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VIVI KUMALASARI SUBROTO
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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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Analisis Pilihan Konsumen Terhadap Barang Substitusi dan Komplementer Murbanto Sinaga; Rika Surianto Zalukhu; Rapat Piter Sony Hutauruk; Daniel Collyn; Suci Etri Jayanti. S; Sri Winda Hardiyanti Damanik; Yomeini Margareth
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.v1i4.725

Abstract

This study aims to analyze consumer behavior in choosing substitute and complementary goods. The research was conducted on consumers in traditional markets, namely Petisah Market and Simpang Limun Market, as well as modern markets, namely Sun Plaza and Plaza Medan Fair in Medan City. The research sample consisted of 200 respondents selected using a purposive sampling method. The primary research instrument was a structured questionnaire designed with a five-point Likert scale to measure respondents' perceptions of factors influencing their choices, such as the price of goods. The data were analyzed using both quantitative and qualitative approaches. Quantitative analysis involved descriptive statistics to describe the characteristics of respondents and data distribution. The analysis results indicate that consumers tend to choose substitute goods when the price of primary goods increases. Furthermore, price significantly influences purchasing decisions for both substitute and complementary goods. Consumers are more sensitive to price changes in substitute goods due to their tendency to seek cheaper alternatives. In contrast, for complementary goods, an increase in the price of primary goods tends to reduce the demand for complementary goods, as they are often used together. The implications of this study suggest that appropriate pricing strategies can optimize the demand for substitute goods, while careful consideration is needed when setting prices for complementary goods.
Kepatuhan Pembayaran Pajak Kendaraan Bermotor pada Unit Pelaksanaan Teknis (UPT) Samsat Rumbai Novita Yuriska Br Sitorus; Della Anggely Br Damanik; Elly Nielwaty
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.v2i1.733

Abstract

In Indonesia, many people own motorized vehicles but the tax distribution is still low. This shows that people are not obedient in making taxpayer payments. This research was conducted to find out and analyze how the compliance of taxpayers in Rumbai Subdistrict in increasing motor vehicle tax revenue. The research method used is a descriptive qualitative approach. However, there are still challenges in terms of socialization and public awareness of motor vehicle tax payments. Therefore, further efforts are needed in improving technological infrastructure and educational campaigns so that taxpayers can be more optimal in supporting effective and efficient public services. Because the higher the level of taxpayer compliance, the higher the local revenue will be obtained.
Efisiensi Pengumpulan dan Pendistribusian Dana Zakat : (Studi Kasus Pada Baznas Kota Medan Tahun 2018-2022) Khairul Faiz Batubara; Yenni Samri Juliati Nasution
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.v1i4.735

Abstract

This research is motivated by the efficiency of collecting and distributing zakat which has not been maximized. The targets in question include solving poverty problems, income distribution, and improving the welfare of the people and the state. This shows how important zakat is as one of the pillars of Islam. The method used in this study is qualitative descriptive research, namely by reviewing literature and conducting data analysis, studying literature from various sources of books, the internet, and also research journals that have the same topic as the researcher mentioned. The results of the study conclude that the Zakat Collection Strategy can be interpreted as an activity to collect funds and other resources from the community (either individuals, groups, organizations, companies or the government) which will be used to finance the institution's programs and operational activities in the end is to achieve the mission and goals of the institution in the field of distribution including the fields of Economy, Education, Da'wah, Health, Social and Humanitarian. It is evidenced by the collection and distribution/distribution of zakat funds carried out by the Medan City Baznas experiencing a positive trend from year to year which is quite significant, having an impact on the performance of the Medan City Baznas to continue to increase and of course with public awareness to distribute zakat through official institutions is getting higher so that justice and welfare are created in kaffah.
Pengaruh Perceived Ease of Use dan Promotion pada Layanan Aplikasi GoPay terhadap Consumptive Behavior Mahasiswa S1 Fakultas Ekonomi 2022 Universitas Negeri Jakarta Andreas Pandu Prasetya; Alfin Lazuardy Nur; Yusrizal Abdul Khamid; Muhammad Zahraan Sakti
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.v2i1.740

Abstract

This study examines the influence of Perceived Ease of Use and Promotion on the use of the GoPay application towards the Consumptive Behavior of undergraduate students in the Faculty of Economics at Universitas Negeri Jakarta. In the digital era, electronic wallets like GoPay have become popular due to their ease of use and various attractive promotions offered. This study employs a quantitative method by collecting data through a survey questionnaire distributed to 50 students who are GoPay users. Multiple linear regression analysis was used to test the research hypotheses. The results indicate that both Perceived Ease of Use and Promotion have a positive and significant effect on Consumptive Behavior among students. Perceived Ease of Use has an effect of 0.309, while Promotion has an effect of 0.319 on Consumptive Behavior. These findings confirm that ease of use and effective promotions can enhance Consumptive Behavior among students. This research is expected to provide insights for more prudent financial management among students and more effective promotional strategies for electronic wallet service providers.
Analisis Aspek Manajemen dan Aspek Pemasaran Toko Bangunan Ulin Utama Fayziah Aulia Husna; Rahmah Rahmah; Rahma Aulia; Muhammad Firliadi Noor Salim
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.v2i1.764

Abstract

Toko Ulin Utama is a building materials store located in Kandangan Hulu, Hulu Sungai Selatan Regency, South Kalimantan. Along with the development of this region, the demand for building materials continues to increase, in line with the growth of infrastructure and the property sector. This condition makes Toko Ulin Utama one of the key suppliers that plays an important role in supporting development activities in the area. This study focuses on two main aspects: management and marketing. In terms of management, the focus is on how the store manages human resources, organizes its structure, and improves operational efficiency. Meanwhile, in terms of marketing, this research discusses promotion strategies, market segmentation, consumer behavior, and the store's competitiveness in the local market. The data for this research was obtained through direct interviews with the store owner and manager, providing in-depth information about the strengths, weaknesses, opportunities, and challenges faced by the store in its operations. The concept guiding this study is the business feasibility study, which explores various aspects such as market, marketing, and management. The results of this study are expected to provide a clear picture of the operational feasibility of Toko Ulin Utama, while also serving as a guide to developing more effective and sustainable business strategies. With the increasing demand for building materials driven by the development of infrastructure and the property sector in the area, the findings of this study are expected to help the store take advantage of market opportunities and better address existing challenges.
Fluktuasi Harga Minyak Global dan Dampaknya Terhadap Ekspor Migas Indonesia Edy Soesanto; Matthew Tamima; A Raaf Dasuqi
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.v2i1.765

Abstract

Economic growth is a critical aspect of economic policy in any country or economic system. According to data from Indonesia's Central Statistics Agency, the country's economic growth has fluctuated over the years. Factors influencing a nation's economic growth include export activities and inflation. The oil and gas (O&G) industry plays a strategic role in supporting national economic growth by contributing to Gross Domestic Product (GDP), state revenue, and job creation. This study aims to analyze the impact of the O&G industry on the national economy and provide perspectives on future challenges and opportunities. Using both quantitative and qualitative approaches, secondary data such as government financial reports, industry statistics, and policy analyses were utilized to assess the sector's contributions across various economic dimensions. The findings indicate that the O&G sector remains one of the primary sources of state revenue, despite significant challenges posed by declining reserves and volatile global oil prices. On the other hand, energy diversification and technological development present opportunities to enhance efficiency and sustainability in this sector.
Pengaruh Strategi Pemasaran dengan Teknik Tradisonal dan Online terhadap Hasil Penjualan Nadhiroh Fardania; Sugeng Pradikto
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.v2i1.766

Abstract

This study explores the marketing strategies used by traders in Pasar Besar, Pasuruan City in dealing with changes in consumer behavior in the digital era. Data were obtained through semi-structured interviews and questionnaires, involving traders representing various types of products and marketing methods. Analysis was conducted qualitatively to explore key themes and quantitatively to identify patterns and trends. The results show that traditional marketing (direct selling) is still relevant because direct interaction creates emotional connections and increases buyer loyalty. However, this approach faces challenges due to the shift in buyer preferences to online shopping. Meanwhile, online marketing offers wider market reach, cost efficiency, and time flexibility, although its success is highly dependent on promotional capabilities and delivery management. The combination of traditional and online strategies has proven effective in reaching various buyer segments, providing significant sales increases. This approach requires careful planning to optimize the benefits of both methods without increasing operational costs. By understanding market needs and adjusting strategies, traders can maximize the potential of both approaches to achieve success amidst changing times.
Analisis Perhitungan Harga Pokok Produksi Metode Full Costing dan HPP Penjualan Pada UMKM Mie Ayam Ronggo Ike Wahyu Eka Safitri; Amelia Kartika Sari; Faikotul Hikmah; Dayinta Puspa Nala; Festi Syahputri Lutfiana; Achmad Rafly Cadafi; Dian Fahriani
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.v2i1.774

Abstract

The goals of this study is to assess the expenses associated with the production of goods at Mr. Lamadi's ronggo chicken noodle umkm located on Jl. Manunggal Amd, Patoman, Pangkemiri, Kec. Tulangan, Sidoarjo Regency. This study employs a descriptive qualitative approach, utilizing samples selected based on primary data. The outcome of this study reveal the production cost of goods on chicken noodles for chicken noodle toppings and pentol amounting to Rp. Rp. 9.500, for the retail price of Rp 14.500 then for chicken feet noodles of Rp. Rp. 8.000 for a retail price of Rp. 12.000 and for original chicken noodles Rp. 7,500 with a retail price of Rp. 11,500. In this analysis, there is a price distinction between the COGS calculation and the selling price of chicken noodles at the market price.
Pengaruh Pengangguran dan Upah Minimum Regional terhadap Kemiskinan Melalui IPM sebagai Variabel Intervening: Studi pada 34 Provinsi di Indonesia Dwie Belcha Nanda Damanik; Joko Suharianto
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.v2i1.793

Abstract

This research aims to analyze the influence of unemployment and the Regional Minimum Wage (UMR) on poverty in 34 provinces in Indonesia with the Human Development Index (HDI) as an intervening variable. The high unemployment rate and minimum wage policy are considered to play a significant role in poverty conditions in the region. This research uses a path analysis approach with panel data from 2018 to 2022. The research results show that the unemployment rate has a positive influence on poverty, while the UMR shows a different influence in each province. HDI is proven to mediate the relationship between unemployment, UMR and poverty. This research contributes to the development of economic science and provides insight for the government and private sector in formulating poverty reduction policies.
Peran E-Commerce dalam Meningkatkan Peluang bagi UMKM di Indonesia Raaken Danendra A W; Silvana Purbawanti; Zella Fathona Aska
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.v2i1.794

Abstract

The aim of this research is to find out how the role of e-commerce increases opportunities for MSMEs in Indonesia. The method used in this research is a qualitative approach with literature study as the main data source. We carried out the data collection process by searching literature with the keyword "The role of e-commerce in Indonesian MSMEs." on the Google Scholar platform. The results show that e-commerce has made a significant contribution to the MSME players themselves. The role of e-commerce has also increased since the COVID-19 pandemic, which at that time became the main solution for MSMEs to survive amidst the crisis caused by restrictions on physical activity. With e-commerce integrated with social media, MSMEs can still operate and maintain income because they are able to adapt to changes in market behavior. However, this research also identified several main challenges, one of which is the low interest in reading which causes a lack of digital literacy among MSME players. Therefore, technology training, digital infrastructure development, and policies that support the empowerment of MSMEs in the digital era are needed. By conducting this research, of course there is hope that strategic steps can be formulated to maximize the potential of e-commerce, not only in expanding market access on a global scale, but also being able to increase the global competitiveness of MSMEs in a sustainable manner.

Page 17 of 21 | Total Record : 204

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