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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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Pengaruh Pembelajaran Prakarya dan Kewirausahaan, serta Literasi Ekonomi terhadap Intensi Berwirausaha dengan Efikasi Diri sebagai Variabel Mediasi pada Siswa SMAN di Ciracas Fadhilah Alwan; Aditya Pratama; Suparno Suparno
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.v2i3.1308

Abstract

This study aims to analyze the influence of Craft and Entrepreneurship Learning as well as economic literacy on entrepreneurial intention, with self-efficacy as a mediating variable among senior high school students in Ciracas, East Jakarta. The research is grounded in the issue of low entrepreneurial intention among students based on preliminary survey results, and the persistently high unemployment rate among high school graduates. This study adopts a quantitative approach using a survey method through questionnaires distributed to 11th-grade students from three schools: SMAN 99, SMAN 58, and SMAN 105 Jakarta. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results indicate that both Craft and Entrepreneurship Learning and economic literacy have a positive effect on self-efficacy and entrepreneurial intention. Moreover, self-efficacy is proven to be a significant partial mediating variable in the relationship between the independent variables and entrepreneurial intention. This research recommends strengthening entrepreneurship education and improving economic literacy in schools as strategies to foster students’ confidence and entrepreneurial spirit from an early age.
Peran Koneksi Politik dalam Memoderasi Environmental Social Governance Disclosure terhadap Agresivitas Pajak Muhammad Rizal Afandi; Suwandi Suwandi
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.v2i3.1318

Abstract

The purpose study aims to analize the effect of the environmental social governance & tax agresivity with Role political connection as moderation variable. In this study the theory used as the basis for this test is Legistimachy theory & Political Cost Hypotesis theory, This study aims to examine the environmental, social and governance aspects of tax aggressiveness and to examine whether political connections can moderate environmental social governance on tax aggressiveness in manufacturing, mining, & agro companies listed on the Indonesia Stock Exchange (IDX).. Sample measurements in this research were using quantitative techniques. The objects used as samples in this test were 60 companies The type of data used as the research object is documentary, namely financial reports of companies by selecting the time period 2021 to 2023 respectively. This research uses outer model, inner model & hypothesis testing. The results show that each dimension of the environment social and governance does not have a direct effect on tax aggressiveness with a significance value of p value above 0.05 and t statistic shows a coefficient below 1.966. However, the indirect effect shows that political connections can act as a negative moderator of the relationship between the environment and tax aggressiveness with a significance value of p value 0.020 and t statistic 2.330. In addition, political connections can also act as a positive moderator of the relationship between governance and tax aggressiveness with a significance value of p value 0.004 and t statistic 2.906. However, political connections cannot moderate the relationship between the social environment and tax aggressiveness with a significance value of p value e 0.081 and t statistic 1.745.
Pengaruh Profitabilitas dan Pertumbuhan Penjualan terhadap Manajemen Laba dengan Financial Distress sebagai Variabel Mediasi Tsalisa Binti Mudhawamah; Putri Awalina; Fitria Magdalena Suprapto
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.v2i3.1322

Abstract

This study aims to determine the effect of profitability (X1) and sales growth (X2) on earnings management (Y) with financial distress (Z) as a mediating variable. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange for the period 2020-2023. The sampling technique for this study used purposive sampling so that a total of 92 data could be processed. The data analysis technique in this study uses path analysis using SPSS software version 25. The results showed that profitability has a negative effect on earnings management and sales growth has a positive effect on earnings management. Profitability has a positive effect on financial distress, while sales growth has no effect on financial distress. Financial distress has a positive effect on earnings management. The results of the mediating variable test using path analysis show that financial distress is able to mediate the effect of profitability on earnings management, while financial distress is unable to mediate the effect of sales growth on earnings management.
Pengaruh Pendidikan Kewirausahaan dan Lingkungan Sekolah terhadap Minat Berwirausaha Siswa SMK di Jakarta Selatan Desfi Dwiyana Nurhayati; Corry Yohana; Aditya Pratama
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.v2i3.1359

Abstract

This study aims to determine the effect of entrepreneurship education and the school environment on the entrepreneurial interest of Vocational High School (SMK) students in South Jakarta. The background of this study is based on the importance of developing an entrepreneurial spirit among the younger generation as a strategic effort in facing employment challenges and encouraging the creation of new jobs. SMK students are seen as potential entrepreneurs who need to be equipped with entrepreneurial knowledge, skills, and attitudes from an early age. Therefore, entrepreneurship education and the school environment are two crucial factors that can shape entrepreneurial mindsets and motivations. This study uses a quantitative approach with an associative research type. The study population was students from five vocational high schools spread across South Jakarta. A sample of 173 respondents was selected through a stratified random sampling technique based on school strata and gender to obtain representative data. Data were collected using a closed questionnaire instrument that has been tested for validity and reliability. The data analysis technique used was multiple linear regression, which began with classical assumption tests such as normality, multicollinearity, heteroscedasticity, and linearity. The results of the study indicate that partially, entrepreneurship education has a positive and significant influence on students' entrepreneurial interest. Similarly, the school environment also has a positive and significant influence. Simultaneously, both variables contribute to increasing entrepreneurial interest, with an Adjusted R Square value of 0.412. This means that 41.2% of the variation in entrepreneurial interest can be explained by entrepreneurship education and the school environment, while 58.8% is influenced by other factors. These findings emphasize the important role of schools in creating a learning ecosystem that encourages innovation, independence, and an entrepreneurial spirit among students.
Pengaruh Harga dan Kualitas Produk terhadap Minat Beli Konsumen PT. Frisian Flag Indonesia di Cabang Pekanbaru Ferisca Nurwidyanti; Jeli Nata Liyas
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.v2i3.1367

Abstract

This study aims to analyze the effect of price and product quality on consumer purchasing interest at PT. Frisian Flag Indonesia in Pekanbaru Branch. The sample used in this study consisted of 50 consumers. Data analysis was carried out using several techniques, including validity tests, reliability tests, classical assumption tests, multiple linear regression, hypothesis tests, and coefficient of determination tests. Based on the results of the study, the t test shows that price has a significant influence on consumer purchasing interest, with a t-count of 2.908 which is greater than t-table 2.010 and a significance value of 0.005 which is smaller than 0.05. Similarly, product quality also has a significant effect on purchasing interest, with a t-count of 6.736 which is greater than t-table 2.010 and a significance value of 0.000 which is smaller than 0.05. Furthermore, the simultaneous test (F test) shows that price (X1) and product quality (X2) together have a significant effect on consumer purchasing interest. The F-test results yielded an F-count of 24.591, which is greater than the F-table of 3.191, with a significance value of 0.000, indicating that both variables have a significant influence. The coefficient of determination indicates that price and product quality contribute 51.1% to consumer purchase intention, while the remaining 48.9% is influenced by other factors not examined in this study.
Analisis Perilaku Kecurangan (Fraud) Tenaga Kerja UMKM terhadap Keberlangsungan Usaha: Studi Kasus pada UMKM HJ.GUS BUSANA Hafizh Dzaky Hawari; Rizki Aryanto; Abda Abda; Rifqi Muzakki
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.v2i3.1390

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting national economic growth, particularly through their contributions to job creation and the development of local potential. MSMEs serve as the backbone of inclusive economic development by reaching various segments of society. However, despite their strategic importance, MSMEs often face internal challenges, including the risk of fraud committed by employees. This study aims to examine the forms of fraud risk occurring within the MSME HJ.GUS BUSANA and analyze their impact on business operations. A qualitative descriptive approach was used, with data collected through direct interviews with the business owner. This method allowed for a contextual and in-depth understanding of the types of fraud experienced. The findings reveal two primary forms of employee fraud that pose a threat to operational efficiency and business sustainability. First, the excessive use of raw materials without the owner’s knowledge or approval, categorized as a high-risk behavior. Second, the use of business facilities such as equipment and working hours for personal purposes, categorized as a moderate-risk behavior. These practices lead to resource wastage, increased operational costs, and decreased productivity. The impact of such fraud is not only financial but can also erode trust within the workplace environment. Therefore, a more effective internal control system is essential, including proper monitoring of material usage and access to business resources. Additionally, instilling strong work ethics and a sense of responsibility among employees is crucial in building a positive organizational culture. Implementing these measures is key to ensuring that MSMEs can not only survive but also grow sustainably amidst the ever-changing business landscape. Strengthening internal supervision and ethical awareness can significantly reduce the risk of fraud, thereby enhancing the long-term resilience and performance of the enterprise.
Peran Pajak sebagai Instrumen Penyokong Pendidikan Inklusif untuk Meningkatkan Human Development Index (HDI) Indonesia: Sebuah Studi Literatur Ilham Febri Budiman
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: 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.v1i4.583

Abstract

Taxes are the largest source of revenue in the structure of Indonesia's state budget (APBN). The revenue will be allocated for state spending, one of which is on education. The education sector is a mandatory spending area amounting to 20% of the total state revenue. This paper aims to identify the role of taxes in supporting inclusive education to improve Indonesia's Human Development Index (HDI). The approach used in this research is qualitative with a literature study method using secondary data sources. The research results show that the increase and decrease in tax revenue affect the size of the education budget due to the dominant contribution of taxes to state revenue. HDI is influenced by indicators such as life expectancy, literacy rate, average years of schooling, and real per capita expenditure, all of which can be improved through inclusive education. Therefore, it can be concluded that if tax revenue increases, the education budget will also increase, and it will be able to fund inclusive education. Inclusive education will drive the increase in Indonesia's HDI. Some of the educational issues that occur include education that is not yet fully inclusive, the low quality of teachers, and the uneven distribution of school facilities and infrastructure. These problems can be resolved if there is significant educational funding, which is also influenced by tax revenue.
Dampak Konsolidasi Keuangan Terhadap Likuiditas, Profitabilitas, dan Ekuitas-Earning Based: Studi Kasus Pada PT Indofood Sukses Makmur Tbk (INDF) Ghina Wahdiyanti; Maya Lizqiyanti; Taupan Irmansyah; M. Masrukhan
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 4 (2024): November: 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.v1i4.586

Abstract

Financial consolidation has become a crucial strategy for multinational companies in addressing increasingly intense global competition. It is often employed as a primary approach to expand market reach and drive corporate growth, ultimately affecting liquidity, equity-earning based measures, and profitability. This study specifically examines the impact of consolidation on a company's liquidity, equity-earning based metrics, and profitability using financial ratio analysis, including Current Ratio (CR), Earnings Per Share (EPS), and Net Profit Margin (NPM) as key indicators. Adopting a quantitative approach, the research utilizes secondary data from the financial statements of PT Indofood Sukses Makmur Tbk before and after consolidation in 2023. The methods applied include a comparison of financial statement items pre- and post-consolidation and a literature review relevant to financial performance analysis. The data analysis results reveal that post-consolidation, PT Indofood Sukses Makmur Tbk recorded an increase in liquidity ratio (current ratio) by 15.26%, reaching 1.9171, and an equity-earning based ratio (earnings per share) rise of 53.74% to 0.001309, which positively impacted the company. However, profitability ratio (net profit margin) declined by 22.81% to 0.1028, indicating challenges in cost management and operational efficiency following the consolidation.
Peran Pondok Pesantren dalam Membentuk Karakter Anak Muda di Era Modern Alisia Zahro’atul Baroroh; Abdul Khobir
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 1 (2025): 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.v2i1.721

Abstract

The rapid development of technology and increasingly complex global challenges have a significant impact on the mindset and behavior of today's youth. Pondok pesantren, as a traditional Islamic educational institution, plays a crucial role in shaping the character of young people, fostering good morals, discipline, and responsibility. This study aims to explore the role of pondok pesantren in character building among youth in the modern era. The research adopts a qualitative approach, using data collection techniques such as in-depth interviews, observations, and document analysis with pesantren leaders, teachers, and students. The findings indicate that pondok pesantren play a vital role in shaping students' character through religious education, the application of daily routines that instill discipline, and social activities that promote a sense of responsibility. Pondok pesantren also adapt to modern times by incorporating technology into the learning process while maintaining traditional values. In conclusion, pondok pesantren are effective in shaping a generation of youth who are not only intellectually capable but also possess strong character, discipline, and high moral standards.
Peran Tanggung Jawab Sosial Perusahaan dan Ukuran Perusahaan Terhadap Penghindaran Pajak Khalisa Fahira; Nera Marinda Machdar
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 1 (2025): 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.v2i1.723

Abstract

This study aims to examine the existing literature on the relationship between Corporate Social Responsibility (CSR), company size, and tax avoidance. CSR encompasses ethical business practices adopted by companies, including their compliance with tax regulations. In contrast, larger companies often have more resources and broader networks, which enable them to implement more effective tax avoidance strategies. The research methodology involves a comprehensive literature review, which includes the development of a theoretical framework, identifying relevant variables, and analyzing findings from previous studies. The main objective is to investigate how CSR and company size influence tax avoidance. The results show significant differences in the interaction between CSR, company size, and tax avoidance, highlighting inconsistencies in previous research findings. Thus, this study provides a deeper understanding of the current dynamics surrounding these issues.

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