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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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Pemetaan Bibliometrik dan Tinjauan Literatur atas Penelitian Good Corporate Governance: Temuan dari Analisis Vosviewer Latifatul Hasanah; Sri Andriani
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.v2i3.1244

Abstract

This study aims to systematically map the development of literature on Good Corporate Governance (GCG) using a mixed-method approach that integrates bibliometric analysis with VOSviewer and a systematic literature review. The research focuses on publications from the last five years (2020–2024), with data collected using the Publish or Perish software and the keyword “Corporate Governance.” The initial search identified 772 relevant scientific articles that met the inclusion criteria. Through network visualization analysis using VOSviewer, the study reveals that GCG research can be categorized into four thematic clusters, each representing distinct areas of focus. These clusters highlight key topics such as corporate performance, board structure, stakeholder relations, and sustainability practices, reflecting the diverse and evolving nature of GCG research. The findings provide valuable insights into the intellectual structure and research trends within the field, offering a foundation for future scholarly exploration and practical application.
Pengaruh Pendidikan, Produk Domestik Regional Bruto, dan Realisasi Belanja Daerah Terhadap Tingkat Kemiskinan di Kepulauan Nias Laras Ayu Dita; Herlitah Herlitah; Fatimah Fatimah
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.v2i3.1319

Abstract

This study aims to see whether there is an influence between education proxied by the average length of schooling, gross regional domestic product (GRDP), and the realization of regional expenditure on poverty in the Regency / City of Nias Islands. The research method of this article is a quantitative method with multiple linear regression analysis techniques. The data used in this study are secondary data obtained through the central statistics agency and the Directorate General of Fiscal Balance (DJPK) of the Ministry of Finance in the form of panel data from five regencies / cities in Nias Islands in 2014-2023. Based on the partial analysis results, the education variable and the realization of regional expenditure have a positive and significant effect on the poverty rate. Meanwhile, gross regional domestic product and has a negative and significant effect on poverty in the Nias Islands region, which is seen from the probability value which is smaller than (0.05). The research variable can explain the Y variable by 0.950220 or 95% and the rest is explained by other variables outside the study.
Pengaruh Sosial Media, Experiential Marketing, dan Kualitas Pelayanan terhadap Kepuasan Konsumen pada Produk Distro Bloodz di Wilayah Jakarta Bertrand Hendra Cahya; Jatmiko Jatmiko
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.v2i3.1330

Abstract

This study aims to analyze the influence of social media, experiential marketing, and service quality on customer satisfaction with Bloodz distro products in the Jakarta area. This research employs a quantitative method, collecting data through questionnaires distributed to Bloodz distro customers. The collected data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the SmartPLS software. The findings reveal that the three variables— social media, experiential marketing, and service quality—positively and significantly affect customer satisfaction. Among these variables, service quality has the most dominant influence. These findings highlight the importance of integrated marketing strategies, enhanced customer experiences, and improved service quality in increasing customer satisfaction.
Pengaruh Faktor Kemudahan Penggunaan dan Tingkat Keamanan Terhadap Perilaku Doom Spending pada Pengguna Shopee Paylater di Kalangan Mahasiswa Aisya Aswari; Novemy Triyandari; Erna Chotidjah Suhatmi
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.v2i3.1356

Abstract

Digital resolution has accelerated fundamental transformations in the retail and financial sectors, which has implications for significant changes in public consumption. E-commerce platforms now provide a diversification of payment methods to optimize the consumer experience, including the implementation of a delayed payment system (paylater). This study aims to analyze the influence of ease of use and perceived security on doom spending behavior among college students using Shopee PayLater. This study adopted a quantitative approach using a survey design as the research method. The data collection process was carried out through a questionnaire instrument distributed to 100 student respondents selected using a purposive sampling technique. Data analysis was conducted using various statistical techniques including instrument validity and reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing using SPSS version 25 software. Partially, the ease of use variable did not show a significant influence on student doom spending behavior. Conversely, the security variable showed a significant positive influence on doom spending tendencies among college students using the Shopee PayLater service. When analyzed simultaneously, both the ease of use and security variables showed a positive and significant influence on doom spending behavior of Shopee PayLater users.
Pengaruh Pengetahuan Akuntansi, Modal Usaha, dan Lama Usaha terhadap Keberhasilan Usaha UMKM di Kecamatan Tandes, Kota Surabaya Surenggono Surenggono; Lilik Mardiana
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.v2i3.1360

Abstract

This study aims to analyze the influence of accounting knowledge, business capital, and business length on the success of micro, small, and medium enterprises (MSMEs) in Tandes District, Surabaya City. The background of this research is based on the importance of financial management skills, sufficient capital availability, and business experience in supporting the sustainability and growth of MSMEs. This study uses a quantitative approach with primary data obtained through the distribution of questionnaires to MSME actors who are registered and domiciled in Tandes District. The sample criteria include fostered MSME actors who have been running their businesses for at least three years and marketing their own products. The number of respondents who were successfully collected in this study was 105 people. The data analysis technique used was multiple linear regression analysis with the help of SPSS software version 23.0. The results of the study show that the variables of accounting knowledge, business capital, and business duration simultaneously or partially have a positive and significant effect on the success of MSME businesses in Tandes District. Accounting knowledge helps business actors in managing finances and recording transactions systematically. Adequate business capital is an important factor in business development and increasing production capacity. Meanwhile, the length of the business reflects the accumulation of experience and practical knowledge that can improve managerial efficiency and effectiveness. Thus, these three variables have a strategic role in increasing the success of MSMEs. This finding provides an implication that MSME empowerment programs should be focused on improving accounting literacy, wider access to capital, and long-term business assistance. Local governments and related institutions can take these results into consideration in designing policies that support the sustainable growth of MSMEs.
Pengaruh Green Product, Brand Image dan Environmental Awareness terhadap Purchase Intention BudiSun Resort Maumere Dimas Realino; Yohanes Pieter Pedor Parera
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.v2i3.1394

Abstract

The issue of climate change and increasing public awareness of the importance of environmental sustainability are driving the tourism industry to adopt sustainable practices. One such effort is the use of environmentally friendly products or green products in its operations. BudiSun Resort Maumere, located in East Nusa Tenggara, is one resort that has implemented environmentally friendly principles in its services and facilities. However, further research is needed to determine the extent to which these practices influence consumer behavior, particularly in terms of purchase intention. This study aims to analyze the influence of green products, brand image, and environmental awareness on consumer purchase intention at BudiSun Resort Maumere. The research approach used was quantitative with a survey method. The sample in this study consisted of 150 respondents who had stayed at the resort. The instrument used was a questionnaire with a Likert scale, and the data were analyzed using multiple linear regression with the help of SPSS version 25 software. The analysis results showed that all three independent variables—green product, brand image, and environmental awareness—simultaneously had a significant effect on purchase intention, with a coefficient of determination (R²) of 0.827 and an F-value of 231.894 at a significance level of 0.000. Partially, brand image (β = 0.321; sig = 0.000) and environmental awareness (β = 0.651; sig = 0.000) had a positive and significant effect on purchase intention. However, green product (β = –0.056; sig = 0.354) did not show a significant effect. These findings suggest that while the use of environmentally friendly products is important, the strength of brand image and consumer environmental awareness play a greater role in influencing consumer intention to revisit resort services. Therefore, sustainable tourism marketing strategies should emphasize strengthening brand image and environmental education.
Penerapan Pencatatan Laporan Keuangan Berdasarkan SAK-EMKM pada UMKM Muammar Khaddafi; Ade Andriana Salsabila; Annisa Sagala; Ajeng Retno Anggraini; Icha Riani
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.v2i3.1400

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have an important contribution in supporting the national economy, especially in terms of job creation and strengthening the local economy. However, most MSMEs still face challenges in compiling financial statements that are in accordance with applicable accounting standards. This study aims to analyze the extent to which the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) has been implemented by MSME actors, as well as identify the obstacles faced in the process. The research approach used is qualitative descriptive, with data collection techniques through interviews, direct observation, and document review. The findings of the study show that the level of understanding of MSME actors towards SAK-EMKM is still low, and the implementation of these standards is not evenly distributed. The main causative factors include limited accounting knowledge, lack of professional assistance, and lack of access to technical training. In addition, most MSMEs still rely on manual recording without referring to correct accounting principles, making it difficult in the audit process or applying for loans to financial institutions. Another obstacle is the lack of digital literacy in financial management, as well as the assumption that the preparation of financial statements is not a top priority. In fact, well-structured financial statements can be an important tool in business decision-making and open access to funding. This study recommends the importance of collaboration between the government, academics, and financial institutions to provide training, mentoring, and a simple reporting system that is in accordance with the characteristics of MSMEs. This effort is expected to increase the awareness and ability of MSMEs to manage finances in an accountable and transparent manner, as well as support business growth and sustainability in the long term.
Analisis Pengaruh Current Ratio, Debt to Equity Ratio, dan Working Capital Turnover terhadap ROA Perusahaan Makanan dan Minuman di BEI 2020-2024 Ainun Fadhila; Erna Puspita; Andy Kurniawan
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.v2i3.1401

Abstract

Food and beverage companies play a vital role in the Indonesian economy, despite facing various challenges such as fluctuating raw material prices and intense market competition. Return on Assets (ROA) is used as an indicator to assess a company's profitability performance, which is crucial for determining the extent to which a company can generate profits from its assets. This study aims to analyze the effect of three financial variables, namely the current ratio (CR), debt to equity ratio (DER), and working capital turnover (WCT), on return on assets in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2020-2024 period. The approach used in this study is a quantitative approach with data analysis techniques that include classical assumption tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination tests. The sample used in this study was 31 food and beverage companies selected using purposive sampling techniques based on certain criteria. The results of the study indicate that (1) debt to equity ratio and working capital turnover partially have a significant effect on return on assets, while the current ratio does not have a significant effect on return on assets. (2) Simultaneously, the current ratio, debt to equity ratio, and working capital turnover have a significant effect on return on assets in food and beverage companies listed on the IDX. The findings of this study state that the DER and WCT variables have a strong influence on ROA, which means that both are important factors in improving the profitability performance of companies in the food and beverage sector. Thus, the results of this study can provide insight for company managers and investors in making decisions related to financial management to maximize company profitability.
Pengaruh ROA, CR dan NPM Terhadap Harga Saham Pada Perusahaan Manufaktur Yang Terdaftar di BEI Tahun 2021-2024 Siti Chotimah; Mar’atus Solikah; Amin Tohari
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.v2i3.1403

Abstract

This research is motivated by the phenomenon of stock price fluctuations in manufacturing companies, which reflect market instability, both internal and external to the company. These volatile stock price changes create uncertainty for investors, particularly when financial performance indicators such as Return on Assets (ROA), Current Ratio (CR), and Net Profit Margin (NPM) show varying results across companies and time periods. Strong financial performance is usually a positive signal for investors, but inconsistencies in these indicators raise doubts in investment decision-making. The purpose of this study is to analyze the effect of ROA, CR, and NPM on stock prices in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. This study uses a quantitative approach with a causal research type, where the data used are secondary data obtained from the companies' annual financial reports. The sampling technique used was purposive sampling, with certain criteria, resulting in a sample of 85 companies. With an observation period of four years, a total of 340 observations were analyzed. The analysis was conducted using multiple linear regression with the help of SPSS version 30 software. The results of the analysis indicate that, partially, ROA and CR have a significant influence on stock prices. This means that increasing the efficiency of asset use and the company's ability to meet short-term obligations are important factors considered by investors. However, NPM does not have a significant influence partially on stock prices. Nevertheless, all three variables simultaneously have a significant influence on stock prices. This finding has important implications for company management, namely that increasing asset efficiency and optimal liquidity management can strengthen a company's attractiveness to investors by improving credible financial performance.
Analisa Tren dalam Mengevaluasi Kinerja Rasio Keuangan Pt. Gudang Garam Tbk (GGRM) Selama Periode 2020-2023 Bambang Widjanarko Susilo; Benny Cuaca; Edy Susanto; Ayu Miranti Kusumaningrum; Galuh Aninditiyah; Rezky Eko Prasetyo; Zahra Dinul Khaq; Vivi Kumalasari Subroto; Febryantahanuji Febryantahanuji; Sri Wahyuning
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.v2i3.1417

Abstract

Based on the financial performance analysis of PT. Gudang Garam Tbk (GGRM) during the 2020–2023 period, the company faced significant challenges that impacted its financial condition. One of the main factors affecting the company's performance is the increase in tobacco excise duties, which has affected the cost structure and selling prices of its cigarette products. Additionally, the increasing regulatory pressure and changes in consumer behavior have posed unavoidable challenges. The decline in profitability and liquidity ratios, such as Return on Assets (ROA) and Current Ratio (CR), indicates the negative impact of these external conditions on the company’s ability to generate profit and meet short-term obligations. This decline suggests that the company is struggling to balance income and operational costs. The fluctuating solvency ratio also raises concern. Although the company manages to maintain a balance between debt and equity, these fluctuations show challenges in managing long-term assets and liabilities. Dependence on debt and rising operational costs pose risks to the company's financial stability. These fluctuations affect the company's ability to maintain liquidity and solvency in an increasingly competitive market. Trend analysis from the financial statements indicates that the company needs to strengthen its adaptation strategies and risk management to face the growing market challenges. GGRM must focus on product innovation and marketing strategies that can attract new customers while retaining existing ones. Furthermore, the company must adapt to changing regulations and evolving consumer trends. The results of this study provide important insights for stakeholders regarding the financial condition of the tobacco industry. In this challenging situation, GGRM must continue to develop more adaptive strategies to survive and thrive amidst the dynamic market and increasingly stringent regulations.

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