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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 274 Documents
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Analisis Profitabilitas Berdasarkan Biaya, Laba, dan Konsentrasi Pelanggan pada PT Asia Sejahtera Mina Tbk. Periode 2021-2025 Mai Gita Indah Lestari; Nadia Fitri; Krisna Mulya Habibi; Risky Budianto
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 4 (2026): 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.v3i4.2663

Abstract

This study analyzes the profitability of PT Asia Sejahtera Mina Tbk. (AGAR) in terms of costs, earnings, and customer concentration during 2021-2025. It uses a descriptive quantitative case-study approach and secondary data from the company’s annual reports and financial statements. The analysis examines cost ratios, profitability ratios, and major-customer sales contributions. Cost analysis covers the cost of goods sold (COGS) ratio, operating expense ratio, and operating ratio. Profitability is assessed using Gross Profit Margin, Operating Profit Margin, Net Profit Margin, Return on Investment, and Return on Equity. Results show that COGS consistently absorbed more than 90% of sales, while the operating ratio ranged from 97.52% to 99.48%. Profitability was relatively low and fluctuated. The strongest profitability ratios occurred in 2024, whereas the company recorded a net loss in 2022. Greenwich Technology Development Ltd. was the main customer, accounting for 57.73%-87.03% of annual sales. Average concentration of major customers reached 82.67%. However, actual customer profitability could not be determined because customer-level product and service costs were not disclosed. The study highlights the need for tighter cost control, customer-base diversification, and more detailed customer-level cost records to improve profitability assessment and support management decisions.
Analisis Pembentukan Portofolio Optimal Saham LQ45 dengan Menggunakan Metode Indeks Tunggal di Bursa Efek Indonesia Periode 2022-2024 Budi Agustian Rahmat; Randy Heriyanto; Rini Susanti
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 4 (2026): 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.v3i4.2671

Abstract

This study aims to analyze the formation of an optimal portfolio of LQ45 stocks on the Indonesia Stock Exchange (IDX) for the 2022-2024 period using the Single Index Model (SIM). This quantitative descriptive study utilizes a sample of 27 stocks from the LQ45 index population, selected through purposive sampling based on specific criteria. The analysis reveals that out of 12 stocks with a positive expected return, 5 stocks qualify for inclusion in the optimal portfolio because their Excess Return to Beta (ERB) values exceed the cut-off point (0.0036412). These five stocks and their respective fund weightings are AMRT (41.66%), INDF (22.71%), ICBP (21.21%), MEDC (11.70%), and PGAS (2.72%). This optimal portfolio generates an expected return of 2.11% per month with a risk level of 4.98% per month. The portfolio's performance is proven to be more efficient, yielding a Coefficient of Variation of 2.36, which outperforms the average performance of the overall LQ45 Index. In conclusion, the SIM method can be effectively used to construct a stock portfolio with superior return and risk efficiency compared to the market index.
Analisis Komparatif Efektivitas Transformasi Digital dalam Administrasi Perpajakan Indonesia dan Australia: Sebuah Tinjauan Literatur Sistematis Nurul Asri Kholifah Kholifah; Lulu Luthfiyah Farhah; Annathasia Puji Erasashanti
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 4 (2026): 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.v3i4.2673

Abstract

Digital transformation of tax administration is key to improving taxpayer compliance in the digital economy. This study compares the evolution of tax regimes in Indonesia and Australia, focusing on the effectiveness of the tax reporting systems in each country. Indonesia relies on a self-assessment system that is being strengthened through the Core Tax Administration System (CTAS). In contrast, Australia applies a proactive, data-driven approach through Mandatory Platform Reporting under the Sharing Economy Reporting Regime (SERR). A systematic literature review was conducted by synthesizing 10 studies on digital tax transformation in Indonesia and Australia published between 2015 and 2026. Based on this synthesis, the study finds that Indonesia’s self-assessment system still faces low voluntary compliance and limited third-party data verification, and that it is no longer a significant determinant of taxpayer compliance in the studies reviewed. Conversely, the evidence reviewed indicates that data-driven models requiring direct platform reporting are associated with higher reported income and reduced aggressive tax planning, although this evidence comes largely from comparable regimes rather than a direct evaluation of SERR. The study recommends that Indonesia optimize its CoreTax infrastructure by adopting platform accountability principles to reduce the risk of tax leakage in the digital sector.
Pengaruh Pendidikan dan Pertumbuhan Penduduk terhadap Kemiskinan di Provinsi Jawa Timur Tahun 2019–2025 Novan Romadhoni; Debby Nindya Istiandari
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 3 No. 4 (2026): 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.v3i4.2692

Abstract

Poverty is a multidimensional development issue whose characteristics vary across districts and cities. The disparities in poverty levels within East Java Province highlight the need to investigate the underlying factors, particularly those related to education and demographics. Therefore, this study aims to assess the impact of Expected Years of Schooling (EYS) and population growth rates on poverty levels in all regencies and cities across East Java Province from 2019 to 2025, both individually and collectively. A quantitative approach was applied, relying on secondary data from the Central Statistics Agency (BPS). The collected data covered 38 regencies and cities over a seven-year period, resulting in a total of 266 observations. Panel data regression was used as the analytical technique, while the best model was selected using the Chow and Hausman tests. The research findings show that expected years of schooling has a fairly strong negative impact on poverty. A coefficient of -2.3385 means that every one-year increase in expected years of schooling is followed by a 2.3385 percentage point decrease in poverty, assuming all other variables remain constant. On the other hand, population growth is positively associated with poverty, but its effect is not significant. When tested together, expected years of schooling and population growth were found to have a significant effect on poverty. A coefficient of determination of 31.24 percent suggests that these two variables together explain.

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