cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
VIVI KUMALASARI SUBROTO
Contact Email
info@areai.or.id
Phone
+6282359594933
Journal Mail Official
info@areai.or.id
Editorial Address
Perum Cluster G11 Nomor 17 Jl. Plamongan Indah, Kadungwringin, Pedurungan, Semarang, Provinsi Jawa Tengah, 50195
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 2   3   4   5   6 
Pengaruh Thin Capitalization, Beban Pajak Tangguhan, Transfer Pricing dan Manajement Laba Terhadap Penghindaran Pajak (Studi Empiris Pada Perusahaan Sektor Pertanian yang Terdaftar di BEI Periode 2020-2022) Farhan Azmi Asavandra; Einde Evana; Tri Joko Prasetyo; Kamadie Sumanda Syafis
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 3 (2024): 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.v1i3.233

Abstract

This research aims to determine the influence of thin capitalization, deferred tax burden, transfer pricing, and earnings management on tax avoidance practices in agricultural sector companies listed on the IDX for the 2020-2022 period. The research method used involves the use of statistical regression to measure the relationship between these variables. The results of the analysis show that thin capitalization and deferred tax expenses have a significant positive influence on tax avoidance practices, transfer pricing has a significant negative influence on tax avoidance practices while earnings management has no influence on tax avoidance. Understanding these factors influences company decisions in managing the Company's financial operations for more effective prevention and control. In conclusion, this research highlights the importance of paying attention to the relationship between thin capitalization, deferred tax burden, transfer pricing, and earnings management in the context of corporate tax avoidance.
Upaya Menghindari Pelanggaran Etika Bisnis dalam Profesi Akuntan di Bank Perkreditan Rakyat Dana Nusantara Kantor Cabang Tanjungpinang Afriyadi Afriyadi; Billy Marbiyanov; David Tan; Della Aprianingrum; Illya Firna Febriyanti; Muhammad Naufal Fitrah; Ricky Sandi Permana; Roy Mangitua Manurung; Yoma Arda Wiratama
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 3 (2024): 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.v1i3.242

Abstract

The accounting profession in the industrial era 4.0 faces significant challenges in maintaining business ethics. In the context of Rural Credit Bank (BPR) Dana Nusantara Tanjungpinang Branch Office, efforts to avoid violations of business ethics are very important. By referring to literature studies and descriptive qualitative interviews, this research method reveals the strategies implemented by BPR Dana Nusantara Tanjungpinang in controlling ethical violations. The research results show that BPR Dana Nusantara Tanjungpinang uses internal audit and data crosscheck as the main strategy to ensure the accuracy of recording financial transactions. In addition, separation of functions and strict supervision of business processes are important steps in maintaining the integrity and honesty of company operations. However, challenges related to employee internet access present obstacles in efforts to prevent ethical violations. However, BPR Dana Nusantara Tanjungpinang continues to strive to use good vendors and implement strict operational procedures. The research results show that BPR Dana Nusantara Tanjungpinang continues to be committed to improving their internal control practices in order to create an ethical business environment and reduce the possibility of ethical violations in the future.
Pengaruh Kualitas Produk Dan Harga Terhadap Keputusan Pembelian Skincare Skintific: Studi Pada Brand Skincare Skintific Insania Alfi Mesita; Agus Wahyudi
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 3 (2024): 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.v1i3.246

Abstract

This research is a survey of skincare purchases. The purpose of this research is to find out how influential quality and price are on purchases. This research was analyzed using quantitative descriptive methods. Data from the Indonesian Beauty Industry Association shows that demand for skincare products continues to increase every year. Skintific's popularity continues to increase due to its focus on product quality. Prices and promotional activities also play an important role in helping consumers make better purchasing decisions. Skintific, as an international skin care brand, offers quality products without harmful ingredients that can cause irritation. With continuous innovation and use of natural ingredients, Skintific has succeeded in becoming a favorite skincare brand in Indonesia in a short time.
Analisis Strategi Pemasaran Produk Perbankan Syariah di Indonesia Nur Fajarriah Indah; Nilam Permata Sari; Riska Suainur Sona; Aurelia Agatha
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 3 (2024): 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.v1i3.251

Abstract

. Sharia banking in Indonesia is present with the principle of Islamic Shariah. Limited products and services, making sharia banking market share grow slowly. Therefore, a marketing strategy is needed that can increase market share, with a transparent strategy. The aim of this research is to find out how marketing strategies are transparent for sharia banking and what challenges sharia banks face in marketing products. Research methods use descriptive qualitative methods with a legal approach. This is done by using the Law as a basis for analyzing research topics. As a result, a transparent marketing strategy is the main strategy in marketing sharia banking products, asit is in line with the principles of Islamic shariah. Besides, the challenge faced by sharia banking is still a lack of awareness of the Islamic community in the economic sphere. One of them is an abai against the presence of conventional bank interest that is a interest.
Analisis Efektivitas dan Efisiensi Pengelolaan Keuangan Terhadap Transparansi Penggunaan Dana DIPA pada Unit Kegiatan Mahasiswa Kronika IAIN Metro Arta Marsha Putri; Irsyad Azis Ardiansyah; Mellisa Wulandari; Salva Febrian Eka Putra
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 3 (2024): 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.v1i3.263

Abstract

This research aims to analyze the effectiveness and efficiency of the DIPA fund financial management system on the transparency of the use of UKM kronika. This type of research uses a qualitative approach with descriptive methods. The data sources used in this research are primary data through field observations and in-depth interviews, as well as secondary data from related documents. The results of the research show that the effectiveness of the DIPA Fund financial management system in chronic UKM is still not optimal, as can be seen from inadequate planning, minimal community involvement, and indications of misuse of funds. In terms of efficiency, it was found that there was convoluted bureaucracy, lack of supervision and cost control, and not optimal use of information technology.
Analisis Sistem Pengelolaan Keuangan Daerah Dalam Mencapai Kinerja Pembangunan di Kelurahan Bandar Jaya Timur Anandita Vivian Salsa Billa; Mely Widiyastuti; Olivia Yonata; Yesi Lita Sari
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 3 (2024): 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.v1i3.265

Abstract

This research aims to analyze the regional financial management system in achieving development performance in Bandar Jaya Timur Subdistrict. The research method used is descriptive qualitative with data collection through interviews, observation and documentation studies. The research results show that the regional financial management system in Bandar Jaya Timur Subdistrict is not optimal. Budget planning is still not fully participatory, coordination between village and sub-district governments still needs to be improved, and monitoring of budget realization is not carried out regularly. This has an impact on development performance achievements that are not yet optimal, such as basic infrastructure development, developing local economic potential, and improving the quality of public services. To improve development performance, it is recommended that regional governments optimize regional financial management systems by increasing transparency, accountability and community participation in the budget planning, implementation and monitoring processes.
Evaluasi Kebijakan Fiskal Dan Moneter Dalam Mendukung Pertumbuhan Ekonomi Berkelanjutan Di Indonesia Mochamad Salva Putra E; Agus Wahyudi
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 3 (2024): 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.v1i3.266

Abstract

Abstract, Fiscal and monetary policies have an important role in sustainable economic growth in Indonesia. This research aims to evaluate the effectiveness of fiscal and monetary policies in achieving sustainable economic growth. The research method applied is descriptive analysis using secondary data obtained from various trusted sources. The research results show that fiscal policy, which includes budget regulation, taxes and subsidies, has made a positive contribution to economic growth. However, efforts are still needed to improve the efficiency of budget management and transparency in the use of public funds. Meanwhile, monetary policy, which includes setting interest rates and the money supply, also has a significant impact on economic growth. However, the need to balance price stability and economic growth remains a challenge. In conclusion, to achieve sustainable economic growth, close coordination between fiscal and monetary policies is needed. In addition, comprehensive structural reforms and increasing institutional capacity are very important to create a supportive environment to ensure sustainable economic growth in Indonesia.
Pengaruh Pertumbuhan Jumlah Wisatawan Dan Investasi Terhadap Penyerapan Tenaga Kerja di Sektor Industri Pariwisata Kota Surabaya Noviati Mahmudah; Muhammad Yasin
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 3 (2024): 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.v1i3.270

Abstract

Economic development is a multidimensional change process that covers various aspects and affects the quality of life and human welfare. Economic development can be approached regionally through mapping regions and growth centers (growth pools) with the aim of achieving efficient production, distribution and consumption of goods and services. Sectorally, the tourism sector is a sector that absorbs labor, captures community economic efforts, attracts tourists and brings in foreign exchange. Therefore, encouraging tourism development can create wider employment opportunities and accelerate economic growth and employment. The aim of this research is to determine the influence of the number of tourists and investment in hotels and restaurants in the tourism industry sector of the city of Surabaya. The research used quantitative descriptive with secondary data for 2014-2023 obtained from the Department of Culture, Youth and Sports and Tourism of the City of Surabaya and data from BPS. The data collected is by tabulation, analysis and also document study. The results of research using the growth rate test and also the elasticity test show that the growth in the number of tourists (X1) has no effect on labor absorption (Y). investment growth (X2) influences labor absorption (Y).
Pengaruh Pertumbuhan Industri Pariwisata Dan Indeks Pembangunan Manusia Terhadap Disparitas Pendapatan di Kota Surabaya Moh Toriq Alfian; Muhammad Yasin
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 3 (2024): 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.v1i3.271

Abstract

The city of Surabaya, as one of the cities in East Java Province, is active in the tourism sector. However, for many of them there are still income disparities in this metropolitan city. In tourism, there are several indicators that need to be paid attention to, namely the number of tourist visits, the number of hotels and the GRDP of the tourism sector. These three are appropriate benchmarks in approaching the growth of the tourism industry. Not only that, the human development index is also an important point for measuring the level of human welfare so that large disparities do not occur. This research aims to determine the influence of the growth of the tourism industry and the human development index on income inequality in the city of Surabaya. The type of research used is descriptive quantitative using secondary data obtained from the Department of Culture, Youth and Sports and Tourism of the City of Surabaya and the Central Statistics Agency of the City of Surabaya. The data obtained from 2014 - 2023 was processed using a time series method and then tabulated and analyzed using SPSS version 25. The results obtained from the F test for the two independent variables had a significant effect on income inequality. In the t test, partially the tourism industry growth variable has a positive and significant effect on income inequality, then the human development index variable has a negative and significant effect on income inequality in the city of Surabaya.
ANALISIS PENGUATAN DIGITALISASI PERBANKAN MELALUI PENINGKATAN PERLINDUNGAN DANA BANK KONSUMEN OLEH OJK A. Zeze Muhtadien; Abdul Aziz; Hendrik Hermawan
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 3 (2024): 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.v1i3.291

Abstract

The increasingly massive use of social media has opened up opportunities for the development of the business sector. This reality also provides opportunities for the growth and development of local products. One local brand that has developed quite well by utilizing social media, especially TikTok, is the Tenue de Attire brand. This research aims to analyze strategies for increasing brand awareness through creative content in TikTok Brand Tenue de Attire social media marketing. This research uses a descriptive qualitative approach, data was obtained using literature review techniques and official publications. Tenue De Attire's marketing strategy shows that they can use social media, especially TikTok, to increase brand awareness and introduce their products to the public. They managed to create a strong connection between the audience and the brand by focusing on creating engaging video content, especially by using adaptable ideas and following popular trends. Tenue De Attire uses an Inbound Marketing approach to direct TikTok users from the stage of attracting attention to the stage of becoming potential customers, by using interesting content to provide information about their products indirectly. Inbound marketing strategy has four stages, namely: Attract, Convert, Close and Delight. Using TikTok's Shop and Live features also helped them increase customer relations and sales. Therefore, Tenue De Attire has achieved success thanks to its innovative and smart marketing strategies.

Page 4 of 21 | Total Record : 204

 2   3   4   5   6 

Filter by Year

2024 2025


Reset
Filter By Issues
All Issue Vol. 2 No. 4 (2025): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) Vol. 2 No. 3 (2025): Agustus : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) Vol. 2 No. 2 (2025): Mei: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) Vol. 2 No. 1 (2025): Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)  Vol. 1 No. 4 (2024): November: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) Vol. 1 No. 3 (2024): Agustus: Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) Vol. 1 No. 2 (2024): Mei : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) Vol. 1 No. 1 (2024): Februari : Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP)