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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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Strategi Pemasaran Digital Lavojoy dalam Meningkatkan Loyalitas Konsumen Erwin Permana; Lidya Putri Wulandari; Tambun Roma Tio Br Sihaloho; Riskon Ginting
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.v2i3.1067

Abstract

The skin and hair care industry has experienced rapid growth in recent years. As the digital ecosystem becomes more established, various local products have the opportunity to emerge and exist in the market. Among the local products that have just emerged and found a place in the hearts of consumers is Lavojoy. Research on digital marketing strategies for imported products has been carried out very often, while for local products, especially skin and hair care products, has not been done much. This study aims to analyze Lavojoy's digital marketing strategy in increasing consumer loyalty. The research was conducted using a descriptive qualitative approach. Research data were obtained from the results of digital observations and data searches in various popular site databases related to the research problem. The results of the study show that the digital utilization strategy allows Lavojoy to build a loyal customer community through interactive content, collaboration with influencers, and active engagement through live and polling features. Two-way interactions carried out on Instagram, TikTok, and YouTube have a significant impact on brand awareness and customer emotional attachment to the brand. In addition, e-commerce optimization carried out through exclusive promo strategies, cashback, loyalty programs, and live shopping features has succeeded in increasing customer retention and encouraging repeat purchases. To increase the effectiveness of digital marketing strategies in the future, Lavojoy is advised to increase personalization in digital marketing by utilizing artificial intelligence (AI) and customer data analysis to offer a more personalized shopping experience, as well as developing content and product recommendations tailored to each customer's preferences, both through social media and e-commerce.
Green Sukuk sebagai Instrumen Hukum Ekonomi Syariah untuk Pembangunan Berkelanjutan di Indonesia Damar Tangguh Rabani
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.v2i3.1170

Abstract

This paper explores the role of Green Sukuk in advancing sustainable development in Indonesia, with a focus on its alignment with Islamic law and the principles of maqashid al-shariah. The research aims to examine the impact of Green Sukuk as a financial instrument in supporting environmentally friendly projects such as renewable energy, waste management, and green transportation. Using a qualitative approach, the study analyzes the legal, economic, and ethical dimensions of Green Sukuk, as well as its contributions to social justice and environmental sustainability. The findings reveal that Green Sukuk not only fulfills Islamic financial principles by being free from haram elements like riba, gharar, and maisir, but also serves as an instrument for equitable development by directing funds to sustainable projects that benefit society and the environment. However, the study identifies challenges such as limited private sector involvement, lack of in-depth project evaluation, and insufficient public awareness. The research suggests that future studies should focus on evaluating the effectiveness of Green Sukuk projects on the ground, conduct international comparisons to identify best practices, and enhance the role of the private sector and public engagement in expanding the scope of Green Sukuk. Ultimately, this paper contributes to the growing discourse on Islamic finance and sustainability, demonstrating that Green Sukuk is not only a financial tool but also a medium for social and environmental responsibility in line with Islamic teachings.
Studi Literatur: Bagaimana Akuntansi Mempengaruhi Pengelolaan dan Optimalisasi Pajak dalam Perusahaan Andri Suwendi; Rizqy Hizbullah Ziyaulhaq; Sulthon Ahmad; Gina Sakinah
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.v2i3.1173

Abstract

This study is a literature review aimed at examining how accounting influences the management and optimization of taxation within companies. The review focuses on four main aspects: the basic concepts of tax accounting, the role of accounting in tax optimization, the relationship between tax accounting and taxpayer compliance, and tax risk management through accounting. Tax accounting functions as a strategic tool to help companies understand and apply tax regulations appropriately. Through accurate financial recording and reporting, companies can optimize their tax burdens legally and efficiently. In addition, sound accounting practices promote higher levels of tax compliance and assist in identifying and managing tax risks that could harm the company. Thus, accounting plays an important role in establishing effective, efficient, and sustainable tax governance in modern business practices.
Analisis Perencanaan dan Pengelolaan Sumber Daya Manusia dalam Usaha Ayam Penyet: Studi Kasus pada Ayam Penyet Buk Nur Gladis Jelita; Hastiani Nasution; Zainarti Zainarti
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.v2i3.1200

Abstract

This study aims to analyze the planning and management of human resources (HR) in the culinary business of Ayam Penyet, with a case study at Ayam Penyet Buk Nur. The research employs a qualitative method with a case study approach, collecting data through in-depth interviews, observation, and documentation. The findings indicate that thorough HR planning is crucial to ensure the availability of workforce that matches operational needs. Recruitment at Ayam Penyet Buk Nur is still informal, necessitating a competency-based selection system to acquire qualified employees. HR development through technical and work ethics training has proven to improve performance and service quality. A fair and transparent compensation system contributes to employee loyalty and retention. The internalization of Islamic business ethics strengthens a professional and harmonious work culture. Effective and adaptive HR management is key to the success and competitiveness of the Ayam Penyet business amid intense culinary market competition. The study recommends enhancing recruitment systems, continuous training, and the application of fairness and ethics principles in HR management to support business sustainability.
Analisis Dampak Kebijakan Tarif Pajak Resiprokal terhadap Ekspor Impor di Indonesia Ahmad Rizki Ersa Dewantara; Elen Novia Apriliyanti; Nur Maya Karin; Nanda Putri Kholifatun
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.v2i3.1209

Abstract

Reciprocal tariff changes imposed by the United States on its trading partner countries including Indonesia, create changes in export and import tariffs in Indonesia which result in a significant impact on the Indonesian economy, which has an impact on export and import sectors such as oil and gas, then non-oil and gas which includes processing industries, agriculture, forestry, fisheries, mining as well as consumer goods, raw / auxiliary materials, and capital goods. This research aims to analyze the impact of exports and imports in the country of Indonesia due to the reciprocal tax rate policy implemented by the United States. This research uses a qualitative approach with the type of content analysis, which involves collecting data from news articles, research reports, and relevant academic publications. The results showed that the imposition of reciprocal tariffs imposed by the United States against Indonesia caused an increase in imports from 2017 to 2020 by 1.38% in the consumer goods sector. On the other hand, the export side decreased in the oil and gas sector from 2017 to 2020 by 2.37% which resulted in disruption of economic stability in the global supply chain that created inflation, and increased imports in Indonesia resulted in competing local product prices with imported products so that many Indonesian manufacturing companies reduced production and terminated employment. From this research, it is expected that Indonesia will be able to maximize the opportunities that exist from the changes and challenges of global trade.
Potensi Penggunaan Blockchain dalam Pengembangan Sistem Moneter Islam yang Inklusif dan Berkeadilan: Studi Pustaka Ganjar Santika; Agus Sahroni; Arif Syaripudin
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.v2i3.1225

Abstract

Amidst the dynamic global economy that is often characterized by inequality, the development of an inclusive and equitable Islamic monetary system is a crucial urgency. An Islamic monetary system based on sharia principles and values can offer a promising alternative. In this context, blockchain can be utilized as a transformative technological innovation that can be aligned with the Islamic monetary system. This research utilizes a comprehensive literature review methodology from scientific journals and related books. This literature study analyzes the use of blockchain in the development of an inclusive and equitable Islamic monetary system, exploring the alignment of principles, potential applications and implementation challenges and implications. The findings of this study show that the core characteristics of blockchain such as decentralization, transparency, immutability and cryptographic security are aligned with the objectives and philosophical foundations of Islamic macroeconomics, such as the prohibition of riba, gharar, maysir, fairness of wealth distribution and financial inclusion. Potential applications include developing the efficiency of zakat, waqf and alms, issuing digital sukuk and developing Islamic crowdfunding. Although the opportunities are wide open, the implementation still faces significant challenges, such as sharia compliance issues related to digital volatility, fatwa fragmentation, scalability issues, data security, consumption of shariah-compliant digital assets, and the need for digitalization.
Studi Literatur : Faktor-faktor yang Mempengaruhi Penghindaran Pajak pada Perusahaan Perdagangan di Indonesia Dinar Nurhaliza; Vera Aprilda Rizki; Nabilla Eka Indriyani; Puspita Kusumawati; Novi Khoiriawati
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.v2i3.1232

Abstract

This research is a literature study that aims to identify and analyze the elements that influence tax avoidance practices in trading sector companies. Tax avoidance is a strategy taken by companies to minimize the tax burden that must be paid. Although legal, it often raises ethical debates and has an impact on the country's foreign exchange earnings. The research method used in this study is a literature review of various scientific journals and relevant publications that discuss the determinants of tax avoidance, especially in the trade sector. This research takes data from various sources that have been indexed by SINTA. Researchers searched for all relevant data until it was classified into nine relevant sources and discussed in this study. The following factors that affect tax avoidance include leverage on tax avoidance, profitability on tax avoidance, and company size on tax avoidance. The results of the study indicate that leverage, profitability, and company size affect the practice of tax avoidance. This study provides insight for stakeholders, such as the government and investors, in understanding the characteristics of companies that tend to practice tax avoidance, as well as a basis for formulating more effective tax policies.
Peran Pelaku Konsumsi Islam dalam Membangun Ekonomi Islam di Era Digital Ira Yulistin; Nayla Kamilatul Mukaromah; Rahmawati Rahmawati
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.v2i3.1238

Abstract

The development of digital technology has revolutionized consumption patterns among consumers, including Muslim consumers. Digitalization has not only brought convenience and efficiency, but also created new challenges in the application of Islamic consumption values. Consumption, which is viewed as part of worship in Islamic economics, requires adherence to the principles of halal, thayyib, justice, prohibition of israf and gharar, and social responsibility. This study aims to conceptually examine how consumers play a role in strengthening the Islamic economy in the digital age, as well as how Sharia consumption principles can be ethically implemented in a dynamic digital environment. The method used is a literature review, examining various academic literature, scientific journals, and documents related to Islamic economics and the digitalization of consumption. The findings indicate that Muslim consumers hold a strategic position in shaping value-based markets, driving the growth of the halal sector, and supporting the sharia-compliant SME ecosystem. On the other hand, low sharia-based digital literacy and the dominance of digital consumerist culture pose challenges that must be anticipated. Strengthening literacy, adaptive regulations, and collective awareness transformation are needed to create a digital consumption pattern that is blessed, fair, and sustainable in accordance with the objectives of Islamic law.
Prinsip Ekonomi Syariah terhadap Perkembangan Ekonomi Masyarakat di Indonesia Nazwa Tantri Fitria; Putri Ayu Manalu; Reni Ria Armayani
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.v2i3.1239

Abstract

This study discusses the implementation of Murabahah contracts in pension financing products at Islamic Banks in Indonesia. This study aims to examine the procedures, mechanisms, characteristics, and obstacles faced in the implementation of Murabahah contracts in pension financing. The research method uses a literature approach and field observation to obtain data and information related to the financing process. The results of the study indicate that the pension financing procedure based on the Murabahah contract has been running in accordance with sharia principles and applicable regulations, starting from submission, document verification, feasibility assessment, to disbursement of funds through the wakalah mechanism. The characteristics of pension financing emphasize the certainty of payment through direct autodebit from pension funds. However, there are several obstacles such as limited customer understanding, regulations that are not yet specific, and the complexity of administrative procedures. This study recommends increasing sharia literacy and strengthening regulations to support the development of sustainable sharia pension financing.
Live Selling Produk Syariah oleh Influencer di TikTok : Tinjauan Fikih Muamalah dan Implikasinya terhadap Ekonomi Islam Noor Alif Roihatul Jannah; Nia Mintarsih
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.v2i3.1243

Abstract

This study observes how influencers sell sharia products through live selling on the TikTok platform and analyzes it from the perspective of muamalah fiqh and how it impacts the Islamic economy. This study shows that sharia-based direct selling can increase market access, expand the reach of sharia MSMEs, and encourage the development of a sharia-based digital economy. This can be seen from the transaction process and the sharia principles that must be adhered to. This study also emphasizes the importance of openness, honesty, and acceptance of contracts to ensure that the transactions carried out are halal and valid according to fiqh. Using a qualitative descriptive analysis methodology supported by literature and direct observation data, it was revealed that direct buying and selling practices can teach people the concept of Islamic economics and encourage ethical or sharia-compliant buying and selling behavior. However, violations of sharia principles such as marketing of illicit goods and fraudulent practices require ongoing supervision and training. This study shows that sharia live selling on TikTok can be an effective way to empower the people's economy and develop a sharia-based and ethical digital economic ecosystem.

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