Ekalaya : Jurnal Ekonomi Akuntansi
Jurnal EKALAYA merupakan jurnal peer-review. mengundang akademisi dan peneliti yang melakukan penelitian orisinal di bidang ekonomi dan akuntansi. EKONOMI Ekonomi Moneter, Keuangan, dan Perbankan Ekonomi internasional Ekonomi Publik Pertumbuhan ekonomi Perekonomian Daerah AKUNTANSI Akuntansi Keuangan dan Pasar Saham Akuntansi Manajemen dan Akuntansi Perilaku Audit sistem informasi akuntansi Perpajakan dan Akuntansi Sektor Publik Akuntansi Syariah Bisnis
Articles
110 Documents
<![CDATA[Pengaruh Tingkat Pendapatan Dan Pengetahuan Zakat Profesi Terhadap Minat Berzakat Di Kalangan Milenial ]]>
<![CDATA[Rosyidah, Norma]]>;
<![CDATA[Nausan, Aira Vema Mutiara]]>;
<![CDATA[Faujiah, Ani]]>
<![CDATA[ EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 3 (2023): Ekalaya : Jurnal Ekonomi Akuntansi ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/ekalaya.v1i3.195
<![CDATA[Professional zakat is a common thing to hear among Muslims, one of the obligations that must be carried out in accordance with the guidance of syariát. In the current conditions where millennials are a generation that has a fairly high population and has unique characteristics based on region and socio-economic conditions. The millennial generation is also a generation that is familiar with the use of communication tools, media, and digital technology. In this case, it is very possible for the millennial generation to be able to have a job that has a promising income level and has extensive knowledge about important things or issues, the only thing about the obligation of professional zakat. The results showed that the variable income level had a significant effect in the interest in the difference among millennials. The variable knowledge of professional zakat has a significant effect on the interest in charity among millennials. Variables in the level of income and knowledge of professional zakat simultaneously have a significant effect on the interest in charity among millennials.]]>
<![CDATA[Sejarah Perkembangan Asuransi Syariah di Korea Selatan ]]>
<![CDATA[Insulindeyuliyati]]>
<![CDATA[ EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 3 (2023): Ekalaya : Jurnal Ekonomi Akuntansi ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/ekalaya.v1i3.199
<![CDATA[The purpose of this study is that the author wants to know the history of the development of Islamic insurance in Korea. We all know that Korea is a country where the majority of the population adheres to non-Muslim religions. The methodology used in this research is literature. The author chooses secondary data from various sources, namely. books and literature reviews from previous researchers discussing the same topic. With respect to the results of this study indicate that Korea is a country with 31.6% Christian (Catholic and Protestant), 24.2% Buddhist and 43.3% have no religion. concluded that Muslims belong to the minority category in this country. It is very difficult to develop Islamic insurance in Korea due to many factors, namely Muslims are a minority and there is a strong culture that makes it difficult for them to introduce new Islamic insurance products. Korean society has not reached a sufficient understanding of Islamic insurance.]]>
<![CDATA[Pengaruh Pengungkapan Corporate Social Responsibility dan Return on Asset terhadap Nilai Perusahaan Manufaktur yang Terdaftar di Jakarta Islamic Index (JII) Tahun 2018-2022 ]]>
<![CDATA[Oktaviani, Siti Atikah]]>;
<![CDATA[Tripalupi, Ramadhani Irma]]>;
<![CDATA[Wardiyah, Mia Lasmi]]>
<![CDATA[ EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 3 (2023): Ekalaya : Jurnal Ekonomi Akuntansi ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/ekalaya.v1i3.201
<![CDATA[The purpose of this research is to find out and analyze the CSR disclosure reporting mechanism; the influence of CSR disclosure on Company Value; the effect of disclosure of ROA on Company Value; and the joint effect of CSR and ROA on Company Value (in Manufacturing Companies registered on JII for 2018-2022. The research method used in this research is Mixed Methods. This research uses the Mixed Methods method with the type of approach in the form of "Embedded Design". This type of approach includes those that free the researcher to choose one of the prioritized methods.The researcher prioritizes quantitative research methods with a larger portion compared to qualitative research methods.The results of the qualitative research show that the CSR disclosure mechanism in Manufacturing sample companies that are listed in JII during 2018-2022 can be said to be good. The results of the research from the quantitative method, namely CSR has a significance value of 0.008 and its partial effect on Company Value is 22.6%. . CSR and ROA have a significance of 0.000, both of which have a simultaneous effect on firm value with an influence of 51.1%.]]>
<![CDATA[Pengaruh Umur Listing dan Ukuran Perusahaan terhadap Ketepatan Waktu Corporate Internet Reporting (CSR) pada PT Bank Panin Dubai Syariah Tbk Tahun 2019-2022 ]]>
<![CDATA[Rahayu, Risti Putri]]>;
<![CDATA[Tripalupi, Ramadhani Irma]]>;
<![CDATA[Muslih, Amar]]>
<![CDATA[ EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 3 (2023): Ekalaya : Jurnal Ekonomi Akuntansi ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/ekalaya.v1i3.202
<![CDATA[The purpose of this research is to find out and analyze 1) the influence of listing age on Corporate Internet Reporting (CIR) timeliness 2) company size influence on Corporate Internet Reporting (CIR) timeliness 3) listing age and company size influence accuracy Corporate Internet Reporting (CIR) time at PT. Bank Panin Dubai Syariah Tbk in 2019-2022. The research method in this thesis uses a descriptive method with a quantitative approach. Statistical test tools used include multiple linear regression analysis, analysis of the coefficient of determination, and hypothesis testing using t-test and f-test analysis. the processed data is quarterly financial report data, annual financial reports, and annual reports of PT. Bank Panin Dubai Syariah Tbk in 2019-2022. The results of this study state that: 1) The age of the listing has an R Square value of 0.089, this indicates that 0.089 or 8.9% of corporate internet reporting timeliness can be described by the listing age variable, 2) Company size has an R Squere value of 0.227 , this shows that 0.227 or 22.7% timeliness of corporate internet reporting can be described by company size variables, 3) Listing age and company size have an R Squere value of 0.333, this shows that 0.333 or 33.3% timeliness corporate internet reporting can be explained by the variable age of listing and company size.]]>
<![CDATA[Analisis Pengaruh Risk Profile, Good Corporate Governance, Earning, Capital terhadap Tingkat Kepercayaan Masyarakat dengan Kinerja Perbankan Syariah Sebagai Variabel Intervening (Studi Kasus Bank Umum Syariah ]]>
<![CDATA[Ritonga, Sahdini Arofah]]>
<![CDATA[ EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 3 (2023): Ekalaya : Jurnal Ekonomi Akuntansi ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/ekalaya.v1i3.235
<![CDATA[This study aims to determine the level of banking soundness to increase public trust in Islamic Commercial Banks in Indonesia, to find out what obstacles are felt by the public in the services provided by the Bank. This study uses a quantitative approach method. The data collection technique and instrument used was purposive sampling. During the observation period it shows that the research data contained in the Risk Profile has a positive effect on public trust. This shows that the higher the Risk Profile, the higher the public's trust. In GCG there is a positive influence on public trust. This shows that the higher the GCG, the more it will affect public trust. There is a positive and significant effect of Earning on public trust. This shows that the higher the Earning, the higher the public's trust. In the Capital Variable there is a positive and significant influence on public trust. This shows that the higher the Capital, the higher the public's trust.]]>
<![CDATA[Pengaruh Penerimaan Pajak Kendaraan Bermotor Dan Pajak Air Permukaan Terhadap Peningkatan Pendapatan Asli Daerah Provinsi Jambi Periode 2018-2021 ]]>
<![CDATA[Dwi Ihsan Wijoyo]]>
<![CDATA[ EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 3 (2023): Ekalaya : Jurnal Ekonomi Akuntansi ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/ekalaya.v1i3.424
<![CDATA[Motor vehicle tax and surface water tax are regional taxes which are a source of local revenue. The Regional Revenue Agency as the manager of the motorized vehicle tax and surface water tax is tasked with collecting taxes from taxpayers who use motorized vehicles as well as using surface water tax as regional income. The purpose of this study was to determine the effect of receiving contributions from motorized vehicle taxes and surface water taxes on increasing existing regional original income in Jambi province from 2018 to 2021. The method used in this research is quantitative descriptive. The results of the study show that motor vehicle tax revenue and surface water tax between 2018-2021 are considered to have no effect. The contribution of motorized vehicle and surface water taxes to regional own-source revenues is also stated to not contribute because the value is relatively small. However, the implementation of the internal control system during 2018-2021 is considered quite influential because it continues to experience an increase in revenue realization year after year. To improve the internal quality of collection of motorized vehicle tax and surface water tax, improve service quality and provide awareness for taxpayers and monitoring of surface water users should be continuously improved by the Regional Original Revenue Agency so that the contribution of motorized vehicle tax and surface water tax to regional original income increases.]]>
<![CDATA[Pengaruh Sanksi, Razia Lapangan, dan Samsat Keliling terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Sumbawa ]]>
<![CDATA[Mifta, Miftahul Jannah]]>
<![CDATA[ EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 3 (2023): Ekalaya : Jurnal Ekonomi Akuntansi ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/ekalaya.v1i3.333
<![CDATA[This study aims to determine the effect of sanctions, field raids, and Mobile Samsat on Motor Vehicle tax compliance in Sumbawa regency. This type of research is quantitative. The data in this study uses primary data, the primary data was obtained from distributing questionnaires which were carried out directly using paper. The population in the studywas 67,152 people who were studied, only 100 respondents with the sampling method using the slovin method. Collecting data in this study by distributing questionnaires. The data analysis using the SPSS 26 program. The results of this study state that tax sanction have a significant effect on taxpayer compliance in Sumbawa Regency, field raids have no significant effect on taxepayercompliance in Sumbawa Regency, and mobile Samsat does not have a significant effect on taxpayer compliance in Sumbawa Regency]]>
<![CDATA[Analisa Laporan Keuangan Pertumbuhan Penjualan Bersih pada Tahun 2018 di PT Inti Agri Resources Tbk dan Entitas Anak ]]>
<![CDATA[Cindy Chandra]]>;
<![CDATA[Zahra, Annisa]]>;
<![CDATA[RA, Halisya]]>
<![CDATA[ EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 3 (2023): Ekalaya : Jurnal Ekonomi Akuntansi ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/ekalaya.v1i3.318
<![CDATA[This research was conducted with the aim of looking at the analysis of financial reports for net sales growth in 2018 which has decreased due to reduced demand for arowana fish for export and poor river water quality in fish breeding at PT. Inti Agri Resources Tbk and Subsidiaries. The data taken from the research is sourced from the Annual Report of PT. Inti Agri Resource Tbk and Subsidiaries in 2018. This research method uses a Quantitative Descriptive method. The results of thestudy show that in 2018 net sales decreased by Rp. 79,728,867,002 from the previous year. This is caused by a decrease in the quality of river water in the arowana fish breeding at PT. Inti Agri Resources Tbk and Subsidiaries]]>
<![CDATA[Pengaruh Tingkat Pendidikan, Tingkat Pendapatan, Kesadaran dan Pengetahuan Pajak Terhadap Kepatuhan Wajib Pajak Membayar Pajak Bumi dan Bangunan di Desa Kelungkung Kecamatan Batulanteh ]]>
<![CDATA[Afrilia, Suma]]>;
<![CDATA[Jibrail, Ahmad]]>
<![CDATA[ EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 1 (2024): Ekalaya : Jurnal Ekonomi Akuntansi ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/ekalaya.v2i1.351
<![CDATA[This study aims to examine the effect of education level, income level, taxpayer awareness and knowledge of taxation on taxpayer compliance in paying land and building taxes in Kelungkung Village. This study uses a quantitative method. The population used in this study were taxpayers in Kelungkung Village, Batulanteh District. Sampling using the slovin formula. The data collection method used a questionnaire which was distributed directly to the respondents who were determined then analyzed the data using the SPSS version 25 application program. The results of this study indicate that the variable level of education has a negative effect on taxpayer compliance paying land and building taxes, income level has a positive and significant effect on compliance Taxpayers pay land and building tax, taxpayer awareness has a positive and significant effect on taxpayer compliance paying land and building tax, tax knowledge has a negative effect on taxpayer compliance paying land and building tax and education level, income level, awareness and knowledge of taxation have an effect simultaneously and significantly towards taxpayer compliance in paying land and building taxes.]]>
<![CDATA[Analisis Rasio Profitabilitas Untuk Menilai Kinerja Keuangan Pada PT.Telkom Indonesia ]]>
<![CDATA[Rismart, Angga heryan]]>
<![CDATA[ EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 4 (2023): Ekalaya : Jurnal Ekonomi Akuntansi ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/ekalaya.v1i4.364
<![CDATA[The increase in net profit from 2020 to 2021 shows positive profitability growth. This indicates that PT Telkom Indonesia (PERSERO) Tbk has succeeded in increasing its operational efficiency, increasing revenue, or reducing ineffective costs. However, the decline in net profit in 2022 indicates changes in conditions or factors that influence the company's performance. It is important to pay attention to the company's net profit trends and conduct further analysis to understand the causes of changes in performance. The aim of this research is to analyze the profitability ratio of PT Telkom Indonesia (Perseroan) Tbk for the 2021-2022 period. Profitability indicators are used to evaluate a company's economic results. The data used in this research is secondary data in the form of financial reports published by PT Telkom Indonesia (company) Tbk for the 2021-2022 period which are available on the Indonesia Stock Exchange (BEI) or www.idx.co.id. The results obtained were PT. Telekomunikasi Indonesia Tbk needs to pay attention to factors that can have a significant influence on the assessment of the Company's financial performance, both in terms of GPM, NPM, ROE and ROA in the long term.]]>
