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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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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.
Peran Digital Marketing Tiktok dan Elektronik Word of Mouth dalam Keputusan Pembelian Fashion pada Gen Z Wanita Lina Mustika Reni; Musnaini Musnaini; Fitriaty Fitriaty
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.v2i1.878

Abstract

This study aims to examine the role of digital marketing and electronic word of mouth on fashion purchasing decisions among Gen Z women. This study is a quantitative research type. The determination of the number of samples in this study was 96 respondents with the sampling technique used was Purposive Sampling and the sampling method used was Non-Probability Sampling. The primary data used was obtained through a digital questionnaire, namely Google Form with a Likert scale. The data analysis method in this study used SPSS (Statistical Product and Service Solution) using IBM SPSS Statistics 25 For Windows software. The results of this study indicate that digital marketing and electronic word of mouth have a positive and significant effect on fashion purchasing decisions among Gen Z women.
Evaluasi Kelayakan Usaha Katering Makanan Sehat pada Dhaharan Indonesia di Masa Pandemic Ditinjau dari Aspek Keuangan Nurfahmi Fadlillah
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.v2i1.879

Abstract

TThe evaluation of business feasibility in the financial aspect is necessary to assess the feasibility of the UMKM Dhaharan Indonesia business in Desa Debong Wetan, Kec. Dukuhturi, Kab. Tegal. The objective of this study is to evaluate the feasibility of the UMKM Dhaharan Indonesia business using three methods: the cost ratio, which has a value of 1.36 > 1 (feasible to continue); the benefit-cost ratio, which has a value of 0.37 < 1 (not feasible to continue); and the break-even point, which amounts to Rp 25,535,714. According to the research results, UMKM Dhaharan Indonesia generated a total revenue of Rp 15,000,000 in June 2024, with a production cost of Rp 10,953,000, resulting in a profit of Rp 4,047,000.
Peran Media Sosial dalam Peningkatan Kesadaran Merek dan Penjualan Fiki Fiki; Fadhur Rosy; Mashudi Mashudi
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.v2i1.883

Abstract

Social Media has become an effective communication tool in building and increasing brand awareness and sales to carry out marketing or promotional activities of a product online or social media. This article aims to determine the role of social media in increasing brand awareness and sales. The method used in this study is to use the kualitatif method. The results of this study are the utilization of the role of social media in increasing brand awareness and sales as a promotional tool provides minimal cost benefits and the ability to reach many people. Social media also helps in the dissemination of information and can interact directly with consumers so that it becomes the right medium in increasing brand awareness and sales.
Pengaruh Profitabilitas, Debt Ratio, Opini Audit Tahun Sebelumnya, dan Ukuran Kap terhadap Opini Audit Going Concern: (Studi Empiris Pada Perusahaan Sektor Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023) Firda Faradilla; Martini Martini
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.v2i1.884

Abstract

This study aims to determine the effect of profitability, debt ratio, previous year audit opinion, and audit firm size on going concern audit opinion. The population in this study consists of companies listed in the property and real estate sector on the Indonesia Stock Exchange (IDX) for the period 2020-2023. The method used in this research is purposive sampling, with a sample of 68 companies. The analysis technique employed is logistic regression analysis, using IBM SPSS version 22 as the analysis tool. The results of this study indicate that the debt ratio and previous year audit opinion have a positive and significant effect on the going concern audit opinion, while profitability and audit firm size do not have an effect on the going concern audit opinion.
Tax Avoidance pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Periode 2019-2023 Natasya Wahyu Utami; Indah Kurniyawati
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.v2i1.885

Abstract

This study aims to determine the effect of transfer pricing, thin capitalization, capital intensity and audit quality on tax avoidance. The population in this study are companies that have been listed on the Jakarta Islamic Index (JII) during the 2019-2023 period, totaling 54 companies. The sample in this study amounted to 19 multinational companies or 95 observation data determined by purposive sampling method. The data analysis used is multiple linear regression analysis with dummy variables with the SPSS 29 program. The results showed that transfer pricing partially had a negative and significant effect on tax avoidance, while thin capitalization, capital intensity and audit quality partially have no significant effect on tax avoidance. However, transfer pricing, thin capitalization, capital intensity and audit quality simultaneously have a positive and significant effect on tax avoidance.

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