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> en-US <p>Authors who publish with this journal agree to the following terms:<br>1. Copyright on any article is retained by the author(s).<br>2. 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.<br>3. 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.<br>4. 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.<br>5. The article and any associated published material is distributed under the&nbsp;<a href="http://creativecommons.org/licenses/by-sa/4.0/" rel="license">Creative Commons Attribution-ShareAlike 4.0 International License</a></p> faisol_hambali@yahoo.co.id (Faisol) jurnal_jae@unpkdiri.ac.id (Faisol) Sun, 07 Nov 2021 00:00:00 +0700 OJS 3.1.2.4 http://blogs.law.harvard.edu/tech/rss 60 Pengaruh urbanisasi, tingkat kemiskinan, dan ketimpangan pendapatan terhadap kriminalitas di Provinsi Jawa Timur https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/16307 <p><em>This study aims to determine how big influence urbanization, poverty levels, and income inequality on criminality in East Java Province. The study used secondary data for 6 years, from 2014 to 2019. The data analysis method used in this study is the panel data regression method with the Fixed Effect Model (FEM) approach. The dependent variable used in this study is criminality, while the independent variables are urbanization, poverty level, and income inequality. Based on the results of this study, it can be concluded that urbanization has a positive and significant influence on criminality in East Java Province. The poverty rate has a positive and significant influence on criminality in East Java Province. Meanwhile, income inequality has a positive but insignificant effect on criminality in East Java Province.</em></p> Dita Kuciswara, Fivien Muslihatinningsih, Edy Santoso Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/16307 Mon, 01 Nov 2021 00:00:00 +0700 Pendekatan Model Vector Autoregression untuk Analisis Pertumbuhan Pembiayaan (Studi pada PT Pegadaian Kabupaten Nganjuk) https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/16232 <p><em>This study aims to analyze the response of the amount of financing to changes that occur in the variables of the number of customers, interest rates, and income at PT Pegadaian (Persero) Nganjuk. The data used in this study is secondary data, in the form of time series in 36 months sourced from PT Pegadaian (Persero). The analytical method applied is vectorauto regression (VAR) with the help of STATA 14 sofware. The results show that the variable number of customers shows a negative response bacause the decrease or increase in the number of customers does not affect credit financing. Then the interest rate variable responds positively, meaning that an increase in interest rates will have an impact on increasing credit financing as well. Furthermore, the income variable responds positively to credit financing, meaning that an increase in income will have an impact on increasing financing. </em></p> Maya Laili Agustin, Dyah Ayu Paramitha, Faisol Faisol Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/16232 Mon, 01 Nov 2021 00:00:00 +0700 Willingness To Pay Pengelolaan Sampah di Pasar Tugu Kota Bandar Lampung https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/16545 <p><em>Continuous population growth will lead to high human activities that affect the increase in public consumption. Increased consumption and community activities will increase the waste generated from daily life. This study aims to (1) examine the characteristics of the Tugu market traders, (2) estimate the value of the merchants' willingness to pay to improve waste management and (3) analyze the variables that influence the willingness to pay for waste management towards improving waste management in Monument Market. This study uses data obtained from questionnaire data. The analysis used is the contingent valuation method (CVM) and logistic regression with SPSS ver. 25. The results show that (1) the characteristics of traders in Tugu Market are mostly traders with high school education, income of Rp. 100,000-Rp. 250,000, the duration of trading is more than 10 years, the status of the place of trade is rent. (2) the average WTP of kiosk traders is Rp. 4,063.00. los/amparan traders are Rp. 3,078.00 and street vendors Rp. 3,545.00 and a total WTP of Rp 224,668.00, (3) the factors that influence the willingness to pay are education, length of trade and status of the place of trade.Key Words: SFA, Panel Data, Efficiency</em></p> Neli Aida, Arivina Ratih, Sari Astuti Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/16545 Mon, 01 Nov 2021 00:00:00 +0700 Pengaruh Risk Tolerance Terhadap Keputusan Mahasiswa Surabaya Berinvestasi Dengan Financial Literacy Sebagai Variabel Moderasi https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/16155 <p>This study aims to test and prove the effect of risk tolerance on investment decisions and financial literacy can moderate risk tolerance on investment decisions. This research is a quantitative research with primary data. The analysis technique used is moderated regression analysis with WarpPLS 7.0 software. The study used students of the Faculty of Economics and Business, State University throughout the city of Surabaya, 2017-2018 as populations. The number of samples in this study were 100 respondents who were obtained by using purposive sampling technique. The results of the regression test show that risk tolerance affects investment decisions and financial literacy cannot moderate the relationship between risk tolerance and investment decisions.</p> Dewi Masruroh, Rida Perwita Sari Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/16155 Mon, 01 Nov 2021 00:00:00 +0700 Pengaruh Net Profit Margin, Price To Book Value, dan Dividend Per Share terhadap Harga Saham pada Perusahaan Indeks LQ 45 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14107 <p>Abstrak</p> <p>Penelitian ini bertujuan untuk mengetahui seberapa tingkat pengaruh rasio <em>Net Profit Margin</em> , <em>Price To Book Value</em> dan <em>Dividend Per Share</em> terhadap harga saham pada perusahaan indeks LQ45 periode 2017-2018. Jenis data yang digunakan adalah data sekunder yang diperoleh dari publikasi ringkasan kinerja tercatat di IDX. Teknik penentuan sampling adalah <em>purposive sampling.</em> Teknik pengujian hipotesis menggunakan analisis regresi linier berganda. Hasil uji F menunjukkan bahwa secara simultan semua variabel independen berpengaruh terhadap harga saham. Berdasarkan uji t dapat disimpulkan bahwa <em>Net Profit Margin</em> tidak berpengaruh sedangkan <em>Price To Book Value</em> dan <em>Dividend Per Share</em> berpengaruh terhadap harga saham.<em>&nbsp;</em></p> <p><em>&nbsp;</em></p> Lufti Ayu Ismawati, Anita Wijayanti, Rosa Nikmatul Fajri Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14107 Mon, 01 Nov 2021 05:18:41 +0700 Analisis Potensi Ekonomi Dalam Menetapkan Rencana Pembangunan Kabupaten Kediri Ditengah Pandemi Covid-19 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/16553 <p><em>The purpose of this study was to determine the superior and potential economic sector in the economy of Kediri Regency for the present and the future. The data used in this study is the Gross Regional Domestic Product at Current Prices (GRDP-CP) for five years. The analytical methods used in this research are Static Location Quotien (SLQ), Dynamic Location Quotien (DLQ), and Overlay Analysis. The results of the study show that there are 8 sectors that are included in the superior category, and there is 1 sector that is included in the superior and potential sector category, namely the communication and information sector. The communication and information sector is the basis sector for the present and the future. The results of the analysis show that the information and communication sector is the first development priority sector in development &amp; has a more dominant growth compared to other sectors and is a sector that has a comparative advantage.</em></p> Kukuh Harianto Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/16553 Mon, 01 Nov 2021 00:00:00 +0700 Determinan Peringkat Sukuk Korporasi Pada Pasar Modal di Indonesia Tahun 2014-2020 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/16136 <p><em>This study aims to determine and provide empirical findings whether profitability, liquidity, leverage, productivity, firm size, and age of sukuk have an influence on sukuk ratings. The sample used is companies that issue sukuk and are listed on the Indonesia Stock Exchange. The data analysis technique uses multiple linear regression analysis with the help of SPSS 23. The results of this study indicate that the firm size and age of the sukuk have an effect on the sukuk rating. Meanwhile, profitability, liquidity, leverage, and productivity have no effect on the sukuk rating.</em></p> Eka Agustin Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/16136 Mon, 01 Nov 2021 00:00:00 +0700 Analisis Legal Tender Uang Digital Bank Sentral Indonesia https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/16225 <p><em>This study aims to analyze Indonesia’s Central Bank Digital money as a legitimate digital currency. This study uses descriptive qualitative research methods that describe objects in the form of journals, books, news, and articles published on the internet in order to obtain the necessary data. Based on the result of the study, it was found that the issuance of gigital money did not only consider the rapid growth of cryptocurrencies, but also on the declining use of cash, limited banking services and the diversity of payment types. Because digital money is one of the currencies issued by the central bank, its legality has been regulated and guaranteed by the central bank. It has a value and underlying that is equivalent to cash so that digital money can be used as a solution for all forms of innovation an transaction demands in the era of technological and cryptocurrency advancements.</em></p> Alvin Baharudin Vanani, Dedi Suselo Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/16225 Mon, 01 Nov 2021 00:00:00 +0700 Adaptasi Lingkungan Bisnis Saat Pandemi Covid 19 (Studi Pada UMKM Ledre Di Desa Padangan, Bojonegoro-Jawa Timur) https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/16724 <p><em>This study aims to analyze the business environment adaptation of the micro, small and Medium Enterprise (MSME) of ledre in Padangan village. In this research, the writer used qualitative methods of phenomenological studies. The techniques of collecting the data were interviews and documentation. This research used source and theory triangulation, then the data were analyzed and drawn a conclusion. The research results showed there were environmental adaptations of MSME business ledre during the covid-19 pandemic that happened in the work infrastructure environment, namely in the production and distribution processes. The role of the work environment on productivity related to work rules, changing business environment namely norm, business contract, work behavior, mastery of technology, and government policy. </em></p> Melisa Yola Amalia, Anita Kristina Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/16724 Mon, 01 Nov 2021 00:00:00 +0700 Analisis Earning Per Share, Return On Assets, Return On Equity, Dan Debt To Equity Ratio Terhadap Harga Saham https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14110 <p><em>The purpose of this study was to determine the effect of earning per share</em>,<em> return on assets</em>,<em> return on equity, and debt to equity ratio to the price of shares in the sector of consumption on the Stoctk Exchange. This research is a quantitative type. The sample in this research is sector of consumptiom that listed in Indonesia Stock Exchange (BEI). The sample was chosen using&nbsp; purposive sampling method, with the number of 28 (twenty eight) companies. Data analysis techniques use classical assumption test, multiple linear regression analysis and hypothesis test. This analysis is done by using SPSS program. This research shows that Earning Per Share</em>, <em>Return On Assets</em>, <em>Return On Equity</em>, <em>and Debt To Equity Ratio</em> <em>partially have no significant effect on stock price, while simultaneously have a significant effect on stock price.</em></p> Nandya Eka Prestanti, Suhendro Suhendro, Endang Masitoh Copyright (c) 2021 JAE (JURNAL AKUNTANSI DAN EKONOMI) https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14110 Mon, 01 Nov 2021 00:00:00 +0700