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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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Pengaruh Financial Stability, Financial Target, Nature Of Industry,dan Auditor Switch Terhadap Financial Statement Fraud Ariyana Hermawati; Dwiyanjana Santyo Nugroho
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 1 (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.v2i1.840

Abstract

This research was conducted with the aim of determining the influence of financial stability, financial targets, nature of industry, and auditor switching on financial statement fraud. This research is quantitative research with the data used in the form of secondary data from company financial reports. The objects used in this research are state-owned companies registered on the BEI from 2019 to 2022. The samples obtained in this research were 27 companies so that the total sample used was 108. Data analysis was carried out using descriptive statistics, classical assumption tests, determination analysis , and multiple linear regression analysis. The research results show that financial stability and financial targets have a significant effect on financial statement fraud, while the nature of industry and auditor switching have no effect on financial statement fraud.
Analisis Harga Wajar Saham Menggunakan Analisis Fundamental dalam Keputusan Investasi Saham Fitri Sabiyla Yassarah; Sumarno Manrejo; Bambang Prayogo
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 1 (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.v2i1.850

Abstract

This study aims to determine the fair price of shares in determining stock investment decisions in state-owned banking issuers listed on the Indonesia Stock Exchange in 2019-2023. This research method uses a qualitative descriptive approach. There are three companies in the study that are the subjects of the study, namely PT Bank Rakyat Indonesia, PT Bank Negara Indonesia, and PT Bank Mandiri. Using fundamental analysis with stock valuation using the price earning ratio (PER) method. The study uses secondary data. The application of fundamental analysis with stock valuation using the price earning ratio (PER) method shows that in 2019, 2021, 2022 and 2023 BBRI, BBNI, and BMRI shares were undervalued (cheap), while in 2020 BBRI and BBNI shares were overvalued (expensive) and BMRI shares were undervalued (cheap).
Pengaruh Corporate Risk, Cost Shifting, Company Size Terhadap Penghindaran Pajak Monika Simanjuntak; Mazda Eko Sri Tjahyono; Muhamad Taqi; Ayu Noorida Soerono
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 1 (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.v2i1.858

Abstract

This study aims to examine the influence of corporate risk, cost shifting, and company size on tax avoidance. The population in this study is manufacturing companies listed on the Indonesia Stock Exchange from 2019 to 2022. The sampling technique used purposive sampling and obtained 91 companies. This research is a quantitative study using secondary data from the Annual Reports of manufacturing companies. The model used in this research is panel data regression with the selected model being the Random Effect testing model. (RE). The research results show that Corporate Risk has a significantly negative impact on tax avoidance, Cost Shifting has a significant negative impact on tax avoidance, and Company Size has no impact on tax avoidance.
Analisis Lingkungan Bisnis dalam Ekonomi Digital: Mengukur Dampak Platformisasi Terhadap Persaingan Industri Zuhrinal M. Nawawi; Julia Hamdini Nasution
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 2 (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.v2i2.967

Abstract

This study uses a qualitative method to analyze the dynamics of the business environment within the context of the digital economy, specifically focusing on the impact of platformization on industry competition. Rapid digital technological developments have given rise to various digital platforms that disrupt conventional business models and reshape market structures across multiple sectors. Platforms such as marketplaces, ride-sharing services, and fintech companies have become dominant actors influencing competitive patterns, value distribution, and relationships between large and small enterprises. This research aims to understand how digital platforms affect industry competition through vertical integration, network effects, and data control. The findings reveal that platformization enhances transaction efficiency and market access but also creates imbalances in market power, digital monopolies, and dependency on algorithms. In this context, government regulation and business adaptation strategies are essential to maintaining competitive balance and ensuring the sustainability of the digital ecosystem. The study recommends the adoption of adaptive regulatory approaches and multi-sector collaboration to foster healthy competition in the digital era.
Pengaruh Implusive Buying dan Kualitas Produk terhadap Kepuasan Konsumen Generasi Z pada Platfrom Shopee di Kota Jambi Bunga Praditya Ningsih; Husni Hasbullah; Garry Yuesa Rosyid
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 2 (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.v2i2.1028

Abstract

This study aims to analyze the influence of impulsive buying and product quality on consumer satisfaction of generation Z on the Shopee platform in Jambi City. This study is motivated by the phenomenon of Shopee e-commerce which is a favorite in Indonesia, especially among generation Z who have consumptive characteristics and like unique shopping experiences. Data were collected from 96 generation Z respondents using a questionnaire. The results showed that the average respondent's assessment of impulsive buying was 347.87, and for product quality was 376.25. Multiple linear regression tests showed that there was a significant influence between impulsive buying and product quality on consumer satisfaction with an R square value of 0.522, which means that 52.2% of the variation in consumer satisfaction is explained by these two variables. This study is expected to contribute to the development of more effective marketing strategies for e-commerce business actors, especially those targeting the generation Z segment, by understanding the factors that influence impulsive buying decisions and consumer satisfaction levels.
Pemanfaatan Limbah Botol Plastik sebagai Produk Ramah Lingkungan dan Bernilai Ekonomi melalui Inovasi Tempat Pensil “ReBloom” Yuyun Setyawati; Ezar Nafis Bramantara; Muhammad Romadhoni Adi Setiawan; Muhammad Yasin
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 2 (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.v2i2.1031

Abstract

The problem of plastic waste in Indonesia is increasingly urgent as plastic consumption increases and sustainable management is lacking. This research aims to explore the potential of utilising plastic bottle waste as a creative and environmentally friendly product in the form of "ReBloom" pencil case. This research uses a descriptive quantitative approach, which collects data from respondents aged 18-25 years old in Surabaya to measure perceptions and interest in recycled products. The study results show that the majority of respondents are interested in environmentally friendly products at an affordable price. The business feasibility analysis revealed that ReBloom has a positive economic outlook with a break-even point that can be achieved within a certain production quantity. Besides contributing to the reduction of plastic waste, the product also raises public awareness of the importance of recycling and circular economy. Digital marketing strategies and collaboration with communities are proposed to increase market acceptance. This research confirms that sustainability-based innovation can be a promising business opportunity while contributing to environmental preservation.
Penentuan Harga Pokok Produksi Berdasarkan Harga Tranfer Ardin Dolok Saribu; Anjeli Roulina Simanjuntak; Putri Yola Lumbantoruan; Yanti Enjelika Hutasoit; Yustina Siagian; Karnoan Marito Manullang; Yoga Xaferius Gurning; Romanty Hutasoit
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 2 (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.v2i2.1033

Abstract

The limitations of traditional cost systems in capturing the complexity of operational activities lead to inaccuracies in cost allocation, which has an impact on the determination of cost of production and transfer prices between divisions. This study aims to evaluate the effectiveness of the Activity-Based Costing (ABC) method in improving the accuracy of cost information and examine the factors that affect its success. The method used is a literature study of major journals and supporting literature. The results of the study show that ABC is more accurate in allocating overhead costs based on relevant activities and cost drivers, and is able to reduce cost information distortion. The adoption of ABCs is influenced by cost structure, product diversification, and competitive intensity. However, successful implementation requires organizational readiness, managerial support, and an understanding of the operational context. These findings confirm the importance of implementing an adaptive cost system to support efficiency and transparency.
Strategi Meningkatkan Minat Beli Konsumen Produk Aerostreet melalui Periklanan di Media Sosial TikTok Erwin Permana; Davina Putri Aulia; Ridwan Roy Tutupoho
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 2 (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.v2i2.1050

Abstract

The development of social media has encouraged the growth of local fashion brand businesses, including Aerostreet. This shoe brand has succeeded in utilizing TikTok as its main marketing strategy, outperforming other platforms. This research analyzes the strategy of increasing Aerostreet consumer buying interest through advertising on TikTok using digital observation methods, content analysis and secondary data. The research results show that strategies such as In-Feed Ads, Branded Hashtag Challenge, collaboration with influencers, and the use of For You Page (FYP) are effective in increasing brand awareness, engagement, and consumer trust. Creative content and storytelling also play a role in increasing sales conversions. These findings prove that digital marketing on TikTok can help local brands expand their market and increase their competitiveness. For further effectiveness, Aerostreet is advised to continue to innovate in content creation and expand collaboration with appropriate influencers and Key Opinion Leaders (KOL).
Analisis Faktor Penyebab Keterlambatan Kereta Api Penumpang di Makassar Pare-Pare Alfian Mulya Pratama
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 2 (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.v2i2.1082

Abstract

This research aims to analyze the factors causing delays to passenger trains on the Makassar-Pare-Pare route and to provide recommendations to improve travel timeliness. This research uses a qualitative approach with interview methods and literature study to obtain more in-depth data regarding the factors that influence delays. Based on research results, train delays are caused by several factors, including inadequate infrastructure, irregular track maintenance, extreme weather, as well as technical and operational problems. The results of interviews with officers and passengers revealed that a lack of coordination between field officers and the control center was also one of the main causes. This research suggests the need for improvements in planning departure schedules, increasing coordination between related parties, improving rail infrastructure, and managing passenger density. It is hoped that with these recommendations, train delays can be minimized, provide better comfort for passengers, and improve the quality of train services on the Makassar-Pare-Pare route.
Dampak Inflasi terhadap Kesejahteraan Masyarakat Perspektif Ekonomi Publik Muhammad Raghid Alfatiy; Raihan Ade Ghuffar; Ahmad Wahyudi Zein
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (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.v2i3.1235

Abstract

This article comprehensively examines the impact of inflation on the welfare of Indonesian society from a public economics perspective. High inflation has been proven to erode purchasing power, widen economic inequality, and worsen quality of life, especially for fixed- and low-income groups. Rising prices of basic necessities force households to sacrifice spending on education and health, increasing the risk of poverty and lowering the human development index. Inflation also creates economic uncertainty, hampers investment, and triggers social conflict due to public unrest. Empirical studies indicate that every 1% increase in inflation can reduce real purchasing power by up to 2.3% and increase the number of poor people. To mitigate these regressive effects, integration of monetary, fiscal, and adaptive social protection policies is required. The experience of Indonesia and other countries underscores the importance of inter-institutional synergy and evidence-based interventions to maintain price stability and equitable welfare. In conclusion, inflation control should be seen as a long-term investment in human development and social justice, not merely as a macroeconomic stability target.

Page 7 of 11 | Total Record : 107

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