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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 83 Documents
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Reflection of Preparing and Implementing Budgets According to Modern Methods on Government Performance Aqeel Gatea Jabbar; Rawad Kareem Salloomi
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 3 No. 1 (2026): 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.v3i1.1939

Abstract

The study aimed to find out the nature of the budget, know the modern techniques of preparing and implementing the budget, and the consequences of preparing budget based on the modern techniques on performance of government. The descriptive-analytical approach was used to meet the objectives and hypotheses of the research. The data was gathered through a questionnaire whereby 60 questionnaires where distributed to a sample population of accountants working in the Financial Affairs Department at the General Directorate of Education in Wasit Governorate (Iraq), and 57 questionnaires were collected to establish the views of the accountants regarding the effect of preparing and implementing budgets under the modern techniques on the government performance. This paper came up with a number of conclusions. Preparation of the general budget of the state is a technical and political process that involves and is involving different actors in the state. The budget preparation process is a technical process since it involves numerous key calculations that can be used to quantify the anticipated revenues, the cost of activities likely to be obtained in the year and estimation of the planned expenditures. The process of preparing the budget through the traditional ways (line-item budgeting) does not contribute to the optimal planning and budget allocation of the state and, therefore, the fulfillment of the goals laid out by the countries. This paper advises on the need to focus on the current approaches in the budget preparation because they enhance governmental performance, enhance the effectiveness and efficiency of state expenditures, strive to diversify the income, and convert the policies and goals of the state into a definite and actualized reality on the ground, with the help of standards and indicators that modern means of preparing the budget have offered. And to act to modernize the budget system in Iraq, profiteering with the experience of other countries in this domain, and that modernization be a progress, commencing with the budgeting of some ministries or departments within ministries and bodies gradually with the aim of acquiring more experience and expertise, and then meet the impediments which will emerge to proceed to a complete transition.
Perdagangan Bebas dan Peran Negara dalam Perspektif Berbagai Sistem Ekonomi Norhayati Norhayati; Annisa Ariani; Erwan Setyanor
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 3 No. 1 (2026): 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.v3i1.2042

Abstract

Free trade is one of the central issues in the dynamics of the global economy, sparking debates about the extent to which the state should be involved in economic activities. Each economic system holds a different perspective on the relationship between market mechanisms and state intervention. This article aims to analyze the concept of free trade and the role of the state from the perspective of various economic systems, namely liberal, socialist, mixed, and Islamic economic systems. The research method employed is a literature review, examining relevant sources such as books, scholarly journals, and other academic references. The findings indicate that the liberal economic system tends to emphasize market freedom with minimal state involvement, whereas the socialist system positions the state as the main regulator in trade. The mixed economic system seeks to balance the roles of the market and the state, while Islamic economics permits free trade as long as it is conducted in accordance with the principles of ethics, justice, and social responsibility. This article is expected to contribute academically to a better understanding of the differing approaches of economic systems toward free trade and the role of the state in addressing global economic challenges.
Konteks dan Asumsi dalam Perumusan Model Ekonometrika Kebijakan Ekonomi Muhamad Dafian Abidin; Muhammad Zaini; Imrona Hayati
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 3 No. 1 (2026): 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.v3i1.2050

Abstract

This article examines the role of context and underlying assumptions in the formulation of econometric models for economic policy analysis. While econometric models are widely employed to support policy decisions, their construction is often treated as a purely technical process, overlooking the contextual factors that shape variable selection, model specification, and interpretation of results. This study explores how institutional settings, policy objectives, and behavioral considerations influence the assumptions embedded in econometric modeling. By drawing on policy documents, academic literature, and illustrative cases from applied economic research, the article highlights how implicit assumptions may affect the validity and relevance of econometric outcomes. The analysis emphasizes that econometric models are not value-neutral tools but are shaped by theoretical choices and contextual judgments made during their formulation. Understanding these dimensions is crucial to avoid misinterpretation of empirical findings and to enhance the usefulness of econometric analysis in policymaking. The study contributes to the methodological discussion in applied econometrics by encouraging greater transparency and reflexivity in model construction, particularly in the context of economic policy evaluation.      

Page 9 of 9 | Total Record : 83

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