About Journal

Journal of Economic Public and Accounting (JEPA) is a peer-reviewed academic journal that aims to advance the knowledge and understanding of economics, public policy, and accounting practices, particularly in the context of public sector and business governance. The journal provides a platform for academics, researchers, practitioners, and policymakers to disseminate high-quality research findings, theoretical developments, and practical applications in the fields of economics, public finance, accounting, and strategic management.

JEPA publishes original articles, conceptual papers, case studies, and literature reviews that contribute to the development of knowledge and practices in areas such as:

Public Sector Economics and Policy
Governmental and Public Accounting
Financial and Managerial Accounting
Auditing and Assurance
Taxation and Fiscal Policy
Public Financial Management
Budgeting and Performance Evaluation
Corporate Governance and Ethics
Sustainable Development and Accountability

JEPA is published [biannually/quarterly – sesuaikan dengan jadwal terbit jurnal] by [nama institusi – misalnya Faculty of Economics and Business, Universitas Sulawesi Barat], and is open access to ensure wide dissemination of scholarly work. All submitted manuscripts undergo a double-blind peer review process to ensure academic integrity and quality.

Edisi Oktober 2024 dari Journal of Economic Public and Accounting (JEPA) menghadirkan kumpulan artikel penelitian terkini di bidang ekonomi, akuntansi, dan kebijakan publik. Dalam edisi ini, pembahasan berfokus pada isu-isu strategis yang relevan dengan perkembangan akademik dan praktik profesional. Meskipun jurnal ini seharusnya diterbitkan pada Oktober 2024, kendala teknis dalam proses penerbitan menyebabkan penundaan hingga Desember 2024. Kami menyampaikan apresiasi yang mendalam kepada para penulis, editor, dan mitra bestari atas kerja keras dan kesabarannya selama proses ini. Kami berharap edisi ini tetap memberikan kontribusi yang signifikan dalam pengembangan pengetahuan akademik serta menjadi referensi yang berharga bagi para praktisi. Terima kasih atas dukungan berkelanjutan terhadap JEPA sebagai wadah akademik yang terpercaya.

DOI: https://doi.org/10.31605/jepa.v7iNo%201

Published: 2024-12-31

RELEVANSI PENGETAHUAN FINTECH DAN PERSEPSI RISIKO TERHADAP KEPUTUSAN KREDIT UMKM
The Relevance of Fintech Knowledge and Risk Perception on MSME’s Credit Decisions

Anfas Anfas, Hendrian, Julia Safitri

1-7

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PENGARUH EMPLOYEE ENGAGEMENT DAN KOMPETENSI TERHADAP KINERJA PEGAWAI DENGAN GOOD GOVERNANCE SEBAGAI VARIABEL INTERVENING
The Influence Of Employee Engagement And Competence On Employee Performance With Good Governance As An Intervening Variable

Chandra Rezky, Mochamad Edris, Kertati Sumekar

8-24

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ADVOKASI ANGGARAN BERBASIS INKLUSI SOSIAL PADA KELOMPOK MASYARAKAT RENTAN DI KOTA PAREPARE
Budget Advocacy Based On Social Inclusion For Vulnerable Community Groups In Parepare City

Jumriani Arsyad, Fajar Ladung

25-34

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ANALISI PERLAKUAN AKUNTANSI ASET BIOLOGIS PADA BUDIDAYA PERIKANAN BERDASARKAN PSAK 69 (STUDI KASUS UMKM SEMAR FISH)
Analysis Accounting Treatment of Biological Assets Aquaculture Based on PSAK 69 (Case Study of Semar Fish)

Naila Putri Yuaninda, Driana Leniwati, Ahmad Juanda, Ahmad Waluya Jati, Setu Setyawan, Muhammad Wildan Affan

35-47

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EFEK PROFESIONALISME, PELATIHAN, INTEGRITAS DAN GAYA KEPEMIMPINAN TERHADAP KINERJA AUDITOR
Effect of Professionalism, Training, Integrity and Leadership Style on Auditor Performance

Nur Azizah Basmar, Sitti Mispa, Sahidah Sahidah

48-59

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ANALISIS SEMIOTIKA CHARLES SANDERS PEIRCE PADA SAMPUL SUSTAINABILITY REPORT TAHUN 2022 PT. ASTRA AGRO LESTARI
Charles Sanders Peirce Semiotic Analysis On The Cover Of The Sustainability report 2022 PT. Astra Agro Lestari

Nur Azizah Taslim HS

60-69

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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, PENGENDALIAN INTERN, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN
The Effect Of Human Resource Competence, Internal Control, And Information Technology Utilisation On The Quality Of Financial Statements

Riana Anggraeny Ridwan, Muhammad Agusfartham Ramli

70-82

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PENGARUH PERSONAL SELLING DAN EKUITAS MEREK TERHADAP KEPUTUSAN PEMBELIAN MOBIL SUZUKI PADA PT. MEGAH PUTRA SEJAHTERA CABANG POLEWALI MANDAR
The Influence Of Personal Selling And Brand Equity On The Decision To Purchase A Suzuki Car At Pt. Megah Putra Sejahtera Polewali Mandar Branch

St Nurrahmah Idris Suriani, Sumarsih, Muhammad Shaleh Z

83-94

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