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Jurnal Ekonomi, Akuntansi dan Perpajakan
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30468809     EISSN : 30468140     DOI : 10.61132
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 204 Documents
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Peran Kompensasi dalam Meningkatkan Kinerja Tim di Perusahaan Umum Perkebunan Kahyangan Jember yang Kompetitif Ilma Masturia; Ulfiatun Nadiroh; Vita Dwi Lestari; Ahmad Wasil Maulidi; Nurul Setiangrum
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.v2i3.1085

Abstract

This study aims to analyze the role of the compensation system in improving team performance in a competitive work environment, with a focus on the Public Company of the Kahyangan Jember Plantation Region. In this context, the research used a qualitative approach through semi-structured interviews, group discussions and direct observation to explore the views of employees and managers regarding the existing compensation system. The results of the study show that most employees feel that the compensation system implemented is fair and transparent enough which contributes to improved morale and team performance. Team achievement-based incentives have been proven to encourage collaboration and responsibility among team members. Nonetheless, there is still room for improvement, such as adding bonuses for teams that reach certain targets. The study concludes that the design of an effective compensation system is essential to achieve a productive and harmonious work environment, and provides recommendations for organizations to continuously evaluate and refine existing compensation structures.
Tinjauan Literatur: Akuntansi Manajemen dalam Mendukung Tata Kelola Perusahaan yang Efektif Cailah Nasywa Afrila; Diana Indah Sri Lestari P. A; Cholis Hidayati
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.v2i3.1164

Abstract

This article explores the strategic role of management accounting in supporting the implementation of effective corporate governance. In today’s complex and dynamic business environment, management accounting functions not only as an internal financial recording tool but also as a provider of relevant information for decision-making, control, and strategic planning. Using a literature review approach, this study identifies the contributions of management accounting in enhancing investment efficiency, promoting transparency through responsibility accounting, strengthening internal audit functions, and reducing information asymmetry. The integration between management accounting systems and Good Corporate Governance (GCG) principles has been proven to create synergy in both operational management and strategic oversight. The findings indicate that a well-structured, transparent, and governance-oriented management accounting system serves as a fundamental pillar for building accountable and sustainable organizations.
Dampak Persepsi Risiko, dan Financial Technology pada Minat Masyarakat untuk Berinvestasi Pipin Fitriasari; Maria Yanida
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.v2i3.1169

Abstract

This research aims to analyze the impact of risk perception, financial technology, on the interest of the people of Balikpapan City to invest in the capital market. This type of research is quantitative research, with a questionnaire as the research instrument. The population in this research is the people of Balikpapan City with several criteria. The sampling technique uses incidental sampling. Based on the sampling method, a sample of 216 respondents. The results of this research show that risk perception, financial technology have a positive and significant effect on the interest in investing in the capital market among the people of Balikpapan City.
Analisis Tingkat Persepsi Mahasiswa Uin Terhadap Penggunaan Transportasi Online (Gojek, Grab, Indrive, Dan Maxim) Sebagai Sarana Mobilitas Menuju Kampus Siti Hawa Febriani; Alya Afriliani; Adi Muhammad Syalimul Gaos; Mia Lasmi Wardiyah
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.v2i3.1174

Abstract

This research investigates how students perceive the use of online transport services namely Gojek, Grab, InDriver, and Maxim as their primary means of commuting to campus. App-based transportation has become increasingly vital for addressing urban mobility issues such as traffic congestion, limited parking space, and time constraints. The study adopts a descriptive quantitative method, with data collected through a Likert-scale questionnaire distributed to 20 selected participants. The results reveal a predominantly favorable perception among students, especially regarding convenience, accessibility, efficiency, and safety. All questionnaire items were confirmed to be valid and reliable. Tests for normality and homogeneity showed the data were suitable for further analysis. Moreover, ANOVA results indicated no statistically significant differences in perception among students based on their preferred app. These findings affirm online transportation as a top choice for students to support their academic routines. This study is expected to serve as a valuable reference for developing more adaptive digital transportation services and for universities formulating inclusive and student-centered mobility policies.
Analisis Laporan Keuangan sebagai Alat untuk Menilai Kinerja Keuangan Perusahaan pada PT. Pembangunan Perumahan (Persero) Tbk Nadhila Nuraini; Dalizanolo Hulu
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.v2i3.1181

Abstract

The objective of this study is to evaluate the financial performance of PT PP (Persero) Tbk over the period from 2020 to 2023. The assessment was conducted by analyzing several key financial ratios, including profitability, liquidity, solvency, and activity ratios. This study employed a descriptive quantitative approach using secondary data obtained from the company’s annual financial statements. The analysis revealed a decline in the company’s profitability, as indicated by a downward trend in the Return on Assets (ROA) and Return on Equity (ROE) ratios. The company's liquidity remained relatively stable but was still below the ideal standard, particularly in the quick ratio, indicating a need for improvement in the management of liquid assets. The solvency analysis revealed a high dependency on debt, which could increase financial risk if not properly managed. Meanwhile, the activity ratios showed a decrease in operational efficiency in utilizing assets to generate revenue. These findings support the hypothesis that PT PP (Persero) Tbk is facing challenges in maintaining financial health, particularly in balancing growth with sustainable performance. This study has limitations, including a data scope restricted to financial ratios and the absence of consideration for external factors such as macroeconomic conditions and industry comparisons. Future research is recommended to adopt a more comprehensive and integrative approach by combining quantitative and qualitative methods, in order to gain deeper insights into financial decision-making processes and the company’s strategic direction.
Analisis Pemotongan dan Pemungutan PPH Pasal 23 dalam Praktik Perpajakan di Indonesia Feby Salsabila Dasril; Muhammad Abdillah Pratama Aminullah; Risa Adelila Hasibuan
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.v2i3.1185

Abstract

This study is a literature study that aims to analyze the practice of withholding and collecting Income Tax (PPh) Article 23 in the context of tax regulations in Indonesia. Data were obtained through a literature review of laws and regulations, tax textbooks, and relevant scientific journals. The results of the analysis indicate that although the provisions of PPh Article 23 have been regulated in detail, there is still the potential for differences in interpretation in practice, especially regarding the classification of tax objects and withholding rates. This study recommends increasing the socialization of regulations and simplifying tax administration in order to improve taxpayer compliance.
Aktivitas Ekonomi Masyarakat Miskin di Desa Tamaila Utara Kecamatan Tolangohula Kabupaten Gorontalo Zenab S. Tadu; Roy Hasiru; Agil Bahsoan
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.v2i3.1204

Abstract

This studyaims to examine the economic activities of low-income communities and identify factors that influence these activities in Tamaila Utara Village,Tolangohula Sub-district,Gorontalo Regency. The study employed a qualitative method using a systematic approach. Data collection techniques included observation, interview, and source triangulation.Data analysis involved data reduction followed by drawing conclusions. The findings indicate that most low-income residents in Tamaila Utara rely on agriculture, particularly corn farming, as their primary livelihood. Farming activities are supported by family members due to limited financial capacity to hire labor, and the tools used are still very simple or traditional. For crop distribution,the community depends on local traders who offer prices significantly lower than market rates, due to limited transportation access to larger markets. In terms of consumption,residents can only meet their basic needs, with low nutritional intake due to minimal income. Other challenges to improving the local economy include water scarcity during the dry season, low educational attainment among farmers,lack of government-provided training, and unpredictable weather and environmental conditions. Therefore,government support is urgently needed,such as irrigation development, agricultural training, and the provision of modern tools or technology to enhance community welfare in the future.
Pengaruh Budaya Organisasi terhadap Disiplin Kerja Karyawan PT. Wira Mas Permai di Kabupaten Banggai Radya Pratiwi Amsir; Radia Hafid; Melizubaida Mahmud; Agil Bahsoan; Ririend Koniyo
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.v2i3.1205

Abstract

This research aims to determine the influence of organizational culture on employee work discipline at PT Wira Mas Permai in Banggai Regency. The research employs a quantitative method, with data processed using descriptive statistics, classical assumption tests, and hypothesis testing. The data were analyzed using simple linear regression with the assistance of IBM SPSS 21 software. The type of data used in this research is primary data, which was collected through questionnaires distributed to the employees of PT Wira Mas Permai in Banggai Regency. This research consists of a dependent variable, namely employee work discipline at PT Wira Mas Permai in Banggai Regency, and an independent variable, namely organizational culture. The results indicate that the organizational culture variable has a positive and significant influence on employee work discipline. The regression analysis indicates a positive coefficient of 0.651, which means that every increase in organizational culture will improve employee work discipline. Organizational culture contributes 42% to employee work discipline, while the remaining 58% is influenced by other factors such as leadership, motivation, and the work environment.
Optimalisasi Manajemen Biaya Lingkungan untuk Efisiensi Operasional pada Perusahaan Manufaktur Titania Intan Kartika; Dhea Putri Melati; Novya Sucy Wulandary; Dhivanadya Azzahra Putri
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.v2i3.1248

Abstract

This study examines the role of environmental cost management in improving operational efficiency in manufacturing companies. Using a descriptive qualitative approach through a case study in Indonesia, the findings show that effective environmental cost management reduces waste and enhances production efficiency. Separate reporting of environmental costs also improves transparency and accountability.
Pajak Pertambahan Nilai Putri Charunnisa Pane; Nur Atikah; Abidzar Fikri Simamora
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.v2i3.1249

Abstract

Value Added Tax (VAT) is one of the key sources of state revenue within Indonesia’s taxation system. VAT is imposed on the consumption of goods and services domestically and is categorized as an indirect tax, meaning it is ultimately borne by the end consumer but collected and reported by taxable entrepreneurs. This study aims to provide a comprehensive understanding of the VAT mechanism, including its collection, reporting, and the challenges encountered in its implementation in Indonesia. The research method employed is a literature review using a descriptive-qualitative approach that analyzes laws, official documents, and academic literature. The findings indicate that although VAT significantly contributes to the State Budget (APBN), its application still faces several issues such as low taxpayer compliance, administrative complexity, and inequality in tax burden distribution. Therefore, tax policy reform and administrative improvements are needed to enhance the effectiveness and efficiency of VAT collection in Indonesia.

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