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Akuntansi Pajak dan Kebijakan Ekonomi Digital
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 3046868X     EISSN : 30468132     DOI : 10.61132
Core Subject : Economy,
Economics, Econometrics & Finance
Akuntansi Pajak dan Kebijakan Ekonomi Digital (APKE) diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Februari, Mei, Agustus, November. Akuntansi Pajak dan Kebijakan Ekonomi Digital (APKE) adalah untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Ekonomi, Ilmu Perpajakan, Kebijakan Ekonomi Digital dan Akuntansi, 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 : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 109 Documents
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Strategi Peningkatan Ekonomi Masyarakat Melalui Pengelolaan Wisata Tamsar 27 di Desa Bengkelang Kec. Bandar Pusaka Kabupaten Aceh Tamiang Mutiara Mutiara; Mika Ardila; Puti Andiny; Martahadi Martahadi; Safuridar Safuridar
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 4 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i4.1748

Abstract

This study is motivated by the tourism potential of Tamsar 27 in Bengkelang Village, Bandar Pusaka Sub-district, Aceh Tamiang Regency, which offers clear river streams, scenic natural landscapes, and a peaceful rural atmosphere, yet has not been optimally managed to improve the local economy. The purpose of this research is to analyze strategies for community-based tourism management to enhance local welfare. The research employs a qualitative descriptive approach, using field observations, interviews, and documentation as data-collection techniques. Data were analyzed through reduction, presentation, and conclusion-drawing stages. The results reveal five main strategies for improving community economy through tourism management at Tamsar 27: (1) improving tourism infrastructure; (2) empowering local communities through training in tourism management and entrepreneurship; (3) diversifying tourism-related businesses such as homestays and local specialty products; (4) optimizing digital promotion; and (5) strengthening partnerships among the village government, village-owned enterprises (BUMDes), and private sectors to ensure sustainable tourism development. The implications of this study demonstrate that applying the principles of community-based tourism and empowerment theory provides an effective foundation for developing sustainable rural tourism destinations while simultaneously enhancing local income and community self-reliance.
Efektivitas Penerimaan Pajak Hotel dan Pajak Restoran Terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Tapanuli Utara Tahun 2015-2023 Wasti Ratu Simamora; Etik Umiyati; Rosmeli Rosmeli
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 4 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i4.1751

Abstract

This research aims to:1) To understand and analyze development of revenue, hotel tax and restaurant tax in North Tapanuli Utara from 2015-2023. 2) To understand and analyze the effectiveness, hotel tax, restaurant tax effectiveness, hotel tax efficiency, and restaurant tax efficiency in North Tapanuli Regency. This study uses time series data from 2015-2023, wihich is secondary data, to assess the efectiviness of hotel tax and restaurant tax revenue on local revenue (PAD) in North Tapanuli Regency. The data collection method used is library research, which utilizes literature or library materials as the primary data source. Quantitative descriptive analysis methods are used determine the develoment of PAD, tax development, restaurant tax development, hotel tax effectiveness, tax efficiency, and restaurant tax efficiency. The results of this study provide an overview of the development of PAD, development of hotel taxes, the development of restaurant taxes, the effectiveness of hotel tax revenue, restaurant taxes, hotel tax efficiency towards the original regional income (PAD) of North Tapanuli Utara Regency in 2015-2023. The average development of PAD in North Tapanuli regency is 10 percent, the average development of hotel taxes is 4 percent and the average development of restaurant taxes is 19 percent. The average effectiveness is 89 percent, which is classified as quite effective, the effectiveness of restaurant taxes reaches 91 percent which is classified as effective. The efficiency of hotel taxes is 5 percent which is classified as inefficient, while the efficiency of restaurant taxes is 107 percent which is classified as very efficient.
Evaluasi Pelaksanaan Perubahan Kebijakan Jam Kerja Tenaga Kependidikan dengan Pendekatan Teori Penerimaan terhadap Otoritas Stefanus Khrismasagung Trikusumaadi; Noviana Dewi
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 4 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i4.1756

Abstract

Changes in working-hour policies can bring both positive and negative impacts to an organization. At a private university, the implementation of such a policy has generated noticeable reactions among employees, particularly administrative staff who are directly affected by daily operational regulations. This study aims to evaluate the implementation of the revised working-hour policy, specifically how it is understood, practiced, and accepted by administrative personnel. In addition, the study examines the relationship between employees’ acceptance of the policy and Barnard’s theory of acceptance of authority, which emphasizes four conditions that must be met for individuals to willingly comply with directives or regulations. The results show that violations of the working-hour policy fall into the low category at 64%, medium at 24%, and high at only 12%. These findings indicate that the majority of administrative staff still attempt to comply with the policy despite adjustments that may be perceived as burdensome. Among the four conditions supporting compliance according to Barnard, the belief that the policy does not conflict with personal goals was found to have a significant relationship with the level of violation, with a correlation coefficient of 0.304 and a significance value of 0.032. This suggests that the greater the alignment between the policy and individual goals, the lower the likelihood of violation. Future studies are needed to convert violation rates into compliance measures so that the direction of the correlation can be interpreted more accurately.
Analisis Strategi Pemasaran Syariah Pada UMKM Fashion Muslim Nibras House Sooko Mojokerto di Era Digital Nur Fadhilah Ahmadah; Mustofa Mustofa
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 4 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i4.1768

Abstract

Micro, small, and medium enterprises (MSMEs) play an important role in the Indonesian economy, both in creating jobs and strengthening the national economy. However, amid the rapid pace of digital technology development, MSMEs cannot rely solely on traditional methods such as manual or offline marketing. Indonesia is a country with a Muslim majority population. This presents a huge opportunity for the Muslim fashion industry, including the Nibras brand located in Sooko Mojokerto. This study aims to examine in depth the application of sharia marketing strategies through the 7Ps at Nibras House Sooko Mojokerto, as well as its implementation in digital marketing. The research method used a descriptive qualitative approach through interviews with the owner and employees of Nibras House Sooko Mojokerto. The results show that Nibras House Sooko Mojokerto has implemented sharia principles in all aspects of marketing with sharia-compliant products, fair prices, honest promotions, strategic locations, good staff, fast and responsive service processes, and good customer reviews. Additionally, Nibras House Sooko Mojokerto utilizes digital marketing through e-commerce and social media to expand its market and strengthen its competitiveness against new Muslim brands.
Tekanan Optimalisasi Laba terhadap Reaksi Pasar dengan Tax Avoidance sebagai Variabel Mediasi: (Studi Kasus: Perusahaan Sub Sektor Asuransi yang terdaftar di Bursa Efek Indonesia Tahun 2020 – 2023) Frana, Frana; Kusuma, Marhaendra; Athori, Agus
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 4 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i4.1789

Abstract

This research aims to examine the effect of profit optimization on market reaction and the mediating role of tax avoidance in this relationship among insurance sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2023 period. Profit optimization is proxied by Return on Assets, market reaction by stock returns, and tax avoidance by the Effective Tax Rate. This research employs a quantitative approach using secondary data obtained from the financial statements of 17 insurance sub-sector companies, with a final sample of 10 companies selected through purposive sampling. Data analysis was conducted using classical assumption tests, multiple linear regression, and path analysis. The results indicate that profit optimization has a positive and significant effect on tax avoidance. However, tax avoidance does not influence market reaction, and profit optimization also does not have a direct effect on market reaction. Furthermore, tax avoidance is able to mediate the effect of profit optimization on market reaction. This study contributes to a deeper understanding of how earnings information quality, taxation strategies, and investor responses interact in shaping capital market dynamics within the insurance industry. The findings also provide a foundation for future research to explore external factors that may influence these relationships, offering additional academic value for strengthening subsequent studies.
Ilusi Perencanaan : Analisis Ketidakseimbangan Antara Potensi Ekonomi dan Kapabilitas Pengelolaan BUMDes Ajung Dea Novica Putri; M. Avan Dwi Adi Nur Kholiq; Ahmad Mush`ab Ridlo Arjuan; Saidatus Sholeha; Ainnur Iqtaara Meilani; Prillinaya Yudhistira; Oryza Ardhiarisca
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 4 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i4.1793

Abstract

This study aims to explore the potential of Ajung Village, Kalisat District, Jember Regency, through an analysis of the management planning of a Village-Owned Enterprise (BUMDes) as an instrument of development and community empowerment. Although Ajung Village has significant economic potential, particularly in the agricultural sector, micro-enterprises, and other local economic activities, BUMDes management is still not optimal. This is evident in the lack of a directed business plan, weak coordination between administrators, and minimal evaluation of the business units being run. This study also assesses the role of the village government in supporting BUMDes development and the extent to which community participation can drive the effectiveness of existing programs. Using qualitative descriptive methods through interviews with the village government, BUMDes administrators, and the community, the results show that although community participation is relatively high, the managerial capacity of the administrators remains a major challenge. Lack of training, understanding of financial governance, and the lack of potential mapping have prevented the village BUMDes from functioning optimally as a driver of the village economy. Therefore, this study designs strategies to increase the effectiveness of BUMDes by strengthening the capacity of administrators, optimizing local potential, and synergizing the village government with the community.
Pengaruh Green Banking Disclosure dan Social Banking terhadap Nilai Perusahaan dengan Banking Sustainable Performance sebagai Variabel Mediasi Alisa Qurrota A'yun Khoirul Bariyah; Marhaendra Kusuma; Rike Selviasari
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 4 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i4.1800

Abstract

This study aims to examine the effect of green banking disclosure and social banking on firm value with banking sustainable performance as a mediating variable. The population in this research consists of banking subsector companies listed on the Indonesia Stock Exchange during the 2021–2023 period, totaling 47 companies. The sampling technique used in this study was purposive sampling, resulting in a total of 30 data points that met the research criteria and could be analyzed. The analytical method employed was path analysis using SPSS version 25 to test the relationships among variables and the mediation effect. The results of this study indicate that green banking disclosure has a positive and significant effect on firm value. Social banking also has a positive and significant effect on firm value. Banking sustainable performance has a positive and significant effect on firm value as well. However, green banking disclosure does not have a positive and significant effect on banking sustainable performance, while social banking does have a positive and significant effect on banking sustainable performance. The mediation test results using path analysis reveal that banking sustainable performance is unable to mediate the effect of green banking disclosure on firm value. Conversely, banking sustainable performance successfully mediates the effect of social banking on firm value. These findings suggest that social banking is more effective in enhancing banking sustainable performance and firm value compared to green banking disclosure.
Pengaruh Penggunaan Teknologi pada Perusahaan terhadap Efisiensi Penganggaran Perusahaan Manufaktur di Era Industri 4.0 Fitri Noviana; Saffah Haya Ibrahim; Suryani Suryani; Deska Ainun Rissanti; Muhammad Aditya Juliyanto
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 3 No. 1 (2026): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v3i1.2098

Abstract

This study aims to analyze the transformative impact of digitalization and technology in the manufacturing sector on improving operational efficiency, particularly in budgeting and resource utilization, as well as to identify the main barriers to technology adoption. Using a Literature Review and Case Study Analysis of secondary data (journals, company reports, and industry publications), it was found that digitalization and Automation supported by Artificial Intelligence (AI) fundamentally transform budgeting functions. This transformation has been shown to improve budget accuracy by up to 50% (reducing human errors) and process efficiency by up to 25%, turning budgets from static documents into adaptive and predictive control tools. Positive impacts are also observed in operations through increased production capacity (revenue surge) and the implementation of Predictive Maintenance, which reduces expenditure and asset downtime, in line with the principles Cost Efficiency and Lean Manufacturing. Nevertheless, the adoption of advanced technology faces significant obstacles, namely high initial capital investment and skill gaps among the workforce. It is concluded that the success of digitalization heavily depends on strategic budget planning to overcome capital barriers and adequate allocation of funds for Human Resource (HR) training to support effective collaboration between humans and machines.
Literature Review : Pemanfaatan Computer-Assisted Audit Techniques (CAATs) dalam Evaluasi Pengendalian Internal untuk Deteksi Kecurangan pada Siklus Pengeluaran Dyah Rizki Arinengsih
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 3 No. 1 (2026): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v3i1.2138

Abstract

This study aims to examine the role of Computer-Assisted Audit Techniques (CAATs) in evaluating internal control within accounting information systems (AIS) to detect fraud in the expenditure cycle. The research employs a literature review method by analyzing five relevant studies selected based on publication criteria within the last ten years and a focus on technology-based auditing, internal control, and fraud. The findings indicate that CAATs, through features such as test data and parallel simulation, are effective in identifying system weaknesses, detecting transaction anomalies, and strengthening controls in the expenditure cycle. Fraud in this cycle is commonly caused by weak authorization, incomplete documentation, and expenditures conducted without proper procedures. CAATs address these challenges through data-driven and automated audit approaches. In conclusion, CAATs represent a strategic solution for enhancing monitoring accuracy, preventing fraud, and supporting organizational transparency and accountability in the digital era.

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