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> en-US <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> jurnal_jae@unpkediri.ac.id (Faisol) jurnal_jae@unpkdiri.ac.id (Admin) Thu, 28 Mar 2024 04:12:18 +0700 OJS http://blogs.law.harvard.edu/tech/rss 60 ANALISIS PENGARUH PENGELUARAN PEMERINTAH DAN INVESTASI TERHADAP PEMBANGUNAN MANUSIA MELALUI PERTUMBUHAN EKONOMI DAERAH ISTIMEWA YOGYAKARTA https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21744 <p><em>The achievement of human development is frequently interconnected with the economic </em><em>growth</em><em>.</em><em>&nbsp;</em><em>Fiscal decentralization allows local governments to enhance budget management in order to stimulate economic growth through expenditure and investment. Despite having the second highest Human Development Index (HDI) </em><em>in </em><em>Java, the Special Region of Yogyakarta </em><em>faces</em><em>&nbsp;difficulties </em><em>of being the</em><em>&nbsp;province with the lowest economic growth </em><em>in Java</em><em>. Hence, the government's involvement in allocating funds towards education, healthcare, and investment is crucial in fostering economic growth and promoting human development. This study used path analysis technique to investigate the correlation between government expenditure on education and health services, as well as the investment in human development through economic growth in the District/City of Yogyakarta Special Region. </em><em>The data used is</em><em>&nbsp;secondary data collected between</em><em>&nbsp;</em><em>2015</em><em>-</em><em>2021, encompassing four districts and one city. </em><em>The research using the </em><em>trimming</em><em>&nbsp;model revealed</em><em>&nbsp;that government expenditure on the education sector has a noteworthy adverse impact on HDI, albeit indirectly, affecting economic growth. Government expenditure on healthcare has an indirect but significant positive impact on th</em><em>e HDI</em><em>&nbsp;via promoting economic growth. Conversely, investment does not exert a substantial impact, either directly or indirectly on HDI.</em></p> Rahajeng Neysa Alifia, Moh. Khusaini Copyright (c) 2024 Rahajeng Neysa Alifia, Moh. Khusaini https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21744 Thu, 21 Mar 2024 15:42:00 +0700 ANALISIS HUBUNGAN NILAI TUKAR DAN ARUS MASUK INVESTASI ASING LANGSUNG: STUDI EMPIRIS DI NEGARA-NEGARA DEVELOPING-EIGHT (D-8) PERIODE 2008-2021 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21774 <p>Keputusan investasi merupakan keputusan keuangan yang sangat penting, dimana investor mencari faktor penentu yang akurat untuk memutuskan apakah investasi di negara lain harus dilakukan. Sementara itu, tidak ada satu set variabel penjelas yang diterima secara universal dan dapat dianggap sebagai faktor penentu FDI yang sebenarnya. Penelitian ini berupaya melengkapi literatur dengan menghadirkan bukti baru dari perspektif negara-negara D-8, dengan menitikberatkan pada peran dan implikasi nilai tukar terhadap arus masuk FDI. Penelitian ini merupakan penelitian kuantitatif, menggunakan analisis regresi data panel dengan model Random Effect (REM) dan Fixed Effect (FEM). Data diperoleh dari World Bank, dimana sampelnya terdiri dari data time series berupa data tahunan selama 13 tahun, dari periode 2008-2021. Data dianalisis menggunakan analisis regresi linier berganda dengan metode Ordinary Least Square (OLS) aplikasi Eviews 12. Hasil studi mengungkap hubungan positif yang signifikan antara nilai tukar dan arus masuk FDI. Oleh karena itu, kebijakan yang ditujukan untuk menargetkan stabilitas nilai tukar sangat penting di negara-negara D-8, supaya tidak terlalu lemah dan juga tidak terlalu kuat, karena investor adalah pihak yang memaksimalkan keuntungan. Oleh karena itu, ketidakpastian investasi harus dijaga serendah mungkin.</p> Ummu Habibah Hakim, Hikmah Endraswati Copyright (c) 2024 Ummu Habibah Hakim, Hikmah Endraswati https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21774 Thu, 21 Mar 2024 00:00:00 +0700 ANALISIS PENERAPAN AKUNTABILITAS, TRANSPARANSI DAN PARTISIPASI PENGELOLAAN ALOKASI DANA DESA DALAM PENCAPAIAN GOOD GOVERNANCE https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21823 <p>This research aims to analyze accountability, transparency and community participation in managing Village Fund Allocations in Candiwates Village, Prigen District, Pasuruan Regency in 2022, using a descriptive qualitative approach. with primary data sources and secondary data, using data collection methods through interviews and documentation. The results of the research show that the management of Village Fund Allocations in Candiwates Village is in accordance with the provisions stipulated in Domestic Regulation Number 20 of 2018. However, there are discrepancies in village administration because the recording of receipts and expenditures in the general cash book is carried out every 2-3 months for one report times. Transparency and participation in Candiwates Village is considered adequate from the planning to accountability stages and in accordance with the provisions of Domestic Regulation number 20 of 2018.</p> Shinta Lailatul Udzmah , Firda Ayu Amalia, Agung Prasetyo Nugroho Wicaksono Copyright (c) 2024 Shinta Lailatul Udzmah , Firda Ayu Amalia, Agung Prasetyo Nugroho Wicaksono https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21823 Thu, 21 Mar 2024 00:00:00 +0700 PENGARUH DANA PIHAK KETIGA PERBANKAN SYARIAH TERHADAP PERTUMBUHAN EKONOMI DI INDONESIA: A Theoritical Approach https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21828 <p><em>Economic growth is an important determinant of individual income levels and the growth rate of a particular region, measured through GDP. The NPF ratio serves as a metric to assess credit quality or the bank's competence in managing credit risk. DPK includes funds obtained from the public in the form of investment products. The methods used in this article include a qualitative approach involving a literature study or library-based research. The purpose of this investigation involves analyzing the prevailing theories through a comparative examination of the literature pertaining to the research results. The literature used in this study includes research findings and reviews derived from nationally recognized scholarly articles in accordance with financial management. All articles used in this study were sourced from the electronic data search engines ResearchGate and Google Scholar. Through the analysis of the determinants of Islamic banking (NPF and DPK), a significant correlation was identified. The impact of NPF on economic growth manifests in its capacity to increase borrowers' ability to repay loans, while simultaneously incurring an escalation of loan risk. Similarly, the effect of Third Party Funds on economic growth is illustrated by the important role that economic growth plays in the capitalization of Islamic banks, consequently exerting a major influence on the size of third party funds attracted by Islamic banks. Based on the aforementioned findings, it is highly recommended that researchers proceed to conduct a comprehensive literature review to explore additional independent variables (such as Return on Assets and Capital Adequacy Ratio) that impact economic growth during the Covid-19 pandemic.</em></p> Imelda Sari, Suparno Suparno Copyright (c) 2024 Imelda Sari, Suparno Suparno https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21828 Thu, 21 Mar 2024 21:57:38 +0700 ANALISIS FAKTOR-FAKTOR YANG MEMENGARUHI PARTISIPASI KERJA PEREMPUAN BERSTATUS MENIKAH DI INDONESIA https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21947 <p>The study was conducted with the aim of analyzing the factors that are thought to influence the work participation of married women in Indonesia. Female labor participation is considered important because it can help accelerate the rate of economic growth in Indonesia. Meanwhile, the data in this research is raw data from the 2020 National Labor Force Survey (sakernas) published by the Indonesian Central Statistics Agency (BPS). The research method in this study is a quantitative method, while the data analysis method uses binary logistic regression analysis. The results showed that overall the predicted factors affecting the work participation of married women in Indonesia showed a significant influence. It was found that the education level variable showed a negative significant effect, which means it tends to decrease the probability of married women participating in the labor market, while the age, employment sector, and income variables showed a positive significant effect, which means it tends to increase the probability of married women participating in the labor market.</p> <p>Key Words: Female Labor Participation, Economic Growth, Gender Inequality</p> Nadya Belva Callista, Kukuh Arisetyawan, Lucky Rachmawati, Ruth Eviana Hutabarat Copyright (c) 2024 Nadya Belva Callista https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21947 Fri, 22 Mar 2024 04:18:23 +0700 FAKTOR-FAKTOR YANG MEMENGARUHI PURCHASE INTENTION DAN PURCHASE DECISION PADA PRODUK HIJAB PREMIUM BUTTONSCARVES https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21948 <p><em>This study was conducted with the aim of examining the influence of viral marketing, electronic word of mouth, and brand awareness on purchase intention. and the influence of viral marketing, electronic word of mouth, brand awareness, and purchase intention on purchase decisions. This study using survey or questionnaires by office forms for method to collect data with a sample of 205 respondents. This research uses a quantitative with SEM (Structural Equation Modelling) for data analysis techniques. The results of this study show that viral marketing, electronic word of mouth, and brand awareness each have a positive and significant influence on purchase intention. Brand awareness and purchase intention each also have an influence on purchase decisions. While viral marketing and electronic word of mouth were each found not to have a significant enough influence on purchase decisions.</em></p> Sartika Juliana, Usep Suhud, Rahmi Rahmi Copyright (c) 2024 Sartika Juliana, Usep Suhud, Rahmi Rahmi https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21948 Fri, 22 Mar 2024 05:17:13 +0700 DETERMINAN TATA KELOLA TEHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH ( STUDI KASUS PADA BKAD KOTA MALANG) https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/22067 <p><em>This research aims to test the determination of governance on the quality of Malang City regional government financial reports. The dependent variable in this research is the quality of financial reports (Y). This research uses accountability, transparency, human resource competence, and internal control system as independent variables (X). The data used in this research is primary data. The data collection method uses a questionnaire which is announced directly to respondents. The sampling technique used saturated sampling (total sampling and a sample of 58 employee respondents was obtained at the Malang City BKAD Office. The results of this research show that accountability, transparency, human resource competence and the internal control system simultaneously (together) have a significant effect on quality of financial reports, Accountability has a positive and significant effect on the quality of financial reports, Transparency has a positive and significant effect on the quality of financial reports, Human resource competency has a positive but not significant effect on the quality of financial reports and Internal control systems have a positive and significant effect on the quality of financial reports.</em></p> Donisia Sati, Mochamad Fariz Irianto, Dimas Emha Amir Fikri Anas Copyright (c) 2024 Donisia Sati, Mochamad Fariz Irianto, Dimas Emha Amir Fikri Anas https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/22067 Fri, 22 Mar 2024 07:30:53 +0700 DO REMITANCES REDUCE POVERTY IN INDONESIA? AUTOREGRESSIVE DISTRIBUTION LAG APPROACH https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/22249 <p><em>One of the problems often faced in achieving community welfare is poverty. This study aims to analyze the effect of Remittances, Gross Domestic Product (GDP), Unemployment Rate, and Economic Crisis on poverty in Indonesia 1990-2022. The analysis method used is explanatory research with a quantitative approach regression analysis method using the Autoregressive Distribution Lag (ARDL) estimation tool. The data used is secondary data in the form of time series data from 1990 to 2022. Based on the conditional Error Correction Model (ECM) test, Remittances have a negative but insignificant influence in the long run and short run. Gross Domestic Product (GDP) has a negative and significant influence in the short run. However, in the long run GDP has a negative and insignificant influence. The unemployment rate has a positive and significant influence in the long run. However, in the short term the unemployment rate has a negative and insignificant effect. Economic crisis has a positive and significant effect in the long term. However, in the short term the economic crisis has no effect on poverty in Indonesia.</em></p> Fivien Muslihatinningsih, Samsul Hadi, Nanik Istiyani Copyright (c) 2024 Fivien Muslihatinningsih https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/22249 Fri, 22 Mar 2024 07:43:35 +0700 PENGARUH PERTIMBANGAN PASAR KERJA, GENDER DAN GAJI TERHADAP MINAT MAHASISWA AKUNTANSI BERKARIR MENJADI AKUNTAN PUBLIK https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/22212 <p><em>Penelitian ini bertujuan untuk menguji Pengaruh Pertimbangan Pasar Kerja, Gender dan Gaji Terhadap&nbsp; Minat&nbsp; Mahasiswa Akuntansi Berkarir Menjadi Akuntan&nbsp; Publik.&nbsp; Metode&nbsp; yang&nbsp; digunakan&nbsp; dalam&nbsp; penelitian&nbsp; ini adalah&nbsp; metode&nbsp; kuantitatif. Sumber&nbsp; dan jenis data primer dan data sekunder dengan metode pengumpulan data&nbsp;&nbsp; menggunakan kuesioner yang disebarkan kepada mahasiswa Akuntansi Angkatan 2020 di Universitas Indo Global Mandiri.. Sampel&nbsp;&nbsp; yang diambil&nbsp; sebanyak&nbsp; 59&nbsp; responden. Data diolah&nbsp; menggunakan&nbsp; regresi&nbsp; linear berganda yang didahului oleh analisis uji F dan uji t serta analisis koefisien determinasi (R).Hasil analisis data dengan bantuan Statistical Product and Service Solutions (SPSS) Versi 26. Hasil penelitian ini menunjukkan bahwa variabel Pertimbangan Pasar Kerja dan Gaji berpengaruh positif dan signifikan terhadap minat mahasiswa akuntansi berkarir menjadi akuntan publik sedangkan variabel Gender tidak berpengaruh dan signifikan terhadap minat mahasiswa akuntansi berkarir menjadi akuntan publik</em></p> Yulia Fiorentina, Leriza Desitama Anggraini, Rafika Sari Copyright (c) 2024 Yulia Fiorentina, Leriza Desitama Anggraini, Rafika Sari https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/22212 Fri, 22 Mar 2024 08:46:57 +0700 PENGARUH SELF-EFFICACY DAN MOTIVASI MEMASUKI DUNIA KERJA TERHADAP WORK READINESS PADA MAHASISWA UNIVERSITAS KH. ABDUL WAHAB HASBULLAH https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/22232 <p><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Tujuan penelitian ini adalah untuk mengetahui pengaruh efikasi diri dan motivasi memasuki dunia kerja terhadap kesiapan kerja pada mahasiswa KH. </span><span style="vertical-align: inherit;">Universitas Abdul Wahab Hasbullah. </span><span style="vertical-align: inherit;">Penelitian menggunakan sampel sebanyak 160 responden dengan menggunakan pendekatan kuantitatif. </span><span style="vertical-align: inherit;">Pengolahan data dengan bantuan program SPSS 26. </span><span style="vertical-align: inherit;">Teknik analisis yang digunakan dalam penelitian ini adalah uji validitas, uji rehabilitasi, uji analisis regresi linier berganda, uji asumsi klasik, uji hipotesis, dan uji koefisien determinasi. </span><span style="vertical-align: inherit;">Terdapat perbedaan secara parsial antara variabel efektivitas diri dan kesiapan kerja. </span><span style="vertical-align: inherit;">Variabel motivasi memasuki dunia kerja tidak terdapat perubahan secara parsial namun terdapat pengaruh positif terhadap kesiapan kerja KH. </span><span style="vertical-align: inherit;">Abdul Wahab Hasbullah. </span><span style="vertical-align: inherit;">Nilai R2 sebesar 0,590 yang berarti 59% variabel efisiensi kerja dipengaruhi oleh efikasi diri dan motivasi memasuki dunia kerja. </span><span style="vertical-align: inherit;">Mengurangi menjadi 41% dipengaruhi oleh faktor lain. </span><span style="vertical-align: inherit;">Hal ini menunjukkan bahwa banyak hal yang dapat mempengaruhi kesiapan kerja. </span><span style="vertical-align: inherit;">Perhitungan nilai R square sebesar 0,768 menunjukkan bahwa terdapat hubungan antara variabel efektivitas diri dan motivasi memasuki dunia kerja terhadap kesiapan kerja termasuk dalam kategori hubungan kuat.</span></span></p> Sella Puspitasari, Khotim Fadhli Copyright (c) 2024 Sella Puspitasari, Khotim Fadhli https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/22232 Fri, 22 Mar 2024 21:52:42 +0700 PENGARUH LITERASI KEUANGAN, PERLINDUNGAN DATA, DAN CYBERSECURITY TERHADAP PENGGUNAAN FINANCIAL TECHNOLOGY https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21945 <p><em>This study aims to test and analyze how the influence of financial literacy, data protection and cybersecurity on the use of financial technology. The independent variables in this study are financial literacy, data protection and cybersecurity, while the dependent variable in this study is the use of financial technology. This research is a quantitative research using primary data in the form of questionnaires. The population of this study is students of the Faculty of Economics and Business, Pamulang University. The sampling technique uses convenience sampling techniques so that a research sample of 134 respondents was obtained. The analysis tool used in this study is Smart-PLS. The results of this study are that financial literacy does not affect the use of financial technology, data protection has a positive effect on the use of financial technology and cybersecurity has a positive effect on the use of financial technology. </em></p> Dian Widiyati, Erliana Copyright (c) 2024 Dian Widiyati, Erliana https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21945 Fri, 22 Mar 2024 22:03:52 +0700 PENGARUH PENERIMAAN PAJAK, PMA DAN PMDN TERHADAP PERTUMBUHAN EKONOMI SUMATERA UTARA https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21959 <p>Economic growth is defined as a process of increasing output per capita in the long term. The purpose of this study was to determine the effect of tax revenue, Foreign Direct Investment (FDI), Domestic Direct Investment (DDI) on economic growth in North Sumatra. This study uses a quantitative approach using time series data sourced from the Central Bureau of Statistics (BPS) of North Sumatra in 2010-2022. Data analysis techniques using multiple regression analysis using the E-Views 10 program. The results found that tax revenue has a positive and insignificant effect on economic growth, Foreign Capital Receipts have a negative and significant effect on economic growth, while Domestic Capital Receipts have a negative and insignificant effect on economic growth.</p> Seli Indah Dela Puspitasari, Satrio Theophilus Telaumbanua, Britania Mei Karina Nahampun, Christina Uliarta Gultom, Rouli Angelina Sihotang Copyright (c) 2024 Seli Indah Dela Puspitasari, Satrio Theophilus Telaumbanua, Britania Mei Karina Nahampun, Christina Uliarta Gultom, Rouli Angelina Sihotang https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21959 Mon, 25 Mar 2024 04:58:42 +0700 FAKTOR KEPUASAN PELANGGAN COFFEE SHOP DI KOPIXEL JEMBER https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21976 <p><em>Customer satisfaction is important to maintain the existence of a coffee shop in the face of competition. This is because the coffee shop business can be found almost in various places, this is influenced by the culture of drinking coffee which has become a lifestyle in all circles. In order for a coffee shop to be able to compete and maintain its existence, it must be able to create customer satisfaction. Kopixel is a coffee shop that is always busy with visitors and is able to compete even though there are many similar coffee shop businesses. Based on the results of research on customer satisfaction of the Coffee Shop in Kopixel Jember is influenced by five factors, namely product, price, service, facilities, atmosphere. This research was conducted to describe Kopixel customer satisfaction which makes Kopixel busy with visitors and able to compete. This research uses a qualitative descriptive approach with the research subjects being Kopixel customers and Kopixel Jember managers. The data collection process was carried out by interviews. The resulting data was analyzed by means of data reduction, data presentation, drawing conclusions, then the data was tested by source triangulation.</em></p> Lilis Setyarini, Joko Widodo, Dwi Herlindawati Copyright (c) 2024 Lilis Setyarini, Joko Widodo, Dwi Herlindawati https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/21976 Mon, 25 Mar 2024 05:40:37 +0700