Jurnal Publikasi Ekonomi dan Akuntansi
type: channel
description: Jurnal Publikasi Ekonomi dan Akuntansi (JUPEA) diterbitkan oleh Sekolah Tinggi Ilmu Ekonomi Trianandra.Jurnal ini terakreditasi SINTA 5 (Surat Keputusan Direktur Jenderal Pendidikan Tinggi, Riset, dan Teknologi Nomor 10/C/C3/DT.05.00/2025 tanggal 21 Maret 2025 tentang Peringkat Akreditasi Jurnal Ilmiah Periode I Tahun 2025) dimulai dari Volume 2 Nomor 2 Tahun 2022 sampai Volume 7 Nomor 1 Tahun 2027.. JUPEA memuat naskah hasil-hasil penelitian di bidang Ekonomi, akuntansi dan Perdagangan. JUPEA menyebarluaskan, mengembangkan dan menfasilitasi hasil penelitian mengenai Ilmu bidang Ekonomi dan Manajemen, sebagai media bagi para dosen, guru, peneliti dan para praktisi dalam bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi tentang hasil-hasil penelitian terbaru yang telah dilakukan. Indexed by : Journal Sponsors and Partners :
publisher: Pusat Riset dan Inovasi Nasional
language: en-US
publication name: Jurnal Publikasi Ekonomi dan Akuntansi
issn: 2808-9391
items: Pengaruh Pelatihan Kerja dan Disiplin Kerja Terhadap Kinerja Karyawan PT. Esteh Bogor
items: Kepuasan Konsumen dan Positif Ewom di Tiktok Shop: Menguji Peran Pengakuan Sosial dan Pengalaman Emosional
items: Pengaruh Rasio Likuiditas, Profitabilitas, dan Solvabilitas terhadap Kinerja Keuangan pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar Di BEI Periode 2020-2024
items: Pengaruh Rekrutmen Terhadap Kinerja Karyawan PT Maha Nagari Nusantara (Torch.Id)
items: Pengaruh Budaya Organisasi Dan Kepemimpinan Terhadap Komitmen Atlet Taekwondo
items: Pengaruh Kualitas Produk Dan Kualitas Pelayanan Terhadap Kepuasan Konsumen
items: Pengaruh Gaya Kepemimpinan Dan Lingkungan Kerja Terhadap Loyalitas Karyawan Pada DPD Provinsi Jawa Barat
items: Pengaruh Motivasi Intrinsik Dan Ekstrinsik Terhadap Kinerja Pelatih Taekwondo Di Lingkungan Pengcab TI Kabupaten Bandung Barat
items: Pengaruh Digital Banking dan Literasi Keuangan terhadap Kinerja Keuangan pada PT Bank Rakyat Indonesia (Persero) Tbk Periode Kuartal 2022 – 2024
items: Strategi Meningkatkan Kinerja Karyawan Melalui Pelatihan Dan Pengembangan Pada Pengadaian Kota Lubuk Linggau
items: Pengaruh Teknologi Produksi, Media Sosial, Jaringan Usaha dan Inklusi Keuangan Terhadap Kinerja UMKM Jenang di Desa Kenep Sukoharjo
items: Pengaruh Likuiditas, Solvabilitas Dan Aktivitas Terhadap Kinerja Keuangan Perusahaan Sektor Energi Yang Terdaftar Di Indeks LQ45 Pariode 2019 – 2023
items: Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, dan Proporsi Direksi Wanita Terhadap Penghindaran Pajak Pada Perusahaan Perbankan Di BEI Tahun 2019-2023
items: Pengaruh Pengetahuan Keuangan, Perilaku Keuangan, dan Gaya Hidup terhadap Kesejahteraan Keuangan pada Generasi Z
items: Pengaruh Produktivitas Kerja Karyawan Sebelum dan Sesudah Pelatihan pada DPD Gerindra Jawa Barat
items: Faktor Yang Mempengaruhi Harga Saham Dengan Profitabilitas Sebagai Pemoderasi Pada Perusahaan Pertambangan
items: Implementasi Etika Bisnis Islam Dalam Peningkatan Penjualan Di Toko Alat Tulis Kantor Paper One Palembang
items: Pengaruh Sosial Media Dan Penggunaan Teknologi Informasi Terhadap Pendapatan UMKM Bandarjo Kecamatan Ungaran Semarang Jawa Tengah
items: The Role Of Governance And Transfer Pricing In Affecting Tax Avoidance: A Study Of Technology Companies
items: https://journalcenter.org/index.php/jupea/article/view/5138
items: Pengaruh Religiusitas, Persepsi Atribut Produk Dan Persepsi Nilai Terhadap Loyalitas Nasabah Pada Bank Syariah Indonesia Kantor Cabang Pembantu Palembang
items: Analisis Pengaruh Debt To Equity (DER) dan Growth Opportunity Terhadap Nilai Perusahaan Pada PT. HM Sampoerna, Tbk
items: Pengaruh Komunikasi Dan Beban Kerja Terhadap Efektivitas Kerja Pegawai Pada Dinas Kependudukan Dan Catatan Sipil Kabupaten Bima
items: Pengaruh Kemampuan Kerja, Komitmen Organisasi Dan Disiplin Kerja Terhadap Produktivitas Kerja Pegawai Pada Dinas Kependudukan Dan Pencatatan Sipil Kabupaten Bima
items: Pengaruh Interaksi Live Streaming, Kredibilitas Konten Kreator, Dan Variasi Produk Terhadap Keputusan Pembelian Di Tiktok Shop
items: Pengaruh Penerapan Digitalisasi Akuntansi Dan Penerapan SAK EMKM Terhadap Kualitas Laporan Keuangan Dengan Keputusan Manajerial Sebagai Variabel Moderasi
items: Pengaruh Kepribadian Dan Gaya Hidup Terhadap Keputusan Pembelian Pada Produk Ventela Shoes Di Kota Bima
items: Pengaruh Independensi, Etika, Pengalaman, dan Audit Fee terhadap Kualitas Audit
items: Persepsi Nasabah Terhadap Mekanisme Pelelangan Barang di PT.Gadai Syariah Solusi Makassar
items: Pengaruh Budaya Organisasi, Teknologi Informasi dan Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial pada Kampung Batik Laweyan
items: Pengaruh Stress Kerja dan Kepuasan Kerja Terhadap Kinerja Karyawan
items: Pengaruh Promosi Media Sosial Tiktok, Electronic Word Of Mouth (E-Wom), dan Brand Image Terhadap Keputusan Pembelian Konsumen Klinik Pratama Rawat Jalan Da Skin Clinic Sragen
items: Pengaruh Literasi Keuangan, Inovasi Produk dan Inklusi Keuangan terhadap Kinerja Keuangan Umkm Kuliner
items: Pengaruh Literasi Keuangan dan Electronic Word Of Mouth (EWOM) Terhadap Perilaku Pembelian Impulsif Pengguna Tiktok Shop
items: Pengaruh Brand Image, Kualitas Produk dan Store Atmosphere terhadap Keputusan Pembelian Produk
items: Pengaruh Likuiditas (FDR) dan Risiko Pembiayaan (NPV) terhadap Kinerja Keuangan (ROA) PT Bank Muamalat Indonesia Tbk (2021-2023)
items: Pengaruh Media Sosial, Teman Sebaya, Gaya Hidup, dan Peran Keluarga Terhadap Perilaku Keuangan Mahasiswa Universitas Slamet Riyadi Surakarta
items: Analisis Kelayakan Usaha Sayur Gulung Ditinjau dari Aspek Keuangan dan Non-Keuangan
items: Pengaruh Ketidakpastian Lingkungan, Sistem Pengukuran Kinerja, dan Gaya Kepemimpinan Terhadap Kinerja Manajerial UMKM Kuliner di Surakarta
items: Analisis Harga Pokok Produksi Menggunakan Metode Full Costing Dalam Penetapan Harga Jual Pada UD Alhes Furniture
items: Analisis Kualitas dan Pengendalian Internal Sistem Belanja Shopee Pay Later dengan Pendekatan COSO dan TAM
items: Pengaruh GCG Dan Likuiditas Terhadap Kinerja Keuangan Perusahaan Dengan CSR Sebagai Pemoderasi Pada Sub Sektor FOOD and BEVERAGE Yang Terdaftar di BEI Periode 2021-2023
items: Pengaruh Tingkat Pengangguran Terbuka Dan Indeks Pembangunan Manusia Terhadap Tingkat Kemiskinan Di Provinsi Jambi Tahun 2020-2024
items: Analisis Kinerja Account Representative Dalam Mengatasi Masalah Kepatuhan dan Penagihan Pajak Terhadap Wajib Pajak Badan di KPP Pratama Jambi Telanaipura
items: Pengaruh Pembelajaran Akuntansi Keuangan, Literasi Keuangan, dan Pendapatan Terhadap Perilaku Keuangan Mahasiswa Dalam Menghindari Pinjaman Online (PINJOL)
items: Analisis Penerapan Akad Mukhabarah Pada Koperasi Sawit Lagan Jaya di Kabupaten Tanjung Jabung Timur
items: Peran Ekonomi Industri dalam Mendorong Inovasi dan Pertumbuhan Ekonomi Nasional
items: Pengaruh Viral Marketing Dan Purchase Intention Terhadap Brand Equity Kasus Pada Kampanye Produk Azzarine
items: Pengaruh Strategi Pemasaran Digital, Citra Merek, dan Loyalitas Pelanggan terhadap Peningkatan Penjualan Kaos Polos CV. Manly Cloth Surakarta
items: Analisis Perceived Ease of Use dan Perceived Usefulness Pada Aplikasi PLN Mobile
items: Pengaruh Fitur Live Shopping, Interaksi Host, dan Diskon Terhadap Keputusan Pembelian Konsumen Generasi Z di Tiktok di Wilayah Solo Raya
items: Implementasi Audit Stock Opname pada Rumah Sakit YX oleh Kantor Akuntan Publik XYZ
items: Peran Internal Audit Dalam Meningkatkan Kinerja Perusahaan
items: Pengaruh Manajemen Perubahan, Dynamic Capabilities dan Green Financing Terhadap Keberhasilan Transformasi Leadership UMKM di Nusa Tenggara Barat Peran Organizational Agility Sebagai Variabel Mediasi
items: Pengaruh Promosi Dan Saluran Distribusi Terhadap Peningkatkan Volume Penjualan Pada Toko Sablon Baju Jejak 7 Kaos Di Maccini Raya Kota Makassar
items: Analisis Pengaruh Pengetahuan Pajak dan Motivasi Terhadap Minat Mahasiswa Berkarir di Bidang Perpajakan
items: Determinan Permintaan Mobil Low Cost Green Car (LCGC) di Kota Pekanbaru
items: Keterkaitan Employer Branding, Psychological Empowerment, dan Job Crafting dengan Kepuasan Kerja Karyawan di Era Digital
items: Pengaruh Penggunaan Digital Payment Terhadap Kinerja UMKM di Kota Makassar
items: Pengaruh Penerapan Manajemen Risiko Terhadap Kinerja Keuangan Perbankan Yang Terdaftar di Bursa Efek Indonesia 2021- 2024
items: Pengaruh Leverage, Kualitas Audit, dan Ukuran Perusahaan Terhadap Kualitas Laporan Keuangan
items: Strategi Manajemen Pemasaran Berdasarkan Tata Letak Penjualan pada Car Free Day di Kabupaten Bone
items: Pengaruh Quick Ratio, Return On Assets, Net Profit Margin, Dan Earning Per Share Terhadap Harga Saham Pada Perusahaan Sektor Industri

Pengaruh Pelatihan Kerja dan Disiplin Kerja Terhadap Kinerja Karyawan PT. Esteh Bogor
type: item
description: This study aims to analyze the influence of job training and work discipline on employee performance at PT Esteh Bogor. The main focus of the study is to identify the extent to which these two independent variables, either simultaneously or partially, can influence employee performance achievement. The population in this study were all employees of PT Esteh Bogor, with a sample size of 100 people selected purposively. The method used was quantitative research with a descriptive and verification approach. Data analysis was conducted using multiple linear regression to examine the relationship and influence between job training (X₁), work discipline (X₂), and employee performance (Y). Primary data were collected through questionnaires that had been tested for validity and reliability, while secondary data were obtained from company documents. The results of the study indicate that, first, job training and work discipline simultaneously have a positive and significant effect on employee performance. This means that improving the quality of training provided by the company, accompanied by the consistent implementation of work discipline, will have an impact on increasing employee productivity and work effectiveness. Second, job training partially has a positive effect on employee performance. These findings indicate that relevant, structured, and job-appropriate training can improve employee competence, skills, and motivation. Third, work discipline also has a partial positive effect on employee performance, indicating that compliance with regulations, punctuality, and consistency in carrying out tasks are important factors in achieving optimal work targets. Overall, this study confirms that a company's success is not only determined by technical skills acquired through training, but also by a disciplined work attitude. Therefore, the management of PT Esteh Bogor is advised to continue improving the quality of its training programs and enforcing work discipline rules fa…
creator: Sinta Sundari Yogi Rizki Nugraha
creator: Endang Silaningsih
creator: Palahudin Palahudin
rights: Copyright (c) 2025 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-14
publication date: 2025-08-14
volume: 6
number: 1
starting page: 01
ending page: 11
doi: 10.51903/jupea.v6i1.5180

Kepuasan Konsumen dan Positif Ewom di Tiktok Shop: Menguji Peran Pengakuan Sosial dan Pengalaman Emosional
type: item
description: This study aims to analyse the influence of customer satisfaction on the decision to engage in positive electronic word of mouth (eWOM) on TikTok Shop, while considering the moderating role of emotional experience and social recognition. The research method employed is Partial Least Squares–Structural Equation Modelling (PLS-SEM), based on a survey of 100 TikTok Shop users who had made at least two purchases and previously provided reviews. This approach was chosen because it enables testing of complex relationships between latent variables in consumer behaviour studies. The findings indicate that customer satisfaction alone does not exert a significant effect on the decision to post positive reviews on TikTok Shop. However, when moderated by emotional experience, the relationship between satisfaction and the decision to provide positive reviews becomes significant. This shows that consumers are more motivated to share favourable experiences when they feel emotionally connected to the purchasing process. By contrast, social recognition does not enhance the link between satisfaction and the decision to engage in positive eWOM, suggesting that the desire for acknowledgement from others is not always a decisive factor. These results highlight the importance of emotional factors in shaping consumer behaviour within social commerce platforms. While satisfaction provides a rational basis for evaluation, emotions act as a key driver that converts satisfaction into active sharing behaviour. Theoretically, this study expands the understanding of eWOM dynamics in the context of video-based social commerce. Practically, the findings emphasise the need for businesses to design strategies that not only ensure customer satisfaction but also create emotionally engaging experiences capable of stimulating deeper consumer involvement and voluntary advocacy.
creator: Saiful Saiful
creator: Bejo Santoso
creator: Yurdi Maulidani
creator: Mohammad Romadloni
creator: Reza Luqman Hakim
rights: Copyright (c) 2025 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 12
ending page: 27
doi: 10.51903/jupea.v6i1.5288

Pengaruh Rasio Likuiditas, Profitabilitas, dan Solvabilitas terhadap Kinerja Keuangan pada Perusahaan Sektor Transportasi dan Logistik yang Terdaftar Di BEI Periode 2020-2024
type: item
description: This study aims to determine the effect of liquidity, profitability, and solvency ratios on financial performance. The research utilizes a descriptive quantitative approach with panel data regression analysis, using secondary data processed through Eviews 12. The results of the partial test indicate that the liquidity ratio, measured by the Current Ratio (CR), does not significantly affect financial performance, while the profitability ratio, measured by the Net Profit Margin (NPM), has a significant effect on financial performance. The solvency ratio, measured by the Debt to Equity Ratio (DER), does not have a significant effect on financial performance. The results of the simultaneous test show that liquidity, profitability, and solvency ratios, when considered together, have a significant impact on financial performance. The Adjusted R-squared value indicates that 65% of financial performance (ROA) can be explained by liquidity, profitability, and solvency, while the remaining 35% is influenced by other variables outside this research model.
creator: Eka Rahmawati
creator: Peter Rajagukguk
rights: Copyright (c) 2025 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 28
ending page: 42
doi: 10.51903/jupea.v6i1.5397

Pengaruh Rekrutmen Terhadap Kinerja Karyawan PT Maha Nagari Nusantara (Torch.Id)
type: item
description: This study was conducted on employees at PT. Maha Nagari Nusantara (TORCH.ID), Bandung, the purpose of this study was to determine how much influence the Recruitment Process has on Employee Performance. The research method used in this study is a descriptive and associative method. In this study, the unit of analysis is the individual, namely employees at PT. Maha Nagari Nusantara (TORCH.ID). The sample in this study was 32 respondents. The sampling technique in this study was a saturated sample. The analysis method used simple linear regression analysis, in addition, the validity and reliability of the research instrument were tested. Based on the results of the study, it shows that partially, there is a positive influence on the Recruitment Process variable by considering employee performance, the results of the determination coefficient in this study are R2 = 0.789 (78.9%), meaning that the influence of the Recruitment Process on Employee Performance is 78.9% and the remaining 21.1% is explained by other factors not included in this study. The implication of this study is that the employees of PT. Maha Nagari Nusantara (TORCH.ID) can implement the Recruitment Process for Employee Performance in order to create a conducive and comfortable work environment in accordance with company procedures..
creator: Dio farhan
creator: Deri Apriadi
rights: Copyright (c) 2025 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 43
ending page: 56
doi: 10.51903/jupea.v6i1.4350

Pengaruh Budaya Organisasi Dan Kepemimpinan Terhadap Komitmen Atlet Taekwondo
type: item
description: This study investigates how organizational culture and leadership style impact the level of athlete commitment in Taekwondo unit Brave Gladiators Fighting Club (BGFC) in West Bandung Regency. All 35 people involved in this process athletes, coaches, and administrators were taken as a total sample in an associative quantitative approach. Questionnaires were used to collect data, and SPSS version 26 was used for analysis. The results showed that, partially and simultaneously, organizational culture and leadership style have a positive and significant impact on athlete commitment. It has been proven that transformational leadership and strong corporate ideals can increase athlete commitment and loyalty. This study highlights the important role played by human resource management in sports companies. Local sports clubs need to improve their organizational identity and leadership to motivate athletes to stay involved in the long term.
creator: Muhamad Buldan Sulaeman
creator: Deri Apriadi
rights: Copyright (c) 2025 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 57
ending page: 75
doi: 10.51903/jupea.v6i1.4400

Pengaruh Kualitas Produk Dan Kualitas Pelayanan Terhadap Kepuasan Konsumen
type: item
description: This study aims to determine the extent of the influence pf product quality and service on customer satisfaction of Seblak Kedai Warna in Permata Biru. A quantitative approach was used with data collection methods through questionnaries distributes online during March to April 2025. The sampling terchnique used cluster random sampling, and data analysis was carried out by multiple linear regression using SPSS version 25. The results showed that product and service quality have a significant influence on customer satisfaction. This finding confirms the importance of improving product and service quality for the sustainability of culinary UMKM
creator: Salwa Fatimah Azahra
creator: Deri Apriadi
rights: Copyright (c) 2025 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 76
ending page: 88
doi: 10.51903/jupea.v6i1.4402

Pengaruh Gaya Kepemimpinan Dan Lingkungan Kerja Terhadap Loyalitas Karyawan Pada DPD Provinsi Jawa Barat
type: item
description: Amid the complexities of political organizations, employee loyalty emerges as a crucial element in maintaining operational stability and sustainability. This study stems from the awareness that internal factors such as leadership style and work environment play a significant role in shaping long-term employee commitment to the organization. Conducted at the Regional Leadership Council (DPD) of the Gerindra Party in West Java Province, this research adopts a quantitative approach by distributing questionnaires to internal staff. The findings reveal that a communicative, participative, and consistent leadership style has a significant positive influence on employee loyalty. Likewise, a supportive, harmonious, and conducive work environment strengthens employees’ emotional and professional attachment to the organization. These results affirm that in the context of political institutions, cultivating healthy workplace relationships and visionary leadership not only improves performance but also reinforces loyalty as a foundation for organizational sustainability
creator: Intan Merlina Rahayu intan
creator: Deri Apriadi
rights: Copyright (c) 2025 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 89
ending page: 103
doi: 10.51903/jupea.v6i1.4407

Pengaruh Motivasi Intrinsik Dan Ekstrinsik Terhadap Kinerja Pelatih Taekwondo Di Lingkungan Pengcab TI Kabupaten Bandung Barat
type: item
description: Analyzing the impact of both internal and external motivation on the performance of Taekwondo instructors at the Pengcab TI (Taekwondo Indonesia Branch Board) in West Bandung Regency is the goal of this study. Athletes' technical proficiency, self-control, and performance are all greatly enhanced by their coaches. The success of a coach is thought to be significantly influenced by motivation, which can be both extrinsic (such as rewards from outside sources and organizational support) and intrinsic (such as self-satisfaction and a sense of duty). Thirty Taekwondo instructors in the area participated in the survey, which was used in this quantitative study. Every item on the questionnaire is valid and reliable, according to the findings of validity and reliability testing. Although the association was negative, correlation and regression analysis revealed that neither intrinsic nor extrinsic motivation had a significant impact on coach performance. This implies that coach performance may be more heavily influenced by other outside variables. It is anticipated that the results will aid in the creation of sports management techniques, specifically in improving taekwondo coaching effectiveness.
creator: Seftia Alrifni
creator: Deri Apriadi
rights: Copyright (c) 2025 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 104
ending page: 119
doi: 10.51903/jupea.v6i1.4426

Pengaruh Digital Banking dan Literasi Keuangan terhadap Kinerja Keuangan pada PT Bank Rakyat Indonesia (Persero) Tbk Periode Kuartal 2022 – 2024
type: item
description: The advancement of digital technology has driven significant transformation in the banking sector, particularly in the development of digital banking services. PT Bank Rakyat Indonesia (Persero) Tbk, as the largest state-owned bank, has introduced the BRImo application to enhance service efficiency and outreach. This study aims to examine the impact of digital banking and financial literacy on BRI’s financial performance, using Return on Assets (ROA) and Operational Efficiency Ratio (BOPO) as performance indicators. The research adopts a quantitative approach utilizing secondary data from quarterly financial reports for the years 2022 to 2024 and national financial literacy indexes issued by OJK. Digital banking is measured through BRImo user count, transaction volume, and digital fee-based income. The data is analyzed using multiple linear regression with SPSS. The findings indicate that BRImo transaction volume significantly affects both ROA and BOPO. However, digital fee-based income and financial literacy have a negative influence on efficiency. These results underscore the importance of optimizing digital transaction quality and developing adaptive financial literacy strategies that align with customer needs.
creator: Meisya Ayu Novianti
creator: Deri Apriadi
rights: Copyright (c) 2025 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 120
ending page: 136
doi: 10.51903/jupea.v6i1.4427

Strategi Meningkatkan Kinerja Karyawan Melalui Pelatihan Dan Pengembangan Pada Pengadaian Kota Lubuk Linggau
type: item
description: human resources are one of the factors to achieve company goals. Increased human resources can be capital to face market competition. One of them is by increasing employee performance. Increased employee performace is influenced by a few factorcs, including g leadership, work environment, and word ability. This study aims to analyze the strategy for improving employee performance through training and development at Pegadaian in Lubuklinggau City. Employee performance plays a crucial role in the success and productivity of an organization, and effective training and development programs are essential to enhance individual competencies. A quantitative research method was employed by distributing structured questionnaires to employees across various departments. The data were analyzed using statistical techniques to examine the relationship between training, development, and employee performance. The results indicate that both training and development have a significant positive impact on employee performance. These findings suggest that continuous investment in employee capacity building is a strategic step toward optimizing organizational outcomes. The study provides valuable insights for management to design more effective human resource development programs.
creator: Abdil Husaini
creator: Deri apriadi
rights: Copyright (c) 2025 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 137
ending page: 144
doi: 10.51903/jupea.v6i1.4499

Pengaruh Teknologi Produksi, Media Sosial, Jaringan Usaha dan Inklusi Keuangan Terhadap Kinerja UMKM Jenang di Desa Kenep Sukoharjo
type: item
description: This study aims to analyze and clarify the influence of production technology, social media, business networks, and financial inclusion on the performance of Jenang Micro, Small, and Medium Enterprises (MSMEs) in Kenep Village, Sukoharjo. As one of the creative industry centers supporting the local economy, Jenang MSMEs in Kenep Village face significant challenges in maintaining their existence and increasing competitiveness amidst modernization. The research methodology employed is a quantitative approach using a survey method. Data were collected through structured questionnaires distributed to jenang entrepreneurs in the research location. The data analysis technique applied is multiple linear regression analysis to test the partial and simultaneous effects of the variables studied. The results show that, partially, production technology has a positive and significant effect on MSME performance by improving the efficiency of the jenang production process. Social media is proven to be a strategic tool in expanding market reach and increasing brand awareness. Business networks contribute significantly to the ease of accessing raw materials and exchanging business information, while financial inclusion facilitates entrepreneurs in capital management and access to formal financial institutions. Simultaneously, these four variables have a strong influence on determining the success of MSME performance from both financial and operational aspects. The implications of this study emphasize the importance of synergy between the adoption of appropriate technology and digital as well as financial literacy for MSME actors. Local governments and relevant agencies are expected to provide continuous assistance to strengthen the business ecosystem in Kenep Creative Tourism Village so that it can compete in the national market.
creator: Meygan Pramesti
creator: Bambang Widarno
rights: Copyright (c) 2025 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 145
ending page: 156
doi: 10.51903/jupea.v6i1.4544

Pengaruh Likuiditas, Solvabilitas Dan Aktivitas Terhadap Kinerja Keuangan Perusahaan Sektor Energi Yang Terdaftar Di Indeks LQ45 Pariode 2019 – 2023
type: item
description: This study aims to analyze the effect of liquidity, solvency, and activity ratios on the financial performance of energy sector companies listed in the LQ45 index during the 2019–2023 period. The independent variables used are the Current Ratio (CR) as a measure of liquidity, the Debt to Equity Ratio (DER) as a measure of solvency, and the Account Receivable Turnover (ARTO) as a measure of activity. Financial performance is measured using Return on Assets (ROA). This research employs a descriptive quantitative approach with purposive sampling, focusing on four energy companies consistently listed in the LQ45 index for five consecutive years. Data analysis was conducted using multiple linear regression with the assistance of SPSS software. The results show that partially, the current ratio and account receivable turnover have a significant effect on ROA, while the debt to equity ratio has no significant effect. Simultaneously, the three financial ratios have a significant effect on financial performance. These findings provide important implications for company management, investors, and academics in making decisions related to financial efficiency in the energy sector.
creator: Wawan Santoso
creator: Irwan Adimas Ganda Saputra
rights: Copyright (c) 2025 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 157
ending page: 167
doi: 10.51903/jupea.v6i1.4912

Pengaruh Profitabilitas, Ukuran Perusahaan, Leverage, dan Proporsi Direksi Wanita Terhadap Penghindaran Pajak Pada Perusahaan Perbankan Di BEI Tahun 2019-2023
type: item
description: This study aims to analyze the effect of profitability, firm size, leverage, and the proportion of female directors on tax avoidance in banking companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The research is motivated by the vital role of the banking sector in the Indonesian economy and the increasing prevalence of legally practiced tax avoidance. Using a quantitative approach with a causal-comparative design, panel data regression was conducted using the Random Effect Model (REM) with EViews 13. The data were obtained from annual financial reports published on the official IDX website. The results show that profitability has a significant negative effect on tax avoidance, meaning that higher profitability is associated with lower levels of tax avoidance. Meanwhile, firm size, leverage, and the proportion of female directors have no significant effect. These findings suggest that profitability is the key determinant of tax avoidance practices in the banking sector and should be a focal point in the formulation of more effective and targeted tax policies.
creator: Valensia Putri Erlina
creator: Amirul Arif
rights: Copyright (c) 2025 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 168
ending page: 184
doi: 10.51903/jupea.v6i1.4951

Pengaruh Pengetahuan Keuangan, Perilaku Keuangan, dan Gaya Hidup terhadap Kesejahteraan Keuangan pada Generasi Z
type: item
description: This study aims to determine the influence of financial knowledge, financial behavior, and lifestyle on financial well-being in Generation Z. This study uses a descriptive quantitative approach with the purposive sampling method. Data processing was carried out with SPSS version 25, while the data technique used data analysis using multiple linear regression. The results show that financial knowledge does not have a significant influence on financial well-being, while financial behavior and lifestyle have a significant influence on financial well-being.
creator: Ni'matul Habibah
creator: Irwan Adimas Ganda Saputra
rights: Copyright (c) 2025 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 185
ending page: 195
doi: 10.51903/jupea.v6i1.5013

Pengaruh Produktivitas Kerja Karyawan Sebelum dan Sesudah Pelatihan pada DPD Gerindra Jawa Barat
type: item
description: This research aims to analyze the effect of training programs on employee work productivity at DPD Gerindra West Java. This study is quantitative research with a comparative approach that compares work productivity levels before and after the implementation of training programs. The research sample consisted of 30 respondents who are employees at DPD Gerindra West Java. Data collection was conducted through questionnaires that had been tested for validity and reliability, as well as direct observation. Data analysis used paired sample t-test to see the significance of productivity differences before and after training. The results showed a significant increase in work productivity after the implementation of the training program, with the average productivity value increasing from 65.7 to 82.3 (p<0.05). The indicators that experienced the highest increase were the ability to complete tasks on time (27.5%) and quality of work results (24.8%). This research provides important implications for the management of political organizations in developing effective training programs to improve human resource performance. These findings can also be the basis for continuous evaluation of the effectiveness of training programs implemented in political organizations.
creator: Elihu Elihu
creator: Deri Apriadi
rights: Copyright (c) 2025 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 196
ending page: 211
doi: 10.51903/jupea.v6i1.5015

Faktor Yang Mempengaruhi Harga Saham Dengan Profitabilitas Sebagai Pemoderasi Pada Perusahaan Pertambangan
type: item
description: Company value is used by investors to measure the level of performance of a company as seen from the stock price. The purpose of this study is to determine Corporate social responsibility and capital structure on stock prices with profitability as a moderation. The population of this study were mining companies listed on the Indonesian Stock Exchange for the period 2021-2023 with a sample of 23 companies. The sampling technique used the purposive sampling method with certain criteria. Data analysis used classical assumption tests, multiple regression tests and moderating regression analysis. The results of this study indicate that Corporate social responsibility has a significant positive effect on stock prices. Capital structure has no effect on stock prices. And profitability as a moderating variable is unable to moderate the relationship between Corporate social responsibility and capital structure on stock prices
creator: Arisma Nuraini
creator: Nur Hidayah
rights: Copyright (c) 2025 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 212
ending page: 227
doi: 10.51903/jupea.v6i1.5026

Implementasi Etika Bisnis Islam Dalam Peningkatan Penjualan Di Toko Alat Tulis Kantor Paper One Palembang
type: item
description: This study discusses the implementation of Islamic business ethics in increasing sales at the Paper One Stationery Store in Palembang. The background of this research is based on the importance of applying Islamic business ethical values, such as honesty, justice, social responsibility, and compliance with thelaw, in maintaining sustainability and enhancing business image. This study uses a qualitative method with a descriptive approach. Data were collected through observation, interviews, and documentation to understand how the application of Islamic business ethics can influence the store‟s sales levels. One of the issues highlighted in this study is the store‟s low rating on Google Reviews, which may affect customer trust and reduce purchase interest. The results show that the implementation of Islamic business ethics at Paper One Store plays an important role in building customer loyalty and improving business reputation. Strategies implemented include improving service quality, price transparency, and a friendly and honest attitude in serving customers. With consistent application of Islamic business ethics, the store can improve its image and increase its competitiveness in the market. This research is expected to serve as a reference for other business actors in adopting theprinciples of Islamic business ethics to support sustainable and blessed business growth.
creator: Sabrina Nur Anisa
creator: Zuul Fitriani Umari
creator: Abdullah Sahroni
rights: Copyright (c) 2025 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 228
ending page: 240
doi: 10.51903/jupea.v6i1.5065

Pengaruh Sosial Media Dan Penggunaan Teknologi Informasi Terhadap Pendapatan UMKM Bandarjo Kecamatan Ungaran Semarang Jawa Tengah
type: item
description: This study aims to analyze the influence of social media and information technology usage on the revenue of Micro, Small, and Medium Enterprises (MSMEs) in Bandarjo. The research method used was quantitative, with a survey approach through the distribution of questionnaires to 50 respondents from MSME traders in Bandarjo. Data were analyzed using multiple linear regression with the aid of SPSS software.The results showed that social media and information technology usage each had a positive and significant effect on MSME revenue, both partially and simultaneously. The regression coefficient for social media was 0.318 and for information technology usage was 0.343, with a significance level of 0.021 (<0.05). An F-test indicated that both variables jointly had a significant effect on MSME revenue (F = 17.177; Sig. = 0.01). The coefficient of determination (Adjusted R²) of 0.388 indicates that 38.8% of the variability in MSME revenue can be explained by social media and information technology usage. This study concludes that increased use of social media and information technology can positively contribute to increasing the revenue of MSMEs in Bandarjo. Therefore, MSMEs are advised to further optimize digital platforms and financial applications to support their business activities.
creator: Intan Anissa Fitri
creator: Edy Siswanto
rights: Copyright (c) 2025 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 241
ending page: 254
doi: 10.51903/jupea.v6i1.5103

The Role Of Governance And Transfer Pricing In Affecting Tax Avoidance: A Study Of Technology Companies
type: item
description: This study aims to examine the effect of corporate governance and transfer pricing on tax avoidance in technology companies listed on the Indonesia Stock Exchange (IDX) for the period 2019–2022. The independent variables used in this study are audit committee, independent commissioner, institutional ownership, managerial ownership, and transfer pricing, while the dependent variable is tax avoidance which is proxied by the effective tax rate (ETR). This study uses a quantitative approach with multiple linear regression analysis methods. The results of the study indicate that the audit committee and transfer pricing have a significant effect on tax avoidance, while independent commissioners, institutional ownership, and managerial ownership do not have a significant effect.
creator: Medeliene Wibisono
creator: Intan Kurnia Permatasari
rights: Copyright (c) 2025 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 255
ending page: 275
doi: 10.51903/jupea.v6i1.5124

https://journalcenter.org/index.php/jupea/article/view/5138
type: item
title: Pengaruh Pengetahuan Keuangan Terhadap Perilaku Keuangan Dengan Gaya Hidup Sebagai Variabel Mediasi Pada Mahasiswa Program Studi S1 Pendidikan Akuntansi Fakultas Ekonomika Dan Bisnis Universitas Negeri Surabaya
description: One of the most discussed issues today is financial behavior. This is because people who already have sufficient income often experience financial problems due to irresponsible financial behavior. This is common among Generation Z, especially students, who are influenced by a hedonistic lifestyle. Financial knowledge plays a crucial role in supporting healthy financial behavior. The higher a person's financial knowledge, the better they will be at managing their finances, including making investment decisions, saving, and avoiding excessive debt. This type of research is quantitative research. The sampling technique used simple random sampling with 210 respondents. The research instruments used were questions from the OECD and a questionnaire. Data were analyzed using multiple linear regression analysis using SPSS 25 software. The results of this study indicate that financial knowledge (X) influences financial behavior (Y) by 2.103, supported by a significance level of 0.037 <0.05. Financial knowledge (X) influences lifestyle (Z) by 4.291, supported by a significance level of 0.003 <0.05. Lifestyle (Z) influences financial behavior (Y) by 5.836, supported by a significance level of 0.000 < 0.05. Financial knowledge (X) influences financial behavior (Y) through lifestyle (Z) as mediated by a Sobel test result of 3.457.
creator: Ilmatul Fitriana Yasin
creator: Eko Wahjudi
rights: Copyright (c) 2025 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 276
ending page: 292
doi: 10.51903/jupea.v6i1.5138

Pengaruh Religiusitas, Persepsi Atribut Produk Dan Persepsi Nilai Terhadap Loyalitas Nasabah Pada Bank Syariah Indonesia Kantor Cabang Pembantu Palembang
type: item
description: Banks are the most important financial institutions and play a vital role in everyone's life. The problem in this study is that the majority of Indonesia's population is Muslim. This large Muslim population in Indonesia is problematic because the large number of Muslims in Indonesia does not make Islamic banks a market winner. This study aims to determine the influence of religiosity, product attribute perceptions, and value perceptions on customer loyalty at Bank Syariah Indonesia, Palembang Branch Office. This study used a questionnaire as the research instrument. The method used in this study was quantitative. The results showed a positive and significant influence between religiosity and customer loyalty at Bank Syariah Indonesia's Palembang Branch Office. There was a positive and significant influence between product attribute perceptions and customer loyalty at Bank Syariah Indonesia's Palembang Branch Office. There was a positive and significant influence between value perceptions and customer loyalty at Bank Syariah Indonesia's Palembang Branch Office. There was a positive and significant influence between religiosity, product attribute perceptions, and value perceptions simultaneously on customer loyalty at Bank Syariah Indonesia's Palembang Branch Office.
creator: Ingek Kustrian
creator: Zuul Fitriani Umari
creator: M. Iqbal
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-02
publication date: 2026-01-02
volume: 6
number: 1
starting page: 293
ending page: 312
doi: 10.51903/jupea.v6i1.5177

Analisis Pengaruh Debt To Equity (DER) dan Growth Opportunity Terhadap Nilai Perusahaan Pada PT. HM Sampoerna, Tbk
type: item
description: This research aims to analyze the influence of Debt to Equity Ratio (DER) and Growth Opportunity on the value of the company at PT HM Sampoerna Tbk. The research method used is quantitative with an associative approach, using financial statement data for the 2014–2023 period taken from the Indonesia Stock Exchange. The independent variables tested are DER and Growth Opportunity, while the dependent variable is the company value measured by Price to Book Value (PBV). Data analysis is carried out using classical assumption tests, multiple linear regression, correlation and determination coefficients, as well as t tests and F tests with the help of SPSS 26. The research results show that DER partially does not have a significant effect on the company's value (p = 0,315 > 0,05), while Growth Opportunity has a significant positive effect (p = 0,011 < 0,05). Simultaneously, DER and Growth Opportunity have a significant effect on the company's value (p = 0.0000 < 0.05) with a contribution of 54.9%, while the rest is influenced by other variables outside the model. This finding indicates that growth opportunities are the main factor considered by investors in increasing the value of the company, while the ratio of debt to equity is not the main focus in making investment decisions at PT HM Sampoerna Tbk.
creator: Andi Azis
creator: Aris Munandar
creator: Nafisah Nurulrahmatiah
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-05
publication date: 2026-01-05
volume: 6
number: 1
starting page: 313
ending page: 327
doi: 10.51903/jupea.v6i1.5248

Pengaruh Komunikasi Dan Beban Kerja Terhadap Efektivitas Kerja Pegawai Pada Dinas Kependudukan Dan Catatan Sipil Kabupaten Bima
type: item
description: This study aims to analyze the influence of communication and workload on employee work effectiveness at the Department of Population and Civil Registration of Bima Regency. The research is motivated by the low level of work effectiveness, indicated by insufficient interaction among employees and the unbalanced distribution of workload. The study applies a quantitative approach with an associative method. The population consists of all 69 employees of the Department of Population and Civil Registration of Bima Regency, and the entire population was taken as the sample using a saturated sampling technique. Data were collected through a closed-ended questionnaire with a Likert scale and analyzed using multiple linear regression with the assistance of SPSS. The results show that communication has a positive and significant effect on work effectiveness, while workload has no significant effect when tested partially. However, simultaneously, communication and workload significantly influence employee work effectiveness. The coefficient of determination (R²) of 32.3% indicates that communication and workload contribute to work effectiveness, while the remaining 67.7% is influenced by other factors not examined in this study. This study concludes that improving employee work effectiveness can be achieved through more intensive communication among employees, such as regular meetings and team coordination, as well as a more proportional distribution of workload.
creator: Rasti Rasti
creator: Rahmatiah Rahmatiah
creator: Muh. Badar
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-05
publication date: 2026-01-05
volume: 6
number: 1
starting page: 328
ending page: 338
doi: 10.51903/jupea.v6i1.5252

Pengaruh Kemampuan Kerja, Komitmen Organisasi Dan Disiplin Kerja Terhadap Produktivitas Kerja Pegawai Pada Dinas Kependudukan Dan Pencatatan Sipil Kabupaten Bima
type: item
description: This study aims to analyze the influence of communication and workload on employee work effectiveness at the Department of Population and Civil Registration of Bima Regency. The research is motivated by the low level of work effectiveness, indicated by insufficient interaction among employees and the unbalanced distribution of workload. The study applies a quantitative approach with an associative method. The population consists of all 69 employees of the Department of Population and Civil Registration of Bima Regency, and the entire population was taken as the sample using a saturated sampling technique. Data were collected through a closed-ended questionnaire with a Likert scale and analyzed using multiple linear regression with the assistance of SPSS. The results show that communication has a positive and significant effect on work effectiveness, while workload has no significant effect when tested partially. However, simultaneously, communication and workload significantly influence employee work effectiveness. The coefficient of determination (R²) of 32.3% indicates that communication and workload contribute to work effectiveness, while the remaining 67.7% is influenced by other factors not examined in this study. This study concludes that improving employee work effectiveness can be achieved through more intensive communication among employees, such as regular meetings and team coordination, as well as a more proportional distribution of workload.
creator: Sri Wardah
creator: Rahmatiah Rahmatiah
creator: Muh. Badar
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-05
publication date: 2026-01-05
volume: 6
number: 1
starting page: 339
ending page: 357
doi: 10.51903/jupea.v6i1.5254

Pengaruh Interaksi Live Streaming, Kredibilitas Konten Kreator, Dan Variasi Produk Terhadap Keputusan Pembelian Di Tiktok Shop
type: item
description: This study aims to analyze the influence of live streaming interaction, content creator credibility, and product variety on students’ purchasing decisions on TikTok Shop in Palembang City. The research employed a quantitative approach with purposive sampling involving 96 respondents. Data were analyzed using multiple linear regression with SPSS 26. The results show that the three independent variables significantly affect purchasing decisions both partially and simultaneously. These findings highlight the importance of real-time interaction, credibility of information, and product variety in shaping students’ purchasing behavior in the digital era.
creator: Anggita Azzahra
creator: Zuul Fitriani Umari
creator: Oki Sania Riski
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-05
publication date: 2026-01-05
volume: 6
number: 1
starting page: 358
ending page: 369
doi: 10.51903/jupea.v6i1.5263

Pengaruh Penerapan Digitalisasi Akuntansi Dan Penerapan SAK EMKM Terhadap Kualitas Laporan Keuangan Dengan Keputusan Manajerial Sebagai Variabel Moderasi
type: item
description: This study aims to analyze the effect of accounting digitalization and the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) on the quality of financial statements, as well as to examine managerial decisions as a moderating variable in culinary MSMEs in Surakarta. High–quality financial statements are essential for MSMEs as a basis for decision-making, particularly in facing business competition and limited resources.This research employed a quantitative method with a survey approach. Primary data were collected through questionnaires distributed to culinary MSME owners in Surakarta, selected using accidental sampling techniques. Data were analyzed using multiple linear regression and moderation interaction tests with the help of SPSS software. The results show that the implementation of accounting digitalization and SAK EMKM has a positive and significant effect on the quality of financial statements. Furthermore, managerial decisions are proven to moderate the relationship between accounting digitalization, SAK EMKM, and the quality of financial statements. These findings emphasize the importance of applying digital accounting technology and appropriate accounting standards to improve the quality of financial reporting, while strengthening the role of managerial decisions in supporting the sustainability of culinary MSMEs.
creator: Risma Rahmawati
creator: Dewi Saptantinah Puji Astuti
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-05
publication date: 2026-01-05
volume: 6
number: 1
starting page: 370
ending page: 384
doi: 10.51903/jupea.v6i1.5289

Pengaruh Kepribadian Dan Gaya Hidup Terhadap Keputusan Pembelian Pada Produk Ventela Shoes Di Kota Bima
type: item
description: This research was conducted on Ventela Shoes Consumers in Bima City. With the aim of determining the influence of personality and lifestyle on purchasing Ventela Shoes products in Bima City. The population in this study were Bima City residents who had purchased Ventela Shoes products several times. While the sample in this study was 96 respondents. Data analysis used was validity test, reliability test, classical assumption test, multiple linear regression test, correlation coefficient test, determination coefficient test, partial t test, and f test. The results of this study indicate that Personality and Lifestyle variables simultaneously influence purchasing decisions for Ventela Shoes products in Bima City. Keywords: Personality, Lifestyle, Purchasing Decisions
creator: M. Hisyam Risqullah
creator: Intisari Haryanti
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-05
publication date: 2026-01-05
volume: 6
number: 1
starting page: 385
ending page: 402
doi: 10.51903/jupea.v6i1.5298

Pengaruh Independensi, Etika, Pengalaman, dan Audit Fee terhadap Kualitas Audit
type: item
description: Audit quality is an important indicator that reflects the reliability of financial statements and the credibility of information for stakeholders. In the context of the auditing profession within Public Accounting Firms (KAP) in Sumatra, understanding the factors that influence audit quality is highly relevant. This study aims to analyze the effect of independence, ethics, experience, and audit fees on audit quality. The research population includes all auditors working at KAP in Sumatra, with a sample of 111 respondents selected using a purposive sampling technique. The analytical method employed is multiple linear regression with the assistance of SPSS version 25. The results show that independence, ethics, and experience significantly affect audit quality, while audit fees have no significant effect. Simultaneously, all four variables were found to influence audit quality as a whole. These findings contribute to efforts by auditors and KAP to improve the quality of audit services and provide valuable insights for stakeholders in assessing the reliability of financial statements.
creator: Diva Charisma Fatimmena
creator: Esti Saraswati
creator: Giovanny Bangun Kristianto
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-05
publication date: 2026-01-05
volume: 6
number: 1
starting page: 403
ending page: 416
doi: 10.51903/jupea.v6i1.5300

Persepsi Nasabah Terhadap Mekanisme Pelelangan Barang di PT.Gadai Syariah Solusi Makassar
type: item
description: This study aims to analyze customer perceptions of the auction mechanism at Gadai Syariah Solusi Makassar. With the increasing number of customers involved in the auction process, it is important to understand how they perceive the effectiveness, transparency, and satisfaction with the service. The method used was qualitative research, collecting data from several customers at Gadai Syariah Solusi Makassar. The results indicate that the majority of customers are dissatisfied with the auction mechanism, but some understand and accept it during the auction process. Thus study is expected to provide recommendations for improving the effectiveness of pawnshop staff in providing customers with an understanding of the auction mechanism at Gadai Syariah Solusi Makassar, making it more user-friendly and transparent, thus increasing customer comfort and confidance in their transaction.
creator: St. Fauziah Anwar
creator: Sirajuddin Sirajuddin
creator: Muslihati Muslihati
creator: Muhammad Nasri Katman
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-05
publication date: 2026-01-05
volume: 6
number: 1
starting page: 417
ending page: 430
doi: 10.51903/jupea.v6i1.5364

Pengaruh Budaya Organisasi, Teknologi Informasi dan Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial pada Kampung Batik Laweyan
type: item
description: This study is motivated by the importance of improving managerial performance among business actors in Kampung Batik Laweyan as one of the strategic creative industry centers that contribute significantly to regional economic development. Rapid changes in the business environment require organizations to establish a strong organizational culture, optimize the use of information technology, and implement effective management accounting information systems to support managerial decision-making. The purpose of this study is to examine the influence of organizational culture, information technology, and management accounting information systems on managerial performance in Kampung Batik Laweyan. This research employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to managers and business owners in Kampung Batik Laweyan selected using purposive sampling techniques. The collected data were analyzed using multiple linear regression analysis to determine the effect of each independent variable on managerial performance. The results indicate that organizational culture has a positive and significant effect on managerial performance, suggesting that organizational values, norms, and behavioral patterns enhance managerial effectiveness. Information technology also has a positive influence on managerial performance by improving the speed, accuracy, and quality of information used in decision-making processes. Furthermore, management accounting information systems significantly affect managerial performance by providing relevant, accurate, and timely information. The implications of this study suggest that strengthening organizational culture, enhancing the utilization of information technology, and developing integrated management accounting information systems are crucial strategies for improving managerial performance and increasing the competitiveness of batik enterprises in Kampung Batik Laweyan.
creator: Nancy Eka Dara Denista
creator: Hudi Kurniawanto
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-05
publication date: 2026-01-05
volume: 6
number: 1
starting page: 431
ending page: 439
doi: 10.51903/jupea.v6i1.5368

Pengaruh Stress Kerja dan Kepuasan Kerja Terhadap Kinerja Karyawan
type: item
description: This study aims to examine the extent to which work stress and job satisfaction influence the daily performance of employees, with the research object being teachers and education staff at SD Negeri 038 Kiaracondong, Bandung. The research employed a quantitative approach using a total sampling technique that involved 30 respondents. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS software. The results show that work stress does not significantly affect performance when tested partially, as indicated by a t-value smaller than the t-table (0.918 < 1.701) with a significance level of 0.367. Conversely, job satisfaction demonstrates a strong positive influence on employee performance, with a t-value of 8.454 exceeding the t-table value of 1.701 and a significance level of 0.000. The simultaneous test (F-test) indicates that both variables collectively affect performance, with an F-value of 40.033 greater than the F-table value of 3.35. The coefficient of determination (R²) is 0.739, meaning that work stress and job satisfaction together explain 73.9% of the variance in employee performance. These findings highlight the crucial role of enhancing job satisfaction as the primary factor in improving the performance of teachers and education staff in schools.
creator: Defina Fitriana Putri
creator: Deri Apriadi
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-07
publication date: 2026-01-07
volume: 6
number: 1
starting page: 440
ending page: 450
doi: 10.51903/jupea.v6i1.5375

Pengaruh Promosi Media Sosial Tiktok, Electronic Word Of Mouth (E-Wom), dan Brand Image Terhadap Keputusan Pembelian Konsumen Klinik Pratama Rawat Jalan Da Skin Clinic Sragen
type: item
description: This study aims to analyze the influence of TikTok social media promotion, electronic word of mouth, and brand image on consumer purchasing decisions at DA Skin Clinic Outpatient Clinic in Sragen. Data collection in this study used a questionnaires distributed online to respondents. The sample in this study amounted to 100 consumers of DA Skin Clinic Sragen, with the sampling technique using the Purposive Sampling technique. The analysis methods used in this study are descriptive anlysis, multiple linear regression analysis, t-test, F-test (model accuracy test) and determination coefficient test (R2). The results of the t-test of this study indicate that TikTok social media promotion has a significant effect on consumer purchasing decisions at the DA Skin Clinic Sragen Outpatient Clinic with a p-value = 0.000 <0.05, electronic word of mouth has a significant effect on consumer purchasing decisions at the DA Skin Clinic Sragen Outpatient Clinic with a p-value = 0.000 <0.05, and brand image has a significant effect on consumer purchasing decisions at the DA Skin Clinic Sragen Outpatient Clinic with a p-value = 0.000 <0.05.
creator: Almira Leta Sunarsasi
creator: Adcharina Pratiwi
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-09
publication date: 2026-01-09
volume: 6
number: 1
starting page: 451
ending page: 461
doi: 10.51903/jupea.v6i1.5426

Pengaruh Literasi Keuangan, Inovasi Produk dan Inklusi Keuangan terhadap Kinerja Keuangan Umkm Kuliner
type: item
description: Small and medium enterprises (SMEs) are one sector that contributes to the economic growth of a country or region by creating new jobs. One such sector is the culinary MSMEs in Alun-Alun Kidul, Surakarta City. The purpose of this study was to determine the influence of financial literacy, product innovation, and financial inclusion on the financial performance of culinary MSMEs in Alun-Alun Kidul, Surakarta City.This study uses quantitative data. The data source uses primary data. This study used a sample of 100 respondents with a sampling technique using purposive sampling. Data collection techniques used questionnaires, literature studies, and observations. Data analysis techniques used multiple linear regression analysis methods, t-tests, F-tests, and determination tests. The results of this study indicate that financial literacy does not significantly influence the financial performance of culinary MSMEs in Alun-alun Kidul, Surakarta City. Product innovation has a significant effect on the financial performance of culinary MSMEs in Alun-alun Kidul, Surakarta City. Financial inclusion does not significantly influence the financial performance of culinary MSMEs in Alun-alun Kidul, Surakarta City. The F-test results in this study showed a calculated F-value of 29.124 with a significance value (p-value) of 0.000 <0.05. Therefore, Ho is rejected and Ha is accepted. This means that the model used is appropriate for predicting the influence of the independent variables (financial literacy, product innovation, and financial inclusion) on the dependent variable (financial performance). The coefficient of determination (R²) for this model is 0.514 or 51.4%. This indicates that the independent variables X1 (financial literacy), X2 (product innovation), and X3 (financial inclusion) contribute 50% to Y (financial performance). The remaining 50% is explained by variables outside the model.
creator: Devi Citra Oktavia
creator: Suprihatmi Suprihatmi
creator: Ririn Indriastuti
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-09
publication date: 2026-01-09
volume: 6
number: 1
starting page: 462
ending page: 475
doi: 10.51903/jupea.v6i1.5428

Pengaruh Literasi Keuangan dan Electronic Word Of Mouth (EWOM) Terhadap Perilaku Pembelian Impulsif Pengguna Tiktok Shop
type: item
description: Advances in digital technology have changed consumption patterns among the general public, including students. Easy internet access, creative promotional strategies, and the integration of social media with e-commerce have increased the trend of online Shopping. TikTok Shop, as a rapidly growing platform, has successfully combined entertainment and transactions, thereby encouraging spontaneous Shopping behavior without planning. This study aims to analyze the influence of financial literacy and electronic word of mouth (eWOM) on the impulsive purchasing behavior of students at UIN Raden Fatah Palembang who use TikTok Shop. The study employs a quantitative method with a questionnaire administered to 100 respondents and multiple regression analysis. The results indicate that financial literacy does not significantly influence impulsive purchasing, while eWOM does have a significant influence. Simultaneously, both variables significantly influence such behavior. These findings indicate that financial literacy has not been able to curb impulsive behavior, while eWOM actually reinforces the urge to make spontaneous purchases on TikTok Shop..
creator: Arkan Pasha
creator: Mulyani Rizki
creator: Mutmainah Juniawati
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-12
publication date: 2026-01-12
volume: 6
number: 1
starting page: 476
ending page: 490
doi: 10.51903/jupea.v6i1.5370

Pengaruh Brand Image, Kualitas Produk dan Store Atmosphere terhadap Keputusan Pembelian Produk
type: item
description: Kopi Janji Jiwa is one of the local coffee brands that has successfully won a prestigious award from Top Brand. The formulation of the problem in this study is whether brand image, product quality and store atmosphere have a significant effect on product purchasing decisions at Kedai Kopi Janji Jiwa Manahan Solo. The purpose of this study is to analyze the significance of the influence of brand image, product quality and store atmosphere on product purchasing decisions at Kedai Kopi Janji Jiwa Manahan Solo.This study uses a survey method conducted on consumers of Janji Jiwa Manahan Solo Coffee Shop. Data collection in this study used a questionnaire distributed to respondents. The population in this study were all consumers of Janji Jiwa Manahan Solo Coffee Shop. whose number is unknown. Sampling in this study used a accidental sampling method with a sample size of 100 respondents. The study used instrument testing and classical assumption testing. The data analysis technique used in this study used descriptive analysis, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R2).The results of the statistical test show that the instrument test for all variables is valid and reliable. The results of the classical assumption test show that all variables pass the classical assumption test. The results of this study obtained a regression equation, namely Y = 2.750 - 0.646 X1 + 1.128 X2 + 0.157 X3. The results of the t test show that the variables brand image, product quality and store atmosphere have a significant effect on purchasing decisions at Janji Jiwa Manahan Solo Coffee Shop. The results of the F test show that the model used to test the effect of brand image, product quality and store atmosphere variables on purchasing decisions is correct. The results of the determination coefficient (R2) = 90.5%. The rest (100% - 90.5%) = 9.5% is explained by other variables outside the model, such as price, product quality, and product innovat…
creator: Dwi Suryadi
creator: Sumaryanto Sumaryanto
creator: Setyaningsih SU
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-12
publication date: 2026-01-12
volume: 6
number: 1
starting page: 491
ending page: 500
doi: 10.51903/jupea.v6i1.5339

Pengaruh Likuiditas (FDR) dan Risiko Pembiayaan (NPV) terhadap Kinerja Keuangan (ROA) PT Bank Muamalat Indonesia Tbk (2021-2023)
type: item
description: This study aims to examine the effect of liquidity, measured by the Financing to Deposit Ratio (FDR), and financing risk, measured by Non-Performing Financing (NPF), on the financial performance of PT Bank Muamalat Indonesia Tbk during the 2021–2023 period. A descriptive quantitative approach was employed, using secondary data from quarterly financial reports, analyzed through multiple linear regression. The results indicate that neither FDR nor NPF had a significant influence on Return on Assets (ROA), whether partially or simultaneously. These findings suggest that both variables do not sufficiently explain fluctuations in financial performance, which may instead be driven by other factors such as operational efficiency and capital structure. Therefore, a more comprehensive financial management strategy is needed to enhance profitability in Islamic banking institutions
creator: Nabila Khoirunnisa
creator: Deri Apriadi
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-12
publication date: 2026-01-12
volume: 6
number: 1
starting page: 501
ending page: 515
doi: 10.51903/jupea.v6i1.5385

Pengaruh Media Sosial, Teman Sebaya, Gaya Hidup, dan Peran Keluarga Terhadap Perilaku Keuangan Mahasiswa Universitas Slamet Riyadi Surakarta
type: item
description: The purpose of this research is to analyze the influence of social media, peer groups, lifestyle, and family roles on the financial behavior of students at Slamet Riyadi University in Surakarta. This study uses a quantitative approach utilizing primary data as the main source. The research population includes all active students at Slamet Riyadi University from the 2021–2024 batch, totaling 7,316 individuals. The sample was determined using probability sampling techniques, resulting in 100 respondents as representatives. Data were collected through questionnaires, while the analysis was conducted using classical assumption tests, including tests for normality, multicollinearity, heteroscedasticity, and autocorrelation. Furthermore, hypothesis testing was performed using multiple linear regression, F-test, t-test, and the coefficient of determination (R²). The research results show that social media, lifestyle, and family roles have a significant positive influence on financial behavior. However, peers have a significant negative influence on students' financial behavior. Students need to improve financial literacy and manage their lifestyles proportionally with family support and the integration of financial education in the academic environment
creator: Anita Putri Hapsari
creator: Babang Widarno
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-12
publication date: 2026-01-12
volume: 6
number: 1
starting page: 516
ending page: 526
doi: 10.51903/jupea.v6i1.5379

Analisis Kelayakan Usaha Sayur Gulung Ditinjau dari Aspek Keuangan dan Non-Keuangan
type: item
description: This study aims to analyze the feasibility of the Sayur Gulung (SaGuMy) business run by students of Universitas Slamet Riyadi Surakarta, viewed from both financial and non-financial aspects. The non-financial aspects include production management, marketing, human resources, technical operations, and legal compliance. Meanwhile, the financial aspect is assessed through indicators such as Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Profitability Index (PI). This research employs a descriptive qualitative method combined with quantitative analysis using a case study approach. Data were collected through interviews, observations, and documentation, with data validity tested using source triangulation. In addition, quantitative analysis was applied to evaluate financial feasibility based on SaGuMy’s financial reports. The results indicate that the Sayur Gulung business is considered feasible to run. From the non-financial perspective, the business demonstrates an efficient production system, targeted marketing strategies, solid human resource management, adequate technical operations, and strong legal compliance. From the financial aspect, the business shows a positive NPV, an IRR exceeding the discount rate, a PP shorter than the standard payback period, and a PI greater than 1, all indicating financial viability. This study is expected to serve as a reference for student entrepreneurs and relevant stakeholders in assessing the feasibility of similar business ventures in academic environments
creator: Yuanita Putri Nurmalitasari
creator: Marjam Desma Rahadhini
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-12
publication date: 2026-01-12
volume: 6
number: 1
starting page: 527
ending page: 540
doi: 10.51903/jupea.v6i1.5380

Pengaruh Ketidakpastian Lingkungan, Sistem Pengukuran Kinerja, dan Gaya Kepemimpinan Terhadap Kinerja Manajerial UMKM Kuliner di Surakarta
type: item
description: The purpose of this study is to examine how leadership style, performance evaluation tools, and environmental uncertainty affect managerial performance in Surakarta City's culinary MSMEs. MSMEs are an important industry.supporting the local economy, yet they struggle to continue managing effectively in a corporate environment that is always changing. 133 culinary MSMEs were given questionnaires as part of this study's quantitative survey methodology. The method of data analysis that was employed was multiple linear regression. The study's findings demonstrate that managerial performance is positively and significantly impacted by environmental uncertainty, positively and significantly impacted by the performance measurement system, and positively and significantly impacted by leadership style. The performance measurement system and leadership style contribute significantly to managerial effectiveness, while adaptability to environmental uncertainty is a key supporting factor. Therefore, to increase business competitiveness and sustainability, MSMEs need to strengthen structured performance measurement systems and evaluate them regularly, implement participatory leadership styles and human resource development, and enhance their ability to adapt to the dynamics of the business environment.
creator: Rachel Angel Maharani
creator: Hudi Kurniawanto
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-12
publication date: 2026-01-12
volume: 6
number: 1
starting page: 541
ending page: 551
doi: 10.51903/jupea.v6i1.5393

Analisis Harga Pokok Produksi Menggunakan Metode Full Costing Dalam Penetapan Harga Jual Pada UD Alhes Furniture
type: item
description: Indonesia’s economic growth is supported by the micro, small, and medium enterprises (MSMEs) sector, which contributes significantly to GDP and employment. UD Alhesa Furniture, a wooden furniture manufacturer, faces challenges in determining selling prices amid intense market competition. This study aims to analyze the calculation of the cost of goods manufactured (COGM) using the full costing method and its impact on selling price determination. The research employed a qualitative approach with descriptive analysis, based on primary data obtained through interviews and observations, as well as secondary data from related literature. The results indicate that the company’s current COGM calculation is relatively simple, considering only raw material costs and part of direct labor costs, without systematically allocating overhead costs. The application of the full costing method, which includes all production costs—both fixed and variable—provides a more accurate cost overview and serves as a rational basis for setting selling prices with a minimum profit margin of 25%. A significant gap was found between the actual selling price and the price based on the full costing method, with some products sold below the COGM, potentially causing losses. In conclusion, the implementation of the full costing method enables UD Alhesa Furniture to determine objective selling prices, minimize loss risks, and improve cost control accuracy
creator: Zevilla Adpadena
creator: Hudi Kurniawanto
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-12
publication date: 2026-01-12
volume: 6
number: 1
starting page: 552
ending page: 558
doi: 10.51903/jupea.v6i1.5404

Analisis Kualitas dan Pengendalian Internal Sistem Belanja Shopee Pay Later dengan Pendekatan COSO dan TAM
type: item
description: This study aims to analyze the quality and internal control of the Shopee PayLater digital shopping system using the Technology Acceptance Model (TAM) and the internal control framework of the Committee of Sponsoring Organizations of the Treadway Commission (COSO). As an instant financing feature on the e-commerce platform, Shopee PayLater has been widely adopted; however, limited studies have examined its efficiency and comprehensive risk control. This research employed a descriptive qualitative approach with source triangulation, thematic analysis, and narrative findings, using interviews with users and an external IT expert, internal documentation, and a questionnaire distributed to 100 respondents. The findings reveal that, functionally, Shopee PayLater fulfills the aspects of perceived usefulness and perceived ease of use in TAM. Users reported tangible benefits in terms of payment flexibility, transaction efficiency, and accessibility. Meanwhile, analysis based on the COSO framework shows that the system demonstrates relatively strong internal control, particularly in the areas of control environment, control activities, and monitoring. Nevertheless, weaknesses remain in the visibility of information and risk communication to users, which may affect trust and long-term sustainability. The study concludes that user acceptance of Shopee PayLater is shaped not only by its perceived usefulness and ease of use but also by the effectiveness of internal controls in ensuring security, transparency, and accountability
creator: Yurista Amin Julyana Pratiwi
creator: Bambang Widarno
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-12
publication date: 2026-01-12
volume: 6
number: 1
starting page: 559
ending page: 670
doi: 10.51903/jupea.v6i1.5408

Pengaruh GCG Dan Likuiditas Terhadap Kinerja Keuangan Perusahaan Dengan CSR Sebagai Pemoderasi Pada Sub Sektor FOOD and BEVERAGE Yang Terdaftar di BEI Periode 2021-2023
type: item
description: The purpose of this study is to analyze the influence of Good Corporate Governance and liquidity on financial performance, with Corporate Social Responsibility as a moderating factor, in companies within the Food and Beverage Sub-sector. This study used Food and Beverage Sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period as its subject. The research method used was quantitative, using SPSS for data analysis. The data source used in this study was secondary data. The population in this study was 78 Food and Beverage Sub-sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2023 period. The sample used a purposive sampling technique, resulting in 26 companies. The data collection technique used in this study was Document Study. Data analysis techniques used descriptive analysis, multiple linear regression, t-test, f-test, coefficient of determination test, and Moderating Regression Analysis (MRA). The results of this study indicate that the Board of Directors has no significant effect on Financial Performance. The Independent Board of Commissioners has a significant positive effect on Financial Performance. Liquidity has a significant positive effect on Financial Performance. Corporate Social Responsibility is unable to moderate the Board of Directors' influence on Financial Performance. Corporate Social Responsibility is unable to moderate the Independent Board of Commissioners' influence on Financial Performance. Corporate Social Responsibility is unable to moderate Liquidity on Financial Performance.
creator: Aurelia Noviandini
creator: Nur Endah Fajar Hidayah
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-14
publication date: 2026-01-14
volume: 6
number: 1
starting page: 671
ending page: 687
doi: 10.51903/jupea.v6i1.5424

Pengaruh Tingkat Pengangguran Terbuka Dan Indeks Pembangunan Manusia Terhadap Tingkat Kemiskinan Di Provinsi Jambi Tahun 2020-2024
type: item
description: This study aims to analyze the influence of the Human Development Index (HDI) and Open Unemployment Rate on the poverty level in Jambi Province during the period 2020–2024. The study focuses on the significant roles of HDI and open unemployment as factors in poverty alleviation efforts. The data used are secondary data obtained from the Central Bureau of Statistics (BPS) of Jambi Province for the specified period. This research employs a quantitative approach with panel data analysis processed using E-Views 13 software. The results show that partially, the open unemployment rate does not have a significant effect on poverty level, while HDI has a significant negative effect on poverty. Simultaneously, both HDI and open unemployment rate jointly have a significant influence on poverty level
creator: Ayub Afriansyah
creator: Usdeldi Usdeldi
creator: Habriyanto Habriyanto
creator: Marissa Putriana
creator: Eri Nofriza
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-14
publication date: 2026-01-14
volume: 6
number: 1
starting page: 688
ending page: 704
doi: 10.51903/jupea.v6i1.5479

Analisis Kinerja Account Representative Dalam Mengatasi Masalah Kepatuhan dan Penagihan Pajak Terhadap Wajib Pajak Badan di KPP Pratama Jambi Telanaipura
type: item
description: This study is motivated by the important role of Account Representatives (AR) and tax collection in supporting the improvement of corporate taxpayers’ compliance. However, the compliance level at KPP Pratama Jambi Telanaipura still faces challenges, making it necessary to analyze how these two factors influence taxpayers’ compliance behavior. The purpose of this research is to examine the effect of AR performance, tax collection, and both simultaneously on corporate taxpayers’ compliance. The research method applied is quantitative with an associative approach. Data were collected through questionnaires distributed to corporate taxpayers at KPP Pratama Jambi Telanaipura and analyzed using multiple linear regression with the assistance of SPSS. The findings indicate that AR performance has a positive but not significant effect on corporate taxpayers’ compliance, while tax collection has a positive and significant influence. When considered together, both variables contribute to improving compliance, although other external factors beyond this research are also likely to affect taxpayer behavior
creator: Evi Nurhayati
creator: Haviz Taufik
creator: Eka Julianti Efris Saputri
creator: Liona Efrina
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-14
publication date: 2026-01-14
volume: 6
number: 1
starting page: 705
ending page: 719
doi: 10.51903/jupea.v6i1.5484

Pengaruh Pembelajaran Akuntansi Keuangan, Literasi Keuangan, dan Pendapatan Terhadap Perilaku Keuangan Mahasiswa Dalam Menghindari Pinjaman Online (PINJOL)
type: item
description: This study aims to examine the influence of financial accounting learning, financial literacy, and income on students' financial behavior in avoiding online loans (pinjol). The background of this research is the rampant cases of online loans among students which have fatal consequences, such as the one involving IPB University students. This phenomenon highlights the need for a good understanding of personal financial management. The population in this study is the Accounting Study Program, Faculty of Economics and Business, Jambi University, totaling 453 students. Sampling used a purposive sampling technique with a total of 100 students. The data used is primary data obtained by distributing questionnaires directly (manually) to 100 respondents. The method used in this study is quantitative associative with a multiple linear regression analysis technique, and processed using SPSS version 22.0. The results of the study show that, partially, the financial accounting learning and income variables do not have a significant effect on students' financial behavior in avoiding online loans. However, the financial literacy variable has a positive and significant effect on students' financial behavior. This means that the higher the level of students' financial literacy, the better their financial behavior will be. Simultaneously, the three variables (financial accounting learning, financial literacy, and income) have a significant effect on students' financial behavior in avoiding online loans. This study concludes that financial literacy is the most important factor in shaping healthy financial behavior among students.
creator: Deflena Deflena
creator: Aditya Pradana
creator: Haviz Taufik
creator: Vera Amalia
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-14
publication date: 2026-01-14
volume: 6
number: 1
starting page: 720
ending page: 736
doi: 10.51903/jupea.v6i1.5485

Analisis Penerapan Akad Mukhabarah Pada Koperasi Sawit Lagan Jaya di Kabupaten Tanjung Jabung Timur
type: item
description: This study aims to analyze the implementation of the mukhabarah agreement at the Lagan Jaya Palm Oil Cooperative in East Tanjung Jabung Regency, specifically in its collaboration with PT Indonusa Agromulya as a partner company. The mukhabarah agreement, which in local practice is better known as a cooperation agreement, is a form of profit-sharing agreement between landowners and managers. In this study, the focus is directed at how the agreement is implemented, the extent to which it complies with sharia principles, and the obstacles that arise in practice in the field. The type of research used is qualitative research with a case study approach. Primary data was obtained through in-depth interviews with cooperative administrators, plasma farmers, and related parties, while secondary data was obtained from cooperation agreement documents (SPK), profit-sharing reports, and literature related to the mukhabarah agreement. Data collection techniques were conducted through interviews, observation, and documentation. Data analysis used the methods of reduction, presentation, and inductive drawing of conclusions. The results of the study indicate that the implementation of a written mukhabarah contract has fulfilled the basic principles of sharia, namely the clarity of the rights and obligations of each party, as well as a profit-sharing system with a 50:50 ratio. However, in practice, several obstacles were found, including weak company management in plantation maintenance, delays and inconsistencies in profit sharing, and minimal supervision from the cooperative and the involvement of plasma farmers. These factors cause a misalignment between the contents of the contract and the reality, thus harming the cooperative and plasma farmer members. This study confirms that the success of a mukhabarah contract is not only determined by the written agreement, but also by the consistency of implementation, transparency in profit sharing, and collective supervision from all parti…
creator: M. Mukhlis Darmawan
creator: Habriyanto Habriyanto
creator: Agusriandi Agusriandi
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-14
publication date: 2026-01-14
volume: 6
number: 1
starting page: 737
ending page: 752
doi: 10.51903/jupea.v6i1.5486

Peran Ekonomi Industri dalam Mendorong Inovasi dan Pertumbuhan Ekonomi Nasional
type: item
description: The industrial economy plays a strategic role in driving innovation and strengthening national economic growth. As a key driver sector, industry not only contributes to the increase of Gross Domestic Product (GDP) and job creation, but also serves as a crucial platform for fostering innovation, technological transformation, and global competitiveness. This study aims to comprehensively examine the strategic role of the industrial economy in promoting innovation and national economic growth in Indonesia, while providing policy recommendations that can strengthen competitiveness in the era of Industry 4.0. The research employs a qualitative approach through a literature study, analyzing various theories, previous research findings, and secondary data from academic journals, official reports, and government documents. The analysis focuses on the interrelationship between industrial growth, innovation, competitiveness, and the contribution of the industrial sector to sustainable development. The findings reveal that the industrial sector, particularly manufacturing, contributes significantly to national GDP and creates wide-ranging multiplier effects, including employment absorption, increased household consumption, and infrastructure development. Furthermore, technological innovation through the adoption of digitalization, automation, big data, and the Internet of Things (IoT) has proven effective in enhancing productivity and product diversification. However, the sector continues to face challenges such as low global competitiveness, limited investment in research and development (R&D), dependency on imported raw materials, and sustainability issues.Therefore, this study highlights the urgency of implementing comprehensive industrial strengthening strategies through fiscal incentives, infrastructure development, intellectual property protection, and triple helix collaboration among government, industry actors, and educational institutions. The successful implementatio…
creator: Khairani Alawiyah
creator: Titian Dhea Fresensia Purba
creator: Jessica br Simanungkalit
creator: Alexa Angelica
creator: Kesia Septina Tarigan
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-14
publication date: 2026-01-14
volume: 6
number: 1
starting page: 753
ending page: 762
doi: 10.51903/jupea.v6i1.5488

Pengaruh Viral Marketing Dan Purchase Intention Terhadap Brand Equity Kasus Pada Kampanye Produk Azzarine
type: item
description: The purpose of this study is to determine the effect of viral marketing and purchase intention on brand equity in the Azzarine product campaign. The sample of this study was 100 people. The sampling technique used characteristics. The type of data used in this study is primary data with multiple regression methods and using SPSS 25 for windows. The results of the study indicate that viral marketing has a positive and insignificant effect on brand equity and purchase intention has a positive and insignificant effect on brand equity in the Azzarine product campaign. The need to increase viral marketing and purchase intention in order to improve brand equity as a whole.
creator: Alva Ade Marchetia
creator: Buyung Romadhoni
creator: M. Hidayat
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-14
publication date: 2026-01-14
volume: 6
number: 1
starting page: 763
ending page: 774
doi: 10.51903/jupea.v6i1.5500

Pengaruh Strategi Pemasaran Digital, Citra Merek, dan Loyalitas Pelanggan terhadap Peningkatan Penjualan Kaos Polos CV. Manly Cloth Surakarta
type: item
description: Fashion companies now have excellent chances to boost sales of their products, even basic T-shirts, thanks to Indonesia's e-commerce's explosive expansion. The purpose of this study is to investigate how customer loyalty, brand image, and digital marketing tactics affect CV. Manly Cloth's ability to increase sales of plain T-shirts. Data instrument tests, multiple linear regression tests, F tests, T tests, and classical assumption tests were used to analyse the study, which used a quantitative approach with 100 respondents via a questionnaire. The findings indicate that while all three factors collectively have a considerable impact on sales growth, only brand image and customer loyalty have a favourable and noteworthy impact, with digital marketing strategy having no discernible influence. In order to boost sales performance on e-commerce platforms, these findings highlight the need of enhancing company image, bolstering client loyalty, and optimising more targeted digital marketing.
creator: Ilham Arwana
creator: Ari Susanti
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-14
publication date: 2026-01-14
volume: 6
number: 1
starting page: 775
ending page: 782
doi: 10.51903/jupea.v6i1.5509

Analisis Perceived Ease of Use dan Perceived Usefulness Pada Aplikasi PLN Mobile
type: item
description: Electricity is a fundamental need in modern society and plays a crucial role in supporting national development. As part of its digital transformation, PT PLN (Persero) launched the PLN Mobile application to facilitate customers in accessing electricity services independently. However, the utilization rate of this application within the UP3 Nias area remains low, despite a relatively high number of registered users. This condition indicates a gap between technological availability and user adoption. This study aims to analyze users’ perceptions of the perceived ease of use and perceived usefulness of the PLN Mobile application at PT PLN (Persero) UP3 Nias. The research employed a descriptive qualitative approach through in-depth interviews with key informants and active users. The findings reveal that PLN Mobile is generally perceived as easy to learn and operate, particularly among users familiar with digital technology, while users with lower digital literacy still encounter difficulties. In terms of usefulness, the application is considered beneficial as it improves time efficiency, transaction convenience, and service transparency. Nevertheless, limited internet infrastructure and low digital literacy remain significant barriers. This study emphasizes the importance of ease of use and perceived usefulness in shaping technology acceptance for public services and suggests enhancing digital infrastructure and continuous education to optimize PLN Mobile utilization in UP3 Nias
creator: Erniati Nduru
creator: Lie Othman
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-15
publication date: 2026-01-15
volume: 6
number: 1
starting page: 783
ending page: 793
doi: 10.51903/jupea.v6i1.5555

Pengaruh Fitur Live Shopping, Interaksi Host, dan Diskon Terhadap Keputusan Pembelian Konsumen Generasi Z di Tiktok di Wilayah Solo Raya
type: item
description: This study examines the influence of live shopping features, host interactions, and discounts on purchasing decisions of Generation Z users on TikTok in the Solo Raya region. Using a quantitative methodology, this study collected data through a survey of 100 Generation Z participants who had completed dare transactions using TikTok's live shopping option. Researchers analyzed the data using SPSS software, including checking the validity and reliability of the instrument, assessing classical assumptions, and testing hypotheses. The study findings indicate that host interactions and discounts significantly influence purchasing decisions, while the live shopping feature showed no significant effect. The adjusted R-squared value of 0.228 indicates that this third variable contributes 22.8% of the variability in purchasing decisions, with the remaining 77.2% being caused by external factors
creator: Syifa Permata Nindiyasti
creator: Ari Susanti
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-15
publication date: 2026-01-15
volume: 6
number: 1
starting page: 794
ending page: 806
doi: 10.51903/jupea.v6i1.5612

Implementasi Audit Stock Opname pada Rumah Sakit YX oleh Kantor Akuntan Publik XYZ
type: item
description: Audit stock opname merupakan prosedur krusial dalam proses audit atas akun persediaan, terutama pada entitas dengan nilai persediaan material seperti rumah sakit. Penelitian ini bertujuan untuk mendeskripsikan dan menganalisis implementasi audit stock opname yang dilakukan oleh Kantor Akuntan Publik (KAP) XYZ terhadap akun persediaan di Rumah Sakit YX. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus. Data penelitian dikumpulkan melalui observasi langsung, telaah dokumentasi, serta wawancara dengan auditor yang terlibat. Hasil penelitian menunjukkan bahwa implementasi audit oleh KAP XYZ telah berjalan secara sistematis dan patuh pada Standar Audit (SA) 501 dan SA 530. Namun, ditemukan selisih signifikan pada persediaan obat akibat lemahnya sistem pencatatan dan dokumentasi mutasi barang. Implikasi penelitian ini adalah menegaskan bahwa audit eksternal berfungsi sebagai instrumen diagnostik esensial bagi manajemen untuk mengidentifikasi kelemahan spesifik dalam pengendalian internal, yang selanjutnya dapat menjadi dasar untuk perbaikan sistemik dalam pengelolaan persediaan guna meningkatkan akurasi laporan keuangan dan efisiensi operasional.
creator: Muhammad Khoirul Amar
creator: Astrini Aning Widoretno
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-15
publication date: 2026-01-15
volume: 6
number: 1
starting page: 807
ending page: 820
doi: 10.51903/jupea.v6i1.5611

Peran Internal Audit Dalam Meningkatkan Kinerja Perusahaan
type: item
description: Internal audit refers to an examination carried out by the company’s internal audit department. The traditional internal-audit paradigm has shifted from a compliance-oriented audit toward a value-added internal audit. In this evolved role, internal auditors do not just function as controllers, but serve as contributors of added value through strategic recommendations, improvement suggestions, and decision-making support. They play a crucial role in supporting corporate governance (GCG), risk management, and internal controls. Internal audit thus operates as an independent and objective internal control mechanism that helps identify risks, ensure regulatory compliance, and propose enhancements to operational and financial processes, ultimately strengthening company performance. This study employs a qualitative, case-study approach, using interviews and observations for data collection. The findings indicate that at PT Garam, the internal audit function has evolved no longer just as compliance overseer, but as a managerial partner actively involved in operational decision making.
creator: Arizza Zulia R. J
creator: IBK Bayangkara
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-15
publication date: 2026-01-15
volume: 6
number: 1
starting page: 821
ending page: 831
doi: 10.51903/jupea.v6i1.6059

Pengaruh Manajemen Perubahan, Dynamic Capabilities dan Green Financing Terhadap Keberhasilan Transformasi Leadership UMKM di Nusa Tenggara Barat Peran Organizational Agility Sebagai Variabel Mediasi
type: item
description: This study aims to analyze the influence of Change Management, Dynamic Capabilities, and Green Financing on the success of Leadership Transformation in MSMEs) in West Nusa Tenggara Province (NTB), and to test the mediating role of Organizational Agility in the relationship. Using a quantitative approach and explanatory research method, this study involved the population of all MSMEs in NTB engaged in the agribusiness, culinary, creative industry, and small manufacturing sectors. A sample of 150 MSMEs was selected using a purposive sampling technique. Data were collected through offline and online questionnaires, Data Analysis Techniques using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results of the study indicate that the three independent variables, namely Change Management, Dynamic Capabilities, and Green Financing, have an effect on the success of Leadership Transformation. In addition, Organizational Agility is proven to mediate the influence between the three variables on leadership transformation.
creator: Nurul Huda
creator: Andre Dwijanto Witjaksono
creator: Anang Kistyanto
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-15
publication date: 2026-01-15
volume: 6
number: 1
starting page: 832
ending page: 848
doi: 10.51903/jupea.v6i1.6286

Pengaruh Promosi Dan Saluran Distribusi Terhadap Peningkatkan Volume Penjualan Pada Toko Sablon Baju Jejak 7 Kaos Di Maccini Raya Kota Makassar
type: item
description: This study aims to analyze the influence of promotions and distribution channels on increasing sales volume at the Jejak 7 Kaos Clothing Screen Printing Shop in Maccini Raya, Makassar City. This study uses a quantitative approach by distributing questionnaires to 100 respondents and analyzing the data using multiple linear regression. The variables studied consist of promotions (X1), distribution channels (X2), and sales volume (Y). The results show that both promotions have a positive and significant effect on increasing sales volume. Based on a significance value of 0.000, out of 0.05, and a regression coefficient of 0.307. It can be concluded that the better the promotion received, the increase in sales volume at the Jejak 7 Kaos Clothing Screen Printing Shop in Maccini Raya, Makassar City. Distribution channels have a positive and significant effect on increasing sales volume. This is evidenced by a significance value of 0.000, out of 0.05 and a regression coefficient of 0.596. The better the distribution channels provided, the more sales volume will increase.
creator: Muh. Yusril
creator: Buyung Romadhoni
creator: Aulia Aulia
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-16
publication date: 2026-01-16
volume: 6
number: 1
starting page: 849
ending page: 863
doi: 10.51903/jupea.v6i1.5626

Analisis Pengaruh Pengetahuan Pajak dan Motivasi Terhadap Minat Mahasiswa Berkarir di Bidang Perpajakan
type: item
description: This study aims to analyze the influence of tax knowledge and motivation on students’ career interest in the field of taxation. The background of this research is the low interest of accounting students to pursue careers in the tax sector. The research was conducted on students of the Accounting Study Program at Digital Technology University using a quantitative approach. Data were collected through questionnaires distributed to 159 respondents and analyzed using multiple linear regression. The results show that partially, tax knowledge has a positive and significant influence on students’ career interest, while motivation does not have a significant effect. However, simultaneously, tax knowledge and motivation have a positive and significant influence on students' career interest in taxation. These findings provide important implications for educational institutions and policymakers to enhance understanding and motivational factors in order to prepare qualified future tax professionals
creator: Gina Yuniarti
creator: Meilani Purwanti
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-16
publication date: 2026-01-16
volume: 6
number: 1
starting page: 864
ending page: 876
doi: 10.51903/jupea.v6i1.5629

Determinan Permintaan Mobil Low Cost Green Car (LCGC) di Kota Pekanbaru
type: item
description: This study aims to analyze the determinants of demand for Low Cost Green Car (LCGC) Daihatsu Ayla in Pekanbaru City. Using secondary data from 2014-2024 obtained from BPS, PT Astra Daihatsu Motor Pekanbaru, and GAIKINDO, this research employs multiple linear regression analysis. The results indicate that the price of Daihatsu Ayla has a significant positive effect on demand, the competitor's price (Toyota Agya) has no significant effect, while consumer income has a significant negative effect on demand. The coefficient of determination (R²) of 0.897 indicates that 89.7% of demand variation can be explained by these three variables. These findings suggest that Ayla functions as an inferior good in Pekanbaru's market, where consumers tend to upgrade to higher segments when their income increases
creator: M. Rafi Atthariq
creator: Mardiana, Indri Yovita
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-16
publication date: 2026-01-16
volume: 6
number: 1
starting page: 877
ending page: 891
doi: 10.51903/jupea.v6i1.5707

Keterkaitan Employer Branding, Psychological Empowerment, dan Job Crafting dengan Kepuasan Kerja Karyawan di Era Digital
type: item
description: Employee job satisfaction plays a crucial role in increasing productivity and retention. Factors such as Employer Branding, Psychological Empowerment, and Job Crafting are believed to have a positive influence on job satisfaction. This study aims to examine the influence of these three factors on job satisfaction among non-production employees at PT Surya Toto Indonesia Tbk. This study used a survey method with questionnaires completed by 98 non-production employees selected from a total sample. Data were analyzed using SPSS to test validity, reliability, and the interrelationships between the variables. The results showed that Employer Branding, Psychological Empowerment, and Job Crafting have a positive and significant influence on employee job satisfaction. These findings suggest that companies that have a positive image, empower employees, and provide freedom to customize their work can increase job satisfaction.
creator: Dwi Kristanto
creator: Hasan Ipmawan
creator: Maruji Pakpahan
creator: Aris wahyu Kuncoro
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-17
publication date: 2026-01-17
volume: 6
number: 1
starting page: 892
ending page: 907

Pengaruh Penggunaan Digital Payment Terhadap Kinerja UMKM di Kota Makassar
type: item
description: This study aims to determine the effect of digital payment usage on the performance of MSMEs in Makassar City. The method used was quantitative with a simple linear regression technique on 99 MSME respondents. The analysis results show that digital payment usage has a positive and significant effect on MSME performance, with a calculated t-value of 9.646 > t-table 1.984 and a significance level of 0.000 < 0.05. The R-square value of 0.490 indicates that 49% of the variation in MSME performance is explained by the use of digital payments. This study concludes that digital payments play a significant role in improving MSME performance. It is recommended that MSMEs utilize these services more actively and that the government support them through digital training.
creator: Zaldy. M Zaldy
creator: Andi Arman
creator: Khadijah Darwin
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-18
publication date: 2026-01-18
volume: 6
number: 1
starting page: 908
ending page: 923
doi: 10.51903/jupea.v6i1.5721

Pengaruh Penerapan Manajemen Risiko Terhadap Kinerja Keuangan Perbankan Yang Terdaftar di Bursa Efek Indonesia 2021- 2024
type: item
description: This quantitative study aims to analyze the effect of risk management implementation on the financial performance of banks listed on the Indonesia Stock Exchange. The sample was taken from the official website of the Indonesia Stock Exchange. The data used in this study is quantitative, obtained through analysis of financial statements and annual reports of banks listed on the Indonesia Stock Exchange. Data collection was carried out to ensure the accuracy and completeness of the information used for analysis. In this study, the data source used in data collection was secondary data. Based on the results of the data research using statistical calculations through the Statistical Package for the Social Science (SPSS) application regarding the effect of risk management implementation on the financial performance of banks listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period, as discussed in the previous chapter, the author concludes that the importance of implementing overall risk management, including credit risk, market risk, liquidity risk, and operational risk, significantly impacts financial performance indicators, namely ROA, ROE, and NIM. The implementation of risk management must be further improved and maintained, as the research results indicate that the existing risk management implementation remains quite stable.
creator: Rahman Rahman
creator: Sitti Aisyah
creator: Amir Amir
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-18
publication date: 2026-01-18
volume: 6
number: 1
starting page: 924
ending page: 945
doi: 10.51903/jupea.v6i1.5712

Pengaruh Leverage, Kualitas Audit, dan Ukuran Perusahaan Terhadap Kualitas Laporan Keuangan
type: item
description: This study aims to examine the simultaneous and partial effects of Leverage, Audit Quality, and Firm Size on the Quality of Financial Statements in industrial sector companies listed in the Indonesia Sharia Stock Index (ISSI) for the 2020–2024 period. This research uses secondary data. The sample consists of 15 companies out of 42, selected using the Purposive Sampling technique. The method applied in this study is descriptive quantitative. The data analysis techniques include descriptive statistics, panel data regression analysis, classical assumption tests, and hypothesis testing. The results show that partially, the t-test results indicate that Leverage, Audit Quality, and Firm Size have a significant effect on the Quality of Financial Statements. This is evidenced by the probability value of each variable being <0.05, indicating that all three independent variables significantly influence financial statement quality. The F-test results also reveal that Leverage, Audit Quality, and Firm Size collectively have a significant effect on the Quality of Financial Statements. This is supported by the calculated F-value being greater than the F-table, with a significance value of 0.0000 < 0.05, and a coefficient of determination (R²) of 69.8835%. The findings further indicate that Audit Quality has the strongest influence on the quality of financial statements. This implies that companies need to select competent and independent auditors to ensure transparency and accountability in financial reporting
creator: Nurul Umiah
creator: Mohammad Orinaldi
creator: Laily Ifazah
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-18
publication date: 2026-01-18
volume: 6
number: 1
starting page: 946
ending page: 961
doi: 10.51903/jupea.v6i1.5725

Strategi Manajemen Pemasaran Berdasarkan Tata Letak Penjualan pada Car Free Day di Kabupaten Bone
type: item
description: The Car Free Day (CFD) program in Bone Regency has evolved into a dynamic economic space that requires micro-entrepreneurs to implement effective marketing management strategies. This study aims to analyze the implementation of marketing strategies based on sales layout applied by street vendors during CFD activities. A descriptive qualitative approach was employed through observations and in-depth interviews with eight vendors representing various product categories. The findings reveal that stall layout serves as the primary determinant influencing customer accessibility, visitor flow, and product visibility, which directly affects sales performance. Vendors also focus on maintaining product quality, setting stable and competitive prices, and utilizing simple promotional methods through direct interaction to build strong customer relationships. Moreover, government zoning policies provide spatial stability for vendors, although they limit the flexibility to change locations. The study concludes that marketing strategies in CFD Bone are shaped by the utilization of temporary public spaces that combine economic and social dynamics. Recommendations include optimizing stall layout, enhancing hygiene, strengthening product innovation, and increasing the use of digital platforms to boost the competitiveness of micro-enterprises within CFD activities.
creator: Andi Lisa Aryani Hamjan
creator: Widya Astuti
creator: Jumardi Jumardi
creator: Angger Bulan
creator: Otong Karyono
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-18
publication date: 2026-01-18
volume: 6
number: 1
starting page: 962
ending page: 974
doi: 10.51903/jupea.v6i1.5732

Pengaruh Quick Ratio, Return On Assets, Net Profit Margin, Dan Earning Per Share Terhadap Harga Saham Pada Perusahaan Sektor Industri
type: item
description: This study aims to determine the effect of Quick ratio, Return on assets, Net profit margin, and Earning per share on stock prices in the Industrial Sector listed on the Indonesian Sharia Stock Index (ISSI) in 2020-2024 simultaneously and partially. The approach used is quantitative. The data for this study are secondary data obtained from the official website of the Indonesia Stock Exchange. Sampling was carried out by purposive sampling and obtained 15 Industries listed on the ISSI for the period 2020 - 2024. Data analysis used Panel Data Regression Analysis using the Eviews Application. The results of the study show: 1) Quick Ratio has no effect on stock prices; 2) Return On Assets has a significant positive effect on stock prices; 3) Net Profit Margin has no effect on stock prices; 4) Earning Per Share has a significant positive effect on stock prices; and 5) Quick Ratio, Return On Assets, Net Profit Margin and Earning Per Share simultaneously have a significant effect on stock prices in Industrial Sector Companies with a determination coefficient value of 71.7078%.
creator: Mellya Embun Baining
creator: Laily Ifazah
creator: Trianawati Trianawati
rights: Copyright (c) 2026 Jurnal Publikasi Ekonomi dan Akuntansi https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-18
publication date: 2026-01-18
volume: 6
number: 1
starting page: 975
ending page: 991
doi: 10.51903/jupea.v6i1.5734