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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 126 Documents
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Peran Kunjungan Wisata Religi dalam Meningkatkan Kesejahteraan Ekonomi Masyarakat Kota Palembang Deta Septea; M. Habbi Husnul Mubarok; Sri Rahayu Wulaningsih; Yansuri , Yansuri; M. Daffa Firdianza
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 3 No. 2 (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.v2i4.1915

Abstract

Religious tourism in Palembang continues to grow through visits to historic mosques, sacred sites, and cultural heritage areas. These visits encourage local economic activities and create new livelihood opportunities for surrounding communities. This study assesses the role of religious tourism in improving the economic welfare of local residents. A descriptive quantitative approach was used. Data were collected through questionnaires, interviews, and field observations involving 49 respondents consisting of traders, service providers, and local managers. The findings show that higher levels of tourist visits increase business opportunities and household income. Areas with frequent tourist activity experience stronger economic dynamics, supported by the growth of trading activities and service-based enterprises. Residents who have lived longer in the area show a stronger ability to adapt and benefit from emerging economic opportunities. Religious tourism generates positive economic impacts through income growth, expanded employment opportunities, and strengthened micro and small enterprises. Overall, religious tourism serves as a key driver of local economic development and supports community-based economic empowerment in Palembang City.
Pengaruh Persepsi Harga, Kualitas Produk, dan Inovasi Produk terhadap Kepuasan Konsumen Kopi Jago di Jakarta Barat Ricky Brian; Yugi Setyarko
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 3 No. 3 (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.v3i3.2468

Abstract

This study aims to examine the effects of price perception, product quality, and product innovation on consumer satisfaction with Kopi Jago in West Jakarta. This study employed a quantitative approach. The population consisted of consumers who had purchased and consumed Kopi Jago products in the West Jakarta area. A total of 102 respondents were selected using a non-probability sampling technique with purposive sampling. The data were collected through questionnaires using a Likert scale. The study used quantitative data obtained through a survey method with questionnaires as the primary data collection instrument. The data were analyzed using IBM SPSS through multiple linear regression analysis. The results showed that price perception had a positive and significant effect on consumer satisfaction with Kopi Jago. Product quality also had a positive and significant effect on consumer satisfaction. Similarly, product innovation had a positive and significant effect on consumer satisfaction with Kopi Jago in West Jakarta. Therefore, the three independent variables—price perception, product quality, and product innovation—were found to have a significant effect on consumer satisfaction.
Pengaruh Literasi Akuntansi terhadap Intensi Berwirausaha Mahasiswa Peserta Mata Kuliah Kewirausahaan Novaldy Arief Pradika
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 3 No. 3 (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.v3i3.2474

Abstract

This study examines the effect of accounting literacy on entrepreneurial intention among students enrolled in an entrepreneurship course. Prior research reports inconsistent findings regarding the role of financial literacy in shaping entrepreneurial intention, and this study proposes construct misalignment as an explanation worth testing. A quantitative approach was employed using a cross-sectional survey with a census of all 40 students enrolled in the Entrepreneurship course, yielding a 100 percent response rate. The instrument comprised 16 accounting literacy items and 6 entrepreneurial intention items measured on a five-point Likert scale, analysed using simple linear regression. All 22 items were valid and reliable, with Cronbach's alpha of 0.940 for accounting literacy and 0.884 for entrepreneurial intention, and all classical assumptions were satisfied. The regression results indicate that accounting literacy does not significantly affect entrepreneurial intention at the 5 percent level, with a t value of 1.997 below the critical value of 2.024, a significance of 0.053, and a coefficient of determination of 9.50 percent. Nevertheless, the direction and magnitude of the effect are consistent with the hypothesis and the significance value lies very close to the conventional threshold. Dimension-level analysis reveals that transaction recording and financial performance analysis correlate significantly with entrepreneurial intention. This study concludes that accounting literacy as a composite construct is not yet established as a determinant of entrepreneurial intention, although its applied components show promising associations warranting further investigation.
Pengaruh Loan to Deposit Ratio (LDR) dan Debt to Equity Ratio (DER) terhadap Nilai Perusahaan dengan Return on Assets (ROA) Sebagai Variabel Intervening pada Perusahaan Perbankan di Bursa Efek Indonesia Periode 2021-2025 Indira Salsabila; Hari Setiono; Nurdiana Fitri Isnaini
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 3 No. 3 (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.v1i1.2500

Abstract

This study examines the effect of the Loan to Deposit Ratio (LDR) and Debt to Equity Ratio (DER) on firm value, with Return on Assets (ROA) positioned as an intervening variable, in banking companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The phenomenon motivating this research is the divergence between rising intermediation and leverage activity and the declining market valuation of banking firms amid Bank Indonesia's interest rate transition. A quantitative causal-associative approach was employed, drawing on secondary panel data from ten banks selected through purposive sampling. Data were analyzed using path analysis and the Sobel test to examine both direct and indirect effects. The results show that LDR and DER each exert a significant effect on ROA, that LDR and DER significantly affect firm value as measured by Price to Book Value (PBV), and that ROA significantly affects PBV. Furthermore, ROA is found to significantly mediate the effects of both LDR and DER on firm value. These findings indicate that liquidity management and capital structure decisions influence market valuation not only directly but also through the profitability channel, lending empirical support to agency theory and signalling theory in explaining value formation in the banking sector.
Pengaruh Budaya Organisasi dan Kepemimpinan Transformasional terhadap Produktivitas Karyawan pada PT ASDP Indonesia Ferry (Persero) Cabang Bakauheni Revi Tri Wilta
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 3 No. 3 (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.v3i3.2520

Abstract

This study aims to analyze the effect of organizational culture and transformational leadership on employee productivity, both partially and simultaneously. This research employed a quantitative approach using a survey method. The population consisted of all 86 employees of PT ASDP Indonesia Ferry (Persero) Bakauheni Branch; therefore, a saturated sampling technique was applied. Data were collected using a Likert-scale questionnaire and analyzed through validity and reliability tests, multiple linear regression analysis, t-test, F-test, and coefficient of determination (R²). The findings reveal that organizational culture has a positive and significant effect on employee productivity, with a t-value of 3.420 and a p-value of 0.001. Transformational leadership also has a positive and significant effect on employee productivity, with a t-value of 2.716 and a p-value of 0.003. Simultaneously, organizational culture and transformational leadership significantly influence employee productivity, as indicated by an F-value of 12.908 and a significance level of 0.000. The coefficient of determination (R²) of 0.237 indicates that both independent variables explain 23.7% of the variation in employee productivity, while the remaining 76.3% is influenced by other factors not examined in this study. Therefore, strengthening organizational culture and implementing effective transformational leadership are expected to improve employee productivity at PT ASDP Indonesia Ferry (Persero) Bakauheni Branch.
Efektivitas Aplikasi Andal By Taspen dalam Kualitas Pelayanan Pensiun: Analisis Maslahah Mursalah : Studi pada PT Taspen (Persero) Kantor Cabang Jember Salman Farizi; Farah Nafisa Amelia; Elisatur Rohmah
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 3 No. 3 (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.v3i3.2524

Abstract

The purpose of this study is to evaluate the effectiveness of the Andal by Taspen application in improving the quality of pension services and its usefulness from a maslahah mursalah perspective at PT Taspen (Persero) Jember Branch Office. This study used a qualitative method through interviews with employees of PT Taspen (Persero) Jember Branch Office and pension participants who use the Andal by Taspen application. The results show that the Andal by Taspen application helps pension services by providing easy access to information and services such as checking pay slips, information about salaries and THT, online file collection, attendance, and participant verification. However, some elderly participants faced problems such as server errors and difficulties with facial verification. From a maslahah mursalah perspective, the Andal by Taspen application provides easy access to services, saves time and energy, assistance in understanding digital services, data security, and ease of obtaining information and services related to participants' financial rights. The Andal by Taspen application can be considered quite useful and beneficial for pension participants. However, to increase its benefits to all users, it is necessary to improve system stability, improve verification features, and provide ongoing assistance.

Page 13 of 13 | Total Record : 126

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