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SUKEMI KAMTO SUDIBYO
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Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30468752     EISSN : 30469422     DOI : 10.61132
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP) Dengan e-ISSN : 3046-9422, p-ISSN : 3046-8752 merupakan jurnal yang dikhususkan untuk publikasi artikel ilmiah yang diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Maret, Juni, September, Desember. Misi Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP) adalah untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Ekonomi,Ilmu Perpajakan 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 : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 210 Documents
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Pelaporan Pajak Tahunan Orang Pribadi: Analisis Peran Dalam Mengoptimalkan Penggunaan Sistem E-Filing Di Masyarakat Eka Satria Wibawa; Muksan Junaidi; Dhevi Dadi Kusumaningtyas
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.51

Abstract

Annual tax reporting is an obligation for every individual who meets the specified requirements. The use of e-filing systems in the tax reporting process has become more common in today's modern society. This study aims to analyze the role played in optimizing the use of e-filing systems in an effort to increase tax compliance among individuals. Qualitative research methods were used through interviews and observations of individuals involved in using this system. The results of the analysis show that understanding the role played in optimizing the use of e-filing systems can help increase the efficiency and effectiveness of individual tax reporting
Pengaruh Budaya Organisasi, Work-Life Balance Dan Karakteristik Individu Terhadap Kepuasan Kerja Karyawan PT Abadikurnia Citrarasa di Surabaya Ari Kuncoro Bagus Tawakal; M. Sihab Ridwan
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.54

Abstract

In today's human resource management, increasing employee satisfaction is an important focus for companies. By paying attention to employee job satisfaction, namely by understanding and meeting employee needs, companies tend to have higher productivity and better employee retention. The purpose of this research is to analyze the significant influence of organizational culture, work-life balance and individual characteristics simultaneously on the employee job satisfaction of PT Abadikurnia Citrarasa in Surabaya. This research uses a quantitative approach using multiple regression analysis because the data used is in the form of a questionnaire with a total of 72 respondents. The research results showed that partially organizational culture, work-life balance and individual characteristics have a significant effect on employee job satisfaction at PT Abadikurnia Citrarasa. Simultaneously, organizational culture, work-life balance and individual characteristics have a significant effect on employee job satisfaction at PT Abadikurnia citrarasa in Surabaya.
Pemanfaatan Dana Program Keluarga Harapan terhadap Peningkatan Kesejahteraan Masyarakat di Kecamatan Rantau Selamat Nurfadila Nurfadila
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.82

Abstract

The problem that arose in the implementation of the Family Hope program in Rantau Selamat District was the lack of effectiveness in implementing PKH, where in the process of selecting people who would be given PKH assistance it was often not right on target in realizing the welfare of the people of Rantau Selamat District. This study aims to determine the utilization of the Family Hope Program (PKH) funds for the welfare of the people in Rantau Selamat District. The results of the study explain that in general the implementation and beneficiaries of PKH in Rantau Selamat District have been effective, but there are also PKH beneficiaries who use them for purposes whose categories have been determined by the government.
Akuntabilitas Pengelolaan Keuangan Masjid Di Kota Binjai, Studi Kasus Di Masjid (Al-Arif, Sabilal Muhtadin, Nurul Huda, Al-Istiqamah) Alfin Hasan Ansari Ritonga; Hotbin Hasugian; Kusmilawaty Kusmilawaty
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.85

Abstract

This study aims to determine how the accountability of mosque financial management. The mosques that became the researchers' objectives were the Al-Arif Mosque, the Sabilal Muhtadin Mosque, the Nurul Huda Mosque, the Al-Istiqomah Mosque in Binjai City. This research uses a qualitative approach method. The subjects in this study were BKM and mosque administrators and the object in this study was the mosque's financial statements. Data collection techniques are interviews, observation, and documentation. The data analysis technique used in this research is data reduction, data presentation, and conclusion drawing. From the results of research conducted by researchers, none of the mosques used PSAK 45 in the process of managing mosque finances, on average they were still manual and simple. Even though if you use accounting standards in management, the results obtained will be clearer and more detailed. Researchers suggest that the takmir of the Al-Arif Mosque, Sabilal Muhtadi Mosque, Nurul Huda Mosque and Al-Istiqamah Mosque should use PSAK 45 to be a guideline for accounting standards that have been implemented by the Indonesian accounting association contained in PSAK 45 so that the information presented is more relevant and has high comparability so that financial management in the future becomes better and more transparent in carrying out the mandate of the community.
Pengaruh Kemampuan Auditor Dalam Mendeteksi Fraud: Kompetensi, Profesionalisme dan Pengalaman Audit Nasiatul Hana Fikriyah; Cris Kuntadi
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.93

Abstract

This article aims to determine the influence of competence, professionalism and audit experience in detecting fraud. This article was carried out by conducting a literature study from various research that has been carried out. This article reviews the factors that influence an auditor's ability to detect fraud, namely competence, professionalism and audit experience. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) competency influences the auditor's ability to detect fraud. 2) professionalism influences the auditor's ability to detect fraud and 3) audit experience influences the auditor's ability to detect fraud.
Pengaruh Sharia Compliance dan Good Corporate Governance Terhadap Fraud Pada Bank Umum Syariah di Indonesia Periode 2019-2022 Sriyani Sriyani; Youdhi Prayogo; Laily Ifazah
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.94

Abstract

This research aims to analyze the influence of Sharia Compliance and Good Corporate Governance on Fraud in Sharia Commercial Banks in Indonesia. The period in this research is 4 years from 2019 to 2022. This research uses secondary data such as financial reports and reports on the implementation of Good Corporate Governance. The sampling technique in this research is Purposive Sampling. This research uses multiple linear regression analysis. The independent variable in this research uses Sharia Compliance with the proxies Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio and Good Corporate Governance. Meanwhile, the dependent variable uses Fraud at Sharia Commercial Banks in Indonesia. The results of this research show that the Islamic Income Ratio has a significant effect on fraud, the Profit Sharing Ratio has no significant effect on fraud, the Zakat Performance Ratio has no significant effect on fraud, and Good Corporate Governance has a significant effect on fraud. Meanwhile, simultaneously it shows that the variables Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio and Good Corporate Governance have a significant effect on fraud in Sharia Commercial Banks in Indonesia.
Analisis Peran Audit Internal Terhadap Kualitas Laporan Keuangan Berdasarkan Literature Review Terindeks Sinta Iis Nurlela; Yenyen Susilawati; Shopi Sherima; Nunung Nuraeni; Santoso Santoso
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.115

Abstract

This study aims to examine the role of internal auditors in financial reporting quality. Financial reporting is an important aspect considered in decision-making processes. The role of internal audit is highlighted as having a significant impact on improving the quality of financial reports. The method applied in this research is qualitative descriptive method using literature review. Based on the analysis results of this study, it is shown that internal audit plays a role in the quality of financial reporting in companies.
Komoditas dalam Skema Request – Offer Indonesia dengan Taiwan: Analisis Inferensia Berdasarkan Database Tahun 2019 Betrix Betrix; Ferly Christian Kolinug
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.119

Abstract

Bilateral cooperation between Indonesia and Taiwan has better growth every year, while import tariffs imposed by Taiwan on Indonesia export commodities are still relatively high. This study aims to identify and analyze commodities included in the request-offer scheme between Indonesia and Taiwan based on 2019 database. Identification and analysis of annual growth value, equivalent ad valorem tariff, average export value, export share, average Revealed Comparative Advantage (RCA) index, and RCA trend are carried out through inferential analysis. Inferential analysis is needed to determine the commodities contained in the request-offer scheme of Indonesia and Taiwan that have good performance but are still subject to high import tariffs by their partner countries. Indonesia's export commodities to Taiwan which have a good performance while the import tariffs are still high are given by Taiwan to Indonesia as Indonesia's request scheme to Taiwan, namely: processed food (ofd); tobacco (b_t); vegetables, fruits, and nuts (v_f); and fishery commodities (fsh). Taiwan export commodities to Indonesia that have good performance but are still subject to high import tariffs by Indonesia are Indonesia's offer scheme to Taiwan, namely: manufacturing (lum); cosmetics (crp); miscellaneous edible preparations (ofd); and textiles (tex). Indonesia and Taiwan can increase bilateral cooperation in the field of international trade through barriers lowering schemes and transferring science and technology from each country.
Model Pengeluaran Pemerintah dan Pertumbuhan Ramah Lingkungan Berdasarkan Konsumsi Energi Ramah Lingkungan di Indonesia Rizka Fadillah; Muhammad Fauzan Pratama; Toni Toni; Rusiadi Rusiadi; Suhendi Suhendi; Lia Nazliana Nasution
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.126

Abstract

This research aims to determine the effect of the government expenditure model and green growth based on green energy consumption in Indonesia which has 4 variables, namely carbon emissions, energy consumption, economic growth and government expenditure. The analytical method used in this research is the Vector Auto Regression (VAR) model with the Impulse Response Function (IRF) test, Forecast Error Varince Decomposition (FEVD), stationarity test, cointegration test, structural lag stability test, and optimal lag length test. . The results of the Vector Autoregression research using lag 1 as the basis show the contribution of each variable to the variable itself and other variables. The results of the Vector Autoregression analysis also show that the past variable (t-1) contributes to the current variable, both the variable itself and other variables. From the results of the analysis, there is a reciprocal relationship between one variable and another variable. Response Function Analysis shows the response of other variables to changes in a variable in the short, medium and long term, and it is known that the stability of the response of all variables is formed within a period of 5 years or the medium term. and long term. Variance Decomposition Analysis shows that there are variables that have the largest contribution to the variable itself in the short, medium and long term, such as CO2, EC, and GOV. Meanwhile, another variable that has the greatest influence on the variable itself in the short, medium and long term is CO2 which is strongly influenced by GOV and GDP.
Implementasi Nilai-Nilai Pancasila Dengan Akulturasi Inovasi Teknologi Untuk Mencapai Effisiensi Pada Kegiatan Pemasaran dan Perdagangan Migas di Indonesia Edy Soesanto; Divka Octavia Nurrochim; Sendy Dewanto
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.127

Abstract

The use of technology has become the main key in increasing efficiency in the oil and gas marketing and trading industry. This research investigates the implementation of Pancasila values ​​in the context of acculturation of technological innovation to increase efficiency in oil and gas marketing and trading activities in Indonesia. Through literature analysis, this research identifies Pancasila values ​​as a moral and ethical foundation that can guide positive transformation in business practices. This research also explores how technological innovations, such as digitalization and automation, can be combined with Pancasila values ​​to create a more efficient and sustainable system in the oil and gas industry. It is hoped that the results of this research will provide a better understanding of how technology influences efficiency in oil and gas marketing and trading, as well as provide useful recommendations for the oil and gas industry to utilize technology in accordance with the reference value of "Social Justice for All Indonesian People" in order to create fair distribution. and equitable distribution of oil and gas resources for the benefit of all Indonesian people. In this context, implementing the 5th principle means ensuring that the economic and social benefits of the oil and gas industry are not only enjoyed by a few people or regions, but are distributed fairly to all levels of society. This could include sharing income from oil and gas activities, environmental protection, and creation equal employment opportunities.

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