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Ekonomi Keuangan Syariah dan Akuntansi Pajak
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30468817     EISSN : 30468124     DOI : 10.61132
Core Subject : Economy, Education,
Economics, Econometrics & Finance Mathematics Other
Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP) 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 Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP) 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 : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 103 Documents
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Analisis Efektivitas Sistem Pengendalian Internal pada Divisi Personalia : (Studi Kasus PT. Sendang Derma Pesona) Ivan Erlangga; Ika Ismatul Hawa; Miftha Aulia Rahma; Naysya Indriamy; Eka Indah Trisnawati; Silvia Athikasuri; Dirvi Surya Abbas
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 3 No. 1 (2026): Januari : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP) 
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v3i1.2062

Abstract

This study aims to analyze the effectiveness of the internal control system in the Personnel Division of PT Sendang Derma Pesona in supporting effective, efficient, and well-governed human resource management. The background of this research is based on the importance of internal control systems in preventing administrative errors, reducing the risk of fraud, and ensuring compliance with labor regulations, particularly in personnel and payroll functions. This study employs a descriptive qualitative approach using an operational audit method. Data were collected through questionnaires, interviews, and document observation covering recruitment procedures, personnel data management, employee transfers, authorization processes, as well as payroll and bank reconciliation procedures. The results indicate that, in general, the internal control system in the Personnel Division has been implemented adequately, as reflected by complete personnel documentation and multi-level authorization in decision-making processes. However, several weaknesses were identified, including the lack of proper segregation of duties between payroll preparation and salary payment, the absence of regular bank reconciliation, and the continued use of manual personnel archive management. These weaknesses indicate that the internal control system still needs to be strengthened to minimize the risk of errors and improve the efficiency of personnel administration. The findings of this study are expected to provide practical implications for management in improving internal control policies and procedures to support better corporate governance and sustainable organizational performance.
Analisis Indikasi Manajemen Laba pada Perusahaan yang Dikenai Suspensi Akibat Keterlambatan Publikasi Laporan Keuangan Tahunan Kornelia Er Lines; Tri Joko Prasetyo
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 3 No. 3 (2026): Juli: Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v3i3.2439

Abstract

This study aims to examine differences in earnings management between firms subject to trading suspension due to delayed financial reporting and firms that reported their financial statements on time. Earnings management is measured using the F-Score model. The study population consists of all firms listed on the Indonesia Stock Exchange during the 2021-2024 period. Using purposive sampling, 108 observations were obtained, including 33 from suspended firms and 75 from firms that reported on time. Hypothesis testing was conducted using the Mann-Whitney U test to compare the F-Score and its seven components: RSST accruals, change in receivables, change in inventory, soft assets, change in cash sales, change in return on assets (ROA), and securities issuance. The results of this study indicate that firms with delayed financial reporting exhibit a higher level of earnings management than firms that reported their financial statements on time. This difference is primarily reflected in higher values of change in cash sales and securities issuance, while no significant differences were found in RSST accruals, change in receivables, change in inventory, soft assets, or change in return on assets (ROA) between the two groups.
Persepsi Mahasiswa Prodi Ekonomi Syariah Sekolah Tinggi Agama Islam (STAI) Sangatta dalam Kemudahan Penggunaan Quick Response Code Indonesian Standard (QRIS) Mohammad Rizki Ramadhan; Imrona Hayati; Ajis Supangat
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 3 No. 3 (2026): Juli: Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v3i3.2457

Abstract

The development of information technology has driven the transformation of payment systems from conventional methods to digital payments, one of which is through the Indonesian Standard Quick Response Code (QRIS). This study aims to determine the perceptions of students in the Sharia Economics Study Program at Sekolah Tinggi Agama Islam Sangatta (STAI) regarding the ease of using QRIS. This study uses a qualitative approach with field research. Data were obtained through interviews, observations, and documentation of 20 students as informants. Data analysis techniques were carried out through data condensation, data reduction, data presentation, and verification, with validity testing using triangulation. The results showed that students had a positive perception of the ease of using QRIS. At the stimulus acceptance stage, the majority of students were able to accept and understand information about QRIS well. At the comprehension stage, students understood the steps for using QRIS and had used it in their daily transaction activities. At the evaluation stage, students expressed satisfaction because QRIS was considered easy, fast, and practical, even though there were still technical obstacles such as internet network disruptions. Overall, this study concluded that QRIS was perceived as an easy, efficient payment method that suited students' needs in conducting digital transactions.

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