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:</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> faisol@unpkdr.ac.id (Dr. Faisol, MM) jurnal_jae@unpkdiri.ac.id (Admin) Sat, 02 Jul 2022 00:00:00 +0700 OJS 3.1.2.4 http://blogs.law.harvard.edu/tech/rss 60 PENGARUH PERTUMBUHAN EKONOMI DAN KEMISKINAN TERHADAP IPM 14 KABUPATEN KATEGORI “SEDANG” DI PROVINSI JAWA TIMUR https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17692 <p><em>This study aims to see the significant influence of Economic Growth and Poverty on the Human Development Index (HDI) of 14 districts with the "Medium" category in East Java Province. The analytical method used is panel data regression, the data used is data for the period 2016-2020 in 14 districts in East Java Province. The technique for collecting data in this research is to use the documentation method sourced from the Central Statistics Agency to obtain information related to the Human Development Index (HDI), Gross Regional Domestic Product (GRDP), and Poverty Rates. The results of the calculations on panel data regression show that economic growth and poverty have a negative influence and simultaneously the variables of economic growth and poverty have a significant influence on the HDI of 14 districts in East Java Province for the 2016-2020 period.Key Words: SFA, Panel Data, Efficiency</em></p> Mayang Dwi Pitaloka, P.S Prabowo Copyright (c) https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17692 Sat, 02 Jul 2022 00:00:00 +0700 THE EFFECT OF SERVICE QUALITY AND PRODUCT QUALITY ON PURCHASE DECISIONS WITH CUSTOMER SATISFACTION AS INTERVENING VARIABLES https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17865 <p><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Pasar bebas yang diterapkan di Indonesia akhir-akhir ini membuat seorang pemilik usaha perlu meningkatkan kualitas pelayanan dan produk untuk meningkatkan keputusan pembelian dan kepuasan konsumen. </span><span style="vertical-align: inherit;">Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kualitas pelayanan dan kualitas produk terhadap keputusan pembelian dengan kepuasan konsumen sebagai intervening pada Nirmala Food and Beverages Trenggalek. </span><span style="vertical-align: inherit;">Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. </span><span style="vertical-align: inherit;">Populasi dalam penelitian ini adalah konsumen Nirmala Food and Beverages Trenggalek, dengan jumlah sampel yang digunakan sebanyak 100 orang. </span><span style="vertical-align: inherit;">Teknik pengambilan sampel yang digunakan adalah purposive sampling dan waktu penelitian pada bulan Januari 2022. Teknik pengumpulan data menggunakan kuesioner online melalui google form. </span><span style="vertical-align: inherit;">Alat analisisnya menggunakan SPSS 23.00. </span><span style="vertical-align: inherit;">Hasil penelitian ini menunjukkan bahwa ada pengaruh yang signifikan antara kualitas pelayanan terhadap keputusan pembelian, ada pengaruh yang tidak signifikan antara kualitas produk terhadap keputusan pembelian, ada pengaruh yang tidak signifikan antara kualitas pelayanan melalui keputusan pembelian terhadap kepuasan konsumen, ada pengaruh yang tidak signifikan antara kualitas pelayanan melalui keputusan pembelian terhadap kepuasan konsumen, ada pengaruh yang tidak signifikan antara kualitas pelayanan melalui keputusan pembelian terhadap kepuasan konsumen pengaruh antara kualitas pelayanan melalui keputusan pembelian terhadap kepuasan konsumen, terdapat pengaruh yang tidak signifikan antara kualitas pelayanan melalui keputusan pembelian terhadap kepuasan konsumen, terdapat pengaruh yang tidak signifikan antara kualitas pelayanan melalui keputusan pembelian terhadap kepuasan konsumen. </span><span style="vertical-align: inherit;">pengaruh kualitas produk melalui keputusan pembelian terhadap kepuasan konsumen pada Nirmala Food and Beverages Trenggalek.</span></span></p> <p><span style="vertical-align: inherit;"><span style="vertical-align: inherit;">Kata Kunci : Kualitas Pelayanan, Kualitas Produk, Keputusan Pembelian, Kepuasan Konsumen.</span></span></p> Tia peppy Melly anggraeni, Agus Eko Sujianto Copyright (c) 2022 Tia peppy Melly anggraeni, Agus Eko Sujianto https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17865 Fri, 01 Jul 2022 20:28:41 +0700 DETERMINAN KECURANGAN AKUNTANSI PADA PEMERINTAH DAERAH DI INDONESIA: SYSTEMATIC LITERATURE REVIEW https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17945 <p>Accounting fraud in the Government sector identical to corruption behavior is indicated that there are still many occurring at various levels of government in Indonesia, both at the central and regional levels. This study aims to find out the main factors that influence the occurrence of accounting fraud that can be considered in the area of policy formulation to prevent accounting fraud. Research conducted in previous studies using systematic literature review (SLR) research methods that take local government as a research object. The selection of journal articles published during 2018 to 2022 on Garuda journal database on the https://garuda.kemdikbud.go.id/ website using the Preferred Reporting Items for Systematic Review (PRISMA) method was obtained by 22 articles that met the requirements for analysis. The main results of this study found that the most influential factors (determinants) against the occurrence of accounting fraud were Internal Control Systems, information asymmetry, compliance with accounting standars, compensation suitability, individual morality and unethical behavior</p> Mardiyanto Mardiyanto Copyright (c) 2022 Mardiyanto Mardiyanto https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17945 Sat, 02 Jul 2022 00:00:00 +0700 The Correlation Analysis of Bank Soundness Levels toward The Disclosure of Islamic Commercial Banks' Ethical Identity https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17667 <p>This study aims to determine the correlation of bank soundness levels toward the disclosure of Islamic commercial banks' ethical identity in Indonesia. This study data collection uses secondary data derived from annual reports available on the official website of each bank. To achieve the objectives, this study was conducted by examining 12 Islamic Commercial Banks in Indonesia that have been operating from 2014-2019. The sample of this study amounted to 72 samples with the determination of the sample using the purposive sampling method. Based on the test results using the correlation test. The researcher found that the level of bank soundness based on the Financing to Deposit Ratio (FDR), Good Performance Governance (GCG), and Capital Adequacy Ratio (CAR) had a correlation with the disclosure of the Islamic commercial banks’ ethical identity. However, there is no correlation between Non-performing Financing (NPF) and Return on Assets (ROA) with the disclosure of the Islamic commercial banks’ ethical identity.</p> Ellen Betha Chindo, Tri Joko Prasetyo, Harsono Edwin Puspita Copyright (c) 2022 Ellen Betha Chindo, Tri Joko Prasetyo, Harsono Edwin Puspita https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17667 Fri, 01 Jul 2022 21:25:02 +0700 THE ROLE OF FINANCIAL PERFORMANCE IN MEDIATION OF ENTERPRISE RISK MANAGEMENT AND CORPORATE VALUE https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17448 <p>This study aims to determine the effect of financial performance as a mediating variable between ERM and firm value. Using secondary data from all companies in the consumer goods sector for the period 2018-2020 as the research population. The variables used are ERM for independent, projected financial performance with ROA, and firm value with Tobins-Q. Based on data processing with path analysis, it is known that ERM has a positive effect on firm value. .while ERM does not significantly affect financial performance. Financial performance is able to have a positive and significant influence on firm value, but fails to mediate the relationship between ERM and firm value.</p> Indra Sukma Subagio, Esti Saraswati Copyright (c) 2022 Indra Sukma Subagio, Esti Saraswati https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17448 Sat, 02 Jul 2022 00:00:00 +0700 Faktor Determinan Pengungkapan Corporate Social Responsibility dengan Kinerja Keuangan sebagai Variabel Mediasi https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17902 <p><strong>Abstract</strong></p> <p>This study aims to determine the effect of green accounting, public share ownership, and environmental performance on disclosure of corporate social responsibility with financial performance as an intervening variable at JII 70 Company for the 2018-2020 period. This research is a type of secondary data quantitative research whose data is in the form of panel data with purposive sampling technique. The sample used was 24 companies registered in JII 70 for the 2018-2020 period. The data collection method is done by accessing the financial reports and annual reports which can be accessed through the website www.idx.co.id. The data was processed using the analytical tool Eviews10. The descriptive test, stationarity test, regression test, classical assumption test, path analysis test (path analysis), and Sobel test are the analytical methods employed. The findings revealed that the environmental performance variable, as well as financial performance, had a negative and significant impact on CSR disclosure. The disclosure of Corporate Social Responsibility is unaffected by the green accounting variable of public share ownership. Financial performance variables cannot mediate the influence of Green Accounting, Public Share Ownership, and Environmental Performance on Corporate Social Responsibility Disclosures after doing path analysis and Sobel tests.</p> <p>Key Words: Green Accounting, Public Share Ownership, Environmental Performance and Financial Performance</p> Iis Safitri, Taufikur Rahman Copyright (c) 2022 Iis Safitri, Taufikur Rahman https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17902 Sat, 02 Jul 2022 00:00:00 +0700 IMPACT OF THE POLICY OF THE COVID-19 PANDEMIC ON STUDENTS' UKT INCOME https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17233 <p>This research was prepared with the aim of knowing the effectiveness of the implementation of UKT adjustment policies and how they impacted the finances of Higher Education Institutions. The study used a descriptive approach with the use of primary data from student responses and secondary data from financial reports published by Unesa. The results that can be found in this study include the Higher Education Policy in terms of the effective implementation of UKT money adjustments. Based on the indicators of the effectiveness of the policy, the four indicators are the right policy, the right implementation, the right target and the environment as a whole. This can be seen from the student's response which has an impact on their mentality in the spirit of students continuing to carry out lectures and there is no dropout or late graduation in 2020. Higher education policies in terms of adjusting UKT money include adjusting UKT because the impact of the covid-19 pandemic has an effect on decreasing The University's Non-Tax National Income (PNBP) is 13%. However, the decrease in income was offset by a decrease in higher education operational costs as a form of efficiency that has been carried out by Unesa, which was 26%, so that the level of higher education financial deficit did not increase and did not interfere with higher education services to the academic community</p> Budi Andriana, Aulia farinduanti, Mujayanah Mujayanah, Puspo Anggono, Eka Hendi Andriansyah Copyright (c) 2022 Budi Andriana, Aulia farinduanti, Mujayanah Mujayanah, Puspo Anggono, Eka Hendi Andriansyah https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17233 Mon, 04 Jul 2022 15:34:21 +0700 Pengaruh Islamic Corporate Governance, Jumlah Modal Inti, dan Jumlah Kantor Pelayanan Terhadap Market Share Bank Umum Syariah Tahun 2016-2020 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/18023 <p>This research aims to verify the influence of Islamic Corporate Governance (ICG), the amount of core capital, and the number of service offices on the market share of Islamic Commercial Banks (BUS) in Indonesia as measured by the total assets of Islamic Commercial Banks to the total assets of the national banking system. The population in this research is Islamic Commercial Banks registered at OJK in the 2016-2020 period. The sampling technique used the purposive sampling method with a selected sample of 13 Islamic Commercial Banks registered at OJK in the 2016-2020 period. This research is quantitative research with secondary data sources. The analytical technique chosen in this research is multiple linear regression analysis with IBM SPSS Statistics software version 25. The results show that partially, Islamic Corporate Governance and the amount of core capital had no influence on the market share of Islamic Commercial Banks. On the other hand, the number of service offices affects the market share of Islamic Commercial Banks. Meanwhile, simultaneously, Islamic Corporate Governance, the amount of core capital, and the number of service offices influence the market share of Islamic Commercial Banks in Indonesia.</p> Yolandha Dewi Rosestino, Rohmawati Kusumaningtias Copyright (c) 2022 Yolandha Dewi Rosestino, Rohmawati Kusumaningtias https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/18023 Mon, 04 Jul 2022 15:48:25 +0700 PENGARUH RASIO PROFITABILITAS, RASIO LIKUIDITAS TERHADAP NILAI PERUSAHAAN PADA PT. LIPPO KARAWACI Tbk. https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17898 <p>The type of data in this study is secondary data obtained from the official website of idx with the aim of knowing and analyzing the relationship between Return on Equity (ROE) and Quick Ratio (QR) to Company Value at PT. Lippo Karawaci Tbk. The population used in this study is the financial statements at PT. Lippo Karawaci Tbk for 25 years (1996-2020). The sampling technique is purposive sampling with a sample of 10 years from 2011 to 2020. The data analysis technique is in the form of classical assumption test, multiple linear regression test, determination test, and t test and f test. The results of the study found that ROE had no and no significant effect on firm value, and the QR variable had a significant effect on firm value.</p> Novitasari Devi, M. Rimawan Copyright (c) 2022 novitasari devi https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17898 Tue, 05 Jul 2022 13:04:50 +0700 ANALISIS FAKTOR-FAKTOR YANG MEPENGARUHI EQUITY RISK PREMIUM https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17601 <p><em>This study has the aim of empirically testing the factors that affect the equity risk premium in companies listed on the IDX. This study uses sample data from 34 property and real estate companies listed on the Indonesia Stock Exchange with an observation period of 6 years from 2015-2020 taken using the purposive sampling method. The variables used in this study are audit tenure, book to market equity ratio, firm size, leverage, and earnings per share. The analysis technique used in this study is multiple linear regression, which is to determine the effect of audit period, book to market equity ratio, firm size, leverage, and earnings per share on the equity risk premium. The results showed that statistically the independent variable of tenure audit had a positive effect and the book to market equity ratio had a negative effect on the equity risk premium. while firm size, leverage, and earnings per share variables have no effect on the equity risk premium.</em></p> Rona Nabila Gusrima, Einde Evana, Yunia Amelia, Lindrianasari Copyright (c) 2022 Rona Nabila Gusrima, Einde Evana, Yunia Amelia, Lindrianasari https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17601 Sat, 02 Jul 2022 00:00:00 +0700 ANALISIS DETERMINAN TERHADAP AGRESIVITAS PAJAK https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17761 <p>This study aims to analyze the factors that affect tax aggressiveness in LQ-45 companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The type of data in this study is quantitative data. This study uses secondary data from the LQ45 company annual report for the 2018-2020 period. The sampling technique used is purposive sampling, namely the technique of determining the sample with certain considerations/criteria. The data analysis method used is multiple regression analysis, classical assumption test, and hypothesis testing. The results of this study indicate that company size, capital intensity and positive influence on tax aggressiveness in LQ45 companies.</p> Mela Puji Lestari, Siti Aliyah Copyright (c) 2022 Siti Aliyah, Mela Puji Lestari https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17761 Sat, 02 Jul 2022 00:00:00 +0700 THE STRATEGY OF COFFEE CUSTOMER SATISFACTION IMPROVMENT THROUGH ATMOSPHERE STORE, DISCOUNTS AND SERVICE QUALITY https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/18151 <p><em>Advances in scientific knowledge and technology on a high scale, changing the cultural, social, political and life structures of the world community so quickly, resulting in the emergence of demands for the fulfillment of increasing human needs and can change the circulating trend itself, also able to change lifestyles, perspectives , as well as a person's habits. One of the lightest habit changes is liking coffee drinks, both homemade and enjoying coffee in coffee shops. This study aims to analyze the increase in coffee customer satisfaction strategy through </em><em>store atmosphere, discount and service quality</em><em> approach at EbesQu Kofie &amp; Eatery Malang.</em> <em>This research is a quantitative research using simple random sampling method and using multiple linear regression analysis techniques. The results of this study indicate that store atmosphere, service quality and discount simultaneously are strategies that can significantly increase coffee customer satisfaction at EbesQu Kofie &amp; Eatery Malang. Store atmosphere and partial discounts can significantly increase coffee customer satisfaction at EbesQu Kofie &amp; Eatery Malang</em><em>.</em> <em>Where the quality of service cannot increase coffee customer satisfaction significantly at EbesQu Kofie &amp; Eatery Malang. Meanwhile, the independent variable that has the dominant influence on increasing coffee customer satisfaction at EbesQu Kofie &amp; Eatery Malang is the store atmosphere.</em></p> Nurul Imamah, Sofiah Nur Iradawaty Copyright (c) 2022 nurul imamah https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/18151 Sat, 02 Jul 2022 00:00:00 +0700 Pengaruh Profitabilitas, Likuiditas, Leverage, Rasio Arus Kas dan Ukuran Perusahaan Terhadap Financial Distress https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17707 <p><em>This study aims to identify the factors that influence financial distress conditions, either simultaneously or partially in retail trading sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period. This study uses a type of causal comparative research. The sample in this study is the retail trading sub-sector companies listed on the Indonesia Stock Exchange for the 2015-2019 period using the purposive sampling method. There are 10 companies that meet the sample criteria, so there are 50 financial statements. The factors tested in this study are profitability, liquidity, leverage, cash flow ratio and firm size. The results of the study show that partially the profitability variable (NPM) has a positive effect on financial distress, the liquidity (CR) has a negative effect on financial distress, the leverage variable (DER) has no effect on financial distress, the cash flow ratio (CFR) has a negative effect on financial distress and firm size (FS) has no effect on financial distress. Simultaneously there is an effect of profitability (NPM), liquidity (CR), leverage (DER), cash flow ratio (CFR), and firm size (FS) on financial distress.</em></p> Eny Purwaningsih, Indah Safitri Copyright (c) 2022 Eny Purwaningsih Eny Purwaningsih https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17707 Sat, 02 Jul 2022 00:00:00 +0700 ANALYSIS OF VALUE FOR MONEY PERFORMANCE MEASUREMENT AT THE NATIONAL POPULATION AND FAMILY PLANNING AGENCY OF EAST LUWU DISTRICT https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17646 <p style="text-align: justify; text-indent: .8pt; margin: 8.7pt 0in 0in 0in;"><span style="font-size: 11.0pt; font-family: 'Arial',sans-serif; color: black;">This study aims to measure the success of <em>value for money </em>(economy, efficiency and effectiveness) in the family planning program at the Office of Population Control and Family Planning in East Luwu Regency. The analysis technique used is descriptive quantitative, namely analysis based on calculations. The steps taken in this activity are (1) measuring the economy, efficiency and effectiveness in each activity in the family planning program, (2) determining the final value for each activity. Based on the results of the study, it showed that the performance of the family planning program at the Department of Population Control and Family Planning in East Luwu Regency obtained the predicate of success by using <em>value for money performance measurement.</em></span></p> Dwi Selpin, Marwah Yusuf, Valentino Sudiasa Copyright (c) 2022 Dwiselpin anre https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17646 Sat, 02 Jul 2022 00:00:00 +0700 PENGARUH KUALITAS LAPORAN KEUANGAN TERHADAP AKUNTABILITAS KINERJA INSTANSI PEMERINTAH (STUDI KASUS PADA BALAI BAHASA PROVINSI SUMATERA UTARA) https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17714 <p><em>Abstract </em></p> <p><em>The purpose of this study was to determine the effect of the the quality of financial statements on the performance accountability of government agencies (a case study at the Language Center of North Sumatra Province). This type of research is causality. The data used are primary data and secondary data. Sampling is done by saturated sample or census. Data collection techniques using interview, questionnaire and documentation techniques. The analytical method used is simple linear regression. The result of this study indicate that the Quality ogf Financial Statements Agencies. </em></p> <p>&nbsp;</p> Ayu Permata Sari, Nurlaila Nurlaila Copyright (c) 2022 ayupermata sari, nurlaila nurlaila https://creativecommons.org/licenses/by-sa/4.0 https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/17714 Sat, 02 Jul 2022 00:00:00 +0700