipasi Masyarakat
  topic: keywords
subject: Pengelolaan Dana Desa
  topic: keywords
creator: Rizki Eka Kustanti
creator: Puji Astuti
creator: Sigit Puji Winarko
rights: Copyright (c) 2025 Rizki Eka Kustanti, Puji Astuti, Sigit Puji Winarko https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-24
publication date: 2026-01-24
starting page: 370
ending page: 381
doi: 10.29407/jae.v10i3.27618

AUDIT PENGELOLAAN KEUANGAN RUMAH TANGGA TERHADAP GAYA HIDUP IBU-IBU DI KP. CISASAH DESA PURWASARI, KEC. DRAMAGA, KAB. BOGOR
type: item
description: The imbalance between household income and expenditure is becoming an increasingly common issue in society, especially among housewives. A consumptive lifestyle, lack of financial planning, and low awareness of budget management are often the main causes of financial problems that affect family stability. Based on this, this study was conducted to understand the relationship between household financial management audits and the lifestyles of mothers in villages, so as to provide an overview of the extent to which the implementation of household financial audits plays a role in creating family financial balance. A quantitative research method was used in this study. The population studied included all mothers who participated in this activity. The sampling technique used was saturated sampling, where the entire population was used as a sample of 46 people. Data collection was carried out using a questionnaire and a 5-point Likert scale. Data processing statistics used JAMOVI version 2.3.28. The results of the study indicate that Household Financial Management Audits have an impact on the lifestyles of mothers in Cisasah Village, Purwasari Village, Dramaga Subdistrict, Bogor Regency. Indicators in the Financial Management Audit variable include basic knowledge of financial management, credit management, savings and investment management, and risk management, which influence the lifestyles of mothers based on indicators of activity, interest, and opinion.
subject: Volume 10 No. 3 Tahun 2025
  topic: section
subject: Financial Audit, Household Financial Management, Lifestyle
  topic: keywords
creator: Nanda
creator: Nani Jumanti
rights: Copyright (c) 2025 Ananda Liana Putri, Nani Jumanti https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-03
publication date: 2025-12-03
starting page: 339
ending page: 346
doi: 10.29407/jae.v10i3.27319

CORPORATE GOVERNANCE DAN EFISIENSI BIAYA (BOPO): STUDI EMPIRIS PADA PERUSAHAAN PERBANKAN YANG LISTING DI BEI TAHUN 2020-2024
type: item
description: This study aims to analyze the effect of Corporate Governance (CG) mechanisms, proxied by the Number of Commissioners, Independent Commissioners, Managerial Ownership, and Institutional Ownership, on Cost Efficiency (BOPO) in commercial banks listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024, while controlling for Company Size and Return on Assets (ROA). The method uses panel data with Random Effect Model (REM) estimation as the best model, after a series of Chow Tests and Hausman Tests. The F-test results show that these variables simultaneously have a significant effect on BOPO (Prob F-statistic) with a model explanatory contribution of (Adjusted R-squared). Partially, all main corporate governance variables do not have a significant effect on BOPO, while the ROA control variable has a negative and significant effect. The implications of these findings support Alignment Theory, emphasizing the importance of external supervision to reduce agency costs and promote banking operational efficiency.
subject: Volume 10 No. 3 Tahun 2025
  topic: section
subject: Corporate Governance
  topic: keywords
subject: Cost Efficiency; BOPO
  topic: keywords
subject: Institutional Ownership
  topic: keywords
creator: Siti Nor Aisah
creator: Ajeng Tita Nawangsari
rights: Copyright (c) 2025 Siti Nor Aisah, Ajeng Tita Nawangsari https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-03
publication date: 2025-12-03
starting page: 359
ending page: 369
doi: 10.29407/jae.v10i3.27259

Implementasi Alokasi Dana Desa dalam Upaya Pembangunan Ekonomi di Desa Bonjeruk Kecamatan Jonggat Kabupaten Lombok Tengah
type: item
description: This study aims to examine the implementation of the Village Fund Allocation (ADD) in Bonjeruk Village, Jonggat District, Central Lombok Regency, in relation to economic development and its contribution to improving community welfare. The research employed a quantitative approach with data collection techniques were carried out through documentation and brief interviews, which served as supporting data to clarify several pieces of information derived from the quantitative dataset. The data were analyzed using descriptive quantitative techniques, including the presentation of tables, percentages, and data distributions to illustrate the implementation of the Village Fund Allocation (ADD). The results show that the implementation of ADD in Bonjeruk Village is predominantly directed toward physical development, particularly infrastructure improvements that facilitate community economic activities, while non-physical (empowerment) programs remain limited. Approximately 70% of the budget is focused on physical development, with community participation being relatively high during the planning stage but low during the supervision stage. The contribution of ADD can be seen in improved economic accessibility, the role of the Village-Owned Enterprise (BUMDes) in supporting local businesses, and support for social programs such as Direct Cash Assistance (BLT), youth activities, and tourism awareness groups.
subject: Volume 10 No. 2 Tahun 2025
  topic: section
subject: implementation
  topic: keywords
subject: akuntabilitas pengelolaan dana desa
  topic: keywords
creator: Nabila fatahollah
creator: Himawan Sutanto
creator: Irwan Suriadi
rights: Copyright (c) 2025 Nabila fatahollah, Himawan Sutanto, Irwan Suriadi https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-23
publication date: 2025-11-23
starting page: 321
ending page: 329
doi: 10.29407/jae.v11i2.27235

PENGARUH FIRM SIZE DAN NET WORKING CAPITAL TERHADAP NILAI PERUSAHAAN MELALUI CASH HOLDING SEBAGAI INTERVENING
type: item
description: Penelitian ini bertujuan untuk menganalisis pengaruh Firm Size dan Net Working Capital terhadap nilai perusahaan, baik secara langsung maupun tidak langsung melalui Cash Holding sebagai variabel intervening. Penelitian ini merupakan penelitian kuantitatif. Populasi dalam penelitian ini terdiri dari 40 perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2021–2023. Pemilihan sampel dilakukan dengan teknik purposive sampling, sehingga diperoleh 11 perusahaan sebagai sampel penelitian. Metode ini dipilih untuk menguji hubungan antar variabel serta memecahkan permasalahan dalam penelitian. Hasil penelitian menunjukkan bahwa Firm Size dan Cash Holding berpengaruh signifikan terhadap nilai perusahaan. Net Working Capital tidak berpengaruh signifikan terhadap nilai perusahaan. Firm Size berpengaruh signifikan terhadap Cash Holding. Net Working Capital tidak berpengaruh signifikan terhadap Cash Holding. Firm Size dan Net Working Capital tidak berpengaruh signifikan terhadap nilai perusahaan melalui Cash Holding.
subject: Volume 10 No. 3 Tahun 2025
  topic: section
subject: Firm Size, Net Working Capital, Firm Value, Cash Holding
  topic: keywords
creator: Faizal Reza
creator: Rachel Khairunnisa
creator: Eddy Soegiarto
rights: Copyright (c) 2025 Faizal Reza, Rachel Khairunnisa, Eddy Soegiarto https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 401
ending page: 4014
doi: 10.29407/jae.v10i3.27231

https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/27189
type: item
title: PENGARUH UKURAN PERUSAHAAN, LEVERAGE, DAN LIKUIDITAS TERHADAP KINERJA PERUSAHAAN DENGAN KEBIJAKAN DIVIDEN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR CONSUMER CYCLICALS YANG TERDAFTAR DI BURSA EFEK INDONESIA
description: This study aims to examine the effect of firm size, leverage, and liquidity on firm performance with dividend policy as a moderating variable. This is a quantitative study that selects a population of consumer cyclical sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2024. The sample was selected using a purposive sampling method with five criteria, resulting in 13 companies over five years of observation, totaling 65 samples. Data were collected through documentation study techniques and analyzed using multiple linear regression analysis and residual-based moderated regression analysis (MRA). The results of the analysis indicate that firm size and leverage have no significant effect on firm performance. Liquidity has a significant effect on firm performance. Dividend policy moderates the influence of firm size, leverage and liquidity on firm performance in consumer cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2024
subject: Volume 10 No. 3 Tahun 2025
  topic: section
subject: Firm Size
  topic: keywords
subject: Leverage
  topic: keywords
subject: Liquidity
  topic: keywords
subject: Firm performance
  topic: keywords
subject: Dividend policy
  topic: keywords
creator: Liberni Waruwu
creator: Iman Indrafana
creator: Azis Asriadi
rights: Copyright (c) 2025 Liberni Waruwu, Iman Indrafana; Azis Asriadi https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-09
publication date: 2026-02-09
starting page: 389
ending page: 400
doi: 10.29407/jae.v10i3.27189

PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, KEPEMILIKAN PUBLIK DAN KOMITE MANAJEMEN RISIKO TERHADAP PENGUNGKAPAN MANAJEMEN RISIKO
type: item
description: This study aims to analyze the effect of Profitability, Company Size, Public Ownership and Risk Management Committee on Risk Management Disclosure. This study is a quantitative study using secondary data on the financial statements of companies in the banking sector listed on the Indonesia Stock Exchange for the period 2021-2023. The sample in this study was 40 companies with a purposive sampling technique. The data analysis method uses multiple linear regression. Analysis of the research results using SPSS 30. The results of the study indicate that simultaneously Profitability, Company Size, Public Ownership and Risk Management Committee have an effect on Risk Management Disclosure, Profitability partially does not have an effect on Risk Management Disclosure, Company Size partially has an effect on Risk Management Disclosure, Public Ownership partially has an effect on Risk Management Disclosure, Risk Management Committee partially has no effect on Risk Management Disclosure.
subject: Volume 11 No. 1 Tahun 2026
  topic: section
subject: profitabilitas
  topic: keywords
subject: ukuran perusahaan
  topic: keywords
subject: kepemilikan publik
  topic: keywords
subject: pengungkapan manajemen risiko
  topic: keywords
subject: komite manajemen risiko
  topic: keywords
creator: Nur Annisa Ariyanti
creator: Asri Dwi Ariyani
creator: Marsuking
creator: Kusumaningdiah Retno Setiorini
rights: Copyright (c) 2026 Nur Annisa Ariyanti, Asri Dwi Ariyani, Marsuking, Kusumaningdiah Retno Setiorini https://creativecommons.org/licenses/by-sa/4.0
date: 2026-03-14
publication date: 2026-03-14
starting page: 1
ending page: 12
doi: 10.29407/jae.v11i1.27011

PENGARUH PENGUNGKAPAN ENVIRONMENTAL, SOCIAL, GOVERNANCE (ESG) TERHADAP KINERJA KEUANGAN MELALUI NILAI PERUSAHAAN PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BEI PERIODE 2021-2023
type: item
description: This research is motivated by the importance of sustainability in the operations of energy sector companies, which face high environmental and social risks, while their financial performance remains inconsistent. The study aims to analyze the influence of Environmental, Social, and Governance (ESG) disclosure on financial performance, proxied by Return on Assets (ROA), both directly and indirectly through firm value, proxied by Price to Book Value (PBV). The environmental variable is proxied by carbon emission intensity, the social variable by Corporate Social Responsibility (CSR) expenses, and the governance variable by the proportion of independent commissioners. A causal quantitative approach is applied using secondary data from financial, sustainability, and annual reports of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample consists of 69 observations obtained through purposive sampling. Data were analyzed using panel data regression with the Random Effect Model (REM) and Sobel test for mediation. The results show that ESG disclosure does not significantly affect ROA, either directly or indirectly through PBV. These findings indicate that ESG disclosure has not yet created a direct financial impact nor improved firm value in the energy sector.
subject: Volume 10 No. 3 Tahun 2025
  topic: section
subject: Environmental, Social, Governance, Financial Performance, Firm Value
  topic: keywords
creator: Shella Anggara Sari
creator: Faisol
creator: Linawati
rights: Copyright (c) 2025 Shella Anggara Sari, Faisol, Linawati https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-03
publication date: 2025-12-03
starting page: 347
ending page: 358
doi: 10.29407/jae.v10i3.26464

ANALISIS FAKTOR YANG MEMPENGARUHI KEMANDIRIAN KAB/KOTA DI JAWA TIMUR TAHUN 2021-2024
type: item
description: Regional financial independence is a key indicator of the implementation of regional autonomy, reflecting a region's ability to finance government operations and development without relying on the central government. This study aims to analyze the influence of Local Own-Source Revenue (PAD), the quality of Human Resources (HR), and investment on the level of independence among regencies/municipalities in East Java Province during the 2021-2024 period. The study uses a quantitative approach with panel data regression analysis. The data consists of 152 observations from 38 regencies/municipalities over four years. The independent variables include PAD, the Human Development Index (HDI) as a proxy for HR quality, and Gross Fixed Capital Formation (GFCF) as an indicator of investment. The results show that PAD has a positive and significant effect on regional independence. The quality of human resources also has a positive and significant influence, indicating that improvements in education, health, and living standards enhance a region's capacity to manage development independently Investment likewise contributes positively, though its effect is more moderate compared to the other variables. Simultaneously, all three variables significantly influence regional independence. These findings suggest that increasing PAD, improving human resource quality, and encouraging investment are effective strategies to enhance the ability of local governments to independently manage development and public services on an ongoing basis
subject: Volume 10 No. 3 Tahun 2025
  topic: section
subject: Regional Independence
  topic: keywords
subject: Local Own-Source Revenue
  topic: keywords
subject: Human Resources
  topic: keywords
subject: Investment
  topic: keywords
subject: Panel Data
  topic: keywords
creator: Amelia Azza Rosydah
creator: Faisol Faisol
creator: Erna Puspita
rights: Copyright (c) 2025 Amelia Azza Rosydah, Faisol Faisol, Erna Puspita https://creativecommons.org/licenses/by-sa/4.0
date: 2025-12-02
publication date: 2025-12-02
starting page: 330
ending page: 338
doi: 10.29407/jae.v10i3.26467

PENGARUH PEMBIAYAAN MUDHARABAH, MURABAHAH, MUSYARAKAH TERHADAP KESEJAHTARAAN UMKM MELALUI LABA
type: item
description: This research is motivated by the importance of Islamic financing in supporting the growth and welfare of Micro, Small, and Medium Enterprises (MSMEs). Islamic financing schemes such as mudharabah, murabahah, and musyarakah offer alternative financing models based on profit-sharing and partnership, which are considered to be more equitable and capable of fostering sustainable business development. The purpose of this study is to analyze the influence of mudharabah, murabahah, and musyarakah financing on MSME welfare, and to examine the mediating role of profit in this relationship. This study employs a quantitative approach using primary data collected through questionnaires distributed to 100 MSME customers of Bank BTPN Syariah Kediri Branch. The analytical technique used is Structural Equation Modeling (SEM) with the SmartPLS software. The results show that mudharabah, murabahah, and musyarakah financing have a positive direct effect on MSME welfare. However, the indirect effect through profit is not statistically significant. These findings indicate that the improvement in MSME welfare is primarily driven by the direct impact of the financing received. The implications of this research highlight the importance of optimizing Islamic financing that focuses on empowering businesses directly. Islamic banks are expected to enhance literacy and provide ongoing support to MSME actors so that financing funds can be utilized productively to improve business capacity and sustainability.
subject: Volume 10 No. 2 Tahun 2025
  topic: section
subject: mudharabah
  topic: keywords
subject: murabahah
  topic: keywords
subject: musyarakah
  topic: keywords
subject: profit
  topic: keywords
subject: MSME welfare
  topic: keywords
creator: M. Rizky Mubarok
creator: Faisol Faisol
creator: Erna Puspita
rights: Copyright (c) 2025 M. Rizky Mubarok, Faisol Faisol, Erna Puspita https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-28
publication date: 2025-10-28
starting page: 275
ending page: 288
doi: 10.29407/jae.v10i2.26459

PENGARUH RASIO KEUANGAN TERHADAP KINERJA KEUANGAN PERUSAHAAN BATU BARA YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023
type: item
description: This study aims to analyze the influence of financial ratios, including Profitability Ratio (Gross Profit Margin), Liquidity Ratio (Current Ratio), Solvency Ratio (Debt Ratio), and Activity Ratio (Inventory Turnover), on the financial performance of coal companies listed on the Indonesia Stock Exchange from 2019 to 2023. Financial performance is measured by Return on Assets (ROA). Using panel data regression with the Random Effect Model on 12 purposively selected companies with a total of 60 observation units, the results show that, partially, the profitability, liquidity, and solvency ratios have a significant effect on financial performance, while the activity ratio does not show a significant effect. Simultaneously, the four financial ratios significantly affect financial performance. The results are expected to aid company management, investors, and future researchers in evaluating financial performance in the coal industry.
subject: Volume 10 No. 2 Tahun 2025
  topic: section
subject: Financial Ratios, Financial Performance, Coal Industry, Panel Data, IDX
  topic: keywords
creator: Zhah Rotul Nikmah
creator: Sigit Puji Winarko
creator: Faisol Faisol
rights: Copyright (c) 2025 Zhah Rotul Nikmah, Sigit Puji Winarko, Faisol Faisol https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-26
publication date: 2025-07-26
starting page: 238
ending page: 249
doi: 10.29407/jae.v10i2.26407

PENGARUH INTERPERSONAL INFLUENCE, VISUAL APPEAL, DAN PORTABILITY TERHADAP PURCHASE INTENTION PRODUK BARENBLISS DI PLATFORM M-COMMERCE SHOPEE MELALUI HEDONIC DAN UTILITARIAN WEB BROWSING
type: item
description: Penelitian ini bertujuan untuk mengkaji pengaruh interpersonal influence, visual appeal, dan portability terhadap niat beli (purchase intention) konsumen terhadap produk Barenbliss melalui platform m-commerce Shopee, dengan melibatkan peran mediasi dari aktivitas browsing konsumen pada Shopee yaitu hedonic dan utilitarian web browsing. Penelitian ini menggunakan pendekatan kuantitatif dengan menyebarkan kuesioner secara daring kepada 343 pengguna aplikasi Shopee di wilayah DKI Jakarta. Analisis data yang digunakan yaitu menggunakan metode PLS-SEM melalui software SmartPLS versi 4.0. Hasil penelitian ini menunjukkan bahwa semua hubungan antara variabel independen (interpersonal influence, visual appeal, portability), variabel mediasi (hedonic dan utilitarian web browsing), dan variabel dependen (purchase intention) memiliki pengaruh yang posisif dan signifikan, baik secara langsung maupun melalui peran mediasi. Temuan ini mengindikasi bahwa elemen visual, pengaruh sosial, serta kemudahan dalam mengakses produk Barenbliss di Shopee memiliki peran penting dalam meningkatkan niat beli konsumen, kemudian peran mediasi pada aktivitas browsing konsumen juga berdampak pada keputusan pembelian konsumen.
subject: Volume 10 No. 2 Tahun 2025
  topic: section
subject: Interpersonal Influence
  topic: keywords
subject: Visual Appeal
  topic: keywords
subject: Portability
  topic: keywords
creator: Amelia Sasmita Dewi
creator: Terrylina Arvinta Monoarfa
creator: Daru Putri Kusumaningtyas
rights: Copyright (c) 2025 Amelia Sasmita Dewi, Terrylina Arvinta Monoarfa, Daru Putri Kusumaningtyas https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-02
publication date: 2025-08-02
starting page: 250
ending page: 274
doi: 10.29407/jae.v10i2.26213

PERAN KEBIJAKAN DIVIDEN DALAM MEMODERASI PENGARUH KINERJA KEUANGAN TERHADAP HARGA SAHAM
type: item
description: Tujuan penelitian ini adalah untuk menguji peran kebijakan dividen dalam memoderasi kinerja keuangan (likuiditas, profitabilitas dan leverage) terhadap harga saham. Populasi penelitian ini menggunakan perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Indeks Saham Syariah Indonesia (ISSI) pada tahun 2021-2023. Terdapat 57 data sampel yang diperoleh dalam penelitian ini yang berasal dari 19 perusahaan manufaktur subsektor makanan dan minuman yang telah dipilih sesuai kriteria. Teknik pengambilan sampel pada penelitian ini menggunakan teknik purposive sampling dan teknik analisis yang digunakan adalah analisis regresi moderasi. Berdasarkan analisis data dan pembahasan yang sudah disimpulkan bahwa likuiditas dan leverage tidak berpengaruh terhadap harga saham. Sedangkan profitabilitas berpengaruh positif terhadap harga saham. Kebijakan dividen mampu memperkuat profitabilitas dan leverage terhadap harga saham. Namun kebijakan dividen berpengaruh negatif dalam memoderasi pengaruh likuiditas terhadap harga saham.
subject: Volume 10 No. 2 Tahun 2025
  topic: section
subject: Harga Saham
  topic: keywords
subject: Likuiditas
  topic: keywords
subject: Profitabilitas
  topic: keywords
subject: Leverage
  topic: keywords
subject: Kebijakan Dividen
  topic: keywords
creator: Aristianti Okta Kurniawati
creator: Zainal Alim Adiwijaya
rights: Copyright (c) 2025 Aristianti Okta Kurniawati, Zainal Alim Adiwijaya https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-17
publication date: 2025-07-17
starting page: 221
ending page: 237
doi: 10.29407/jae.v10i2.25825

Pengaruh Efikasi Diri, Sikap, dan Pendidikan Kewirausahaan Terhadap Niat Berwirausaha Siswa Smkn 48 Jakarta
type: item
description: Penelitian ini bertujuan untuk menganalisis pengaruh efikasi diri, sikap, dan pendidikan kewirausahaan terhadap niat berwirausaha siswa SMKN 48 Jakarta, dengan motivasi sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan desain eksplanatori. Sampel penelitian terdiri dari 149 siswa kelas XI yang dipilih melalui teknik stratified random sampling. Pengumpulan data dilakukan dengan kuesioner yang telah divalidasi dan diuji reliabilitasnya. Teknik analisis data yang digunakan adalah Structural Equation Modeling–Partial Least Squares (SEM–PLS). Hasil penelitian menunjukkan bahwa efikasi diri, sikap, dan pendidikan kewirausahaan secara langsung berpengaruh positif dan signifikan terhadap motivasi, serta niat berwirausaha. Selain itu, motivasi terbukti berperan sebagai mediasi parsial antara ketiga variabel bebas terhadap niat berwirausaha. Penelitian ini memperkuat kerangka teori Theory of Planned Behavior (TPB) dan menegaskan pentingnya penguatan faktor psikologis serta pendekatan pendidikan praktis dalam membentuk karakter kewirausahaan siswa SMK. Temuan ini memiliki implikasi strategis dalam perancangan kurikulum kewirausahaan berbasis pengalaman serta pengembangan program pelatihan yang dapat meningkatkan efikasi diri dan motivasi siswa dalam menghadapi tantangan dunia usaha.
subject: Volume 10 No. 1 Tahun 2025
  topic: section
subject: Sikap
  topic: keywords
subject: Efikasi diri
  topic: keywords
subject: Pendidikan kewirausahaan
  topic: keywords
subject: Motivasi
  topic: keywords
subject: Niat Berwirausaha
  topic: keywords
creator: Kalila Erianita Kusuma Wardhani
creator: Dita Puruwita
creator: Nofriska Krissanya
rights: Copyright (c) 2025 Kalila Erianita Kusuma Wardhani, Dita Puruwita, Nofriska Krissanya https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-07
publication date: 2025-07-07
starting page: 124
ending page: 143
doi: 10.29407/jae.v10i1.25746

PENGARUH USER EXPERIENCE, ALGORITHMIC TRUST DAN SECURITY TERHADAP CUSTOMER LOYALTY MELALUI CONSUMER SATISFACTION PADA APLIKASI SPOTIFY
type: item
description: Penelitian ini bertujuan untuk menganalisis, menginterpretasi, dan mengkaji pengaruh loyalitas terhadap aplikasi Spotify pada masyarakat Daerah Khusus Jakarta. Penelitian ini menggunakan metode kuantitatif dengan media survei melalui Google Form. Teknik yang diadaptasi dalam penelitian ini menggunakan teknik non-probability sampling yaitu purposive sampling dengan sampel sebanyak 400 pengguna aplikasi Spotify di Daerah Khusus Jakarta, kriteria sampel terdiri dari: Pengguna aplikasi Spotify lebih dari tiga bulan dan berdomisili di Daerah Khusus Jakarta. Perangkat lunak yang digunakan untuk analisis data dalam penelitian ini menggunakan SmartPLS Versi 4.0 dengan teknik SEM-PLS (Structural Equation Modeling Partial Least Square). Hasil dalam penelitian ini menunjukkan bahwa semua hipotesis berpengaruh positif dan signifikan, kecuali hipotesis kepercayaan algoritmik terhadap loyalitas pelanggan yang menunjukkan bahwa hipotesis tidak berpengaruh positif dan signifikan.
subject: Volume 10 No. 1 Tahun 2025
  topic: section
subject: User Experience
  topic: keywords
subject: Algorithmic Trust
  topic: keywords
subject: Security
  topic: keywords
subject: Consumer Satisfaction
  topic: keywords
subject: Customer Loyalty
  topic: keywords
creator: Desnita Arga Pramesty
creator: Osly Usman
creator: Daru Putri Kusumaningtyas
rights: Copyright (c) 2025 Desnita Arga Pramesty, Osly Usman, Daru Putri Kusumaningtyas https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-11
publication date: 2025-07-11
starting page: 162
ending page: 188
doi: 10.29407/jae.v10i1.25500

Pengaruh Environmental Knowledge, Green Advertising, dan Environmental Concern terhadap Green Purchase Intention pada Produk Pembalut Kain
type: item
description: This study aims to examine the effect of environmental knowledge (EK), green advertising (GA), and environmental concern (EC), on green purchase intention (GPI) on menstrual pad. Respondents are Generation Z women who live in Jakarta, Bandung, Surabaya, Medan, and Makassar. This study uses a quantitative approach through an online survey filled out by 421 respondents and analyzed using SmartPLS 4. The results showed GA and EC are proven to have a positive and significant effect on GPI. However, EK has a negative and insignificant effect on GPI. These findings can be utilized by manufacturers, marketers, government, and environmental organizations to encourage purchase intention towards environmentally friendly products such as menstrual pad.
subject: Volume 10 No. 2 Tahun 2025
  topic: section
subject: environmental knowledge
  topic: keywords
subject: green advertising
  topic: keywords
subject: environmental concern
  topic: keywords
subject: green purchase intention
  topic: keywords
creator: Rachela Putri Hanasti
creator: ANDI MUHAMMAD SADAT
creator: ANNISA LUTFIA
rights: Copyright (c) 2025 Rachela Putri Hanasti, Andi Muhammad Sadat, SE., M.Si., Ph.D, Annisa Lutfia, S.Pd., M.Pd https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-13
publication date: 2025-07-13
starting page: 204
ending page: 220
doi: 10.29407/jae.v10i2.25403

Pengaruh Animosity, Ethnocentrism, Subjective Norm terhadap Fast Food Boycott Intention yang Terafiliasi dengan Israel
type: item
description: Partial Least Squares Structural Equation Modeling (PLS-SEM) is a quantitative analysis technique used to measure the relationships between latent variables simultaneously. The purpose of this study is to examine the influence of animosity, ethnocentrism, and subjective norms on fast food boycott intentions in global brands such as McDonald's and KFC affiliated with Israel. Data was collected from 200 respondents spread across seven major cities on the island of Java, namely Jakarta, Bogor, Tangerang, Bekasi, Bandung, Surabaya, and Semarang. The measurement was carried out using 20 indicators from four variables with a Likert scale of 6. The model was analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method through Smart PLS software version 4. Most respondents were young women and college students, which were the dominant group in this study. The results of the study showed that the three variables, namely animosity, ethnocentrism, and subjective norms, had a positive and significant effect on fast food boycott intention directly.
subject: Volume 10 No. 2 Tahun 2025
  topic: section
subject: Animosity
  topic: keywords
subject: Ethnocentrism
  topic: keywords
subject: Subjective Norm
  topic: keywords
subject: Fast Food Boycott Intention
  topic: keywords
creator: Nilnal Muna
creator: Andi Muhammad Sadat
creator: Daru Putri Kusumaningtyas
rights: Copyright (c) 2025 Nilnal Muna, Andi Muhammad Sadat, Daru Putri Kusumaningtyas https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-13
publication date: 2025-07-13
starting page: 189
ending page: 203
doi: 10.29407/jae.v10i2.25400

PENGARUH INDIKATOR MIKROPRUDENSIAL, MAKROPRUDENSIAL, DAN FINTECH TERHADAP STABILITAS SISTEM KEUANGAN DI INDONESIA
type: item
description: Financial stability is a crucial element in the effectiveness of monetary policy, because without stability in the financial sistem, monetary policy transmission cannot run optimally. Therefore, Bank Indonesia and the Financial Services Authority/OJK have an important role in maintaining financial system stability through various policies implemented. This study aims to identify the influence of microprudential, macroprudential, and fintech variables on the stability of the Indonesian financial system. Using the Vector Error Correction Model method. The results showed that microprudential variables: Capital Adequacy Ratio/CAR and Loan to Deposit Ratio/LDR, have an influence on financial system stability. From the macroprudential aspect, composite stock price index, inflation, and exchange rate proved to have a significant effect on financial system stability. Meanwhile, fintech variables such as ATM/Debit and credit card have an effect on financial system stability. Moreover, shocks to composite stock price index, exchange rate, and inflation are permanent, while CAR, LDR, e-money, ATM/Debit, and credit card variables cause financial system stability imbalances in the next eight quarters. The implication of this study confirms that BI, OJK, and related policy makers play a strategic role in maintaining and improving the stability of Indonesia's financial system.
subject: Volume 10 No. 2 Tahun 2025
  topic: section
subject: Financial System Stability, Microprudential, Macroprudential, Fintech
  topic: keywords
creator: Rafael Chrissendy
creator: Birgitta Saraswati
rights: Copyright (c) 2025 Rafael Chrissendy , Birgitta Saraswati https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-31
publication date: 2025-10-31
starting page: 289
ending page: 303
doi: 10.29407/jae.v10i2.25303

ASSESSING THE IMPACT OF EARNINGS QUALITY AND FINANCIAL FLEXIBILITY ON FIRM VALUE: INSTITUTIONAL OWNERSHIP AS A MODERATING FACTOR
type: item
description: The aim of this study was to empirically investigate the impact of financial flexibility and profits quality on business value with institutional ownership serving as a moderating variable. Since a company's worth increases with its cash management, this study examines cash holdings to gauge financial flexibility. All non-cyclical consumer sector businesses listed on the Indonesia Stock Exchange (IDX) in 2021–2023 make up the study's population. Purposive sampling combined with non-probability sampling was the sample strategy employed in this study, which yielded 67 firms. Using the SPSS software, this research method is called Moderated Regression Analysis (MRA). The findings demonstrated that firm value is unaffected by earnings quality. Because the market reaction is usually negative, low earnings quality cannot raise firm value. Firm value is positively and significantly impacted by financial flexibility. The correlation between business value and earnings quality is strengthened by institutional ownership. The association between corporate value and financial flexibility is weakened by institutional ownership. The corporation has not engaged in strategic decision-making with business-savvy institutional investors Because they think the business's cash reserves are susceptible to misuse by corporate management, investors do not include them in their investment.
subject: Volume 10 No. 2 Tahun 2025
  topic: section
subject: Earnings Quality, Financial Flexibility, Institutional Ownership, Firm Value
  topic: keywords
creator: Ni Putu Anindya Sarasija Prameswari
creator: Kadek Marlina Nalarreason
rights: Copyright (c) 2025 Ni Putu Anindya Sarasija Prameswari, Kadek Marlina Nalarreason https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-31
publication date: 2025-10-31
starting page: 304
ending page: 320
doi: 10.29407/jae.v10i2.25265

STRATEGI PENANGANAN STUNTING DI KABUPATEN JENEPONTO
type: item
description: The problem of stunting in Indonesia, especially in Jeneponto Regency, is a major challenge that affects the quality of human resources (HR). This study aims to identify internal and external environmental conditions that affect the prevalence of stunting in Jeneponto Regency, as well as to formulate and determine priority strategies in local government efforts to reduce stunting rates. This type of research is quantitative descriptive, with a population of 383 people. The research sample consisted of 80 randomly selected respondents, as well as 7 expert respondents who had in-depth knowledge of stunting issues in the area. The data analysis technique used was SWOT analysis to identify strengths, weaknesses, opportunities, and threats, as well as the Analytic Hierarchy Process (AHP) method with the help of the Expert Choice application to determine the most appropriate and relevant priority strategies. The results of the study showed that the local government's strategy in reducing the prevalence of stunting was in Quadrant I (Growth-Oriented Strategy). These results indicate that the stunting reduction program is in a fairly advantageous position by utilizing internal strengths as basic capital and available external opportunities. The alternative strategic priorities produced are community empowerment through education on the use of PKH assistance and other social assistance, as well as combining stunting reduction programs with family welfare improvement programs through economic empowerment, nutritious food processing training, and increasing access to easily accessible health facilities
subject: Volume 10 No. 1 Tahun 2025
  topic: section
subject: Stunting
  topic: keywords
subject: Local Government Strategy
  topic: keywords
subject: SWOT
  topic: keywords
subject: Analytic Hierarchy Process (AHP)
  topic: keywords
creator: Sri Devi
creator: Basri Bado
creator: Citra Ayni Kamaruddin
creator: Irwandi
creator: Sri Astuty
rights: Copyright (c) 2025 Sri Devi, Basri Bado , Citra Ayni Kamaruddin, Irwandi, Sri Astuty https://creativecommons.org/licenses/by-sa/4.0
date: 2025-03-15
publication date: 2025-03-15
starting page: 87
ending page: 98
doi: 10.29407/jae.v10i1.25064

FAKTOR PENENTU KEPUTUSAN PEMBELIAN DALAM SISTEM PEMBAYARAN BERBASIS FINTECH DITINJAU BERDASARKAN PROSPECT THEORY
type: item
description: Penelitian ini bertujuan untuk menganalisis faktor-faktor yang memengaruhi keputusan pembelian dalam sistem pembayaran berbasis financial technology bagi pengguna Shopee Paylater pada Mahasiswa Institut Teknologi dan Sains Mandala. Ditinjau dari prospect theory individu cenderung lebih enggan mempertaruhkan keuntungan (gain) daripada kerugian (loss) artinya jika sesuatu gagal, mereka cenderung lebih berani mengambil risiko daripada saat situasi berjalan baik. Populasi penelitian ini mahasiswa penerima beasiswa Institut Teknologi dan Sains Mandala angkatan 2021-2024 pengguna Shopee PayLater yang berjumlah 93 orang. Teknik pengumpulan sampel yang digunakan dalam penelitian ini adalah teknik purposive sampling. Metode pengumpulan data dalam penelitian ini adalah data primer dengan menyebarkan kuesioner. Metode analisis data yang digunakan Partial Least Squares Path Modeling (SEM PLS). Variabel yang digunakan dalam penelitian ini adalah perilaku konsumtif, persepsi risiko, literasi keuangan, promosi, dan ekuitas merek. Hasil penelitian menunjukkan bahwa perilaku konsumtif berpengaruh terhadap keputusan pembelian pada sistem pembayaran berbasis FinTech bagi pengguna Shopee PayLater. Sedangkan persepsi risiko, literasi keuangan, promosi dan ekuitas merek tidak berpengaruh terhadap keputusan pembelian pada sistem pembayaran berbasis FinTech bagi pengguna Shopee PayLater. Prospect Theory mencerminkan perilaku inrasional pada keputusan pembelian Shopee PayLater, hal ini karena diperkuat oleh indikator bahwa individu lebih memilih produk untuk menjaga penampilan dan cenderung berperilaku konsumtif jika Shopee menawarkan harga sesuai dengan kualitas. Dalam kasus ini, prospect theory menunjukkan bahwa individu cenderung mengambil risiko saat mereka kekurangan uang sehingga penggunaan kredit digital dapat menjadi keputusan irasional jika tidak direncanakan dengan baik.
subject: Volume 10 No. 1 Tahun 2025
  topic: section
subject: Akuntansi keperilakuan, Behavioral Finance, Prospect Theory, Financial Technology, Shopee PayLater.
  topic: keywords
creator: Rachmatia Ika Riefthia
creator: Nurshadrina Kartika Sari
creator: Ihrom Caesar Ananta Putra
rights: Copyright (c) 2025 Rachmatia Ika Riefthia, Nurshadrina Kartika Sari S.E., M.M dan Ihrom Caesar Ananta Putra, S.E.,M.Akun https://creativecommons.org/licenses/by-sa/4.0
date: 2025-07-07
publication date: 2025-07-07
starting page: 144
ending page: 161
doi: 10.29407/jae.v10i1.25063

THE OTOK-OTOK TRADITION: A SYMBOLISM OF ECONOMIC RATIONALITY OF MADURESE SOCIETY
type: item
description: This research aims to uncover the otok-otok tradition as a symbolization of the economic rationality of Madurese society. This study delineates the focal issues within cultural analysis and economic rationality. A rationality is present within the otok-otok tradition, serving as a symbol of the economy and culture of Madurese society. A phenomenological method was employed to reveal and interpret the experiential materials of informants in Pernajuh village, Bangkalan (Madura). The research findings indicate that the otok-otok tradition is a symbolic practice within the community, encompassing economic and social values. This tradition emerges as a historical materialism, and economic rationality results in the emergence of cultural materialism, ultimately contributing to a critical call for cultural economy (tradition).
subject: Volume 11 No. 1 Tahun 2026
  topic: section
subject: symbolization of culture, rationallty economic, cultural economy
  topic: keywords
creator: Anita kristina
creator: Robiatul Adawiyah
rights: Copyright (c) 2026 Anita kristina, Robiatul Adawiyah https://creativecommons.org/licenses/by-sa/4.0
date: 2026-04-30
publication date: 2026-04-30
starting page: 50
ending page: 58
doi: 10.29407/jae.v11i1.25061

PENGARUH TINGKAT PENDIDIKAN DAN GENDER TERHADAP TINGKAT PENGANGGURAN TERBUKA DI JAWA TENGAH TAHUN 2019 - 2022
type: item
description: Open unemployment is one of the main challenges in economic development, with the unemployment rate in Central Java fluctuating due to various factors, including education and gender. This study aims to analyze the influence of education level and gender on the Open Unemployment Rate (OUR) in Central Java Province during the period 2019–2022. The data for this study were obtained from the Central Bureau of Statistics (BPS) and analyzed using multiple linear regression with a quantitative approach. Our findings indicate that the level of education has a significant effect on the open unemployment rate. Meanwhile, the gender variable does not significantly affect the open unemployment rate. Simultaneously, education level and gender have a significant effect on the open unemployment rate, with a coefficient of determination (R²) of 41.5%, indicating that other factors beyond this study also influence the unemployment rate. Strategic measures are needed to reduce the Open Unemployment Rate (OUR) by strengthening the link between education and the industrial sector, as well as implementing responsive policies to support employment opportunities for all individuals.
subject: Volume 10 No. 1 Tahun 2025
  topic: section
subject: Tingkat Pengangguran Terbuka, Tingkat Pendidikan, Gender
  topic: keywords
creator: Khofifah Wahyulianti
creator: Eka Devi Septiani
creator: Yuli Haryanti
creator: Risma Setianingrum
creator: Nina Farliana
rights: Copyright (c) 2025 Khofifah Wahyulianti, Eka Devi Septiani, Yuli Haryanti, Risma Setianingrum, Nina Farliana https://creativecommons.org/licenses/by-sa/4.0
date: 2025-04-17
publication date: 2025-04-17
starting page: 75
ending page: 86
doi: 10.29407/jae.v10i1.25030

Dampak Pemasaran Digital terhadap Pembelian Skincare: Sinergi Promosi Media Sosial, Ulasan Online, Harga, dan Kualitas Pelayanan
type: item
description: The skincare industry in Indonesia continues to grow rapidly, but Natasha Skincare faces challenges in the form of declining sales from 2020-2024. Competition in this industry is getting tighter due to the emergence of many new clinics, so purchasing decisions are an important factor in maintaining a business. This study aims to determine the extent to which social media promotions, online customer reviews, prices, and service quality influence Natasha Skincare purchasing decisions. This study uses quantitative techniques with 100 respondents, selected based on predetermined criteria (Purposive sampling), and filling out an online questionnaire sent via G-form. The data was then analyzed using IBM SPSS 26 which includes descriptive analysis, validity and reliability tests, classical assumptions, multiple linear regression, hypothesis testing, and coefficient of determination. The findings of this study indicate that social media promotions, online reviews, prices, and positive service quality significantly influence purchasing decisions. This study shows that Natasha Skincare needs to improve its social media promotion strategy, maintain positive online customer reviews, offer competitive prices, and ensure quality service. With the skincare industry facing intense competition, it is important to expand sales and maintain competitiveness amidst increasingly competitive competition.
subject: Volume 10 No. 1 Tahun 2025
  topic: section
subject: Social Media Promotion, Online Review, Price, Service Quality and Purchase Decision
  topic: keywords
creator: Oktavia Ayu Lestari
creator: Diana Aqmala
creator: Guruh Taufan Hariyadi
creator: Lenni Yovita
rights: Copyright (c) 2025 Oktavia Ayu Lestari, Diana Aqmala, Guruh Taufan Hariyadi, Lenni Yovita https://creativecommons.org/licenses/by-sa/4.0
date: 2015-03-15
publication date: 2015-03-15
starting page: 36
ending page: 51
doi: 10.29407/jae.v10i1.24985

https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/24614
type: item
title: Digital Financial Literacy dan Financial Stress and Hardship: Analisis Mediasi Positive Financial Behavior Using Digital Finance terhadap Financial Well-Being pada Pasangan Muda Muslim yang Menikah di Tangerang
description: This study aims to determine and analyze Digital Financial Literacy and Financial Stress and Hardship: Mediation Analysis of Positive Financial Behavior Using Digital Finance on Financial Well-Being in Young Muslim Married Couples in Tangerang. This type of research uses quantitative with a causality approach using primary data in the form of questionnaires as a source of data collection. This study used Random Sampling of Young Muslim Married Couples in Tangerang with a total of 100 respondents. The data analysis technique used is SEM (Structural Equation Modeling) with the help of SmartPLS software version 4. The results showed that 1) DFL has no positive effect on FWB. 2) DFL has no positive effect on PFBUDF. 3) FSH has no positive effect on PFBUDF. 4) FSH has a positive effect on FWB. 5) PFBUDF has a positive effect on FWB. 6) PFBUDF does not play a significant role in mediating DFL and FWB. 7) PFBUDF plays a significant role in mediating FSH and FWB.
subject: Volume 10 No. 1 Tahun 2025
  topic: section
subject: Digital Financial Literacy
  topic: keywords
subject: Financial Well-Being
  topic: keywords
subject: Financial Stress and Hardship
  topic: keywords
subject: Positive Financial Behavior Using Digital Finance
  topic: keywords
creator: Aziizah Nur Pratiwi
creator: Andi Amri
rights: Copyright (c) 2025 Aziizah Nur Pratiwi, Andi Amri https://creativecommons.org/licenses/by-sa/4.0
date: 2025-03-26
publication date: 2025-03-26
starting page: 20
ending page: 35
doi: 10.29407/jae.v10i1.24614

The Dynamics of Green Bond Effectiveness in Achieving Sustainable Development: A Comparative Study with a Scoping Review Approach
type: item
description: The implementation of environmental, social, and governance (ESG) principles integrated into business practices and public policies is a strategic step in realizing the 2030 Sustainable Development Goals (SDGs). However, this effort requires a lot of funding. To overcome these challenges, countries around the world have created innovative funding instruments specifically aimed at developing green projects, namely green bonds. The comparative study conducted used the scoping review method to assess the effectiveness of green bond issuance in various countries, identify challenges, and review various recommendations for the development of green bonds. The results of the study show that green bond issuance is still concentrated in certain sectors, such as energy and environmentally friendly building construction. Obstacles to green bond development vary from country to country, including aspects of issuance, regulation, and investor appeal. The articles referenced in this study comprehensively discuss the potential, benefits, challenges, and recommendations to maximize the role of green bonds as a sustainable funding solution.
subject: Volume 10 No. 1 Tahun 2025
  topic: section
subject: green bond
  topic: keywords
subject: green sukuk
  topic: keywords
subject: SDGs2030
  topic: keywords
subject: Scoping review, sustainability accounting, public sector
  topic: keywords
creator: Istiqomah Nur Barokah
creator: Agus Bandiyono
rights: Copyright (c) 2025 Istiqomah Nur Barokah, Agus Bandiyono https://creativecommons.org/licenses/by-sa/4.0
date: 2025-05-04
publication date: 2025-05-04
starting page: 110
ending page: 123
doi: 10.29407/jae.v10i1.24792

The Influence of Environmental Performance, Environmental Costs, and Company Size on Financial Performance
type: item
description: This study aims to analyze and describe the effect of environmental performance, environmental costs, and company size on financial performance. i This study used a purposive sampling method and obtained 11 company samples with a total of 33 company data from 92 manufacturing companies in the basic and chemical industry sectors listed on the Indonesian stock exchange in the period 2020-2022. The data analysis techniques used are quantitative methods with descriptive statistical analysis, classical assumption tests, multiple linear regression analysis, coefficient of determination tests, and hypothesis tests consisting of the F test and t test. The results of the analysis show that environmental performance has no significant and negative effect on financial performance, while environmental costs have a significant and negative effect on financial performance, and company size has a significant and positive effect on financial performance
subject: Volume 10 No. 1 Tahun 2025
  topic: section
subject: Environmental Performance, Environmental Costs, Company Size, Financial Performance
  topic: keywords
creator: Erdy Ismail Bartolome
creator: Fibriyani Nur Khairin
rights: Copyright (c) 2025 Bartolome, Fibriyani https://creativecommons.org/licenses/by-sa/4.0
date: 2025-04-21
publication date: 2025-04-21
starting page: 99
ending page: 109
doi: 10.29407/jae.v10i1.23956