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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 Tingkat Implementasi IPSAS Berbasis Akrual Terhadap Transparansi Fiskal Pemerintah Pusat : Studi Komparatif Negara OECD, Non-OECD, BRICS Muhamad Dimas Pangestu; Saring Suhendro
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.v2i3.1430

Abstract

This study aims to analyze the effect of the level of implementation of accrual-based International Public Sector Accounting Standards (IPSAS) on the fiscal transparency of the central government. In addition, this study also examines the differences in the level of IPSAS implementation among OECD, non-OECD, and BRICS countries. The study sample consisted of 20 countries selected through a purposive sampling technique based on three main criteria: (1) the central government has used accrual-based financial reports, either partially or fully; (2) the country has implemented IPSAS for more than five years; and (3) the country is listed in the Open Budget Survey. This study uses panel data covering the years 2015, 2017, 2019, 2021, and 2023. The independent variable in this study is the level of implementation of accrual-based IPSAS as measured by three main indicators: commitment to accruals, accrual reporting, and accrual policies. Meanwhile, the dependent variable, fiscal transparency, is measured using the Open Budget Index score, which reflects the level of openness of the central government budget to the public. The analysis was conducted using panel data regression with a random effects model approach. The results show that the level of accrual-based IPSAS implementation has a positive effect on fiscal transparency, but this effect is not statistically significant. However, there are significant differences in the level of IPSAS implementation among OECD, non-OECD, and BRICS countries. This finding indicates that IPSAS implementation in various countries is influenced by different institutional factors and fiscal capacities, thus requiring strong institutional support to promote more effective fiscal openness.
Pengaruh Intelectual Capital Disclosure, Profitabilitas dan Leverage terhadap Firm Value: Studi pada Perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia Periode 2020-2024 Suandra, Sandrina Putri Fajriyanti
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.v2i3.1480

Abstract

This research aims to analyze the influence of Intellectual Capital Disclosure (ICD), profitability, and leverage on company value in companies included in the LQ45 index on the Indonesia Stock Exchange for the 2020–2024 period. The research background is based on the importance of disclosing intellectual capital, financial performance and capital structure in increasing company value, as well as the inconsistent results of previous research. The research method uses a quantitative approach with an explanatory design, purposive sampling technique, and data analysis using multiple linear regression. The research sample consisted of 31 companies with a total of 155 observations. The research results show that ICD and profitability have a significant positive effect on company value, while leverage has a significant negative effect. Simultaneously, these three variables have a significant effect on company value with an explanatory power of 54.8%. These findings imply the importance of transparent intellectual capital disclosure, increasing profitability, and careful leverage management as strategies to increase company value and investment attractiveness in the capital market.
The Content Marketing Analysis of Bank Syariah Indonesia : A Literature Study on Successful and Effective Content Marketing Strategies Nursamawi Nursamawi; Hartanti Nugrahaningsih
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.v2i3.1503

Abstract

This study aims to analyze the implementation of content marketing strategies in the Islamic banking industry in Indonesia, with a focus on the effectiveness of content in enhancing audience engagement and building the image of Islamic brands. The research was conducted through a literature review of various academic sources and previous studies, as well as an analysis of the content marketing of Bank Syariah Indonesia (BSI) on its YouTube channel as the main object. In the digital context, the types of content used include educational videos, marketing videos, and collaborations with influencers. The findings indicate that visual, educational, interactive, and authentic content has a significant impact on driving digital engagement and increasing brand awareness. Meanwhile, promotional content delivered through influencers tends to be more effective when preceded by strong brand image reinforcement, enabling consumers to develop a more positive perception of the institution. Further analysis reveals that BSI’s YouTube channel has demonstrated consistency in branding, Islamic positioning, and delivering educational messages. However, audience interaction remains limited, as reflected in the minimal responses to comments, underutilization of community features, and subscriber growth lagging behind major banks such as BCA. This situation highlights the need to optimize strategies through strengthening two-way communication, delivering serial educational content, employing more strategic calls-to-action (CTA), and integrating with the official website and other digital platforms.The study concludes that the success of content marketing in Islamic banking heavily depends on value relevance, publication consistency, and the ability to build sustainable interaction with audiences, thereby supporting increased loyalty and customer acquisition. These findings provide important contributions to designing effective and sustainable digital communication strategies that align with ethical principles and Islamic values.
Sengketa Pembiyaan di Baitul Maal Wat Tamwil (BMT): (Studi Kasus Mekanisme Penyelesaian di Tingkat Internal) Nugraha, Aldi; Fadhlan, Muhammad; Rafa, Mukhamad; Nurmaliah, Ima; Joni, Joni; Fauziah, Raihani
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 4 (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.v2i4.1572

Abstract

This study examines how Baitul Maal wat Tamwil (BMT) resolves financing disputes internally. Employing a qualitative approach with library research, the study draws on scholarly articles, books, and related documents. Data were analyzed descriptively and qualitatively to identify common internal settlement practices that align with Sharia principles and national law. Results indicate that BMTs typically use deliberation among parties, mediation involving management or the Sharia Supervisory Board, and restructuring of financing as primary means to resolve conflicts. These options are favored to preserve institutional-member relationships and reduce adverse financial and social consequences. When internal measures do not succeed, disputes may be referred to Sharia arbitration or to religious courts. The findings highlight the importance of blending Sharia values with positive legal frameworks to ensure dispute resolution is fair, efficient, and sustainable.
Kasus Dana Zakat Tidak Tepat Sasaran di Baznas Cilegon : Analisis Amanah dan Pertanggungjawaban dalam Islam Usi Fauziyah; Muhammad Fadhlan; Dandi Ganjar Irawan; Lina Marlina
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 4 (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.v2i4.1575

Abstract

This study explores the issue of misallocated zakat distribution at BAZNAS Cilegon, emphasizing the significance of trustworthiness (amanah) and accountability within the Islamic framework. Zakat serves not only as an act of worship but also as a socio-economic instrument designed to reduce inequality and improve community welfare. However, in practice, its distribution often encounters obstacles, particularly regarding transparency and the accuracy of targeting beneficiaries. Employing a qualitative approach with a library research method, this study analyzes scholarly journals, books, and official reports relevant to the topic. The findings reveal that weak beneficiary data collection, insufficient verification processes, and limited monitoring mechanisms contribute to zakat being distributed to unintended recipients. The suspected misuse of zakat funds at BAZNAS Cilegon highlights the urgent need for trustworthy and transparent governance supported by modern management systems. The implications of this study suggest that strengthening monitoring systems, implementing regular sharia-based audits, utilizing digital technology for data integration, and enforcing strict sanctions against negligent or dishonest amil are crucial steps to rebuild public trust. Ultimately, zakat can only achieve its dual function as a form of worship and as an instrument of social justice when managed with integrity, transparency, and professionalism.
Zakat: Konsep dan Peranannya dalam Pembangunan Sosial dan Ekonomi Masyarakat Tasya, Ristiyanas; Putri Kayla Amanda; Salwa Nurul Azki
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 4 (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.v2i4.1582

Abstract

Zakat is one of the pillars of Islam and plays a strategic role in creating spiritual and socio-economic balance among the people. As an instrument of Islamic economics, zakat serves to distribute wealth fairly, reduce social inequality, and empower the poor to achieve independence. This study aims to analyze the concept of zakat in Islam, its social and economic functions, and its implementation in the context of development in Indonesia. The research method used is qualitative descriptive with a literature study approach that examines primary sources such as the Quran and Hadith, as well as secondary literature from journals, BAZNAS reports, and previous research. Therefore, optimizing zakat requires a comprehensive strategy through digitizing the collection system, an empowerment-based productive approach, integrating national mustahik data, and synergy between the government, zakat institutions, and the private sector. With professional and empowerment-oriented management, zakat has the potential to become a crucial pillar in realizing sustainable socio-economic development and a just and prosperous society.
Analisis Kesiapan UMKM Syariah dalam Memanfaatkan Platform E-Commerce untuk Pemasaran Produk Halal Anisa Putri; Ely Yuliana; Azza Nuha Nisrina; Achmad Zakari; Aldi Khusmufa Nur Iman
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 4 (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.v2i4.1583

Abstract

Sharia-based Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting national economic growth and developing a competitive halal value chain, yet they still face challenges such as limited digital literacy, restricted access to halal certification, and insufficient marketing strategies aligned with sharia principles. This study aims to analyze the readiness of Sharia MSMEs in utilizing e-commerce platforms as a medium for halal product marketing through a systematic literature review of 50 articles from accredited national journals and reputable international publications. The findings reveal that Sharia MSME readiness is influenced by internal factors, including digital literacy, halal certification, branding strategies, and sharia compliance, as well as external factors such as government policies, digital ecosystem support, and consumer trust. The study highlights the importance of accelerating halal certification, strengthening human resource capacity, and implementing value-based marketing strategies to enhance competitiveness. The implications suggest that synergy among MSMEs, government, and digital platform providers is essential to create an inclusive and sustainable halal ecosystem, enabling Sharia MSMEs to compete effectively in both local and global markets.
Dampak Literasi Halal Food dan Kesadaran Sertifikasi Halal terhadap Keputusan Pembelian Korean Food : Studi Kasus Generasi Z Zenita Alvina Fauziah; Risma Syan Sabilla; Rifa Khoerunnisa; Lina Marlina
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 4 (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.v2i4.1584

Abstract

The lifestyle of Indonesian society, especially among Generation Z, has been influenced by globalization and foreign popular culture, specifically the Korean wave or hallyu. Awareness of halal certification and knowledge and literacy about halal food are important to study as they influence Generation Z's purchasing decisions regarding Korean food. This study uses a descriptive method, namely a qualitative approach, while the type of research used is literature research in the form of books, interpretations of the Qur'an, Hadith, and others related to the problem to be solved. Halal food is food and drink that is permissible for consumption according to Islam, i.e., free from haram ingredients such as pork, meat from animals that have not been slaughtered in accordance with Islamic law, and alcohol. To determine whether food is haram, there needs to be a guarantee, such as a halal certificate, which is an absolute step to ensure that a product complies with applicable standards. Korean food is cuisine that has grown and developed from the Korean environment and culture, which has a unique taste, starting from the names of the dishes, which are able to attract the interest of the public, especially Generation Z.  
Konsep dan Implementasi Produksi Halal pada UMKM: Tinjauan Pustaka Ekonomi Syariah Hali Hali; Muhammad Aditya Saputra; Ganis Khairulysa Prasetiyo; Lina Marlina
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 4 (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.v2i4.1601

Abstract

This study explores the concept and practical implementation of halal production in Micro, Small, and Medium Enterprises (MSMEs) through the lens of Islamic economics. Employing a qualitative literature review approach, it synthesizes findings from previous studies on Islamic production theory, halal assurance systems, and the economic role of MSMEs in Indonesia. The analysis reveals that halal production encompasses not only compliance with Islamic jurisprudence but also ethical, environmental, and social dimensions, emphasizing justice, transparency, and sustainability in business operations. For MSMEs, adopting halal production practices can strengthen consumer confidence, improve competitiveness in both domestic and global markets, and contribute to national economic resilience. Nonetheless, challenges persist, including a limited understanding of halal standards among entrepreneurs, high certification costs, and inadequate access to institutional and governmental support. Addressing these issues requires an integrated strategy involving collaboration among policymakers, halal certification authorities, and MSME actors. This study concludes that empowering MSMEs through education, digital innovation, and regulatory reinforcement is vital to achieving a sustainable and inclusive halal economy aligned with the principles of Islamic ethics.
Persepsi Guru Pondok Pesantren Assalafiyah Nurul Hidayah Pangkalpinang terhadap Bank Syariah Romariyah Romariyah; Tinggal Purwanto; Reka Meilani
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 2 No. 4 (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.v2i4.1630

Abstract

This study aims to analyze the perceptions of teachers at Pondok Pesantren Assalafiyah Nurul Hidayah Pangkalpinang regarding Islamic banking. Despite the religious background of the teachers, the findings reveal that the majority still use conventional banks due to limited knowledge about Islamic banking principles, lack of socialization, and practical reasons such as convenience and proximity. The research uses a qualitative descriptive method involving 21 teachers through in-depth interviews, observations, and documentation. The results indicate that while the teachers have a generally positive view of Islamic banking, their understanding remains partial, particularly regarding profit-sharing mechanisms, riba prohibition, and Islamic financial products. Moreover, their interest in saving at Islamic banks is potential but requires further education and socialization to encourage real participation. This research highlights the need for more proactive promotion and financial literacy programs from Islamic banking institutions to increase public awareness, especially among religious educators, regarding the use of sharia-compliant financial services.

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