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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 170 Documents
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Implementasi Divisi Sumber Daya Manusia Dalam Pengelolaan Administrasi Dan Data Karyawan Pada PT Prima Perdana Mandiri Sidoarjo Gwenda Vania Putri Nugroho; Siti Ning Farida
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 1 (2025): 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.v2i1.773

Abstract

This study aims to describe the implementation of the Human Resources Division (HR) in managing administration and employee data at PT Prima Perdana Mandiri Sidoarjo. The HR Division has an important role in maintaining the smooth operation of the company through efficient administrative management and structured employee data management. The employee administration management process includes various activities such as recruitment, performance appraisal, attendance management, and employee development. On the other hand, employee data management is done by utilizing information technology, such as Human Resource Information System (HRIS), to store, process, and secure data effectively. The findings of this research show that the system implemented by PT Prima Perdana Mandiri drives the company's operational efficiency, maintains regulatory compliance, and provides a solid foundation for the company's future strategic planning.
Pengaruh Locus of Control, Love of Money, dan Kecerdasan Emosional Terhadap Persepsi Etis Mahasiswa Mengenai Profesi Akuntan (Studi pada Mahasiswa Akuntansi FEB UNTAG Semarang) Aditya Ramadhaniar El Islamy; Janti Soegiastuti
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 4 (2024): Desember : 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.v2i1.779

Abstract

Locus of control is an individual's perception of who determines his fate, which perception greatly influences the auditor, Locus of control leads to individuals influencing good and bad events in their lives, Accountants are individuals who pursue work in the field of accounting and accountants will be in the spotlight for the public if there is fraud or violations related to finance. An accountant must have ethical behavior to avoid financial fraud, this ethical behavior is important since the accountant was still a student. Accountant ethics have become a very interesting issue, this issue has developed along with the occurrence of several ethical violations that have occurred both by public accountants, internal accountants and government accountants, therefore ethical rules are important things that must be obeyed. Not a few financial scandals that occur are caused by ethical violations by accountants which ultimately lead to a decline in public trust in the accounting profession. This study aims to determine the effect of locus of control, love of money and emotional intelligence on students' ethical perceptions of the accounting profession. This type of research is quantitative descriptive research. The population of this study was students of the Accounting Study Program, Faculty of Economics and Business, University of 17 August 1945 Semarang, class of 2018 and 2019, totaling 102 students. The sampling technique used saturated or census sampling. Data were collected by distributing questionnaires via Google Form as many as 102 and 80 returned so that the response rate was 78.43 percent. The data analysis technique used was multiple linear regression analysis technique. The results showed that locus of control had a positive and significant effect on students' ethical perceptions of the accounting profession, while love of money and emotional intelligence had a negative and significant effect on students' ethical perceptions of the accounting profession.
Peran Aspek Keuangan dalam Studi Kelayakan Bisnis Start-Up di Era Digital Fadhil Musyafa; Ahlamul Jaris Gea; Irvan Maulana; Muhammad Hafiz; Mutiah Khaira Sihotang
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 1 (2025): 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.v2i1.781

Abstract

A business feasibility study is an in-depth analysis process to assess whether a business or project is feasible to run. This process includes a review of various interrelated aspects, such as market aspects, finance, field facts, and other factors. The market aspect focuses on demand, supply, and competition in the market that is the target of the business, while the financial aspect assesses the business's ability to generate profits and meet financial obligations. Financial analysis involves planning funds, capital structure, and estimating costs and revenues needed for operations. Investment, financing, and dividend decisions are very important in managing a company's finances, especially for start-up companies. The use of analysis tools such as financial ratios and the Economic Value Added (EVA) method allows companies to assess their financial performance and efficiency. Risk analysis is also an important part of decision making to minimize potential losses. Overall, a business feasibility study helps companies plan long-term strategies, manage risks, and ensure the continuity and growth of their business.
Peran Kewirausahaan dalam Mengatasi Pengangguran Mella Junita
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 1 (2025): 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.v2i1.832

Abstract

Entrepreneurship plays a very important role in addressing unemployment through the creation of new jobs, increased innovation, and contributions to economic growth. This research aims to analyze the role of entrepreneurship in reducing unemployment by identifying factors that influence entrepreneurial success and examining government support and entrepreneurship education. The literature review results show that entrepreneurship can provide effective solutions in reducing unemployment rates, especially in rural and underdeveloped areas. Support in the form of access to capital, entrepreneurship education programs, and conducive regulations is crucial in supporting entrepreneurial development. In addition, social entrepreneurship also has great potential in addressing unemployment issues by creating social value besides economic profit. This research provides policy recommendations that can support the development of entrepreneurship as a strategic solution to reduce unemployment and improve community welfare.
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Komite Audit dan Leverage terhadap Integritas Laporan Keuangan: (Studi Empiris pada Perusahaan Manufaktur Sektor Food and Beverages di Bursa Efek Indonesia peiode 2021-2023) Arini Izzatamillah; Rinny Meidiyustiani
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 1 (2025): 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.v2i1.870

Abstract

This study aims to test and analyze the effect of Institutional Ownership, Managerial Ownership, Audit Committee and Leverage on Financial Statement Integrity in Food and Beverages Sector Manufacturing Companies on the Indonesia Stock Exchange for the 2021-2023 Period. The data used in this research is secondary data in the form of financial reports and annual reports of food and beverage sub-sector companies listed on the IDX from 2021-2023. The population in this study amounted to 20 company reports, with the sample determined through purposive sampling technique, and obtained a research sample of 18 companies. The analysis method used in this research is multiple linear regression using SPSS software version 25. The test results show that managerial ownership, audit committee have a positive influence on the integrity of financial statements, while institutional ownership and leverage have no influence on the integrity of financial statements.
Pengaruh Fraud Hexagon terhadap Kecurangan Laporan Keuangan : (Studi Empiris pada Perusahaan Sektor Healthcare yang Terdaftar pada Bursa Efek Indonesia Periode 2019-2023) Dwi Sukmajati; Prita Andini
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 1 (2025): 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.v2i1.871

Abstract

This study aims to examine and analyze the effect of fraud hexagon to fraudulent financial statements. Fraud hexagon consists of pressure is proxied by financial stability, opportunity is proxied by ineffective monitoring, rationalization is proxied by change of auditor, capability is proxied by change of director, arrogance is proxied by frequent number of ceo’s picture and collusion is proxied by government projects. This study uses a sample of healthcare sector companies listed in Indonesia Stock Exchange (IDX) during the 2019- 2023 period with a total sample of 18 companies and uses a purposive sampling technique. The analytical tool used in this study is logistic regression. The results of this study indicate that change of director and government projects has a negative effect on the financial statement fraud, while financial stability, ineffective monitoring, change of auditor and frequent number of ceo’s picture do not effect the financial statement fraud.
Kinerja Pelayanan Air Bersih pada Perusahaan Umum Daerah Air Minum Ake Gaale Kota Ternate : Studi Kasus di Perumda Air Minum Ake Gaale Kota Ternate Meti Mahdiati; Chairullah Amin; Rizal Teapon
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 1 (2025): 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.v2i1.872

Abstract

The Ake Gaale Regional Drinking Water Company as a public service company definitely put ther customer interests as the main thing. Perumdam Ake Gaale is required to strive to improve its services. This research was conducted with the aim of measuring the service performance of the Perumdam Ake Gaale using the Data Envelopment Analysis (DEA) method and as using the number of customers, air loss rate, number of arrears and air usage as input and income as outputas parametrs. From the research results, it was found that only 17 of the 27 sub districts that were assessed as having a score below 1 (efficient) showed poor performance so that they had no influence on service efforts to increase the company's income.
Upaya dalam Meningkatkan Loyalitas Kerja Karyawan dan Implikasinya terhadap Produktivitas pada PT. Bank Pembangunan Daerah Jambi Dea Anugrah Putri; Zulfina Adriani; Wahyu Juari
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 1 (2025): 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.v2i1.875

Abstract

Employee loyalty is an important factor in the sustainability and productivity of a company. This research aims to analyze the efforts made by PT. Jambi Regional Development Bank in increasing employee loyalty and its implications for company productivity.The research method used is a qualitative method. Data was collected through interviews with employees of the credit division of PT. Jambi Regional Development Bank and documentation studies. The research results show that there is a positive and significant relationship between efforts to increase employee loyalty and company productivity. Factors such as increased welfare, career development, a conducive work environment, and effective internal communication play an important role in increasing employee loyalty. The higher the level of employee loyalty, the higher the level of productivity achieved by the company. The implication of this research is that companies need to continue to develop strategies to maintain and increase employee loyalty in order to achieve optimal levels of productivity. The recommendations provided include improving the incentive system, increasing employee involvement in decision making, and providing ongoing training programs.
Pengalaman Auditor, Independensi, Skeptisisme Profesional, Time Pressure, dan Red Flags Pengaruhi Kemampuan Deteksi Kecurangan Laporan Keuangan : (Studi Kasus pada Auditor di Kantor Akuntan Publik Wilayah Tangerang Selatan) Canggah Wiarta
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 1 (2025): 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.v2i1.876

Abstract

This study aims to analyze the influence of auditor experience, independence, professional skepticism, time pressure, and red flags on the auditor's ability to detect financial statement fraud in the Public Accounting Firm (KAP) in the South Tangerang region. Data was collected through the distribution of questionnaires using the purposive sampling method, with a sample of 45 auditors from four KAPs. Data analysis was carried out using multiple linear regression with the help of SPSS software version 21 and Microsoft Excel 2021. The results showed that professional skepticism had a significant negative effect on the auditor's ability to detect fraud. On the contrary, auditor experience and red flags have a significant positive influence on auditor ability. Meanwhile, independence and time pressure do not have a significant influence on the auditor's ability to detect financial statement fraud.
Penerapan Website SIASN dalam Pelayanan Internal Manajemen ASN Endang Widya Ningsih; Zulfina Adriani; Dwi Kurniawan
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 1 (2025): 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.v2i1.877

Abstract

This study aims to analyze the implementation of the State Civil Apparatus Information System (SIASN) website in internal ASN management services at the Jambi Animal, Fish and Plant Quarantine Center. This study uses a qualitative research method with a case study approach to analyze the impact of the implementation of the SIASN website on service speed, time efficiency, or obstacles and challenges faced. The results of this study indicate that the implementation of SIASN has succeeded in reducing the time in various ASN administration processes, which previously took several days to only a matter of hours. In addition, this system also increases transparency in employee data management. The main supporting factors for the success of SIASN are the availability of adequate infrastructure and HR competence in operating the system. Overall, this study confirms that SIASN has a significant effect on increasing the efficiency and effectiveness of internal ASN management services.

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