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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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Uji Coba Sistem Penilaian Kinerja Karyawan dengan Metode Behaviorally Anchor Rating Scale di PT X Nabila Putri Mahadewi; Nindiya Rindhi Ashifa
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.v2i1.801

Abstract

Performance assessment is very important for a company when it comes to making decisions. Performance assessment can also affect employee motivation and commitment at work and can affect the criteria for promotion. In general, some companies use a performance assessment system that is subjective and is considered less effective because there is no standard, making employees feel less fair in terms of assessment. To overcome these problems, it is necessary to design an assessment system with the Behaviorally Anchor Rating Scale (BARS) method because this method is more objective in matters that need to be assessed. It is hoped that this BARS method can assess all employees more objectively and fairly and can affect the motivation of employees to be more active in work.
Validasi Instrumen Penilaian Kinerja Karyawan Menggunakan Metode Behaviour Anchor Rating Scale di PT XYZ Ismi Azalika Ummah; Leyla Ayu Azkiyah; Syamsul Hidayat
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.v2i1.802

Abstract

The application of the Behaviorally Anchored Rating Scale (BARS) method in employee performance assessment has been shown to increase the objectivity and accuracy of evaluations in various organizations. The BARS method assesses performance based on specific behaviors related to a particular task, thereby reducing subjectivity in assessment. Recent research by Hia et al. (2024) shows that the integration of the BARS method with a web-based system can facilitate the process of assessing and reporting employee performance. In this study, the BARS method was applied to identify factors that affect employee performance, while the web-based system helped to summarize assessment data efficiently. In addition, research by Rouza and Yanto (2020) at Pasir Pengaraian University developed a web-based Employee Performance Assessment Information System (SIPENTAJA) using the BARS method. This system makes it easier for leaders to assess and report employee performance quickly and accurately. Thus, the application of the BARS method integrated with a web-based system at di PT XYZ, Indonesia, is expected to increase the objectivity of employee performance assessments,facilitate the evaluation process, and support better decision making in human resource management.
Perilaku Konsumtif Menurut Etika Bisnis Islam Anugrahi Putri Ziyadatin Ilmi; Silvi Indah Nurvita Sari; Hikmatus Sa'diyah; Ananta Delyana Mafikah; Rika Nur Amelia; Eny Latifah
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.v2i1.811

Abstract

In Indonesia, the increasing consumer behavior is caused by globalization and a culture of materialism, which poses significant moral and economic challenges. The purpose of this research is to explain how Islamic business ethics influence the consumer behavior of society. This study uses library research with a descriptive method. This involves literature research related to journals, books, and scientific articles. Research shows that Islamic business ethics, based on Sharia values such as justice, balance, and social responsibility, can serve as a useful foundation for transforming consumer behavior to be more rational and aligned with needs. The results show that the values of Islamic business ethics should be incorporated into economic policies, education, and business practices in Indonesia to create a more prosperous and moral society.
Analisis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas untuk Pengendalian Internal pada Showroom Sekoto Putro Putri Setyo Andini; Erna Puspita; Sigit Puji Winarko
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): 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.v2i4.1391

Abstract

This study aims to analyze the application of accounting information systems in cash receipts and expenditures and assess their contribution to the effectiveness of internal control at the Sekoto Putro Showroom in Kediri. The research methodology employed is a qualitative approach, with data gathered through interviews, observations, and documentation. The findings reveal that the current accounting information system is still manual and lacks standard operating procedures (SOPs). The process of cash receipt and disbursement is managed by the finance department under the direct supervision of the owner, who also functions as the primary controller. The owner’s consent is required for all large transactions, and internal control is implemented informally through cash checks and transaction authorizations. However, there are notable weaknesses, including the absence of a clear separation of duties and a lack of a well-documented recording and authorization system. These weaknesses pose risks to the efficiency and reliability of financial management and internal control. Consequently, this study recommends the implementation of a computer-based accounting system, the creation of written SOPs, and a more defined separation of financial duties. Such changes are expected to enhance the effectiveness of internal control, improve operational efficiency, ensure more accurate record-keeping, and minimize the risk of financial losses in showroom cash management. By transitioning to a formalized and computerized system, the showroom can streamline its processes and safeguard its financial resources, ensuring long-term sustainability and growth. This research highlights the need for modernizing accounting practices to foster better financial governance and strengthen internal controls in small to medium-sized businesses.
Studi Komparatif Kinerja Keuangan Bank Syariah dan Konvensional di Provinsi Jambi Sarnita Sarnita; Mustika Mustika; Tamtomo, Hario
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): 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.v2i4.1392

Abstract

This study aims to compare the financial performance of Islamic banks and conventional banks operating in Jambi Province during the 2021–2023 period. The approach used is comparative quantitative, with descriptive analysis and independent sample t-tests. Five key financial ratios were analyzed in this study: Return on Assets (ROA), Return on Equity (ROE), Operating Expenses to Operating Income (BOPO), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR). Data were obtained from the quarterly financial reports of each sample bank, thus reflecting actual financial performance on a periodic and ongoing basis. The analysis shows significant differences in three key financial ratios: ROA, ROE, and BOPO. Conventional banks demonstrate higher levels of profitability and operational efficiency than Islamic banks. High ROA and ROE values reflect the effectiveness of conventional banks in generating profits from their assets and capital. Furthermore, lower BOPO ratios in conventional banks indicate a better ability to control operating costs. In contrast, no significant differences were found in the NIM and LDR ratios, indicating equality between the two types of banks in generating interest margins and disbursing credit or financing to customers. This finding has important implications for the development of the Islamic banking sector to be more competitive, particularly in terms of efficiency and profitability. Islamic banks are expected to improve their asset and operational management strategies to increase competitiveness amidst the dual banking system in Indonesia. This research also contributes to regulators in formulating policies that support the growth of Islamic banks in the regions. For academics and practitioners, this study broadens understanding of the dynamics of local banking financial performance and serves as a reference for further research on the effectiveness of the dual banking system in the regional context.
Pengaruh Thin Capitalization, Sales Growth, Capital Intensity terhadap Tax Avoidance dengan kepemilikan Institusional sebagai Moderasi Norsiah, Siti; Pratiwi, Adhitya Putri
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): 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.v2i4.1415

Abstract

This study aims to examine the effect of Thin Capitalization, Sales Growth, and Capital Intensity on Tax Avoidance, with Institutional Ownership as a moderating variable in coal sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The background of this study is based on the importance of tax management as a company efficiency strategy, while maintaining compliance with tax regulations. The coal industry was chosen because of its capital-intensive characteristics, fluctuating sales growth rates, and the tendency of companies to engage in aggressive tax planning. The research method uses a quantitative approach with a purposive sampling technique, resulting in 50 company samples during the observation period. Data were analyzed using multiple linear regression with the help of E-Views 13 software to test the direct relationship between variables, and Moderated Regression Analysis (MRA) to test the role of Institutional Ownership as a moderating variable. The results show that Thin Capitalization has no significant effect on Tax Avoidance, which indicates that high debt ratios are not always utilized by companies to reduce tax burdens. Capital Intensity also had no significant effect on Tax Avoidance, indicating that the size of fixed asset investments does not directly influence tax avoidance practices. Conversely, Sales Growth had a significant positive effect on Tax Avoidance, indicating that high sales growth tends to encourage companies to optimize tax-saving strategies. Furthermore, the results of the moderation test revealed that Institutional Ownership did not moderate the relationship between Thin Capitalization, Sales Growth, or Capital Intensity on Tax Avoidance. This finding suggests that the supervisory role of institutional shareholders is ineffective in limiting or influencing tax avoidance strategies in coal companies. This research provides implications for regulators and investors to consider non-financial factors and governance mechanisms in efforts to control tax avoidance practices in strategic sectors like coal.
Analisis Model Bisnis dan Strategi Ekspansi Franchise Makanan Cepat Saji di Indonesia Konteks Perubahan Gaya Hidup Urban Ardhi, Decella; Natasya Suryanto; Denda Hasbi
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): 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.v2i4.1426

Abstract

The shift in lifestyle patterns, particularly in urban areas, has driven rapid growth in the fast food industry in Indonesia. Many franchise businesses are chosen by the public because they offer proven systems that reduce the risk of failure. This study aims to analyze and examine the market expansion strategies implemented by fast food franchise brand owners in Indonesia. The focus of this study is a descriptive qualitative approach with case studies of several local and international fast food franchises. The methods used in this study include in-depth interviews, observation, and documentation to gather relevant data on the strategies employed. Successful franchises are influenced by several key factors, including strong brand equity, clear operational standards, and support systems provided by the franchiser to franchisees. Furthermore, the ability to adapt to local tastes is also an essential aspect in the success of expanding fast food franchises in Indonesia. The study also reveals that the utilization of digital media, selection of strategic locations, and partnerships with food delivery services are major drivers of market expansion strategies. The results of this study emphasize that fast food franchises looking to grow further need to implement product differentiation strategies to remain competitive in an increasingly crowded market. Product innovation is key for franchises to stay relevant and stand out from other brands. Additionally, continuous mentoring and evaluation of franchise partners are critical for ensuring sustainable and mutually beneficial collaborations. Overall, applying the right strategies and ensuring sustainability will ensure the success and broader market expansion of fast food franchises in Indonesia.
Pengaruh Implementasi Sistem Informasi Akuntansi Terhadap Kinerja Manajemen Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2017-2023 Bisma Putra Atallah; Agrianti Komalasari
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): 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.v2i4.1436

Abstract

This study aims to investigate the influence of Accounting Information Sistem (AIS) adoption on managerial performance within transportation companies listed on the Indonesia Stock Exchange (IDX) over the period 2017–2023. The adoption of AIS is assessed using three key financial indicators: net income after taxes, working capital, and total assets. Managerial performance is measured through Return on Equity (ROE), which reflects the company’s efficiency in generating profit from shareholders’ equity. 
Peran Komitmen Organisasi sebagai Moderasi Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Organisasi Perangkat Daerah di Pemerintah Daerah Indonesia Evy Nulandari; Linawati Linawati; Erna Puspita
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): 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.v2i4.1457

Abstract

This study addresses the issue of inadequate financial reporting by Regional Government Organizations (Organisasi Perangkat Daerah/OPD) in Nganjuk, where financial statements are expected to meet user needs in fulfilling transparency and accountability requirements. The research investigates the influence of four key factors—accounting standards, information systems, internal controls, and the competence of human resources—on the quality of financial statements. Furthermore, it examines the moderating role of organizational commitment in strengthening or weakening the relationships between these factors and financial reporting quality. The study adopts a quantitative research design, with data collected through structured questionnaires distributed to 53 OPD offices, involving 212 randomly selected respondents. Data were analyzed using classical assumption tests to ensure validity and reliability, followed by Moderated Regression Analysis (MRA) employing SPSS software. The findings reveal that information systems, internal controls, and competent human resources have a significant positive effect on the quality of financial reports. In contrast, accounting standards show no significant direct impact. Moreover, organizational commitment plays a moderating role in enhancing the positive effects of information systems, internal controls, and human resource competence on report quality. However, it does not moderate the relationship between accounting standards and financial reporting quality. These results highlight the importance of both technical and human resource aspects in improving financial statement quality within OPDs. While adequate systems and controls are crucial, the study underscores that the presence of strong organizational commitment is a determining factor in maximizing their effectiveness. The research suggests that efforts to improve financial reporting should not only focus on compliance with standards but also on strengthening commitment, training, and the integration of information systems and internal control mechanisms
Preferensi Digitalisasi dan Literasi Pajak dalam Meningkatkan Kepatuhan Pajak Penghasilan Generasi Muda di KPP Pratama Majalaya Eris Kusmawati; Maharani Rahma
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 2 No. 4 (2025): 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.v2i4.1545

Abstract

The younger generation born in the digital age has great potential to support tax collection. However, the low level of tax compliance among the younger generation is a major concern, especially in the digital age, where the use of online tax services is not yet optimal, tax literacy is still limited, and a lack of socialization is an obstacle to utilizing digital services. This study aims to analyze the influence of preferences for digital tax services and tax literacy on tax compliance among the younger generation at the Majalaya Tax Office. The study uses a quantitative approach with surveys as the data collection method. The sample consists of young taxpayers registered at the Majalaya Tax Office, and the data is analyzed using linear regression to test the partial and simultaneous effects of independent variables on tax compliance. The results show that digitalization preferences have a positive and significant effect on tax compliance, indicating that younger generations who are more responsive to digital services tend to be more compliant. Tax literacy also has a positive and significant effect, showing that a sufficient understanding of tax rights, obligations, and regulations encourages compliance. Simultaneously, the combination of digitalization preferences and tax literacy significantly affects tax compliance, with a coefficient of determination of 0.438, meaning that 43.8% of the variation in compliance can be explained by these two variables. The findings of this study emphasize the importance of integrating easy access to digital services and improved tax literacy to encourage tax compliance among the younger generation.

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