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Contact Name
VIVI KUMALASARI SUBROTO
Contact Email
info@areai.or.id
Phone
+6282359594933
Journal Mail Official
info@areai.or.id
Editorial Address
Perum Cluster G11 Nomor 17 Jl. Plamongan Indah, Kadungwringin, Pedurungan, Semarang, Provinsi Jawa Tengah, 50195
Location
Kota semarang,
Jawa tengah
INDONESIA
Jurnal Ekonomi, Akuntansi dan Perpajakan
ISSN : 30468809     EISSN : 30468140     DOI : 10.61132
Core Subject : Economy,
Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Februari, Mei, Agustus, November. Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) adalah untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Ekonomi, Akuntansi, dan Perpajakan 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.
Articles 204 Documents
Tafsir dan Hadits Mengenai Riba Hilda Olyvia Wulandari; Nabila Rahma Febrianty; Naila Baraty; Ririn Tri Wahyuni; Silvia Dwi Rahmawati; Qurrata A’yunin; Taufiq Kurniawan
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i2.984

Abstract

Based on the Qur'an and Hadith, this study investigates how Islamic teachings prohibit usury. Usury is an economic practice that damages the financial system. This study aims to provide an explanation of the meaning, legal status, and interpretation of the verses of the Qur'an and Hadith related to usury. This study analyzes the concept of usury and its types in contemporary financial transactions using a qualitative descriptive approach and literature study. The results of the study indicate that many communities, including Islamic communities, still do not understand the meaning of usury and its effects. Consequently, comprehensive education is essential to eliminate usury and support the development of a just and sustainable Islamic economic system.
Determinan dan Strategi Peningkatan Pertumbuhan Ekonomi di Kota Jambi Muhammad Ilham Irwansyah; Erni Achmad; Zainul Bahri
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i2.985

Abstract

This research is entitled Determinants and Strategies of Enhancing Economic Growth in Jambi City. The objectives of this research are: (1) to analyze the conditions of economic growth, population, infrastructure, Human Development Index (HDI), investment, and capital expenditure in Jambi City; (2) to examine the effects of population, infrastructure, HDI, investment, and capital expenditure on economic growth in Jambi City; and (3) to formulate strategies to enhance economic growth in Jambi City. The results of the study indicate that there is a relationship between the population, infrastructure, HDI, investment, and capital expenditure with economic growth in Jambi City period 2004-2023 with percentage of contribution on 69.12%. Based on multiple linear regression analysis, these variables collectively have a significant and positive effect on economic growth in Jambi City during the 2004–2023 period. Partially, population, HDI, investment, and capital expenditure show a significant and positive influence, while infrastructure has a positive but not significant effect. Using the Analytical Hierarchy Process (AHP), the recommended strategies for enhancing economic growth in Jambi City include the development of basic infrastructure, facilitation of investment, support for regional leading sectors and UMKM, and human resource development.
Penguatan Industrialisasi di Bidang Peternakan Guna Meningkatkan Produktivitas dan Investasi di Kabupaten dan Kota Ikke Adelia Amanfa; Muhammad Yasin
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i2.988

Abstract

This study aims to strengthen industrialization in the livestock sector to increase productivity and investment at the district and city levels. The use of modern technologies, such as digital livestock management systems, sensor-based animal health monitoring, and automated feeding systems, has increased in recent years in response to the need for efficiency and improved production outcomes. Data were collected from various livestock units, ranging from small-scale to large-scale farms, through surveys and observations over a two-year period. The analysis results show a significant positive relationship between the level of investment in livestock technology and productivity improvements, both in terms of livestock population growth and production outputs (meat, milk, eggs). Higher investment in technology tends to result in better operational efficiency, lower animal mortality rates, and improved product quality. These findings indicate that accelerating the adoption of technology in the livestock industry can be an effective strategy to enhance the competitiveness and sustainability of the national livestock sector.
Penerapan Teknologi Komunikasi Bisnis dalam Meningkatkan Efisiensi Bisnis Suwandi Suwandi; Manda Putra Hutabarat; Muhammad Rangga aldjudin; Lany Melania
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i2.991

Abstract

In the growing era of Artificial Intelligence (AI), communication technology plays an important role in supporting the effectiveness and efficiency of business operations. This research aims to analyze how the implementation of business communication technologies, such as email, video conferencing, online collaboration platforms, and information management systems, can improve efficiency in work processes and decision making. The methods used in this research are literature study and case analysis of several companies that have successfully integrated communication technology in their business activities. The results show that the strategic use of communication technology can speed up the flow of information, reduce operational costs, and improve productivity and coordination between teams. The findings emphasize the importance of appropriate adoption of communication technology in improving business competitiveness amidst changing market dynamics.  
Efektivitas Kebijakan Pajak PPH Pasal 23 Terhadap Usaha Umkm Ade Nurul Kaidah Sinaga; Elpi Yanti
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i2.1011

Abstract

As a major contributor to GDP and job creation, Micro, Small, and Medium Enterprises (MSMEs) play an important role in the Indonesian economy. The purpose of this study is to evaluate the extent to which MSME business actors are able to support tax compliance while maintaining their business continuity through the implementation of the Income Tax (PPh) Article 23 policy. in the form of services, rent, profits, interest, and royalties are subject to PPh Article 23 tax. The implementation of the Income Tax Article 23 policy using taxation theory, public policy theory, tax law theory, and public management theory, this study uses a descriptive analysis methodology. The impact of the implementation of this tax on the financial and administrative aspects of MSMEs is examined, as well as the efficiency of the tax deduction system in increasing tax compliance. The results of the study, the application of a final rate of 0.5% based on PP No. 23 of 2018 and the supporting deduction / collection method in the PPh Article 23 policy, help ease the tax burden for MSMEs. The source deduction scheme has succeeded in increasing state revenues and ensuring tax compliance. There are still issues regarding the effectiveness of this policy, especially related to administrative compliance, such as processing certification, which is required to obtain a lower final rate. The main obstacles are literacy among MSMEs, lack of knowledge about the tax administration process, and the possibility of double taxation for MSMEs that do not have certificates are the main challenges noted. have not utilized the available incentives optimally due to lack of awareness and familiarity with the policy. This study concludes that in order to increase the effectiveness of the Income Tax Article 23 policy for MSMEs, significant efforts need to be made, such as tax education, simplification of administration, and strengthening supervision. The suggestion that can be given is that this policy can provide the greatest benefits for the growth and sustainability of MSME businesses which are the foundation of the national economy.
Analisis Keputusan Pembelian Konsumen saat Live Shopping pada Platform TikTok Produk Fashion Erwin Permana; Muhammad Rafi Putra Prasetia; Muhammad Rafif Falah; Agustinus Miranda Wijaya
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i2.1016

Abstract

The strengthening of the digital ecosystem has changed the way people make purchasing decisions. This study aims to analyze consumer purchasing decisions in live shopping on the TikTok platform for fashion products. The study was conducted using a descriptive qualitative approach. The research data was sourced from digital searches and observations. The results of the study indicate that consumer purchasing decisions in live shopping on TikTok are influenced by several key factors, namely seller credibility, promotional systems, interactivity, transaction ease, and social influence. These factors interact with one another and shape a satisfying shopping experience for consumers, thereby encouraging them to make purchases. By understanding these factors, businesses can design more effective marketing strategies to maximize sales through the TikTok platform.
Analisis Efektivitas Pelatihan Sertifikat Kompetensi Mahasiswa FEBI UIN KHAS Jember Terhadap Kesiapan Kerja Anis Fitriyah; Erlina Nur Nafiah; Zuhriyah Zulian Nihrir; Aldi Dimas Fian Saputra
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i2.1038

Abstract

This study analyzes the effectiveness of competency certification training programs for students of the Faculty of Islamic Economics and Business (FEBI), UIN KHAS Jember, in enhancing their job readiness. Using a qualitative approach and case study design, the research gathered data through interviews, observations, and documentation of training processes and outcomes. The findings reveal that the training significantly improved students' technical skills, self-confidence, and adaptability to workplace dynamics. Moreover, the national certification issued by the National Professional Certification Agency (BNSP) provided added value in terms of industry recognition. The study highlights the strategic role of partnerships with certified training institutions in aligning academic learning with industry demands. It also underscores the need for continuous curriculum updates and institutional support to maximize the training's impact on student career development.
Pengaruh Pergantian CEO terhadap Manajemen Laba dengan Komisaris Independen sebagai Variabel Moderasi Erliza Miranda Putri; Usep Syaipudin
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 3 (2025): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i3.1044

Abstract

This study aims to examine the impact of CEO turnover on earnings management in non-financial companies listed on the Indonesia Stock Exchange (BEI) during the period of 2018–2023, with independent commissioners as a moderating variable. Multiple linear regression is used as the model, and the results show that CEO turnover has a significant negative impact on earnings management, where the new CEO tends to engage in earnings management through Big Bath Accounting to improve future performance. Furthermore, independent commissioners have been proven to significantly moderate the relationship between CEO turnover and earnings management, with a higher proportion of independent commissioners in the board of commissioners weakening the negative effect of CEO turnover on earnings management. Control variables such as leverage, profitability, and company size also have a significant impact on earnings management practices. This study contributes to the development of corporate governance in Indonesia, particularly regarding the role of independent commissioners in controlling earnings management practices. The findings are expected to provide insights for investors and regulators in assessing the risks of financial report manipulation and improving transparency and accountability in companies listed on the stock exchange.
Dampak Kenaikan Pajak Pertambahan Nilai (PPN) Terhadap Konsumsi Rumah Tangga Menengah : Studi Empiris di Kota Besar Ahmad Wahyudi Zein; Anju Andini; Valina Sinka
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 3 (2025): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i3.1045

Abstract

The rise in Value Added Tax (VAT) from 11% to 12%, which was put into effect in January 2025, has elicited a range of reactions from Indonesian households, particularly those in the urban middle class. This research intends to investigate the effects of the VAT change on consumption habits among this group. Information was gathered through a survey conducted with 400 households in Jakarta, Surabaya, and Bandung utilizing a stratified random sampling technique. A quantitative analysis was performed using multiple linear regression. The findings indicate that while the overall tax burden on basic consumption did not rise significantly due to various mitigating measures, the public's perception of the VAT hike still resulted in a decline in spending—particularly on non-essential items and services. This result underscores the importance of fiscal perception in influencing household consumption patterns. The study suggests that fiscal transparency, public awareness campaigns, and compensatory policies are essential for preserving middle-class purchasing power during initiatives aimed at enhancing national tax revenue.
Proses Perencanaan, Perekrutan dan Penempatan SDI pada Pabrik Tahu Saudara Jaya Nanda Anggun Kharisma; Deliani Faradillah; Anastasya Veronica Parera
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 3 (2025): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jeap.v2i3.1084

Abstract

This study aims to analyze the process of planning, recruitment, and placement of Human Resources (HR) at Saudara Jaya Tofu Factory. The availability of quality HR is a crucial factor in supporting operational effectiveness and achieving organizational goals, especially in small-scale manufacturing industries such as tofu factories. The research methods used are in-depth interviews with owners/managers and key employees, and direct observation of daily activities related to HR management in the factory environment. The results of the study indicate that the HR planning process at Saudara Jaya Tofu Factory tends to be informal and based on immediate needs, not long-term projections. Recruitment is mostly done through recommendations from existing employees or word of mouth in the surrounding environment, with selection criteria that focus on work experience and willingness to learn. Employee placement is done flexibly, adjusting to daily production needs and observed individual abilities. Nevertheless, it was found that this informal approach was quite effective in meeting the operational needs of Saudara Jaya Tofu Factory, considering the relatively simple scale of the business and characteristics of the work.