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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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Pengaruh E-Government dan Transparansi terhadap Kualitas Laporan Keuangan Pemerintah Daerah As’syifa Qolbi Maharani; Rindu Rika Gamayuni
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.v2i3.1256

Abstract

The purpose of this research is to determine the influence of e-government and transparency on the quality of local government financial reports. The research method used is quantitative. The partial test results of this study show that e-government has a significant effect on the quality of local government financial reports, while transparency does not have a significant effect on the quality of local government financial reports. The simultaneous test results of this study indicate that e-government and transparency have a significant influence on the quality of local government financial reports.
Tindak Pidana Korupsi Melalui Pencucian Uang dengan Memanipulasi Laporan Keuangan Thesalonika Djumaifin; Felix Chandra P; Tries Ellia Sandari
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.v2i3.1265

Abstract

Corruption in Indonesia has evolved into a complex phenomenon, often involving money laundering and financial statement manipulation as mechanisms to conceal illicit assets within seemingly legal financial systems. This study focuses on the bribery case involving the Regent of Kepulauan Meranti as the research object, aiming to trace the flow of funds, financial manipulation techniques, and the involvement of both individual and corporate actors. The objective of this research is to analyze the interconnection between corruption, money laundering, and financial statement fraud, and to examine the legal implications of the criminal charges applied within Indonesia’s penal system. This study adopts a qualitative approach using a case study method, with primary data drawn from official documents issued by the Corruption Eradication Commission (KPK) and secondary data from credible media sources. The findings reveal that the corruption scheme was systematically carried out by disguising illegal funds through property investments and business entities. The study also highlights the insufficient application of cumulative charges and emphasizes the need for regulatory enhancement, particularly concerning illicit enrichment provisions. This research underscores the urgency of reforming supervision systems, penal structures, and strengthening the role of forensic accounting in detecting and preventing organized financial crimes in the public sector.
Green Corporate Governance sebagai Solusi dalam Meningkatkan Pengelolaan Risiko Keuangan: Studi pada Kantor Kecamatan Muara Enim, Sumatera Selatan Rakha Maulana Saputra
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.v2i3.1313

Abstract

Global economic uncertainty has significantly impacted financial management, including within governmental institutions such as sub-district offices. This study aims to analyze how green corporate governance can serve as a solution to improve financial risk management at the Muara Enim Sub-District Office in South Sumatra. The research applies a qualitative explanatory approach using meta-analysis and focus group discussion (FGD) techniques. The findings reveal that economic uncertainty triggers high financial risks that cannot be adequately addressed through conventional good governance practices. Green corporate governance, with its sustainability orientation and strategic use of natural resources, emerges as an alternative solution to mitigate financial risk. Environmentally conscious governance practices, such as investment diversification based on local potential and waste management, have proven effective in enhancing financial stability and supporting domestic economic growth. This study recommends the implementation of green corporate governance as a policy approach that is adaptive to economic uncertainty and financial risk at the local government level.
Birokrasi SAMSAT Tantangan Penggunaan Teknologi (KIOS-K) dalam Mempercepat Proses Administrasi Dini Putri Dwina N; Irfan Sophan Himawan
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.v2i3.1317

Abstract

The application of technology in public services, especially in the Oiterne-Stop Manunggal Administration System (SAMSAT), aims to increase bureaucratic efficiency and transparency. However, the realization of accelerating administrative processes through digital innovation still faces various challenges. This study aims to analyze the obstacles faced in the use of technology in the SAMSAT bureaucracy, both from the internal side of the institution and from the perspective of service users. The research method used is a descriptive qualitative approach with interview techniques and documentation studies of several SAMSAT offices in urban areas. The results of the study show that the main challenges include the limitations of technological infrastructure, the resistance of the apparatus to digital changes, and the lack of digital literacy in some communities. In addition, it was found that technology systems that have not been optimally integrated have slowed down the service process. This study recommends the need for continuous training, improved integrated digital systems, and more effective communication strategies to the public to maximize the role of technology in SAMSAT bureaucratic reform.
Kebijakan Bank Indonesia Dalam Mendorong Perkembangan Teknologi Melalui Sistem Pembayaran Non Tunai Aldi Lutfi Nuraha; Dika Diaulhaq
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.v2i3.1311

Abstract

Digital transformation has brought significant changes to the payment system in Indonesia, shifting from cash-based transactions to non-cash payment methods. This study aims to examine the role and policies of Bank Indonesia in supporting the use of technology through digital payment systems. The method used is descriptive qualitative, relying on secondary data from various credible sources. The findings indicate that Bank Indonesia has taken strategic steps through policies such as the implementation of QRIS, the development of BI-FAST, the National Standard for Open API Payments (SNAP), and the Digital Rupiah initiative. These policies have successfully strengthened the national payment system by providing services that are fast, secure, accessible, and support the expansion of financial inclusion. However, challenges remain, particularly in terms of user data protection and the need for regulations that are responsive to technological developments. The results highlight the importance of adaptive policies and cross-sector collaboration in creating an efficient and sustainable digital payment system.
Peran Koperasi dalam Meningkatkan Kesejahteraan Ekonomi Santri dan Infrastruktur di Pondok Pesantren Miftahul Ulum RU IV Putra Sehid Sehid; Roisul Adib
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.v2i3.1323

Abstract

In the economic sector, cooperatives are one form of collaboration in the field of economics. People trust this type of collaboration because they share a number of common needs in their lives. One of the pesantren-owned enterprises (BUMP) at Pondok Miftahul Ulum RU IV Putra is a cooperative that works to support and improve the local economy. This study aims to examine the role of Islamic boarding school cooperatives (kopontren) in improving students’ economic welfare and their contribution to the development of pesantren infrastructure. The research was conducted at Pondok Pesantren Miftahul Ulum RU IV Putra using a descriptive qualitative approach. Data were collected through observation, in-depth interviews, and documentation. The findings reveal that kopontren plays a strategic role in meeting students’ basic needs at affordable prices and serves as a practical learning platform that fosters entrepreneurship and self-reliance among students. Additionally, although its contribution to infrastructure is still limited, the kopontren has shown social concern through the provision of supporting facilities such as dormitory furniture and environmental maintenance. Collaboration between the cooperative management and pesantren leadership is a key factor in ensuring the sustainability of the cooperative as an integral part of the pesantren’s educational system.
Analysis of The User Satisfaction of Gopay in Jakarta Area Hanif Giri Shihab; Setyo Ferry Wibowo; Shandy Aditya
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.v2i3.1324

Abstract

This study analyzes Gopay user satisfaction in DKI Jakarta area. Amidst Indonesia's booming digital economy and the shift to cashless transactions, Gopay's role as a leading e-wallet is crucial, making user satisfaction vital for business sustainability. Employing a quantitative descriptive approach, data was collected via surveys from 170 Gopay users in DKI Jakarta, primarily young adults (18-29) and students. Data were analyzed using descriptive and exploratory factor analysis with SPSS version 25. Descriptive analysis showed respondents hold a highly positive perception across all five satisfaction dimensions: Content, Accuracy, Format, Ease of Use, and Timeliness. Factor analysis extracted five key factors—Completeness, Accurate, Appearance, Easy to Understand, and Information Availability—collectively explaining 68.601% of the total variance. These factors significantly contribute to overall user satisfaction. The findings offer valuable insights for Gopay to enhance services and foster user loyalty by focusing on these critical aspects of application quality.
Produk Akad Musyarakah Pada Bank Syariah Indonesia Mencerminkan Kemitraan Bisnis Yang Berbasis Prinsip Bagi Hasil Adil Ajirna Ajirna; Bella Silvia; Nurul Astiva Nasution; Waldyansyah Waldyansyah; Husni Kamal
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.v2i3.1362

Abstract

This study aims to analyze product innovations in the Musyarakah contract applied by Islamic financial institutions in Indonesia. The research uses a qualitative descriptive method with case studies from several Islamic banks. Data were collected through documentation and interviews with practitioners. The study found that innovations in Musyarakah products are largely driven by the need to enhance competitiveness and address the unique demands of the Indonesian market, particularly among micro, small, and medium enterprises (MSMEs)  Several banks have modified the classical Musyarakah structure to align with customer preferences and regulatory standards. For instance, some institutions implement tiered profit-sharing mechanisms, structured financing tenures, and integration with digital banking platforms to improve accessibility and monitoring. In addition, hybrid contracts that combine Musyarakah with other contracts, such as Ijarah or Murabahah, are increasingly used to create more flexible and customer-friendly financing solutions. Practitioners interviewed noted that one of the main challenges in implementing Musyarakah-based products is the higher operational and monitoring cost, due to the nature of partnership-based risk-sharing. However, these challenges are being addressed through technological innovation, such as mobile applications that help track business performance and automate profit-sharing calculations. The study concludes that product innovation in Musyarakah financing can enhance the inclusivity and effectiveness of Islamic banking in Indonesia, especially in supporting entrepreneurial sectors. Nevertheless, standardization, regulatory support, and continued investment in human resource capacity remain critical for sustained innovation. Future research may explore the customer perception of Musyarakah products, the impact of these innovations on financial performance, and comparative studies with conventional financing models.
Pengaruh Sanksi Pajak, Kesadaran Wajib Pajak, dan Tingkat Ekonomi terhadap Kepatuhan dalam Membayar Pajak Bumi dan Bangunan di Kecamatan Ngronggot Kabupaten Nganjuk Erni Dwi Setyowati; Puji Astuti; Mar’atus Solikah
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.v2i3.1420

Abstract

This research is motivated by the low level of taxpayer compliance in paying Land and Building Tax (PBB) in Ngronggot District, Nganjuk Regency. This compliance problem is indicated by the high rate of delays and non-compliance in paying tax obligations, which is largely caused by weak enforcement of sanctions, low taxpayer awareness, and diverse economic conditions of the community. This study aims to analyze the influence of tax sanctions, taxpayer awareness, and economic level on compliance in paying PBB. The research method used is a quantitative approach with a survey technique, through the distribution of questionnaires to 100 taxpayer respondents selected using a simple random sampling technique. The data obtained were analyzed using multiple linear regression, accompanied by classical assumption tests such as normality tests, multicollinearity, heteroscedasticity, and hypothesis tests (t-test and F-test) to examine the influence of independent variables partially and simultaneously on the dependent variable. The results of the study indicate that partially, tax sanctions, taxpayer awareness, and economic level have a positive and significant influence on taxpayer compliance in paying PBB. Simultaneously, these three variables are also proven to have a significant influence on taxpayer compliance. These findings provide an important contribution to the formulation of regional fiscal policies, particularly regarding strategies for increasing regional tax revenue. Practical implications of this research include the need to increase the effectiveness of sanction enforcement, intensify tax outreach and education, and improve tax administration services to encourage public awareness and compliance. With the right strategies, it is hoped that taxpayer compliance will increase sustainably and contribute to optimizing regional revenue.
Pengaruh Faktor Perpajakan terhadap Kepatuhan Membayar Pajak Kendaraan Bermotor dengan Kesadaran sebagai Variabel Moderasi : Studi pada Kantor Samsat Kabupaten Nganjuk Elfina Elfina; Puji Astuti; Sugeng Sugeng
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.v2i3.1425

Abstract

This research is motivated by the fluctuation in the level of motor vehicle taxpayer compliance in Nganjuk Regency, which raises the need to evaluate the factors that influence it. Tax knowledge, quality of tax services, and service modernization through the e-Samsat system are considered important variables in improving compliance. In addition, taxpayer awareness is expected to strengthen the influence of these variables. The main objective of this study is to analyze the influence of tax knowledge, service quality, and e-Samsat system modernization on taxpayer compliance, by placing taxpayer awareness as a moderating variable. This study uses a quantitative approach with a causal-comparative research type. Data collection was carried out by distributing questionnaires to 100 respondents selected using a purposive sampling technique. The data analysis method used is Moderated Regression Analysis (MRA) with the help of SPSS software version 27. The results of the study indicate that tax knowledge has a significant influence on taxpayer compliance. In contrast, the quality of tax services and e-Samsat modernization do not have a significant influence on compliance. Furthermore, taxpayer awareness was shown to significantly moderate the relationship between tax knowledge and compliance, but did not act as a moderator in the relationship between service quality or e-Samsat system modernization and taxpayer compliance. This finding indicates that increasing taxpayer awareness can strengthen the effectiveness of tax education. However, administrative and digital approaches cannot optimally increase compliance without being accompanied by stronger awareness among taxpayers themselves.

Page 8 of 10 | Total Record : 91

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