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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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Pengaruh Komitmen Organisasi, Pengalaman Kerja, Profesionalisme dan Pendidikan, Terhadap Pertimbangan Tingkat Materialitas dalam Audit: (Studi Empiris Pada Auditor yang Bekerja di Kantor Akuntan Publik di Wilayah Jakarta Selatan dan Jakarta Barat) Utari Nur Annisa; Anggoro Yuli Cahyono
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.v1i4.414

Abstract

This research aims to determine the influence of organizational commitment, work experience, professionalism and auditor education on consideration of the level of audit methodology for auditors working in public accounting firms in the South Jakarta and West Jakarta regions in 2024. The data sampling technique involves distributing questionnaires directly to respondents. The research population was auditors who worked in 9 Public Accounting Firms and obtained 78 questionnaires and all questionnaires could be processed. The data processing used was multiple linear regression analysis, tested using the Statistical Package For The Social Science (SPSS) program version 22 and Microsoft Excel 2010. Based on the research results, it can be concluded that organizational commitment (X1) and auditor education (X4) have a significant effect on consideration of audit materiality level (Y), while work experience (X2) and professionalism (X3) have no effect on consideration of audit materiality level (Y).
Penggunaam Komik Digital Berbasis Problem Based Learning Pada Mahasiswa Akuntansi Laila Rossana
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.v1i4.419

Abstract

21st-century learning is directed at the optimal use of technology and information. Optimal use of information technology is intended to improve student's critical thinking skills and work readiness. However, in reality, using learning media for accounting students is not optimal so learning feels boring. The purpose of this study was to determine the effectiveness of using digital comics based on Problem-Based Learning (PBL) to improve critical thinking skills and work readiness of accounting students. This study used an experimental research method, with a pretest-posttest control group design. Based on the results of the study, showed that the use of digital comic media based on PBL was effective in improving students' work readiness and critical thinking skills.
Analisis Penerapan Sistem Informasi Akuntansi untuk Meningkatkan Efisiensi dan Keamanan Keuangan UMKM (Cafe Rindu Lokaria) Sisilia Anyel Faridawati; Henrikus Herdi; Paulus Libu Lamawitak
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.v1i4.443

Abstract

The research aimed to analyze how the implementation of the Accounting Information System (AIS) can improve financial efficiency and security at Rindu Lokaria Cafe which currently still manages finances manually. The method used in this research involved qualitative analysis through interviews and direct observation of the financial process at Rindu Lokaria Cafe. This research found that the lack of understanding and implementation of AIS at Rindu Lokaria Cafe led to inaccuracies in recording transactions, difficulties in inventory management, and high risks to financial data security. The results of this research stated that effective AIS implementation as proven to provide several significant benefits, including reduced errors in recording, increased operational efficiency, and better protection of financial data. AIS can hel Rindu Lokaria Cafe improve its financial performance and minimize the risks associated with manual management. This research suggest that Rindi Lokaria Cafe and other MSMEs in Indonesia consider implementing AIS as a strategic step to improve their financial efficiency and security, which will support their business growth and sustainability.
Analisis Kinerja Keuangan Pemerintah Daerah Kota Tebing Tinggi : (Studi Kasus Pada Badan Pengelolaan Keuangan Dan Pendapatan Daerah Kota Tebing Tinggi) Mutiara Octavia; Rahmi Syahriza; Nur Fadhilah Ahmad Hasibuan
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.v1i4.448

Abstract

This research aims to analyze the financial performance of the regional government of Tebing Tinggi City using the degree of fiscal decentralization ratio, regional financial independence ratio, regional financial dependency ratio, PAD effectiveness ratio, regional financial efficiency ratio, harmony ratio and growth ratio. This research uses a descriptive qualitative approach method. Data collection techniques include interviews and documentation obtained from budget realization reports. Based on the results of the financial ratio analysis, it shows that the degree of fiscal decentralization ratio is categorized as deficient with a range of 11.98%-15.89%. The regional financial independence ratio is classified as very low with a range of 14.32%-19.55% with an instructive relationship pattern. The regional financial dependency ratio is categorized as very high with a range of 78.91%-83.64%, where the percentage is more than 50%. The PAD effectiveness ratio is categorized as less effective in 2019, 2020 and 2022 with a range of 80.75%-88.35%. However, in 2018 it was categorized as very effective because it was more than 100%, namely 108.02%. Meanwhile, in 2021 it is categorized as ineffective because it is less than 75%, namely 70.05%. The regional financial efficiency ratio is categorized as less efficient in 2019-2021 with a range of 96.61%-99.10%. However, in 2018 and 2022 it is categorized as inefficient because it is more than 100%, namely 103.92% and 102.61%. The harmony ratio shows that the City of Tebing Tinggi prioritizes its funds towards operating expenditure with an average operating expenditure of 76.05% and a capital expenditure ratio of 23.45%. The growth ratio of PAD, regional income, operating expenditure and capital expenditure experienced positive and negative growth in the 5 budget years.
Analisis Faktor-Faktor yang Mempengaruhi Tingkat Kepuasan Konsumen dalam Mengonsumsi Kopi Bubuk Amabidiru di Kabupaten Kepulauan Yapen Agoeng Karyanto; Rosalyn Gracya; Hana Kapanai
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): 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.v1i2.462

Abstract

This researc aims to find out whether the price,brand image and product quality influence the level of consumer satisfaction. This type of research was chousen because the aim of this research is to identify factors that influence the level of consumer satisfaction in consuming Ambaidiru coffe in the regency Yapen Islands.The population in this study was a total of 80 consumers and 40 people were taken as sample. The data in this research was obtained through a questionnaire method given to respondents selected as research samples. The questionnaire is prepared based on research variables that had been identified. Based on the results of the F test,namely 20.660. Meanwhile,the significance value is 0.00, which is smaller than 0.05. It can be concluded that product qualiti price and brand image have a simultaneous influance on consumer satifaction.
Analisis Variabelitas Volume Penjualan Premium, Minyak Tanah dan Solar pada PT. Masokan Multi Raya (Agen Premium dan Minyak Solar) di Kabupaten Waropen Korinus Reri
Jurnal Ekonomi, Akuntansi, dan Perpajakan Vol. 1 No. 2 (2024): 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.v1i4.464

Abstract

This study aims to determine: 1) The development pattern of marketing volume of diesel, premium and kerosene at PT. Masokan Multi Raya as a premium and diesel oil agent in Waropen Regency during the period 2013-2021; 2) The level of significance of the variability of the marketing volume of diesel, premium and kerosene at PT. Masokan Multi Raya; 3) The average stability level related to the marketing volume of diesel, premium and kerosene at PT. Masokan Multi Raya. This type of research is comparative research. Data collection techniques are carried out using two approaches, namely through field research and library research. Data analysis techniques use quantitative analysis, namely development trend analysis, variability analysis, and relative variation analysis. The results of the study show that: 1) The development pattern of the marketing volume of diesel, premium and kerosene at PT. Masokan Multi Raya as a premium and diesel oil agent in Waropen Regency during the period 2013-2021 always increases; 2) There is a significant difference in the average sales volume of the three types of fuel oil products marketed by PT. Masokan Multi Raya as a premium and diesel oil agent (APMS) in Waropen Bawah District; and 3) Premium (VR = 0.0601) is a leading product of PT. Masokan Multi Raya in Waropen Bawah District with the most stable distribution of sales volume, while diesel (VR = 0.0864) has the most unstable sales volume and the lowest volume of kerosene.
Pengaruh Kompetensi Sumber Daya Manusia dan Sistem Pengendalian Internal Terhadap Akuntabilitas Pengelolaan Dana Desa di Kabupaten Enrekang Andi Nurhaeda; Baiq Solatiyah
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.v1i3.468

Abstract

Adequate human resource competency supported by an internal control system is expected to create accountable and transparent village fund management. This study was conducted to determine the effect of human resource competency and internal control system on the accountability of village fund management in Enrekang district. This study uses primary data obtained from respondents' answers to the distributed questionnaires. The sampling technique used was purposive sampling so that 56 respondents were obtained. The data was processed using SPSS and analyzed using multiple regression analysis. The results of the study indicate that partially human resource competency and internal control system have a positive and significant effect on the accountability of village fund management in Enrekang district.
Analisis Penerapan Akuntabilitas dan Transparansi Pengelolaan Dana Desa dalam Pembangunan Desa: (Studi Kasus Desa Tanjung Morawa-A Kabupaten Deli Serdang) Aprilla Wardhahany Siregar; Nurlaila Harahap; Ahmad Syakir
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.v1i4.485

Abstract

This research aims to find out how to implement accountability and transparency in managing village funds in village development in Tanjung Morawa-A Village. The method used in this research is a qualitative research method with a descriptive approach. The data collection technique used was interviews by interviewing village officials and documentation regarding budget realization reports. The results of this research show that the Tanjung Morawa-A village fund management mechanism includes planning, implementation, administration, reporting and accountability stages. The implementation of accountability in managing village funds in the development of Tanjung Morawa-A village has not been fully implemented in accordance with the regulations. This is proven in the management of village funds at the reporting and accountability stage in Tanjung Morawa-A Village, there are still obstacles, namely delays from village officials in submitting the APBDesa Realization Accountability Report to the center, the main cause of which lies in the inaccuracy of reports from the Activity Implementation Team (TPK) and conditions. Human resources are still limited. The implementation of transparency in the management of village funds in the development of Tanjung Morawa-A village is said to be not good, this is proven by the Tanjung Morawa-A Village government still not being open to the community regarding village financial information or not being transparent to the community regarding the management of village funds. Thus, the implementation of accountability and transparency in managing village funds in the development of Tanjung Morawa-A village is technically guided by Permendagri Number 20 of 2018, but its overall implementation is not yet fully in accordance with Permendagri Number 20 of 2018.
Pengaruh Sumber Pembiayaan Desentralisasi Fiskal terhadap Tingkat Kemiskinan Yunaida, Ari; Wiranata Saputra, Angga
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.v1i3.487

Abstract

This study aims to determine the effect of fiscal decentralization financing sources on poverty levels. This study covers areas in Jambi Province using secondary time series data for the period 2007-2016. This study uses Multiple Regression Analysis. Fiscal decentralization financing sources of local revenue and balancing funds do not have a significant positive effect on poverty levels in Jambi Province, while other legitimate incomes have a positive and significant effect in Jambi Province from 2007-2016. The effect of fiscal decentralization financing sources (PAD, DP, PL) on poverty levels in Jambi Province is 80.2%, while the remaining 19.8% is influenced by other factors not included in this study. And there is a strong relationship between fiscal decentralization and poverty levels of 89.6%.
Analisis Efektivitas Peranan Strategis Dinas Koperasi dan UKM dalam Upaya Pelaksanaan Program Pengembangan UMKM di Kabupaten Sikka Maria Advensia Tia; Wilhelmina Mitan; Paulus Libu Lamawitak
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.v1i4.493

Abstract

This research aims to determine the effectiveness analysis of the strategic role of the Department of Cooperatives and SMEs in implementing the UMKM development program in Sikka Regency. Data analysis uses Qualitative Analysis with the interview method. The results of this research show that, firstly, the strategic role carried out by the District Cooperatives and SMEs Service. Sikka is education and training which aims to increase the capacity and abilities of MSME players and facilitate the process of processing business legalization such as permits, MUI certificates, halal and so on. The two efforts that have been carried out by the Department of Cooperatives and SMEs include providing training to MSMEs, both technical training and training to increase the insight of MSME players. Third, efforts to implement the MSME development program carried out by the Sikka Regency Cooperative and SME Service have not been effective due to various obstacles, namely internal factors such as a lack of budget for coaching assistance, as well as external factors such as a low entrepreneurial spirit, the level of consumption of products produced by MSMEs also low, as well as low marketing of local products produced by MSMEs.

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