Jurnal Penelitian Ekonomi Dan Akuntansi

Enhancing Digital Accounting Adoption: The Critical Role of Human Resource Competence and Infrastructure Availability

agnia nurjanah agnia — 2024-10-17

The reason of this consider is to find out how foundation accessibility and human asset (HR) capabilities influence the selection of computerized bookkeeping. The inquire about utilizes a overview technique with survey information gathering strategies, utilizing expressive and affiliated approaches. Within the Cimahi city locale, 9,087 MSMEs made up the investigate populace. The Slovin approach was utilized within the test choice prepare, yielding 98 respondents as a result. The study's discoveries demonstrate that the application of computerized bookkeeping in MSMEs in Cimahi City is essentially impacted by three variables: the accessibility of offices and framework, the capacity of human assets, and the accessibility of foundation. concurrently includes a favorable and critical affect on the Computerized Bookkeeping Usage. The usage of advanced bookkeeping is affected by human asset capabilities and the accessibility of offices and framework by 75.1%, with the remaining 24.9 ing impacted by components not included within the think about demonstrate (R Square esteem:

0.751).

The Influence of Invesment Knowledge and Return Investment on Student's Investment Interest in Investment Banking Products

Lilis Nur'aisyah — 2024-10-17

This research aims to examine the influence of investment knowledge and investment returns on students' investment interest in banking investment products. This research used a simple random sampling technique on 96 students in Sukabumi to reveal interest in investing in banking products. The associative quantitative approach in this research uses SPSS V.27 software in the processing process. Primary data was collected through a questionnaire using Google Form. The research results show that partially investment knowledge does not have a significant effect on students' investment interest in banking investment products, while investment returns have a significant effect on students' investment interest in banking investment products. Simultaneously, investment knowledge and investment returns have a significant influence on students' investment interest in banking investment products.

The Factors Influencing Students' Interest In Accounting Career In Sharia Bank

Hulwun Nada Atika — 2024-10-17

The purpose of this research is to determine the factors that influence accounting students' interest in pursuing a career at a sharia bank (case study of undergraduate accounting students at universities in Jember) and the variables used in this research are work environment, financial rewards, religiosity and accounting knowledge on career interest. at a sharia bank. The population in this study was from several campuses in Jember, namely Muhammadiyah University Jember, Jember University, Kiai Haji Achmad Siddiq State Islamic University Jember and Mandala Institute of Science and Technology Jember. The technique used in this research is Non Probability Sampling with the Purposive Sampling method. The data collection technique used in the research was a questionnaire and was distributed to students who were used as the population and the sample used was 135 students. The results of the research explain that the variables Work Environment and Religiosity have a significant effect on students' interest in working in sharia banks and the variables Financial Reward and Accounting Knowledge do not have a significant effect on career interest in sharia banks. Meanwhile, all variables together have a significant effect on interest in a career in sharia banking.

Media Exposure, Environmental Performance, Company Size And Its Influence On Carbon Emission Disclosure

Dyah Aruning Puspita — 2024-10-17

This study aims to determine the influence of media exposure, environmental performance, and company size on mining companies listed on the Indonesia Stock Exchange. This study has the quantitative nature of causality. The population contained in this study is companies in the mining sector listed on the Indonesia Stock Exchange which were then obtained as many as 36 companies. The technique used in the sampling process in this study was purposive sampling which in the end obtained 12 companies that had met the criteria. The method that researchers use is to use the PLS method to test the influence of research variables using SmartPLS 4 software. This result shows that media exposure has a significant effect on carbon emission disclosure, environmental performance has a significant effect on carbon emission disclosure, and company size has a significant effect on carbon emission disclosure.

JAVA ETHNICITY OF THE FEMINISM GOVERNANCE, SUSTAINABILITY POLICY, AND FINANCIAL STABILITY

ARIF WIDYATAMA — 2024-10-17

This study examines the relationship between Feminism Governance, Javanese Ethnicity, and its impact on Financial Stability and Investor Judgment. This concept is based on the characteristics of CEOs and Commissioners, including gender and Javanese ethnicity. This article uses a literature review to explain the relationship between the Javanese ethnicity of female CEOs and its relationship to financial stability and investor judgment. The results of this article show that both female CEOs and commissioners with a Javanese ethnic background will prefer to focus on and implement sustainability policies for companies that consist of social, environmental, and governance. This sustainability policy will ultimately increase the company's long-term profits. A good sustainability policy for a company increases the company's financial stability in the long term. The good financial stability of a company can make investors see the company as good, thus making investors behave in making decisions to invest in the company. This article is the first to discuss Javanese ethnicity in CEOs and company commissioners, previously many articles only discussed the gender composition of CEOs and commissioners.

The Effect of Changes in Profitability, Revenue Growth, Leverage and Company Size on Tax Avoidance (Empirical Study of Food and Beverage Companies Listed on the Indonesia Stock Exchange in 2020-2023)

Ade Dharma Priatmaja — 2024-10-17

Tax avoidance is a step taken by companies to suppress taxable income through strategies that are legally or unlawfully prepared. This study is intended to understand and evaluate the impact of profitability, revenue growth, leverage, and company size regarding tax avoidance practices on food and beverage business entities listed on the Indonesia Stock Exchange during the 2020-2023 period. This study involved 45 business entities selected by utilizing the purposive sampling method. The research findings reveal that profitability, leverage, and company size partially contribute positively and significantly to tax avoidance. Meanwhile, revenue growth has no impact on tax avoidance.

Shopee Analysis And The MSME Revolution Pushing The Indonesian Economy Into The Digital Era

Ressi Anugrah Putri — 2024-10-17

In the digital era, e-commerce platforms like Shopee are key drivers of Indonesia's economic transformation, particularly for MSMEs. This research analyzes Shopee's impact on MSME development in Indonesia. Using a combination of primary and secondary data, 200 MSMEs that actively use Shopee were sampled purposively. The results show that Shopee significantly enhances market access, operational efficiency, digital literacy, and customer satisfaction. This underscores the need for steps such as improving digital infrastructure and fostering collaboration between the government, private sector, and educational institutions. In conclusion, Shopee plays a crucial role in revolutionizing MSMEs and pushing Indonesia towards a more digital economy.

Bad Debts and Depreciation of Fixed Assets on Net Profit of PT. Indofood Sukses Makmur Tbk

M. Rifani Adha — 2024-10-17

This research aims to determine the effect of bad debts and depreciation of fixed assets on net profit. This research uses quantitative research which uses 20 samples of PT's quarter 1, quarter 2, quarter 3 and quarter 3 PT. Indofood Sukses Makmur Tbk. The research results show that bad debts have no effect on net profit, while depreciation of fixed assets has a significant effect on net profit. If simultaneously, bad debts and depreciation of fixed assets have a positive and significant effect on net profit interest.

The Influence of Firm Value and Disclosure of Sustainability Report on Financial Distress moderated by the Corporate Life Cycle

Yenni Carolina — 2024-10-17

This study aims to approve that firm value has effect on financial distress, sustainability report has effect on financial distress and Firm Life Cycle strengthen of firm value on financial distress also firm life cycle strengthen of sustainability report on financial distress. Population in this research is company who listed at LQ45 in 2020 and sample of this research are 32 company with purposive sampling technic. This study using quantitative methode approach. Data analys using logistic regression and moderated regression analysis (MRA) which using SPSS Software. Result of this study are firm value has effect on financial distress, sustainability report has not effect on financial distress and Firm Life Cycle strengthen of firm value on financial distress also firm life cycle doesn’t strengthen of sustainability report on financial distres

Testing Company Size as a Moderation Variable on the Influence of Asset Structure and Growth on Capital Structure

Sri Ayem — 2024-10-20

This study aims to examine the role of company size in moderating the influence of asset structure and asset growth on capital structure. The research was conducted on financial companies listed on the IDX for the 2018-2023 period, using quantitative methods and purposive sampling techniques, with a total sample of 26 companies. Data analysis uses Moderated Regression Analysis (MRA). The results show that asset structure and asset growth have a significant effect on capital structure. In addition, the size of the company is able to moderate the influence of asset structure and asset growth on capital structure. The implications of this study show that companies need to consider asset structure, asset growth, and company size to optimize capital structure decisions and minimize financial risks.

The Impact of Culture, Environment, Discipline, and Job Satisfaction on Employee Performance at PT Pegadaian Surabaya

Nizar Zakaria Nizar — 2024-11-05

This study aims to determine the influence of work culture, work environment, work discipline, and job satisfaction on employee performance using the Resource-Based View theory approach. The design of this study is quantitative associative. The population of this study were employees of PT Pegadaian, Regional Office XII Surabaya. With the aid of the Smart PLS 3.0 application, the data analysis method employed the Structural Equation Model (SEM) PLS (Partial Least Square) approach. The results of the data analysis show that: (1) Work culture has a positive and significant effect on work discipline . (2) The work environment has a positive and significant effect on job satisfaction . (3) Work discipline has a positive and significant effect on job satisfaction . ( 4 ) Job satisfaction has a positive and significant effect on employee performance . ( 5 ) Work culture does not influence job satisfaction through work discipline as an intervening variable . ( 6 ) Work discipline influences performance through job satisfaction as an intervening variable . ( 7 ) The work environment influences employee performance through job satisfaction as an intervening variable . ( 8 ) Work culture influences employee performance through work discipline and job satisfaction as intervening variables . The implication of this research is that companies can identify important organizational resources, namely work discipline, work environment, work culture and understand the relationship between resources to create optimal performance improvement strategies

The Influence of Digital Tax and Taxpayer Awareness on Individual Taxpayer Compliance with Tax Socialization as a Moderating Variable (Study at the Lamongan Pratama Tax Service Office)

Rina Sulistyowati — 2024-11-05

This study seeks to evaluate the impact of digital taxation and taxpayer knowledge on individual compliance with tax socialization as a variable. This study employs quantitative methodologies. The study population included individual taxpayers registered with KPP Pratama Lamongan, using a basic random selection approach with a sample size of 100. The variables examined in this research are Digital Tax, Taxpayer Awareness which is the independent variable, Individual Taxpayer Compliance as the dependent variable and Tax Socialization as the moderating variable. The study data was examined using Moderated Regression Analysis (MRA) with the SPSS software. 26.

The research results show that 1) Digital Tax does not have a positive and meaningful influence on individual taxpayer compliance, 2) Taxpayer knowledge positively and significantly influences individual taxpayer compliance, 3) Socialization of tax does not influence the impact of digital taxation on individual taxpayer compliance. individual, 4) Tax socialization moderates the impact of taxpayer knowledge on individual compliance.

The Influence of Credit Risk, Liquidity Risk, Operational Risk, Market Risk and Solvency Risk on Profitability

Ahmad Ramadani — 2024-12-14

This study aims to determine the extent of the influence of credit risk, liquidity risk, operational risk, market risk and solvency risk on the profitability of banks listed on the LQ45 index for the period 2018 - 2022. The type of research used is quantitative with causal associative methods. The data used is secondary data from the annual financial statements for the 2018-2022 fiscal year from the official website of the Indonesia Stock Exchange (IDX). The research sample was selected using purposive sampling technique so that 30 samples were obtained. The methods used include multiple regression analysis, t test, F test, and coefficient of determination. The results showed that X1_Non Performing Loan (NPL) had a negative and insignificant effect on Return On Asset (ROA), X2_Loan to Deposit Ratio (LDR) and X4_Net Interest Margin (NIM) had a significant positive effect on Return On Asset (ROA), X3_Operational Efficiency Ratio (OER) had a significant negative effect on Return On Asset (ROA), X5_Debt to Equity Ratio (DER) had a positive and insignificant effect on Return On Asset (ROA). And the five variables simultaneously have a significant effect on Return On Asset (ROA).