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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 91 Documents
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Analisis Fundamental Makro, Struktur Modal Terhadap Nilai Perusahaan Dengan Struktur Kepemilikan, Kinerja Keuangan, Karakteristik Perusahaan Sebagai Variabel Intervening Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Salma Dewi Ambarsari; Hwihanus Hwihanus
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.v1i3.255

Abstract

By considering the role of intervening variables, such as ownership structure, financial performance, and company characteristics, this study aims to analyze the impact of macro fundamentals, capital structure, and on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The analytical tool used is Smart-PLS and descriptive quantitative methodology. This study states that ownership structure, macro fundamentals, and capital structure insignificantly affect firm value. In addition, an examination of intervening variables reveals that, in contrast to business characteristics, ownership structure and financial performance moderate the relationship between macro fundamentals, capital structure, and firm value. These results imply that macro fundamentals, capital structure, ownership structure, and financial performance should be considered in evaluating firm value. These results highlight the importance of maintaining an ideal capital structure and improving financial performance for firms to increase firm value.
Analisis Fundamental Makro,Fundamental Mikro Terhadap Nilai Perusahaan Dengan Karakteristik Perusahaan,Kinerja Keuangan,Financial Laverage Variable Pada Perusahaan Manufaktur Tahun 2019-2023 Cailah Nasywa A.; Hwianus Hwianus
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.v1i3.256

Abstract

This research aims to analyze and test factors that have the potential to influence company value (Y) using quantitative methods with the Partial Least Square (PLS) approach. The data used comes from 10 manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2023 period. The variables in this research consist of attachment variables, namely company value (Y), and independent variables, such as Macro Fundamentals (Z1), Micro Fundamentals (Z2), Financial Performance (X1), Company Characteristics (X2), and Financial Leverage (X3 ). The analysis technique used is Partial Least Square (Smart PLS). The research results show that Financial Leverage has a positive but not significant influence on company value, while on financial performance it has a negative and not significant influence. Macro Fundamentals do not significantly affect Financial Leverage, but have an insignificant positive effect on company characteristics, financial performance and company value. Micro Fundamentals have a positive and significant effect on Financial Leverage, company characteristics and financial performance, but are not significant on company value. Company characteristics have a negative and significant effect on financial performance and company value. Financial performance has a positive but not significant effect on company value. This research contributes to the literature by providing empirical evidence regarding the factors that influence firm value in the Indonesian manufacturing sector. These findings can be used by investors, financial analysts, and other stakeholders to gain better understanding in making investment decisions.
Pengaruh Audit Teknologi Infomasi Terhadap Kualitas Audit Farah Ashma Nadiyah; Balqis Maharani; Dien Noviany Rahmatika
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.v1i3.278

Abstract

In the ever-growing digital era, auditing has become an increasingly inseparable part of infIn the ever-growing digital era, auditing is becoming an increasingly inseparable part of information technology. The role of technology in auditing has undergone a significant transformation, leading to what we now know as information technology auditing. This phenomenon not only affects how audits are conducted, but also impacts overall audit quality. Aims to determine the effect of information technology on audit quality. Therefore, the author reviewed several previous research journals originating from various sources including Google Scholar, Semantic Scholar, and Garuda Ministry of Education and Culture. Using the SLR method, the author filtered from these sources 50 journals that were appropriate to the topic. The results of this journal research show that there is a contribution between technology and audit quality in increasing audit efficiency, effectiveness and reliability which can influence audit quality.
Kaitan Antara Studi Kelayakan Bisnis Dengan Hukum Ekonomi Syariah Ade Zuki Damanik
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.v1i3.279

Abstract

A study of business validity can help to understand the legal and regulatory structures that govern the operation of a sharia business, while sharia economic law can provide valuable perspectives on the principles and rules that govern business operations. Understanding the relationship between these two fields can help identify potential challenges and opportunities for sharia, as well as help to identify best practices and case studies that can help Sharia overcome challenges and take advantage of opportunities. This type of research is a descriptive qualitative approach by applying library research methods (library research). The results of the research are used as a determining factor in choosing or rejecting an idea or proposal for a project or undertaking being planned. Meanwhile, Shariah economic law refers to an economic legal system based on Islamic principles and values. In the study of business viability, there are several evaluation factors that need to be considered, such as legality, marketing, and financial aspects. In the context of Shariah economic law, there are several principles that include the Foundations of Mu'awanah, Musyarakah, Manfaah, Antarodhin, Adamul Gharar, Musawah, Ash Shiddiq, Ownership, Governance, and Bir wa Taqwa.
Optimasi Proses Bisnis Akuntansi Melalui Tahapan System Development Lifecycle Yang Efisien O.Feriyanto; Riska Saumira Amanda; Citra Rahayu; Lusiana Lusiana; Okeu Kusmayanti; Shalma Ayu Miranda P
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.v1i3.289

Abstract

This research focuses on optimizing accounting business processes through efficient stages of the System Development Lifecycle (SDLC). SDLC is a framework used to plan, develop, test, and maintain accounting information systems. In this study, each stage of the SDLC is analyzed to identify steps that can enhance the efficiency and effectiveness of accounting systems. The research method used is SDLC with a Waterfall approach, involving the stages of planning, analysis, design, implementation, testing, and maintenance. The results show that applying a structured SDLC can help companies manage accounting data more effectively, increase accuracy, reduce errors, and speed up accounting processes. This optimization also includes selecting the appropriate SDLC model, such as Waterfall and Prototype, based on the specific needs of the project and business environment. Thus, this research is expected to provide practical guidance for companies in optimizing their accounting business processes.
Transformasi Kebijakan Ekonomi Berdasarkan Ijtima Komisi Fatwa Mui Se-Indonesia VIII : Solusi Menuju Kemandirian Ekonomi Nasional Zaenol Hasan
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 2 (2024): April: 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.v1i3.369

Abstract

This study analyses the transformation of economic policy based on the results of the 8th Ijtima Ulama of the Indonesian Fatwa Commission which aims to achieve national economic independence. This policy focuses on strengthening the use of domestic products, empowering UMKM, protecting the national workforce and strengthening the Sharia Economy. A qualitative approach was used to explore the views of economic experts regarding the implementation of the policy. The results show that the use of domestic products, empowerment of UMKM, and protection of national labour are strategic steps to reduce economic inequality and improve people's welfare. This study underlines the importance of synergy between the government, businesses and the community in creating a fairer and more inclusive economic system, based on sharia principles, to achieve sustainable economic independence. The findings provide concrete recommendations for the development of more effective and equitable economic policies.
Kelompok Usaha Bersama dan Perekonomian Masyarakat Dalam Pandangan Hukum Ekonomi Syariah Agung Hermantono
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 1 (2024): 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.v1i1.444

Abstract

The quality of Human Resources (HR) was something that was repeatedly emphasized by the president at the beginning of his second term. Strong and competitive Human Resources (HR) are the key to investment and an economy that continues to increase, the government in this case is fully concentrating on developing Human Resources (HR) (Interview with President Joko Widodo, quoted from BBC news Indonesia on 13 February 2020). Minister of Finance Sri Mulyani Indrawati said that the quality of human resources (HR) in the fields of sharia economics and finance needs to be improved, especially through the field of education. Currently there are 40,000 human resources (HR) in Indonesia who have competence in the field of sharia economics to work in this industry every year.
Penerapan Praktik Akuntansi di Dinas Perindustrian dan Perdagangan: Studi Literatur Siti Ramadhani Saragih; Nurlaila Nurlaila
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 4 (2024): Oktober : 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.v1i4.478

Abstract

The Department of Industry and Trade (Disperindag) plays a crucial role in advancing the industrial and trade sectors at the local level. However, the implementation of accounting practices in government institutions often faces various significant and complex challenges. This literature study aims to present a comprehensive analysis of the application of accounting practices at the Department of Industry and Trade (Disperindag) by exploring various aspects of the accounting system implemented in the institution. This research employs a literature study method. In general, the accounting system applied at Disperindag has adhered to the applicable government accounting principles, including transaction recording, budget management, and reporting in accordance with established standards. However, there are several practices that need to be updated to align with the latest standards in order to enhance compliance. Although the financial reporting procedures are quite good, there are shortcomings in terms of speed and accuracy that can affect data-driven decisions. Budget management also faces challenges that require adjustments to enhance efficiency and effectiveness; recommendations for improving the accounting system at the Department of Industry and Trade are suggested. The increase in training for accounting staff is considered crucial to ensure they have a better understanding of regulations and best practices. In addition, updates in information technology are expected to accelerate and simplify the financial reporting process. A revision of the reporting and budget management procedures is also necessary to enhance the efficiency and effectiveness of budget utilization. The implementation of these recommendations is expected to improve the quality of the accounting system at the Department of Industry and Trade, enhance transparency and accountability, and support the achievement of the agency's strategic goals more effectively. Thus, financial management at the Department of Industry and Trade can become more optimal and contribute to sustainable economic development.
Analisis Penerapan Standar Akuntansi Keuangan Entitas Usaha Mikro Kecil dan Menengah (SAK- EMKM) Toko Queen Roti Kecamatan Oebobo Kota Kupang Maria Marsela Nasrani; Petrus E. De Rozari; Yohanes Demu
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 4 (2024): Oktober : 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.v1i4.506

Abstract

This study aims to determine the presentation of financial statements based on SAK EMKM at Queen Roti Shop. This research was conducted on MSMEs of Queen Roti Shop located on Jl. Piet A Tallo, Liliba, Oebobo District, Kupang City, East Nusa Tenggara. The type of data of this research is quantitative descriptive using qualitative data related to the implementation of SAK EMKM in financial statements. Data collection uses interviews, documentation, and observation. The results of the study provide an overview that (1) the financial statements of the queen Roti store have a transaction of incoming and outgoing money. When compared to SAK EMKM, financial statements are formed based on Income Statements, Financial Position Statements, and Notes on Financial Statements. (2) The Queen Roti Shop has not used the guidelines in accordance with the SAK EMKM, so the researcher prepared a financial report for the Queen Roti Shop in accordance with the SAK EMKM guidelines.
Pengaruh Kualitas Pelayanan dan Biaya Penitipan (Ujrah) Terhadap Kepuasan Nasabah Gadai Emas: Studi Kasus Pada Pegadaian Syariah UPS Manggis Bukittinggi Mariatul Qoftia; Novera Martilova
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 4 (2024): Oktober : 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.v1i4.510

Abstract

The aim of this research is to determine "the influence of deposit fees (ujrah) and service quality on gold pawn customer satisfaction at the Bukittinggi Syariah Pegadaian". This investigation uses quantitative methodology, specifically an associative approach. The sample size is determined by the size of the population; because the number of individuals in the population was less than 100, the entire sample was used. Primary data was collected from respondents through distributing questionnaires. Meanwhile, multiple linear regression, classical assumption testing, and hypothesis testing were used to analyze the data. The results of hypothesis testing show that gold pawn customer satisfaction at sharia pawnshops is influenced simultaneously by the variables of service quality and deposit fees (ujrah). This is supported by a significant value of 0.025 <0.05. With a value of 0.042 <0.05, the service quality variable has a partially significant effect on consumer satisfaction with gold pawning at sharia pawnshops. With a significance level of 0.020 <0.05, the deposit cost variable (ujrah) has a significant effect on consumer satisfaction with gold pawning at sharia pawnshops. Based on the findings of this research, it can be concluded that service quality and deposit fees (ujrah) influence consumer satisfaction with gold pawning at sharia pawnshops by 10.9%. The remaining 89.1% is caused by foreign variables.

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