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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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Analisis Deskriptif Pemahaman Bahasa Inggris di Kalangan Pelaku UMKM dalam Industri Keuangan Syariah di Jepara Fajar Adi Prasetyo; Tata Triswanto; Tiara Noviarini
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.v2i1.792

Abstract

This research aims to analyze the level of English proficiency among Micro, Small, and Medium Enterprises (MSMEs) in Kecapi, Jepara, in the context of Islamic finance. English proficiency becomes important because many documents and information related to Islamic financial products are conveyed in English. The research method used is descriptive qualitative with data collection through questionnaires distributed to 50 MSME actors. The research results show that the majority of MSME actors (60%) have a limited understanding of English, while only 15% are able to communicate effectively in the context of international business. Although 70% of respondents recognize the importance of English proficiency to access Sharia financial services, they face obstacles in accessing relevant training. These findings indicate the need for English language training programs that align with the business needs of SMEs, particularly in the sharia finance sector. This research provides practical implications in the form of strategic recommendations for Islamic financial institutions and local governments to support the improvement of English language proficiency among MSME actors, in order to strengthen their competitiveness at the local, national, and international levels.
Dampak Kebijakan Ekonomi Syariah terhadap Stabilitas Makroekonomi di Indonesia Alam Mudawwam Bakhroni; Madian Muhammad Muchlis
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.v2i1.800

Abstract

This study aims to analyze the contribution of Islamic economic policies to macroeconomic stability in Indonesia through various Islamic financial instruments. The results show that Islamic economic policies, including Islamic banking, zakat, waqf, and sukuk, play a significant role in supporting economic stability and fostering real sector growth. Profit-sharing financing offered by Islamic banking, for instance, provides a fairer and more flexible alternative compared to conventional systems. Furthermore, wealth redistribution instruments such as zakat and productive waqf have proven to help reduce poverty and improve community welfare. However, challenges remain regarding the low financial literacy of Islamic finance and the lack of infrastructure supporting its implementation. This study suggests the need for strategic steps to strengthen Islamic financial literacy, enhance digital technology, and strengthen collaboration between the government, Islamic financial institutions, and society in promoting inclusive and sustainable Islamic economic growth.
Implementasi Know Your Customer (KYC) sebagai Upaya Pencegahan Tindak Pencucian Uang di Industri Perbankan Indonesia Ginanjar Hasanudin; Jajang Nurjaman; Dadang Husen Sobana
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.v2i1.809

Abstract

The application of the Know Your Customer (KYC) principles in the Indonesian banking sector plays a crucial role in preventing money laundering activities. KYC, which includes data collection, identity verification, transaction monitoring, and risk management, helps detect illegal activities as well as ensuring compliance with applicable regulations. This study aims to analyze the implementation of KYC as a measure for preventing money laundering in Indonesia and to evaluate the effectiveness of procedures applied by financial institutions. The research method used is a qualitative approach with a descriptive design through a literature review, which gathers and analyzes various written sources related to KYC and money laundering prevention. The findings of the study indicate that the implementation of KYC in Indonesia's banking sector is highly effective in detecting illegal activities and preventing money laundering. The money laundering case involving Rafael Alun Trisambodo illustrates how KYC procedures, such as transaction monitoring and careful data analysis, successfully uncovered money laundering practices and led to the prosecution of the perpetrators. With consistent and strict implementation of KYC, the banking sector can maintain the integrity of the financial system and prevent harmful abuses.
Analisis Laporan Keuangan Sebagai Penilaian Kinerja Pt Sido Muncul Tbk Periode 2019-2023 A. Fajar Mujahidin; Fatkhuri Fatkhuri
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.v2i1.812

Abstract

Sido Muncul Tbk is one of the largest and most modern herbal medicine producers in Indonesia. In conducting its business activities, PT Sido Muncul Tbk certainly requires investors and creditors as sources of funding. For that reason, financial statement analysis is needed as a source of information about the company's financial condition. Based on the financial reports of PT Sido Muncul Tbk for the period from 2019 to 2023, there has been a fluctuating increase, even though Indonesia was hit by the COVID-19 pandemic in 2020 to 2021. The type of research is descriptive quantitative research with data sourced from the financial reports of PT Sido Muncul Tbk as of December 31 from 2019 to 2023. The first result, the assessment of the financial performance of PT Sido Muncul Tbk based on liquidity ratio analysis using the current ratio, shows that the current ratio values from 2019 to 2023 have experienced fluctuating conditions but remain in the very good category, above the industry's minimum standard of 200%. Second, the results of the solvency ratio analysis using the Debt to Asset ratio (DAR) indicate that the DAR values from 2019 to 2023 are in the very good category, as they are below the industry's maximum standard of 35%. Third, the analysis of profitability ratios using the Return on Equity (ROE) shows that the ROE values from 2019 to 2023 have experienced fluctuating conditions but remain below the industry standard of 40%.
Dampak Perkembangan Kawasan Wisata Pertanian dan Kerbau Rawa di Kabupaten Hulu Sungai Selatan Provinsi Kalimantan Selatan Abdul Wahab; Shalihah Shalihah; Iman Setya Budi
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 2 (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.v2i2.845

Abstract

The economic development of society in Indonesia provides a positive signal with the emergence of entrepreneurs and the tourism sector which has the potential to provide distribution to the economy, thereby increasing tourist visits. This research aims to describe the impact of developing and managing agricultural and buffalo swamp educational tourism areas. The method used is a descriptive qualitative approach. Data collection techniques use observation, interviews, and documentation. The results show that the agricultural and swamp buffalo educational tourist attraction is that development and management of Weitkawa tourism have experienced a lot of progress starting from its rides, facilities, and services. Wietkawa Tourism is a new tourist attraction managed directly by the Tourism Awareness Group. In terms of tourist locations, Weitkawa is quite strategic and easy to reach compared to other tourist attractions in Hulu Sungai Selatan Regency. The price of tourist entry tickets is relatively expensive for local people but relatively cheap for tourists from the city. The impact of Weitkawa tourism can improve the community's economy, such as opening up job opportunities and reducing unemployment, developing business opportunities for residents, and improving community welfare.
Kualitas Laporan Keuangan pada Kantor Kementerian Agama Kabupaten Belu Alycia Rika Fangidae; Anthon Simon Y. Kerihi; Herly M. Oematan
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.v2i1.874

Abstract

This research aims to determine the quality of financial reports at the Belu Regency Ministry of Religion office. This research uses a qualitative descriptive method. The data sources used in this research are primary data and secondary data. The research informants were the heads of the Belu Regency Ministry of Religion, planning and finance departments. The research was carried out in four stages, namely: data collection, data reduction, data presentation, and drawing conclusions. based on research results regarding the quality of relevant financial reports, it is in accordance with Government Regulation No. 71 of 2010 which is the reference for determining quality financial reports. The results of research regarding the quality of reliable financial reports can be concluded that at the Belu Regency Ministry of Religion office it is not difficult to prepare financial reports because they are free from misleading meanings. The results of research regarding the quality of comparable financial reports can be concluded that the financial reports at the Belu Regency Ministry of Religion office provide information that can be compared with the previous period. The results of research regarding the quality of financial reports that can be understood can be concluded that financial reports are certainly not difficult for users to understand and will not hinder the decision-making process, for this reason the information in financial reports must be able to be understood by users, thereby making financial reports understandable because they can help the process. decision-making.
Implementasi Budaya Risiko dalam Pengelolaan Perbankan Syariah di Indonesia Pranoto Effendi
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 2 (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.v2i2.746

Abstract

Islamic banking requires risk management with a better approach. So far, regulatory and supervisory approaches have been prioritized in managing and mitigating the risks faced. It is time for emphasis to be given to a cultural approach that further motivates banks to mature in risk management. This article aims to discuss the importance of risk culture aspects in managing risk management in Islamic banks. Case studies were conducted on two banks, namely Bank Muamalat Indonesia and Bank Mega Syariah. The analysis was carried out qualitatively using secondary data sourced from annual reports. The findings show that the concept of risk culture has been implemented in the two Islamic banks but needs to be further improved both in terms of conceptual aspects and also in terms of practice.
Implementasi Kerja Sama Mukhabarah dan Muzara’ah dalam Meningkatkan Kesejahteraan Petani Padi di Desa Benteng Rendah Rosi Dwi Seftianti; Titin Agustin Nengsih; G. W. I Awal Habibah
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 2 (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.v2i2.919

Abstract

This thesis discusses the implementation of the mukhabarah and muzara'ah system to improve the welfare of rice farmers in Benteng Bawah village, Mersam sub-district, Batanghari district, Jambi province. The main issues raised are how to implement the mukhabarah system for rice farming, how to implement the muzara'ah system for rice farming in Benteng Bawah Village, what is the impact of implementing the mukhabarah and muzara'ah system for agricuture on the economic welfare of rice farmers in Benteng Bawah Village.This type of research includes qualitative research, to obtain valid data the researcher uses data collection methods, namely observation, interviews and documentation. The data sources in this research are primary and secondary. The data analysis technique used is crosswel. Available data, which is usually in the form of a telephone call, is analyzed. This part of the analysis usually involves data classification. The resuts of research on the implementation of the mukhabarah and muzara'ah systems to improve the welfare of rice farmers in Benteng Bawah village, Mersam sub-district, Batanghari district, Jambi province, namely, in the mukhabarah system the harvest is divided into 3 parts, where 2 parts are for sharecroppers and 1 part is for land owners, because all costs and seeds are paid by the land cutivator, whereas in the muzara'ah system the harvest is divided into two or equally because the seeds and costs are paid by the land owner. These two systems have an impact on the welfare of land owners and sharecroppers, enough to meet food needs until the next harvest.
Prediksi Tren Konsumen melalui Social Media Listening Pendekatan Machine Learning dalam Strategi Pemasaran Modern Zuhrinal M. Nawawi; Tasya Nadila
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 3 (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.v2i3.969

Abstract

This study uses a qualitative method to explore how social media listening, combined with a machine learning approach, can be utilized to predict consumer trends in modern marketing strategies. In today’s digital era, social media serves as a rich data source for capturing consumer preferences, needs, and behaviors in real time. With machine learning algorithms such as natural language processing (NLP) and sentiment analysis, data from platforms like Twitter, Instagram, and TikTok can be processed to identify patterns that indicate market trends. This approach not only enables companies to respond quickly to consumer dynamics but also allows them to craft more targeted and data-driven marketing strategies. This study examines five major brands that implement social media listening as part of their digital strategy by observing consumer conversations, dominant emotions, and viral issues. The findings show that the integration of social media listening and machine learning can serve as an effective predictive tool in developing adaptive and contextual marketing campaigns.
Analisis Swot dalam Menentukkan Strategi Pemasaran untuk Meningkatkan Volume Penjualan Kedai Kubo Kopi dalam Perspektif Bisnis Islam (Studi pada Kedai Kubo Kopi di Bandar Lampung) Beatricca Shinta Azzahra; Fatih Fuadi; Liya Ermawati
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 3 (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.v2i3.1002

Abstract

This study aims to analyze the internal and external conditions of Kedai Kubo Kopi in Bandar Lampung using the SWOT approach and identify priority factors in marketing strategies to increase sales volume. A qualitative approach was used through interviews with owners, employees, and customers to obtain relevant data. The results of the SWOT analysis show that Kedai Kubo has strengths in high-quality manual brew coffee products, affordable prices, strategic location, friendly service, and attractive interior design. Its weaknesses include limited product variety, low profit margins, limited space during peak hours, dependence on digital promotions, and inadequate staff. Opportunities that can be utilized are the increasing public interest in quality coffee, potential collaboration with influencers, the growth of the coffee market in Indonesia, and the use of social media. The threats faced are competition from large coffee shops and franchises, fluctuations in raw material prices, changes in coffee consumption trends, and reputation risks due to inappropriate promotions. These findings indicate that Kedai Kubo Kopi needs to maximize existing strengths and opportunities, as well as overcome weaknesses and mitigate threats to increase sales volume effectively.

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