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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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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.
Pengaruh Likuiditas, Leverage, Arus Kas, dan Kepemilikan Institusional terhadap Financial Distress (Studi Empiris pada Perusahaan Sektor Propeties dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019-2023) Renata Anissa Fikri; Wuri Septi Handayani; Amir Indrabudiman
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.v2i1.886

Abstract

This research was conducted with the aim of determining the influence of liquidity, leverage, cash flow and institutional ownership on financial distress. This research was conducted on properties and real estate sector companies on the Indonesia Stock Exchange (BEI) with a research period of 2019-2023. The sample in this study used purposive sampling with a sample of 56 companies in the properties and real estate sector that met the sample criteria. The data analysis technique used in this research is multiple linear regression analysis using statistical testing tools, namely SPSS version 22.0. Based on the research results, it can be concluded that liquidity, cash flow and institutional ownership have a positive and significant effect on financial distress. Meanwhile, leverage has no effect on financial distress.
Analisis Laporan Keuangan untuk Mengukur Kinerja Keuangan PT. Sri Rejeki Isman TBK (SRITEX) Periode 2020 – 2023 Ardanisyahara Berliana Firdaus; Edi Wibowo
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.v2i1.887

Abstract

PT Sri Rejeki Isman, Tbk (Sritex) is the largest textile company in Southeast Asia. The problem in this study is how the financial performance of PT Sri Rejeki Isman Tbk (Sritex) in 2020 - 2023 based on liquidity ratios, solvency ratios, activity ratios, and profitability ratios. The purpose of this study is to provide an overview and analyse the performance conditions of PT Sri Rejeki Isman, Tbk (Sritex) in 2020 - 2023 based on liquidity ratios, solvency ratios, activity ratios, and profitability ratios. This research is a type of case study research at PT Sri Rejeki Isman, Tbk (Sritex) for the period 2020 - 2023. The type of data used is secondary data, in the form of balance sheet reports and income statements of PT Sri Rejeki Isman, Tbk (Sritex). The results of the liquidity ratio, the average current ratio is 1.93%, indicating a bad condition. The average quick ratio is 1.03%, indicating unfavourable conditions. The average cash ratio is 0.16%, indicating a poor condition. The results of the solvency ratio, the ratio of debt to assets averaged 1.61%, indicating an unfavourable condition. The average debt to equity ratio is 2.37%, indicating poor condition. The results of the activity ratio, the average fixed asset turnover ratio is 1.30 times, indicating an unfavourable condition. The average total asset turnover ratio is 0.60 times, indicating an unfavourable condition. The results of the profitability ratio, the average return on assets ratio is -0.38%, indicating poor condition. Return on equity averaged -0.80%, indicating a poor condition. The average gross profit margin was -0.26%, indicating unfavourable conditions. The average net profit margin was -0.59%, indicating unfavourable conditions
Analisis Strategi Pemasaran Event Marketing dan Cross Selling terhadap Peningkatan Penjualan & Keputusan Pembelian Produk “Keke Busana” di Lamongan Riska Anik Dwi Apriliana; Indira Shofia Maulida; Moh. Muklis Sulaeman; Dhita Dhora Damayanti
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.v2i1.888

Abstract

This study aims to find out and analyze the Marketing Strategy of Event Marketing and Cross Selling on the Increase in Sales and Purchase Decisions on the product Keke Busana in Lamongan. The type of research used is quantitative descriptive. The population in this study is all visitors and customers who make purchases at the Keke Jetis Lamongan Terrace. The sampling method used in this study was random sampling of 86 respondents. The data analysis methods used in this study are validity test, reliability test, classical assumption test, multiple linear regression analysis, determination coefficient test, t test and f test with the help of SPSS version 29. The results of this study show that there is a partially significant positive influence between the variables of Event Marketing, Cross Selling on Sales Increase and Purchase Decisions of Keke Clothing products in Lamongan with the t value calculated > t table (t calculate X1 against Y1 = 2,647, X2 against Y1 = 5,800, while t calculate X1 against Y2 = 3,716 and X2 against Y2 = 4,917). Simultaneously, there was a significant positive influence between the variables of event marketing and cross selling on Y1 with an F value of 54,970 > Ftable 4.87, and on Y2 = 56,066 >Ftable 4.87.In this study, the Cross Selling variable has the most dominant influence on the Increase in Sales and Purchase Decisions of Keke Busana products in Lamongan.
Pengaruh Profitabilitas, Leverage, Likuiditas, Aktivitas, dan Manajemen Laba terhadap Audit Report Lag: (Studi Empiris pada Perusahaan Sektor Consumer Cyclicals yang terdaftar di Bursa Efek Indonesia Tahun 2019-2023) Flavia Lunanda Wijaya; Wuri Septi Handayani
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.v2i1.890

Abstract

This study aims to find out and analyze the influence of Profitability, Leverage, Liquidity, Activity, Profit Management on Audit report lag. In this study, it was carried out on companies in the Concumer Cyclicals Sector listed on the Indonesia Stock Exchange for the year 2019-2023. The sample determination method in this study uses the purposive sampling method and was obtained from 69 companies in the consumer cyclicals sector. The data analysis technique used in this study is multiple linear regression using SPSS version 22 software. Based on the results of the study, it can be concluded that profitability has a negative effect, leverage has a negative and significant effect, liquidity has a negative effect, activity has a positive effect, and profit management has no effect on audit report lag.
Sistem Informasi Akuntansi Prosedur Penagihan Piutang Pelanggan Indihome dan Indibiz pada Pt Telkom Witel Karawang Yeffi Dwi agusthin; Dhea Imroatul Fatihah
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 2 (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.v2i2.922

Abstract

 This research is motivated by the problem of customer receivables that are delayed in payment, so that an accounting information system is needed as a means of control to ensure that the collection procedure runs effectively and efficiently. Using a qualitative descriptive method with observation, interviews, and documentation. The results of the study indicate that the Indihome and Indibiz collection procedures by the Billing and Payment Collection unit are in accordance with the company's SOP.

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