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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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Peningkatan Kinerja Usaha Fotokopi Melalui Optimalisasi Prinsip Ekonomi Syariah M. Khoriul Muttaqin; Nursamsi Nursamsi
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.v1i1.512

Abstract

This study examines the application of sharia economic principles in the photocopying and office stationery (ATK) business in the pesantren environment, focusing on business performance that is not only financially profitable but also has a positive impact on society and the environment. Using a qualitative approach, this study analyzes current business practices as well as strategies that can be applied to integrate sharia values, such as the prohibition of riba, gharar, and maysir. The findings of the study show that the application of sharia economics can improve business performance through capacity building, cooperation with Islamic financial institutions, and technology adoption.
Inovasi Sistem Pengendalian Manajemen dalam Menghadapi Tantangan di Era Digital Eri Kusnanto; Ngadi Permana; Sigit Pramono Hadi
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.v1i4.514

Abstract

This article discusses the importance of innovation in management control systems in the digital era. During the pandemic, significant shifts occurred in business, education, and public services, pushing organizations to adopt new technologies such as artificial intelligence (AI) and cloud computing to enhance efficiency and competitiveness. The article also addresses challenges companies face in managing cybersecurity risks, data privacy, and the need for robust regulations to protect personal information. Additionally, digital technologies like e-learning play a crucial role in facilitating the learning and personal development process, especially during the pandemic. Collaboration between sectors and nations is key to addressing these global challenges.
Pengaruh Efisiensi Modal Kerja Terhadap Profitabilitas pada Perusahaan Sub Sektor Otomotif dan Komponennya yang Terdaftar di ISSI Rella Asri Utami; Novi Mubyarto; Mohammad Orinaldi
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.v1i4.522

Abstract

This thesis aims to determine and analyze the simultaneous influence of cash turnover, accounts receivable turnover, and inventory turnover on the profitability of automotive sub-sector companies and their components listed on the Indonesian Sharia Stock Index for the period 2019-2023. As well as to determine and analyze the partial influence of cash turnover, accounts receivable turnover, and inventory turnover on the profitability of automotive sub-sector companies and their components listed on the Indonesian Sharia Stock Index for the period 2019-2023. This study uses a quantitative approach with secondary data, using panel data regression analysis tools. The results of the conclusions are as follows: 1) The estimation results show that simultaneously the cash turnover, receivables turnover, and inventory turnover variables together have a positive and significant effect on the profitability of automotive sub-sector companies and their components listed on the Indonesian Sharia Stock Index for the 2019-2023 period. 2) The estimation results show that partially the cash turnover variable has a positive and significant effect on the profitability of automotive sub-sector companies and their components listed on the Indonesian Sharia Stock Index for the 2019-2023 period. The receivables turnover variable has a positive and significant effect on the profitability of automotive sub-sector companies and their components listed on the Indonesian Sharia Stock Index for the 2019-2023 period, and the cash turnover variable has a positive and significant effect on the profitability of automotive sub-sector companies and their components listed on the Indonesian Sharia Stock Index for the 2019-2023 period.
Analisis Pengelolaan Tanah Wakaf dalam Menciptakan Kesejahteraan Masyarakat: Studi Kasus Kecamatan Mandiangin Rina Pradita Ariyani; A. Tarmizi; Ahmad Syahrizal
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.v1i4.523

Abstract

This research is entitled Analysis of Waqf Land Management in Creating Community Welfare (Case Study of Mandiangin District). The research method used by researchers is a qualitative approach. The results of this research are: 1) The management of waqf land in Suka Maju Village includes: the waqf land manager receives waqf land from the community in Suka Maju Village, then the waqf land manager manages the waqf land, after that allocates the results of managing the waqf land to various community needs in Suka Maju Village. Meanwhile, the waqf land in Suka Maju Village itself comes from the community in Suka Maju Village. After the acceptance stage of the waqf land has been accommodated, the next stage is the stage of managing and allocating the waqf land which is distributed to the Suka Maju Village Government with the general aim of religious and public interests. There are 6 waqf lands in Suka Maju Village until 2023 which come from the Suka Maju Village community with different land sizes. Meanwhile, the use of waqf land in Suka Maju Village is used in 2 sectors, namely 1) Education sector. The waqf land collected in Suka Maju Village is used for the education sector with an area of 600m2, namely for the construction of elementary schools and PAUD. 2) Religious sector, waqf land collected in Suka Maju Village, is used for the religious sector with an area of 1200m2, namely for the construction of mosques and prayer rooms. 2) The impact of wakah land management in creating welfare for the people of Suka Maju Village can be seen from 4 indicators of community welfare, namely income, health, education and religion. In the dimension of health or care for the soul in an Islamic perspective, the role of waqf land in Suka Maju Village has not succeeded in realizing care for the soul as measured by the community's ability to easily get access to health cards, health access services and the ability to provide treatment if a family member is sick. In terms of the development of the educational dimension or maintenance of reason in the management of waqf land, the impact of waqf land in Suka Maju Village has been to be able to meet the educational needs of the village community in the form of sending children in Suka Maju Village to school at the formal education level. In the development of the income or asset maintenance dimension in asset allocation, the existence of waqf land in Suka Maju Village has not been able to provide an impact or contribution to the income of the community or the village government. From a religious perspective, the existence of a religious institution that stands on waqf land in Suka Maju Village has had a positive impact in improving community welfare in the religious sector in the form of increasing piety. Therefore, the Suka Maju Village Government has carried out the role of waqf land in the form of religious protection or hifdz a-din, namely creating prosperity from a religious perspective.
Persepsi Terhadap Perbankan Syariah di Kalangan Mahasiswa Manajemen UNISBA: Sebuah Studi Analisis Millatul Fadhilah; Roichatul Mabruroh
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.v1i2.550

Abstract

This study aims to explore the perceptions of management students at Universitas Islam Bandung (UNISBA) regarding Islamic banking. A qualitative approach was employed, utilizing in-depth interviews and focus group discussions for data collection. The results indicate that students' understanding of the principles of Islamic banking varies, with some students demonstrating a strong grasp due to formal education, while others exhibit limited awareness. Additionally, factors such as religious beliefs and financial literacy significantly influence their perceptions. Experiences with Islamic banking products also vary, with many students expressing a preference for conventional banks due to convenience. This research suggests the need for enhanced education and marketing strategies by Islamic banks to attract the attention of the younger generation.
Investasi Digital dalam Perspektif Syariah Fata Habibullah; Akhlis Fatikhul Islam; Diva Carrisa Putri; Zhella Annisa; Rachma Indrarini
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.v1i4.555

Abstract

This study explores the dynamics of digital investment in Indonesia within the framework of Islamic economics. The rapid advancement of technology has facilitated the growth of Sharia-compliant investments through digital platforms, making investment more accessible to the Muslim population. This research categorizes several prominent types of Sharia-compliant digital investments, including Online Sharia Mutual Funds, Sharia-Compliant Stocks, UMKM Crowdfunding, Digital Gold, and Online Sharia Property. Each type is evaluated based on its adherence to Islamic principles, legal regulations, and associated risks and opportunities. The study finds that while digital investment platforms offer considerable accessibility and inclusivity, ensuring Sharia compliance remains a challenge amid evolving regulations and technological innovations. Furthermore, the study addresses the regulatory frameworks that oversee these investment types, such as POJK regulations and MUI fatwas, which play a crucial role in maintaining compliance. This research contributes to the ongoing development of Islamic digital finance in Indonesia, providing insights for regulators, platform providers, and investors who seek to expand Sharia-compliant digital investments responsibly.
Pengaruh Etika Bisnis Islam dan Kualitas Produk Terhadap Kepuasan Konsumen pada Usaha Lontong Pak Muslim Reza Aliyanda; Ira Mayasha; Raihani Fadila; Ahlamul Jaris; Ridho Laksamana Fajri; Pani Akhiruddin Siregar
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.v1i4.559

Abstract

This study aims to analyze the influence of Islamic business ethics and product quality on consumer satisfaction in the culinary business Lontong Pak Muslim in Medan. Islamic business ethics in this study are measured through the application of principles such as honesty, trustworthiness, and fairness, while product quality includes taste, cleanliness, and authenticity of raw materials. This research method uses a quantitative approach with data collection through a Likert scale-based questionnaire distributed to 100 respondents. The data analysis technique used is multiple linear regression, with t-test, F-test, and coefficient of determination to see the relationship and influence between variables. The results of the study indicate that Islamic business ethics and product quality partially and simultaneously have a positive and significant effect on consumer satisfaction. Product quality has a more dominant influence than Islamic business ethics, indicating the importance of taste quality and cleanliness in increasing customer satisfaction. Overall, this study shows that the application of business ethics in accordance with Islamic values ​​and good product quality can strengthen consumer loyalty and maintain business sustainability. These findings provide recommendations to culinary business actors to continue to pay attention to product quality and uphold the principles of Islamic business ethics in an effort to increase consumer satisfaction and competitiveness in the market.
Optimalisasi Lembaga Keuangan Syariah Dalam Era Digital Untuk Memajukan Industri Teknologi Bagi Generasi Z Maulydia Anggraini; Desy Safitri; Lidia Desiana
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 1 (2025): 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.v2i1.612

Abstract

In the rapidly developing digital era, Sharia Financial Institutions (LKS) have a great opportunity to innovate and adapt to modern technology to support economic growth, especially for Generation Z. This research aims to identify optimization steps that can be taken by LKS in facing transformation digital, as well as exploring the role of sharia financial technology (fintech) in advancing the technology industry. Generation Z, as a highly tech-savvy group, has different needs and preferences than previous generations. Therefore, LKS is required to integrate digital-based financial services that are in accordance with sharia principles, so that they can be more attractive and serve this segment. This research uses a qualitative approach with literature studies and in-depth interviews with industry practitioners. The research results show that collaboration between LKS and sharia fintech, development of inclusive digital platforms, and increasing sharia financial literacy among Generation Z are key factors in advancing the sharia technology industry. This optimization will not only increase the competitiveness of LKS, but also support the sustainable development of the sharia digital economy.
Harga Transfer dan Kesulitan Keuangan Sebagai Determinan dalam Praktik Penghindaran Pajak Natasya Arifa Salsabila; Nera Marinda Machdar
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 1 (2025): 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.v2i1.709

Abstract

Taxes play an important role in the economy as a source of state revenue that is used to fund various development programs. However, the practice of tax avoidance is often a challenge that is detrimental to the potential of state revenue and is the main issue in tax management. Researchers compiled this scientific article with the aim of exploring the link between transfer pricing and financial difficulties in influencing tax avoidance practices. The method used is literature study by analyzing various journals, books and relevant research reports through online platforms such as Google Scholar and Publish or Perish. The data was analyzed using a qualitative descriptive approach to identify patterns and understand the implications of the relationship between the variables studied. The results of the research findings suggest that the relationship between transfer prices and financial hardship to tax avoidance is inconsistent with mixed results. Some analyses showed a significant association, while others found no strong association. These findings indicate that the influence is situational and dependent on the characteristics of the company, thus expanding the understanding of the factors that affect tax avoidance and serving as a basis for further research.
Dampak Liquidity dan Capital Intensity terhadap Tax Avoidance Pingki Lutfiana Bella; Nera Marinda Machdar
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 1 (2025): 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.v2i1.732

Abstract

Taxes is one of the main instruments in redistribution of wealth and the provision of public services. However, challenges such as tax avoidance, low compliance, and sometimes inefficient administrative systems are still problems faced. Recently, news about the phenomenon of tax avoidance has become a frequently discussed topic in various media. This research is intended for find and inspect the variables that impact Tax Avoidance. This research method uses a descriptive quantitative approach. The data used are figures obtained through previous research. The data collected from previous studies is secondary data which refers to processed data and investigated previously and has been created in document form. The sample determination method used in this research is purposive sampling. Based on research data, the results show that Liquidity and Capital Intensity have a significant positive effect on Tax Avoidance. These findings provide important insights for managers and policymakers about the importance of liquidity and capital capacity in tax avoidance strategies. These findings provide valuable insights for managers and policymakers regarding the importance of liquidity and capital capacity in developing tax reduction strategies.

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