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Handi Nuryaman
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Ekalaya : Jurnal Ekonomi Akuntansi
Published by CV. Kalimasada Group
ISSN : -     EISSN : 29870763     DOI : 10.59966
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 110 Documents
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Pentingnya Pemahaman Literasi Pasar Modal, Harga Saham Dalam Memilih Keputusan Berinvestasi Pada Era Digital Putri, Silviana Aulia; Pratama, Ine Hannisa
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 1 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i1.714

Abstract

In today's digital era, investors can easily get information regarding how to invest. But not all technology users understand how to choose the right investment decisions. The aim of this research is to provide an understanding of capital market literacy and stock prices in choosing investment decisions in the digital era so that you know about the objectives, risks and rate of return on investment. The writing method used by the author is a literature review sourced from journal references from 2018-2023 related to the theme of understanding capital market literature, stock prices and investment decisions. Based on the results of the literature review carried out, understanding capital market literacy and stock prices is very important in choosing investment decisions. This is proven by the results of this research, namely, by providing an understanding of capital market literacy and stock prices, investors in the digital era will be greatly helped in making decisions to avoid losses and gain profits with low risk. On the other hand, investors who are not influenced by the variables of understanding capital market literacy and stock prices have a tendency not to consider the risks that will be faced in the future in the shares they invest in.
Eksplorasi Motivasi Minat Mahasiswa Akuntansi Berinvestasi Di Pasar Modal Fauziah, Putri
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 1 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i1.715

Abstract

This study aims to determine the influence of capital market socialization, capital market knowledge, and capital market learning motivation on accounting students' interest in capital market investment. This research focuses on how capital market socialization, learning motivation, and knowledge affect students' interest in investing in the capital market. To explore experiences, viewpoints, and social dynamics that can influence students' investment decisions, this study uses a qualitative type of research. The results of in-depth interviews with 25 accounting students with capital market investment experience show that information about capital markets comes from formal and informal sources, including peers, family, and personal experience. Students' interest in investing is significantly shaped by their learning motivation, both internal and external. In addition, the development of investment interest is significantly influenced by social interaction and shared experience in studying the capital market through campus socialization activities. The results of this study provide a better understanding of the psychosocial determinants of accounting students' interest in capital market investments. These findings have practical consequences that could guide the creation of more relevant academic curriculum and capital market socialization initiatives on campus. In addition, this study adds knowledge about student investment behavior and the advancement of financial literacy in the younger generation.
Pengaruh Faktor Ekonomi Makro Te Pengaruh Faktor Ekonomi Makro Terhadap Kinerja Saham Di Pasar Modal Global ficeroy, recky
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 1 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i1.723

Abstract

This research investigates the influence of macroeconomic factors, such as inflation, interest rates and the rupiah exchange rate on stock performance in the global capital market. By using careful statistical analysis, this research identifies the relationship and impact of these economic variables on stock price movements on various stock exchanges throughout the world. The findings of this research provide valuable insight for investors and capital market practitioners in anticipating and managing risks and making more appropriate investment decisions amidst the dynamics of the global economy.
Analisis Akuntabilitas Pengelolaan Keuangan Bumdes Safarudin, Agus
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 1 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i1.799

Abstract

This research aims to analyze and describe the accountability of BUMDes financial management in Sungai Jambat village, Sadu subdistrict, East Tanjung Jabung district. This type of research is qualitative research with descriptive data analysis methods where data collection techniques are carried out by means of observation, interviews and documentation. The informants in this research were the village head, BPD chairman, BUMDes coordinator, BUMDes director, secretary, treasurer, and the community. The results of the research show that the financial management of BUMDes Sungai Jambat begins with the planning stage, namely holding a deliberation, which is attended by the BPD chairman, village head, BUMDes administrators, and the RT head as the community representative, then the administration stage, reporting stage and accountability stage which includes all these stages. has been carried out very well and follows applicable laws. In this case, the financial management of BUMDes in Sungai Jambat Village has implemented the principle of accountability which is supported by the principle of transparency, which is proven by the BUMDes management completing monthly income and expenditure information boards, as well as annual financial reporting and accountability reports.
Filsafat Ekonomi Islam (Sebuah Tinjauan Teoritis) Alief, Alief Anshari
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 1 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i1.810

Abstract

Islamic economic philosophy lies in humans with God, nature and other humans. This philosophical dimension is what differentiates Islamic economics from the economic systems of capitalism and socialism. The aim of this research is to examine Islamic economic philosophy in terms of three important parts, namely ontology, epistemology and axiology in Islamic economics. This article was written using a literature study method with a qualitative descriptive approach. The primary data used in this research is data taken from references related to the discussion theme, both from books and journals. The conclusion shows that in Islamic economics, there are normative values ​​which are unique in looking at all existing phenomena and problems so that these normative values ​​also become an important signal to present them in all human economic activities. Thus, Islamic economic philosophy becomes the main basis for humans in meeting their daily needs because all economic activities must go through verification of truth based on rationality and revelation.
Pinjaman Online : Sebuah Respon Hukum Islam dan Hukum Positif Adi, Asriadi Arifin; Irwandi, Irwandi
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 1 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i1.811

Abstract

This digital lifestyle trend has apparently spread to economic problems. The economic needs of society from conventional ones have shifted to utilizing financial technology, especially for generation Z people. Currently, the need to borrow funds is mostly done through fintech platforms which have spread widely in society. Finally, various companies that provide online loan financial services have also spread recently. The aim of this research is to examine the perspective of Islamic law and positive law on illegal online loans as well as legal protection for illegal online loan (Pinjol) users. The method used is a literature method with a normative approach which refers to statutory regulations which examine the rules and regulations related to the legal issue being handled. The results show that illegal online loans from the perspective of Islamic law are invalid. Meanwhile, in positive legal terms in civil law, illegal online lending is a transaction that does not meet the legal requirements of an agreement. In criminal law policy, to date there are no provisions in criminal law involving illegal lending services. As a form of protection for consumers, education and outreach to the public is needed, with the aim of more people understanding about current financial services.
Ekonomi Islam (Sebuah Tinjauan Filsafat: Ontologi; Epistemologi; Aksiologi) nahlah, nahlah; Arifin, Asriadi; Markarma, Muh. Ridwan
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 3 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i3.815

Abstract

The purpose of this research is to concretely describe Islamic economic philosophy in terms of three aspects, namely Islamic economic epistemology, Islamic economic ontology and Islamic economic axiology. It is believed that the urgency of the contents of this article can add references for the perfection of Islamic economic research that will continue to be carried out in the future, so it is hoped that this article can become an additional reference in this research. This literature research takes written content from research that has been carried out previously and then elaborates it with current thinking until conclusions are drawn that show the substance of the current written content. The conclusion shows that the essence of science is based on aspects of objectives (ontology), methods of searching for truth (epistemology) and scientific values ​​(axiology), all of which are inherent in Islamic economic philosophy and it is a certainty that the main reference is sourced from the Qur'an and Hadith is a fundamental teaching that contains normative and positive values ​​in finding solutions to the economic problems faced.
Determinan Kesuksesan Sistem Informasi Akuntansi: Studi Persepsional di Lembaga Pendidikan Dasar Muhammadiyah Virana, Tiara Anindya; Sutopo, Bambang
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 1 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i1.912

Abstract

This study aims to identify the factors that influence the success of Accounting Information Systems (AIS) in Muhammadiyah primary education institutions.The perceptual approach is used to measure the opinions of AIS users. The research method used was a survey through questionnaires distributed to 100 respondents from various Muhammadiyah elementary schools in Surabaya city. Data analysis was conducted using descriptive statistical methods and Partial Least Square to identify the main factors of AIS success. The results showed that information quality had no significant effect on satisfaction and use of accounting systems, while service quality also had no significant effect on satisfaction and system quality had no significant effect on the use of accounting information systems. This study provides recommendations for improving accounting information systems in basic education institutions and provides practical insights by providing theoretical insights into the key factors that influence the successful implementation of such systems.
Analisis Implementasi Akuntansi Sektor Publik dalam Sistem Keuangan di Desa Meranti Bunting Afriyeni, Puji; fitriani, Anisa; Mawaddah, Arifah; Saputri, Oktavia
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 3 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i3.930

Abstract

Akuntansi sektor publik sangat erat kaitannya dengan penerapan dan juga perlakuan akuntansi pada domain publik. Sektor publik itu sendiri lebih luas dan lebih kompleks dari pada sektor swasta. Penggunaan APBD atau dana desa sekarang ini dituntut untuk mempunyai akuntabilitas keuangan yang efisien. Akuntansi pemerintahan berperan penting dalam pengelolaan keuangan sektor publik yang berguna dalam mendukung terwujudnya efisiensi dan efektifitas dalam manajemen keuangan. Penelitian ini dilakukan untuk menganalisis prosedur pelaporan pertanggungjawaban di Desa Meranti Bunting. Jenis penelitian yang dilakukan adalah penelitian deskriptif kuantitatif dengan menggunakan data sekunder. Penelitian ini mempelajari tentang kebijakan akuntansi, proses penganggaran, dan besaran transaksi keuangan pemerintah desa yang lebih kecil dibandingkan dengan pemerintah daerah. Dalam penelitian ini ditemukan bahwa kebijakan yang diterapkan pemerintah Desa Meranti Bunting sudah mematuhi dan dijalankan sesuai dengan peraturan berlaku , kemudian dinilai akuntanbel dalam penyajian laporan pertanggungjawabanya. Serta terdapatnya sistem informasi akuntansi berbasis desa (SISKEUDES) membantu, perangkat desa semakin serius dalam menyusun laporan akuntansi keuangan dana desa.
Pajak Penghasilan Pribadi: Analisis Bibliometric untuk Penelitian ke Depan Satriyo Priyo Handoko; Sutopo, Bambang
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 2 No. 2 (2024): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v2i2.934

Abstract

The application of personal income tax rates in each country in the world varies. Some charge quite high rates, some are moderate, some are small, and there are even countries that don't charge personal income tax. Various factors and reasons lie behind the application of personal income tax rates. In addition, taxes are one of the dominant revenues of a country. In this article, researchers will analyze the distribution and trends of research on Personal Income Tax using the Bibliometric method. This bibliometric study was carried out on the Scopus database. As a result, there are still many opportunities to conduct research on the theme or title of Personal Income Tax.

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