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> <p>&nbsp;</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> Impact of Capital Structure and Profitability on Stock Return of Manufacturing Companies Listed on the Indonesian Stock Exchange (IDX) in the Period 2018-2021 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20185 <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> Agus Zul Bay Kartomo Kartomo Fitri Kumalasari Copyright (c) 2023 Agus Zul Bay https://creativecommons.org/licenses/by-sa/4.0 2023-11-03 2023-11-03 8 3 1 10 10.29407/jae.v8i3.20185 Pengaruh Literasi Keuangan Literasi Pajak dan Literasi Digital Terhadap Minat Investasi Mahasiswa Universitas Mercu Buana Yogyakarta di Pasar Modal https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20566 <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> Ignasia Helena Waleng Kumanireng Rochmad Bayu Utomo Copyright (c) 2023 Ignasia Helena Waleng Kumanireng https://creativecommons.org/licenses/by-sa/4.0 2023-11-03 2023-11-03 8 3 11 22 10.29407/jae.v8i3.20566 Optimizing the Security of Fixed Assets: Strategies to Increase the Recognition of Land and Buildings as Legal Assets https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20525 <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> Brillianggita Kindred Rizkiatanta Mohamad Djasuli Copyright (c) 2023 Brillianggita Kindred Rizkiatanta https://creativecommons.org/licenses/by-sa/4.0 2023-11-03 2023-11-03 8 3 23 30 10.29407/jae.v8i3.20525 Pengaruh Sistem Informasi Akuntansi, Pengendalian Internal, dan Motivasi Kerja terhadap Kinerja Karyawan pada Bank BTN Cabang Kota Kediri https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20945 <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> Hesti Nofiana Hestiana Erna Puspita Andy Kurniawan Copyright (c) 2023 Hesti Nofiana Hestiana https://creativecommons.org/licenses/by-sa/4.0 2023-11-03 2023-11-03 8 3 31 41 10.29407/jae.v8i3.20945 Profitability and Liquidity Moderated By Firm Size as Determinants of Firm Value https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21261 <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> Ahmad Furqon Burhani Maretha Ika Prajawati Copyright (c) 2023 Ahmad Furqon Burhani, Maretha Ika Prajawati https://creativecommons.org/licenses/by-sa/4.0 2023-11-03 2023-11-03 8 3 42 54 10.29407/jae.v8i3.21261 Antecedent Employee Performance Implikasinya Pada Kinerja Karyawan PT. SAI Apparel Industries Semarang https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21331 <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> Syili Qoma'iroh Hawik Ervina Noni Setyorini Copyright (c) 2023 Syili Qoma'iroh Sudaryati, Hawik Ervina, Noni Setyorini https://creativecommons.org/licenses/by-sa/4.0 2023-11-06 2023-11-06 8 3 55 62 10.29407/jae.v8i3.21331 Pengaruh Kualitas Pelayanan Pajak, Sanksi Perpajakan, dan Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20948 <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> Amelia Nur 'Izza Linawati Linawati Sugeng Sugeng Copyright (c) 2023 Amelia Nur 'Izza https://creativecommons.org/licenses/by-sa/4.0 2023-11-09 2023-11-09 8 3 63 72 10.29407/jae.v8i3.20948 Pengaruh Good Corporate Governance dan Kinerja Keuangan Terhadap Harga Saham dengan Kebijakan Deviden sebagai Variabel Pemoderasi https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21340 <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> Napisah Napisah Regina Deia Soeparyono Copyright (c) 2023 NAPISAH NAPISAH https://creativecommons.org/licenses/by-sa/4.0 2023-11-11 2023-11-11 8 3 73 89 10.29407/jae.v8i3.21340 Pengaruh Religiusitas, Budget Constraint, Dan Penggunaan Media Sosial Terhadap Perilaku Konsumsi Muslim Di Kecamatan Tanjung Morawa https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21252 <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> Nur Rani Friska Fauzi Arif Lubis Reni Ria Armayani Hasibuan Copyright (c) 2023 Nur Rani Friska, Fauzi Arif Lubis, Reni Ria Armayani Hasibuan https://creativecommons.org/licenses/by-sa/4.0 2023-11-17 2023-11-17 8 3 90 101 10.29407/jae.v8i3.21252 Pengaruh Konsumsi Energi dan Kemajuan Teknologi Terhadap Pertumbuhan Ekonomi Indonesia https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/19826 <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> Sotya Fevriera Sheilla Hartatdji Copyright (c) 2023 Sotya Fevriera, Sheilla Hartatdji https://creativecommons.org/licenses/by-sa/4.0 2023-11-19 2023-11-19 8 3 102 111 10.29407/jae.v8i3.19826 The Influence of Tax Expense, Intangible Asset, and Company Size on Profit Shifting https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/20928 <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> Iris Lusyana Dwi Prihatiny Wiwit Irawati Copyright (c) 2023 Iris Lusyana Dwi Prihatiny, Wiwit Irawati https://creativecommons.org/licenses/by-sa/4.0 2023-11-25 2023-11-25 8 3 112 122 10.29407/jae.v8i3.20928 Pengaruh Penerapan Green Accounting Terhadap Kinerja Perusahaan https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21323 <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> Yenti Santika Bambang Wicaksono Achmad Iqbal Copyright (c) 2023 Yenti Santika, Bambang Wicaksono, Achmad Iqbal https://creativecommons.org/licenses/by-sa/4.0 2023-11-30 2023-11-30 8 3 146 158 10.29407/jae.v8i3.21323 Pengaruh Modal, Luas Lahan dan Zis (Zakat, Infak, Sedekah) Terhadap Pendapatan Petani Cabai Merah (Studi Di Desa Sidodadi Ramunia Kecamatan Beringin Kabupaten Deli Serdang) https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21326 <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> Ririn Pebrianti Annio Indah Lestari Nasution Nuri Aslami Copyright (c) 2023 Ririn Pebrianti https://creativecommons.org/licenses/by-sa/4.0 2023-11-30 2023-11-30 8 3 159 170 10.29407/jae.v8i3.21326 Pengaruh Return on Equity Dan Current Ratio Terhadap Nilai Perusahaan Pada Perusahaan Food dan Beverages https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21527 <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> Sheva Ordelia Chau Angie Evadne Copyright (c) 2023 Sheva Ordelia Chau, Angie Evadne https://creativecommons.org/licenses/by-sa/4.0 2023-12-15 2023-12-15 8 3 171 180 10.29407/jae.v8i3.21527