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Jurnal Pajak dan Analisis Ekonomi Syariah
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 3046871X     EISSN : 30469260     DOI : 10.61132
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
Jurnal Pajak dan Analisis Ekonomi Syariah (JPAES) merupakan jurnal yang dikhususkan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Januari, April, Juli, dan Oktober. Misi Jurnal Pajak dan Analisis Ekonomi Syariah (JPAES) adalah untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Ekonomi,Ilmu Perpajakan dan Akuntansi, sebagai wadah bagi para dosen, guru, peneliti dan praktisi di bidang Ekonomi dan Manajemen dari seluruh Indonesia, dalam melakukan pertukaran informasi mengenai hasil penelitian terbaru yang telah dilakukan.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 79 Documents
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Potensi Zakat Hasil Perkebunan Kelapa Sawit di Desa Suka Maju Kecamatan Mandiangin Timur Kabupaten Sarolangun Indah Damayanti; Maulana Yusuf; Ogi Saputra
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 1 (2025): Januari: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i1.816

Abstract

Crop and fruit crops are one type of zakat that must be paid. In the implementation of zakat for oil palm farmers in Suka Maju Village, East Mandiangin District, Sarolangun Regency, there are already some oil palm farmers who pay zakat for oil palm. However, some oil palm farmers do not understand agricultural zakat so they do not carry out their zakat obligations and they also think that the income they receive is small. The aim of this research is to describe the implementation of zakat from oil palm plantations and analyze the potential for zakat from oil palm plantations in Suka Maju Village, East Mandiangin District, Sarolangun Regency. The type of research used in this research is qualitative research. Data collection techniques using observation, interviews and documentation. The analytical method used was Miles and Huberman's theory, namely Data Collection, Data Reduction, Data Presentation, and Conclusion and Verification. The results of the research concluded that: (1) The implementation of zakat on oil palm plantations in Suka Maju Village shows diversity in the application of the conditions, calculations and amounts of zakat issued by farmers where in its implementation, the amount of zakat issued does not show conformity with these calculations; (2) The potential for zakat from oil palm plantations in Suka Maju Village, East Mandiangin District, Sarolangun Regency based on calculations on 43,000 Kg of harvest on 43 Ha of land with a natural irrigation system is IDR. 6,950,000/month.
The Evolving Relationship Between Corporate Governance and Corporate Strategy: A Comprehensive Literature Review Seger Santoso; Dadang Irawan
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 1 (2025): Januari: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i1.820

Abstract

This qualitative literature review explores the evolving relationship between corporate governance and corporate strategy, focusing on recent insights and identifying future research directions. Drawing on a comprehensive analysis of studies from 2023–2024, the review highlights the pivotal role of governance mechanisms—such as board composition, accountability frameworks, and sustainability integration—in shaping strategic decision-making. Key findings reveal the increasing importance of diversity, long-term ownership structures, and adaptive governance practices in addressing global challenges. Furthermore, the study synthesizes the impacts of governance on strategic outcomes, emphasizing areas requiring further empirical exploration, such as the intersection of sustainability and innovation. This review contributes to the academic discourse by offering a consolidated perspective on governance-strategy dynamics while providing a roadmap for future research endeavors. Limitations and avenues for advancing the theoretical and practical understanding of this critical relationship are also discussed.
The Impact of Strengthened Tax Enforcement on Corporate Cash Holdings: A Review of Literature and Empirical Evidence Yessica Amelia; Muhammad Rizal
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 1 (2025): Januari: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i1.821

Abstract

This qualitative literature review examines the impact of strengthened tax enforcement on corporate cash holdings, synthesizing findings from recent empirical studies. The review highlights that enhanced tax enforcement prompts firms to adopt precautionary cash management strategies, often resulting in higher cash reserves to mitigate tax-related risks. Key factors influencing this relationship include firm size, governance quality, industry characteristics, and jurisdictional tax policies. Cross-country comparisons reveal significant variations, with institutional frameworks playing a crucial role in shaping corporate responses. While stricter enforcement ensures compliance, it may inadvertently constrain investment and operational efficiency due to increased liquidity demands. This study underscores the complexity of corporate financial decision-making under tax enforcement pressures and identifies gaps for future research, particularly in emerging markets.
Environmental Risk Management and Audit Costs: A Review of Literature on the Role of Stringent Environmental Policies Muhammad Rizal; Yessica Amelia
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 1 (2025): Januari: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i1.822

Abstract

This qualitative literature review explores the impact of stringent environmental policies on environmental risk management and audit costs. It investigates the evolving role of environmental regulations in shaping corporate risk management strategies, particularly focusing on how businesses address environmental risks and the associated costs of audits. The review synthesizes findings from various studies, highlighting the importance of integrating environmental risk management into corporate governance structures to mitigate financial and legal risks. It also emphasizes the necessity of environmental audits in ensuring compliance with regulatory frameworks, despite their associated costs. The review concludes that while the initial costs of environmental audits may be high, their long-term benefits, including regulatory compliance, risk reduction, and improved stakeholder relations, justify the investment. Future research should address the challenges faced by SMEs and explore the geographical and sector-specific differences in managing environmental risks.
Exploring the Relationship Between Internal Governance and CSR Performance: Insights from Literature and Emerging Trends Dadang Irawan; Benardi Benardi
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 1 (2025): Januari: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i1.824

Abstract

This qualitative literature review explores the relationship between internal governance mechanisms and corporate social responsibility (CSR) performance. Drawing insights from recent studies, the review identifies key governance elements—such as board independence, ethical leadership, and audit committees—that enhance CSR outcomes by fostering accountability and stakeholder alignment. Additionally, emerging governance trends, including digital tools and ESG integration, are examined to understand their impact on CSR performance. Comparative analysis highlights the contextual differences across industries and regions, emphasizing the role of cultural, regulatory, and institutional factors in shaping governance-CSR dynamics. The findings underscore the importance of robust and context-specific governance strategies to optimize CSR initiatives and achieve sustainable development. This review also discusses its limitations and suggests directions for future research, including the integration of emerging technologies and sector-specific analyses.
The Impact of Corporate Social Responsibility Disclosure on Mergers and Acquisitions: A Literature Review of Market Reactions and Long-Term Performance Benardi Benardi; Ngadi Permana
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 1 (2025): Januari: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i1.829

Abstract

This literature review examines the impact of Corporate Social Responsibility (CSR) disclosure on mergers and acquisitions (M&A), focusing on market reactions, post-merger integration, and long-term performance. The review reveals that CSR disclosure often leads to positive market reactions, fostering investor confidence and increasing stock prices during M&A announcements. Furthermore, CSR practices contribute to smoother post-merger integration by aligning organizational cultures and fostering trust. Over the long term, companies that integrate CSR into their strategies generally experience enhanced brand value, customer loyalty, and competitive advantage. However, the effectiveness of CSR disclosure depends on its authenticity and strategic alignment with corporate goals. The review also highlights the need for further research in emerging markets and the exploration of qualitative approaches to deepen understanding of CSR’s role in M&A.
Pengaruh Kualitas Produk, Cita Rasa dan Kemasan Produk terhadap Keputusan Pembelian Ampyang : (Survei Pada Perusahaan Ampyang Pak Mino di Kecamatan Pracimantoro) Royan Saputra; Sumaryanto Sumaryanto
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 2 (2025): April: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i2.892

Abstract

The purpose of this research is to  analyze (1) the significance of the influence of product quality on purchasing decisions at Ampyang Pak Mino in Pracimantoro, (2) the significance of taste on purchasing decisions at Ampyang Pak Mino in Pracimantoro, (3) the significance of product packaging on purchasing decisions at Ampyang Pak Mino in Pracimantoro. The sample for this research is an unknown number of buyers of Ampyang Pak Mino. The population of this study was 100 people. The data collection technique for this research uses a questionnaire. The data analysis technique used is multiple regression analysis, t test, F test and coefficient of determination test (R2). The research results show that: (1) product quality has a significant influence on purchasing decisions at Ampyang Pak Mino in Pracimantoro, (2) taste has a significant influence on purchasing decisions at Ampyang Pak Mino in Pracimantoro, (3) product packaging has a significant influence on purchasing decisions at Ampyang Pak Mino in Pracimantoro.
Pengaruh Literasi Keuangan, Inovasi Produk dan Harga terhadap Kinerja Keuangan : (Studi Kasus pada UMKM Kuliner di Alun-Alun Sukoharjo) Bela Tri Widhiastuti; Edi Wibowo; Dorothea Ririn Indriastuti
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 2 (2025): April: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i2.894

Abstract

The purpose of this research is to analyze the influence of financial literacy on the financial performance of Culinary MSMEs, product innovation on the financial performance of Culinary MSMEs and price on the financial performance of Culinary MSMEs. This research is a survey of Culinary MSMEs in Alun-alun Sukoharjo. This research used a sample of 100 people with a sampling technique using purposive sampling. Data collection techniques use library research. The data analysis technique uses multiple linear regression analysis methods, t test, f test, and determination test. The research results show that financial literacy has an influence on the financial performance of Culinary MSMEs, product innovation on the financial performance of Culinary MSMEs and price on the financial performance of Culinary MSMEs.
The Balance Of The Money And Goods Markets From An Islamic Economic Perspective Febrian Maulana Putra; Syamsul Hilal; Hanif Hanif
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 2 (2025): April: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i2.912

Abstract

This study aims to determine the balance of the money and goods markets from an Islamic economic perspective. The research method used is the study of literature from articles, papers, books, and other sources that support the problem under study. The results of this study indicate that Islamic economics states that when prices are fixed, income and interest, or the expected rate of profit, are at a level that balances the commodity market and the money market. The equilibrium level of income and welfare is at the intersection of the IS and LM curves, using the interest rate and the expected rate of return. In Islamic economics, a similar mechanism occurs in the economy that income and the anticipated rate of return lead to the equilibrium level. However, as previously mentioned, changes in income do not directly cause changes in the money market interest rate, which creates a balance between the demand for money and the money supply. Therefore, the interest rate on the interest income panel can only be determined by the IS curve without the LM curve. In other words, the interest rate always appears on the IS curve but can also occur outside the LM curve.
Relevansi Pemikiran Ibnu Khaldun Tentang Siklus Ekonomi dan Pajak dalam Konteks Ekonomi Modern Pipit Pipit; Nuri Kamilatul Pikriyyah; Wafa Jannatul Mawa; Lina Marlina
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 2 (2025): April: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i2.926

Abstract

Ibn Khaldun's thoughts in Muqaddimah on economic cycles and taxation remain relevant in the context of modern economics. He explains that the growth and decline of a nation's economy follow a cyclical pattern, where imbalanced fiscal policies can accelerate the downfall of a civilization. Ibn Khaldun emphasizes the importance of fair and proportional taxation to avoid hindering societal productivity and investment. His views on the impact of taxation on the economy align with the Laffer Curve concept, which states that excessively high taxes can actually reduce state revenue. This study employs a literature review method to analyze Ibn Khaldun’s thoughts and their relevance to modern economic systems and fiscal policies. The findings indicate that his ideas can serve as a foundation for formulating sustainable Islamic economic policies. By applying the principles of balance between taxation, production, and societal welfare, a nation can maintain long-term economic stability. Therefore, Ibn Khaldun's thoughts remain relevant as a reference for contemporary economic policies, particularly in addressing economic disparities and preventing financial crises.

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