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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 92 Documents
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Pengaruh Manajemen Keuangan dan Efikasi Diri Terhadap Intensi Berwirausaha Mahasiswa Prodi Manajemen Keuangan Syariah Universitas Islam Negeri Sulthan Thaha Saifuddin Jambi Rendi Rostan; Titin Agustin Nengsih; Muhammad Ismail
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.183

Abstract

An entrepreneur must be perceptive and know how to seize opportunities. Business opportunities exist in all aspects of society and in all economic activities. Therefore, the key to spotting opportunities is creativity. The relationship between entrepreneurship, economic growth, and job creation is becoming increasingly relevant, as various studies indicate a positive correlation between entrepreneurship and economic growth. Ogunlana's study, cited from the setneg.go.id website, found that entrepreneurship can play a crucial role in achieving economic growth for countries to overcome economic crises. He asserts that entrepreneurship can generate jobs, foster innovation, increase production, and diversify sources of economic income by promoting the development of SMEs. This research aims to identify the factors influencing entrepreneurial intentions among students at the Faculty of Islamic Economics and Business at UIN STS Jambi. The results show that financial management significantly affects entrepreneurial intentions among students with a significance level of 0.001. Self-efficacy significantly affects entrepreneurial intentions among students with a significance level of 0.000. Simultaneously, it was found that financial management and self-efficacy together significantly affect entrepreneurial intentions with a significance level of 0.000.
Pengangguran dalam Perspektif Islam Yolanda Kirana Sari; Agung Rizkiyan; Apriza Apriza
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.185

Abstract

Unemployment is a significant economic problem that can affect society's well-being. In an Islamic economic perspective, unemployment is viewed through the lens of social justice, equitable distribution of wealth, and other sharia principles. The causes of unemployment in an Islamic economy include unfair distribution of wealth, lack of relevant education and skills, injustice in the conventional interest-based financial system, and economic and political instability. To overcome unemployment, Islamic economics offers solutions through the effective implementation of zakat, alms and waqf, the use of profit-sharing-based financial instruments such as mudharabah and musyarakah, as well as investment in education and skills training. The government also plays an important role in creating an environment that supports job creation through fair and stable policies. Encouraging entrepreneurship through training and access to capital is also an effective strategy in reducing unemployment. This holistic approach not only aims to reduce unemployment levels, but also to create a more just and prosperous society in accordance with Islamic economic principles.
Pengaruh Pertumbuhan Ekonomi Dan Pengangguran Terhadap Kemiskinan Di Provinsi Sumatera Selatan Pada Tahun 2019-2023 Tini Febriani; Salman Allamsa; Widi Anggraeni; Muhammad Kurniawan
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.192

Abstract

This research aims to determine the effect of economic growth and unemployment on poverty in South Sumatra Province in 2014-2023. This research uses a quantitative method which is a scientific approach to managerial and economic decision making. The analytical method used in this research is the multiple linear regression analysis method using an analysis tool, namely the Eviews 2010 program to facilitate data processing. The data used in this research is secondary data, secondary data was obtained from the Central Statistics Agency of South Sumatra Province for the period 2014 to 2023. The type of data used in this research is time series data, namely time series data. . The research results show 1) Economic Growth has an insignificant positive effect on Poverty. 2) Unemployment has an insignificant negative effect on poverty. 3) Economic Growth and Unemployment together have a positive and significant effect on Poverty.
The Dynamics of Al Wadi'ah Al Mashirifiyyah in Islamic Banking: Theory and Implementation Feni Anjani; Eka Rodiyah Sri Wulandari; Alfika Safitri; Zaitun Qamariah
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.199

Abstract

This article discusses the dynamics of Al Wadi'ah Al Mashirifiyyah in the context of Islamic banking, with a focus on the theory and implementation of the concept. This literature review explores the origins, basic principles, and practical application of Al Wadi'ah Al Mashirifiyyah in the Islamic banking industry. Through a comprehensive literature analysis, this article evaluates the effectiveness and challenges faced in the implementation of Al Wadi'ah Al Mashirifiyyah. The results of the study show that although this concept offers many benefits, there are also a few challenges in its application that require further attention. This article aims to provide a deep and useful insight for practitioners and academics in the field of Islamic banking.
Analisis Akuntansi Manajemen Sektor Publik Di Kantor Desa Sei Rotan Aisyah Fadilah Lubis; Putri Kumala Dewi Lubis; Indriana Dachi; Rina Rina
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.200

Abstract

Public sector management accounting is a system that provides accountability information and management control for the government and society. This system serves as an information tool that provides transparent, accurate, and accountable financial reports, so that the public can understand the use of public funds and increase trust in this Sei Rattan Village Office.In public sector management accounting, transparent and accurate public financial reports are used as the main instrument for creating public accountability. These reports are used in the management control process, from strategic planning to performance reporting. In addition, public sector management accounting also functions as a supervisory tool carried out by internal parties at the Sei Rotan Village Office in an open and continuous manner. Thus, public sector management accounting has an important role in increasing transparency and accountability at the Sei Rotan Village Office, as well as increasing public trust in the Sei Rotan Village Office. Therefore, the active role of the Sei Rotan Village Office and the community in increasing the use of transparent and accurate financial reports is needed to increase transparency and accountability in the public sector.
Pengaruh Rating dan Ulasan Pelanggan di E-commerce Terhadap Keputusan Pembelian Skincare Somethinc pada Konsumen di Prambon Imamatuz Zakiyah; Afifatus Sholikhah; Ummi Lathifatus Sholichah; Nur Qomariyah; Nuriya Sinta Dewi; Heni Nur Aidah; Sandy Bramantyo
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.205

Abstract

The evolution of technology has changed consumer behavior, especially in terms of online shopping in e-commerce, which has resulted in marketplace platform competition increasing significantly. This study aims to examine the effect of customer ratings and reviews on purchasing decisions on Somethinc skincare products in Prambon sub-district, Sidoarjo Regency. This research adopts quantitative methods. Data were analyzed using SPSS software. The results showed that there was a positive and significant influence between ratings on purchasing decisions, as well as customer reviews also showed a positive and significant influence on purchasing decisions for Somethinc products in e-commerce.
Strategi Pemasaran Syariah Dalam Meningkatkan Minat Beli Konsumen Di Kafe Safira Desa Peninjauan Kecamatan Maro Sebo Ulu Kabupaten Batang Hari Elly Jupridah; Maulana Yusuf; Solichah Solichah
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.209

Abstract

This research aims to (1) determine sharia marketing strategies in increasing consumer buying interest carried out by Safira cafe owners in the reviewing village of Mare Sebo Ulu sub-district, Batang Hari district. (2) To find out the obstacles faced in efforts to increase consumer buying interest at Safira Cafe. This research uses descriptive qualitative methods. The data collection technique in this research uses observation, interview and documentation techniques. The theory used in this research is the theory put forward by Abuznaid formulating the definition of sharia marketing, namely, wise decisions in order to satisfy customer needs through good behavior, providing healthy products or services (halalan thoyyibah) with the approval of both parties (seller and buyer). ) in order to achieve material and spiritual prosperity, this world and the hereafter through an ethical world. Apart from that, the theory used by Kotler, marketing is a way in which companies involve consumers, build good relationships with consumers and create value for consumers, so as to get good value or response from consumers in increasing profits and consumer feedback. The 4P marketing strategy used is, product, price, place and promotion. The results of this research show that, the marketing strategy carried out by Safira Cafe to increase revenue is with product strategies starting from improving the quality of the products presented, product health, product cleanliness and product halal. Pricing strategy, Safira Cafe has set affordable, relatively cheap prices. The prices offered by Safira Cafe are affordable and cheap in accordance with the economy of the community in the review village and are suitable for all teenagers and adults. Place strategy, safira cafe prioritizing the cleanliness of the place and consumer comfort while at the Safira Cafe. Promotional strategy, Safira Cafe does not promote via social media, only promotes by word of mouth, but quite a few people already know about the existence of Safira Cafe. Meanwhile, the income earned by Safira Cafe is still relative or fluctuating, namely depending on the number of visitors.
Membangun Kepercayaan Masyarakat Terhadap Bank Syariah: Sebuah Tinjauan Literatur Tentang Strategi dan Tantangan Frandika Situmorang; Eza Syahbana; Jeane Alisya; Hasyim Hasyim
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.215

Abstract

In the era of globalization and modern economic development, the Islamic banking industry has become one of the fastest growing sectors in Indonesia. Nevertheless, there are still challenges in building public trust in the Islamic banking system. This article aims to review the literature related to strategies and challenges in building public trust in Islamic banks. Through a comprehensive literature review, this article explores the factors that influence public trust, such as sharia principles, transparency, and quality services. In addition, the article also analyses the challenges faced by Islamic banks, such as public perception, lack of understanding, and competition with conventional banks. By identifying existing strategies and challenges, this article provides valuable insights for the Islamic banking industry, academics, and policymakers in an effort to increase public trust and foster sustainable growth within the sector.
Analisis Praktik Pemasaran Afiliasi Pada Platform E-Commerce Tinjauan Dalam Perspektif Hukum Ekonomi Syariah Nur Fitriyani; Moh. Mukhsin
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.232

Abstract

Major changes across various sectors, particularly in technology, are driven by the era of the fourth industrial revolution and globalization. The adoption of digital technology in business economic activities has become crucial in this digital era. In Indonesia, the use of digital technology in business has proven its vital role in the local and global economy, as reflected in the increasing number of startups. The shifting consumer behavior, increasingly dependent on the internet, creates new opportunities, such as the rising popularity of Affiliate Marketing. Affiliate marketing, especially on e-commerce platforms like Shopee, provides additional income to content creators and the general public by promoting products. This research focuses on analyzing the application of principles of Islamic economic law in the practice of Affiliate Marketing on Shopee. Through the implementation of Islamic principles, a harmonious cooperation between economic and moral aspects in modern business can be created.
Pengaruh Brand Image dan Kualitas Produk terhadap Keputusan Pembelian Produk Motor Matic Honda Muhammad Faturrahman Rifai Rahmat; Moh. Mukhsin
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.241

Abstract

This study aims to identify the impact of brand image and product quality on Honda's matic motorcycle purchase decisions, viewed from an Islamic perspective. This study was conducted at Sultan Ageng Tirtayasa University with a population consisting of students majoring in Sharia Economics. The type of research conducted is quantitative descriptive, with sampling using probability sampling techniques. The study findings indicated that the decision-making process is influenced by both the brand image and the quality of the product in tandem to purchase Honda matic motors in Sharia Economics students at Sultan Ageng Tirtayasa University from an Islamic perspective. This finding is supported by the compute's F value of 11,520, which is much larger than the table's F value of 3.15. This indicates The combined impact of brand image and product quality significantly influences the purchasing decision of Honda's automatic motorcycles, especially When viewed from the perspective of Islamic principles within the scope of Sharia Economics.

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