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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 107 Documents
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E-Skill dan E-Leadership: Faktor Penting dalam Meningkatkan Kinerja Pegawai di Perguruan Tinggi pada Era Digital Febri Yoga Sapta Raharjo; Faiz Irsyad Prasetyo
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 3 (2024): 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.v1i3.415

Abstract

This study will analyze the influence of digital competence (E-Skills) as an important factor in improving the performance of educational staff through the moderating role of digital leadership or E-Leadership. This research uses the Structural Equation Modeling (SEM) method based on Partial Least Square which involves 120 respondents who work as Education Personnel at Pancasakti University Tegal as research samples using a questionnaire with a Likert scale of 1-5. Data analysis was processed using the SmartPLS v.4 program using the Second Order method approach. The research results show that 1) digital competence has a positive influence on the performance of educational staff, 2) The role of E-Leadership in moderating the influence of digital competence on employee performance is not statistically significant in this research. This is caused by variability in the application of E-Leadership, varying levels of digital competence among employees, as well as other contextual factors outside of the more dominant research. 3) The level of respondents' perception of Access, Use, Communication and Creation as dimensions of Digital Competence is in the medium category so efforts need to be made to increase it through developing digital competence.
Analisis Perbandingan Kinerja Keuangan Bank BUMN dan Bank BUMS Pada Sektor Perbankan yang Terdaftar di BEI Tahun 2020 – 2023 Filka Maftikha; Nur Ainiyah; Muhammad Bahril Ilmiddaviq
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 3 (2024): 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.v1i3.430

Abstract

This research aims to examine the differences in financial performance of state-owned banks and state-owned banks in terms of market value added ratios, liquidity ratios, solvency ratios, profitability ratios and activity ratios in the banking sector listed on the Indonesian stock exchange. The data analysis technique uses the Independent Sample t-test and uses a substitute test with the Mann-Whitney Test with SPSS (Statistical Product and Service Solutions) tools. The results of this research show that there is a significant difference between the financial performance of BUMN Banks and BUMS Banks seen from the Market Value Added Ratio, Liquidity Ratio, Solvency Ratio and Activity Ratio. On the other hand, there is no significant difference seen from the Profitability Ratio.
Pengaruh Corporate Social Responsibility (CSR) dan Kinerja Keuangan terhadap Nilai Perusahaan pada Perusahaan Perhotelan, Resort, dan Cruise Lines yang Terdaftar di BEI Tahun 2017-2022 Pitri Zuhelmi; Jon Kenedi
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 3 (2024): 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.v1i3.437

Abstract

This research is motivated by the growth of the Hotel, Resort and Cruise Lines Industry which does not always increase every year. The value of the Hotel, Resort and Cruise Lines Industry shows a decline starting from 2017-2022. This increase and decrease in value can be changed by Corporate Social Responsibility (CSR) and Financial Performance. This research aims to: (1) Find out changes in Corporate Social Responsibility (CSR) towards Industrial Value, (2) Find out changes in Financial Performance towards Industrial Value, and to (3) Find out changes in Corporate Social Responsibility (CSR) and Financial Performance together. the same for the Industrial Value of the Hotel, Resort and Cruise Lines industry listed on the IDX in 2017-2022. The population in this study is the entire Hotel, Resort and Cruise Lines industry listed on the IDX in 2017-2022. Sample selection used purposive sampling technique. The number of samples obtained was 10 industries. The type of data collected is secondary data obtained from the IDX website. The analytical methods used are descriptive analysis, classical assumption test, multiple linear analysis, t test, f test, and analysis of the coefficient of determination (R2). The research results prove that: (1) Corporate Social Responsibility (CSR) has had a significant negative change in Industrial Value, (2) Financial Performance has had a significant positive change in Industrial Value, and (3) Corporate Social Responsibility (CSR) and Financial Performance have simultaneously had a significant change. on Industrial Value.
Pengaruh Kinerja Lingkungan dan Kinerja Keuangan terhadap Nilai Perusahaan : (Studi pada Perusahaan Manufaktur Sektor Industri Dasar dan Kimia yang Terdaftar di BEI Tahun 2018-2022) Siti Amelia; Jon Kenedi
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 3 (2024): 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.v1i3.441

Abstract

This research began with the problem of environmental pollution by manufacturing companies which caused a reduction in clean water supplies, as well as fluctuations in share prices in Basic Industry and Chemical Sector Manufacturing Companies listed on the IDX in 2018-2022, which can result in fluctuating company values so that investors' desire to invest in these companies decreases. This research aimssto measureethe extent to which environmental performance affects company value in the industry and how financial performance affects company value. To analyze the data, descriptive statistical tests and classicallassumption test, in theeform of normalityytest, multicollinearity test, multicollinearity tests, autocorrelation tests and heteroscedasticity tests. Meanwhile, to analyze the data with multipleelinear regression methods.. Theeresearch results show that: 1) financiallperformance variables have annegative and significanteeffect on firmvvalue in this sector; and 2) environmental performance variables have a negative andssignificant effect on firm value in the basic and chemical industry manufacturing sector listed on the Indonesia Stock Exchange from 2018 to 2022.
Analisis Fraud Pentagon dalam Mendeteksi Kecurangan Laporan Keuangan pada Sektor Perusahaan Manufaktur akan Terdaftar di BEI 2018-2022 Syarifa Melya Ningsih; Nini Sumarni
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 4 (2024): 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.v1i4.455

Abstract

This research is motivated by the existence of fraudulent financial reporting that occurred in several industrial sectors in companies in Indonesia. This research aims to determine the influence of the pentagon fraud theory in detecting fraudulent financial statements in the manufacturing company sector, Food and Beverage sub-sector on the 2018-IDX. 2022. A sample of 12 companies was obtained with a total sample size of 60 sample data. The data used is secondary data in the form of financial reports on food and beverage sector manufacturing companies listed on the IDX 2018-2022. The data analysis technique used is descriptive statistical analysis, classical assumption test, multiple linear regression test, hypothesis test which is processed using the IBM SPSS 22 application. Based on the research results which show that the ACHANGE value is obtained, tTable is 2.015. Because tcount is greater than ttable, namely -2.501 ≥ -2.015 and the significance value (Sig.) ≤ 0.05, the LEV value obtained is tTable 2.356. Because the tcount is greater than the ttable, namely 2.356 ≥ 2.015 and the significance value (Sig.) ≤ 0.05, the ROA value is obtained tTable 2.015 because the tcount is greater than the ttable, namely 0.179 ≤2.015 and the significant value is ≥ 0.05 and the INVENTORY value obtained is tTable 2.015. Because tcount is greater than ttable, namely -2.908 ≥ -2.015 and the significance value (Sig.) ≤ 0.5 and the BDOUT value, we get tTable 2.015. Because tcount is smaller than ttable, namely -0.452 ≤ -2.015 and significance value (Sig.) ≤ 0.05
Analisis Pengaruh Kenaikan Tarif Cukai Hasil Tembakau Terhadap Penjualan Rokok Elektrik (Studi Kasus pada Toko KDR Vapor) Ika Sari Apriliana
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 4 (2024): 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.v1i4.472

Abstract

Annual increases in tobacco excise rates increase state revenues, but also pose challenges for tobacco farmers and conventional and e-cigarette entrepreneurs. The impacts include increasing cigarette prices every year, which affects consumer purchasing power and business sustainability in the tobacco sector. This research aims to analyze the effect of the increase in Tobacco Products Excise rates as of January 1 2022 on sales of e-cigarettes at KDR Vapor Stores. This research is a type of descriptive research with a non-statistical quantitative approach. The data used includes changes in the selling price of e-cigarettes after the increase in Tobacco Products Excise rates, as well as sales and gross profit data for 2021 and 2022. Data collection techniques in this research are interviews and observation. The research results show that the increase in Tobacco Products Excise rates in 2022 will have a positive and significant influence on KDR Vapor Store sales. This means that the increase in excise rates on tobacco products in 2022 will increase sales at KDR Vapor stores. The increase in sales was followed by an increase in gross profit and COGS. Gross profit in 2022 will increase by IDR 914,349,630,- and COGS will increase by IDR 409,633,370,-. Gross Profit Margin Ratio percentage results for 2022, the KDR Vapor Store is considered to still be unable to run its business efficiently because the Cost of Goods Sold is relatively higher than the previous year. Suggestions for KDR Vapor Shop owners are to set competitive prices, regularly evaluate stock, and purchase products in large quantities to reduce the impact of increases in Tobacco Products Excise (CHT) rates. Expanding product variety, setting daily sales targets, and innovating with vouchers or giveaways are also important to attract and retain customers.
Pengaruh GCG, CSR, dan Kredit Hijau Terhadap Kinerja Keuangan Bank Inka Pratiwi Khoirunnisa; Ninik Anggraini; Fitria Magdalena Suprapto
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 4 (2024): 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.v1i4.491

Abstract

This research aims to test and analyze the influence of GCG, CSR, nd green credit on bank financial performance. This research was conducted on four banking companies obtained based on purposive sampling techniques. This research uses secondary data originating from company financial reports. SPSS tools were used to assist in analyzing research data. The results of this study state that GCG with the proxy of independent commissioners has no effect on bank financial performance, while the proxies for managerial ownership and institutional ownership have an effect on financial performance. CSR has no effect on bank financial performance. Green credit influences bank financial performance. Green credit moderating variables can strengthen the relationship between independent commissioners and institutional ownership. In the relationship between managerial ownership and CSR, the moderating variable green credit is not able to strengthen its relationship with bank financial performance.
The Role of Fintech as a Mediator in the Influence of Economic Literacy on Impulsive Buying Behavior Muhammad Miftah Farid; Fatih Allam Misbah; Siti Mazilatus Sholikha; Deddy Setiawan; Vina Budiarti Mustika Sari; M. Riadhos Solichin; Naning Eko Noviana
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 4 (2024): 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.v1i4.534

Abstract

This study aims to analyze the role of fintech as a mediator in the influence of economic literacy on impulsive buying behavior among consumers. Economic literacy is considered an important factor that can influence consumer purchasing behavior, especially in making wise financial decisions. However, technological advances in the financial sector, especially fintech, have also played a role in facilitating impulse buying behavior through the ease of digital transactions and quick access to financial services. This study uses a quantitative approach with a survey method involving 250 respondents. The data was analyzed using a path analysis model to evaluate the direct influence of economic literacy on impulse buying, as well as the mediation role played by fintech. The results show that economic literacy has a negative influence on impulsive buying behavior, but fintech plays a significant role as a mediator that strengthens impulse buying tendencies, even though individuals have good economic literacy. These findings have implications for the development of financial literacy policies and fintech regulations to reduce the risk of consumptive behavior in the digital era.
Analisis Perbandingan Kontribusi Pajak Daerah terhadap Pajak Asli Daerah di Kota Samarinda dan Kota Balikpapan Nina Maharani, Andi
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 4 (2024): 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.v1i4.535

Abstract

This research aims to analyze the comparative contribution of regional taxes to local taxes in Samarinda City and Balikpapan City. By using secondary data from regional financial reports and income statistics, this research identifies factors that influence regional tax contributions and their impact on local original income (PAD). The research results show that there is a significant difference in the contribution of local taxes to PAD between Samarinda City and Balikpapan City. The city of Balikpapan shows a better contribution thanks to its natural resource potential and more active economic activities. To increase local tax contributions in Samarinda, efforts are needed to increase taxpayer compliance and improve infrastructure. Apart from that, collaboration between local governments and the community in increasing awareness of the importance of taxes is also very necessary.
Penerapan Aplikasi Digital Amartya Berbasis Saas sebagai Strategi Peningkatan Pendapatan UMKM di Kota Semarang dalam Ekonomi Berkelanjutan Radite Ranggi Ananta; Alvito Surya Nugraha; Irsyad Zidan Ar Rifqi
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 4 (2024): 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.v1i4.546

Abstract

This research explores the impact of using the application on Micro, Small, and Medium Enterprises (MSMEs) in the city of Semarang in the context of digitalization and the implementation of Artificial Intelligence. (AI). Research data were obtained from a survey of 100 MSME actors and in-depth interviews. The analysis method used is qualitative descriptive. The research results indicate that the application can potentially enhance MSMEs' operational and marketing efficiency through a digital system. However, it still faces the challenge of low digital literacy among MSME actors. The discussion shows that this innovation can improve the competitiveness of business actors in the digital era, especially in understanding consumer behavior and logistics management. The research conclusion emphasizes that implementing the application can be a solution to increase MSME income, help them adapt to market changes, and effectively utilize digital technology.

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