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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 231 Documents
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Tata Kelola Keuangan dan Penyusunan Anggaran Pendapatan dan Belanja Kalurahan : Studi di Kalurahan Poncosari Kabupaten Bantul Tahun Anggaran 2025 Dita Prihartati; Fadhila Atika Najmi; Salma Abinawa Nurra Majid
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 2 (2026): 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.v3i2.2244

Abstract

Village governance plays an important role in supporting the effectiveness of development planning and improving community welfare. This study aims to analyze financial management governance and the process of preparing the Village Revenue and Expenditure Budget (APBKal) in Kalurahan Poncosari, Bantul Regency, for the 2025 fiscal year. This research employs a qualitative approach using a case study method, involving in-depth interviews with key informants and documentation analysis of relevant regulations and financial reports. The results show that financial management in Kalurahan Poncosari has been implemented systematically through the stages of planning, implementation, administration, reporting, and accountability in accordance with applicable regulations. The planning process is conducted in a participatory manner through tiered community deliberations, such as hamlet-level deliberations and village development planning deliberations, involving residents. In addition, the use of digital systems such as E-RAB and Siskeudes supports transparency and administrative order. However, challenges remain, including limited budget flexibility due to mandatory programs from central and regional governments, limited human resource capacity, and shifts in community participation patterns. In conclusion, the governance of APBKal in Kalurahan Poncosari demonstrates compliance and accountability; however, improvements in administrative capacity and fiscal flexibility are needed to better respond to community needs.
Karakteristik Industrialisasi Modern Berbasis Revolusi Industri 4.0 dalam Menghadapi Persaingan Industri Global Digital Farida Sasi Febrianty; Mohammad Romadhoni Adi Setiawan; Muhammad Yasin
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 2 (2026): 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.v3i2.2275

Abstract

Modern industrialization is characterized by the integration of digital technology, automation, and global connectivity into industrial activities. This study aims to analyze the characteristics of modern industrialization and examine its impact on economic and social development. The research employs a descriptive qualitative approach using secondary data collected from scientific journals, books, and government reports. The findings indicate that technologies such as Artificial Intelligence (AI), the Internet of Things (IoT), and automated production systems significantly enhance production efficiency, product quality, and industrial competitiveness. In addition, digital transformation supports faster communication, more accurate data management, and broader market access for industries. However, modern industrialization also presents several challenges, including labor displacement due to automation, widening skill gaps, and unequal access to technology. These conditions require governments and industries to improve human resource quality through education and training programs. Adaptive industrial policies and sustainable development strategies are also necessary to ensure that industrial progress provides balanced economic and social benefits.
Kontribusi Pajak Restoran dalam Meningkatkan Pendapatan Asli Daerah Kota Serang Aprio Gunawan; Refi Pratiwi; Mulyanah Mulyanah; Selly Anggraeni Haryono
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 2 (2026): 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.v3i2.2286

Abstract

The culinary industry in Serang City continues to grow along with the increasing number of restaurants, cafes, and digital-based food service business, making Restaurant Tax one pf the potential sources of Local Own-Source Revenue (PAD) in Serang City. This study aims to determine the entent of the contribution of Restaurant Tax in increasing Local Own-Source Revenue (PAD) in Serang City. The research method used is descriptive analysis. The data used in this study were obtained from the Regional Revenue Agency of Banten Province for the period 2022–2024. The results of the study indicate that the contribution of Restaurant Tax to Local Own-Source Revenue (PAD) in Serang City increased during the period 2022–2024, with contribution percentages of 10.85% in 2022, 12.19% in 2023, and 13.29% in 2024. Although the contribution showed an increasing trend, the percentage remained below 20%, indicating that the contribution level is still categorized as low. This condition is caused by relatively low taxpayer compliance, suboptimal turnover reporting, and limited supervision, particularly for digital-based culinary businesses. Therefore, strategies are needed to optimize Restaurant Tax revenue through strengthening supervision, improving digital-based administrative systems, and enhancing taxpayer compliance through continuous socialization and education programs.
Pengaruh Kesadaran, Pengetahuan Perpajakan, Sanksi Pajak, dan Kualitas Pelayanan terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Marshela Dewi Setyowati; Puji Astuti; Faisol Faisol
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 2 (2026): 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.v3i2.2295

Abstract

This study aims to analyze the effect of taxpayer awareness, tax knowledge, tax sanctions, and tax service quality on taxpayer compliance in paying land and building tax in Kepel Village, Ngetos District, Nganjuk Regency. The research problem is based on the phenomenon of low taxpayer compliance in paying land and building tax, where preliminary survey results indicated that many taxpayers still delayed payments beyond the due date set on September 15. This study employed a quantitative approach with an associative research design. The population consisted of all land and building taxpayers in Kepel Village, Ngetos District. The sampling technique used was simple random sampling with a total of 98 respondents determined using the Slovin formula. The data analysis technique applied in this research was SEM-PLS (Structural Equation Modeling – Partial Least Squares) using SmartPLS 3.0 software. The analysis included the measurement model (outer model), consisting of convergent validity, discriminant validity, and reliability tests, as well as the structural model (inner model), consisting of the coefficient of determination (R-Square), significance testing (bootstrapping), effect size testing (f²), predictive relevance testing (Q²), and model fit testing. The results showed that taxpayer awareness had a positive but insignificant effect on taxpayer compliance, while tax knowledge, tax sanctions, and tax service quality had positive and significant effects on taxpayer compliance. Simultaneously, the variables of taxpayer awareness, tax knowledge, tax sanctions, and tax service quality were able to predict taxpayer compliance effectively.
Faktor Faktor yang Memengaruhi Pendapatan Asli Daerah (PAD) Kabupaten/Kota di Provinsi Jawa Timur tahun 2023-2025 Eka Febrianti; Puji Astuti; Faisol Faisol
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 2 (2026): 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.v3i2.2302

Abstract

Regional Original Revenue (PAD) is an important indicator in reflecting the level of regional fiscal independence to support the implementation of regional autonomy and sustainable development. A high level of PAD indicates the ability of local governments to finance development needs independently without excessive dependence on the central government. This study aims to analyze the effect of local taxes, regional retributions, capital expenditure, and Gross Regional Domestic Product (GRDP) on Regional Original Revenue in regencies and municipalities in East Java during 2023–2025. This study employed a quantitative approach using panel data analysis by combining cross-section and time-series data. The sample consisted of all regencies and municipalities in East Java selected through a non-probability sampling  technique using a census or total sampling  method. The data were obtained from official government publications and analyzed using panel data regression with the assistance of STATA software. The results indicate that partially and simultaneously local taxes, regional retributions, capital expenditure, and GRDP have a positive and significant effect on Regional Original Revenue. Local taxes and regional retributions contribute to increasing regional revenue through the optimization of local revenue sources, while capital expenditure encourages infrastructure development and improves public services that support regional economic activities. Furthermore, increasing GRDP reflects regional economic growth that expands the regional revenue base. These findings imply that local governments need to optimize fiscal policies, improve public service quality, strengthen regional economic productivity, and allocate capital expenditure effectively to enhance regional revenue and fiscal independence.
Pengaruh Inovasi dan Kualitas Pelayanan Terhadap Kepuasan Masyarakat di Kantor Camat Alam Barajo Kota Jambi Fadli Al Ikhsal; Moh. Ihsan; Dessy Elliyana
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 1 (2026): Februari: 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.v3i1.2018

Abstract

This study aims to determine the effect of service innovation and service quality on public satisfaction at the Alam Barajo District Office, Jambi City. This study used a quantitative method with questionnaires distributed to the public as the primary data source. The collected data were then analyzed to determine the extent to which service innovation and service quality contributed to public satisfaction. The results showed that service innovation had a positive and significant effect on public satisfaction, meaning that the better the innovation, the higher the level of public satisfaction. Furthermore, service quality was also shown to have a positive and significant effect, indicating that aspects such as accuracy, clarity of information, and officer attitudes play an important role in shaping public satisfaction perceptions. These findings confirm that increasing service innovation and improving service quality are strategic steps for the sub-district government in an effort to continuously increase public satisfaction. Thus, these two factors must be the main focus in improving public service governance in the region.
Pengaruh Sustainability Reporting terhadap Nilai Perusahaan Pertambangan di Indonesia: Systematic Literature Review dengan Pendekatan PRISMA 2020 Syifa Aristawati; Erlyna Tri Rohmiatun
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 1 (2026): Februari: 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.v3i1.2053

Abstract

Mining companies are increasingly required to demonstrate environmental, social, and governance (ESG) accountability through sustainability reporting (SR). However, empirical evidence regarding the impact of SR on firm value in Indonesia’s mining sector remains inconsistent. This study aims to systematically examine the relationship between sustainability reporting and firm value using legitimacy theory as the conceptual framework. A Systematic Literature Review was conducted following the PRISMA 2020 protocol, employing narrative and thematic synthesis. Peer-reviewed articles published between 2018 and 2025 were retrieved from Google Scholar, Garuda Portal, and SINTA databases using relevant keywords. From 4,260 initial records, 11 studies met the inclusion criteria after screening, deduplication, and quality appraisal using an adapted CASP checklist. The findings reveal three dominant patterns: most studies report a positive effect of SR on firm value through improved transparency, corporate reputation, and investor confidence; several studies find no significant relationship due to short-term investor orientation; while a minority report negative effects associated with low disclosure quality and greenwashing concerns. Furthermore, the effectiveness of SR is influenced by disclosure quality, corporate governance, profitability, and leverage. This study implies that sustainability reporting can enhance firm value when disclosures are credible, consistent, and material, supporting legitimacy theory and encouraging alignment with the GRI 14: Mining Sector 2024 standard.
Pengaruh Strategi Pengelolaan Keuangan dan Aset terhadap Efektivitas Operasional Badan Penanggulangan Bencana Daerah (BPBD) Sulawesi Tengah Ichfa Farida Ramadhani; Noor Endah Cahyawati
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 1 (2026): Februari: 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.v3i1.2056

Abstract

This study is motivated by the importance of financial and asset management strategies in supporting the operational effectiveness of the Regional Disaster Management Agency (BPBD) of Central Sulawesi, which plays a strategic role in disaster mitigation, preparedness, emergency response, and post-disaster recovery. The main problems addressed are how financial and asset management strategies are implemented, to what extent they affect operational effectiveness. The objectives of this research are to analyze the applied strategies, assess their influence on operational effectiveness, and identify challenges as well as relevant solutions.The literature review refers to public financial management theories, regional asset management, and previous studies highlighting the relationship between financial governance, accountability, and public sector performance. This study employs a quantitative approach with a descriptive design. Data were collected through literature study, observation, interviews, and questionnaires distributed to BPBD staff in finance and asset divisions. The analysis included validity and reliability tests, along with multiple linear regression to examine the effect of independent variables on operational effectiveness. The findings show that BPBD Central Sulawesi’s financial management strategy in 2024 achieved a realization rate of 89–100% in most programs, although imbalances were found in certain activities such as the disaster management system arrangement, which only reached 38%. In terms of asset management, fixed assets dominate with a book value of IDR 19.6 billion, with significant growth in equipment and machinery. Regression analysis results indicate an R² value of 0.817, meaning that 81.7% of operational effectiveness is influenced by financial and asset management strategies, while the remaining 18.3% is explained by other factors.The study concludes that financial and asset management strategies significantly affect BPBD’s operational effectiveness. Nevertheless, challenges such as limited human resources, inadequate information systems, and discrepancies in budget realization require solutions through capacity building, technology utilization, and improved planning mechanisms to optimize disaster management effectiveness.
Pemetaan Tematik, Teoretis, dan Metodologis Riset Kepatuhan Pajak ASN di Indonesia: Studi Systematic Literature Review 2020-2024 Fahimatus Sania; Erlyna Tri Rohmiatun
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 1 (2026): Februari: 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.v3i1.2058

Abstract

Tax compliance is a crucial element in supporting state revenue and reflects the integrity of the public bureaucracy. However, the level of tax compliance among State Civil Apparatus (ASN) in Indonesia still faces various challenges. To date, the literature on ASN tax compliance tends to be partial and does not provide a comprehensive overview of the evolution of theories and emerging methodological trends. This study aims to map the development of research related to ASN tax compliance in Indonesia during the 2020–2024 period through a Systematic Literature Review (SLR) approach. This study analyzed ten scientific articles obtained from national academic databases, focusing on the variables, theories, and methods used in previous research. The analysis was conducted qualitatively and descriptively to identify patterns of findings and research gaps. The study results indicate that ASN tax compliance is influenced by factors such as tax knowledge, sanctions, awareness, trust, institutional factors, and digital technology. This study contributes by developing a research map that integrates the Theory of Planned Behavior and Institutional Trust Theory as a basis for fiscal policy for ASN. These results provide a basis for the government to design more effective tax policies and training.
Board Characteristics and Stock Price Crash Risk: The Mediating Role of Audit Committees Effectiveness Rawad Kareem Salloomi
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 1 (2026): Februari: 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.v3i1.2078

Abstract

Stock price crash risk has become a critical concern in investment decision making and risk management, drawing the attention of investors and regulators amid a dynamic global business environment and repeated financial crises. However, empirical evidence on this issue remains limited in developing countries, particularly in the Iraqi context. Therefore, this study examines the relationship between board characteristics—board gender diversity, board size, and board independence—and stock price crash risk, as well as the mediating role of audit committee effectiveness. The study uses secondary data from ten banks listed on the Iraq Stock Exchange (ISX) during the 2017–2023 period. The findings show that board gender diversity and board size significantly reduce stock price crash risk. Higher female representation on boards is associated with more conservative decision making and stronger monitoring, which improves financial reporting transparency. An appropriately sized board also enhances oversight and lowers the likelihood of extreme negative stock price movements. In addition, the results indicate that the frequency of audit committee meetings mediates the relationship between board independence and stock price crash risk, suggesting that board independence is more effective when supported by an active audit committee. This study recommends that investors and financial analysts consider board characteristics and audit committee effectiveness when assessing firm value and risk. Furthermore, regulators and policymakers are encouraged to promote gender diversity on corporate boards to strengthen governance quality and reduce the probability of stock price crashes.

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