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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 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.
Peran Faktor Sosial dan Lingkungan Dalam Investasi Berkelanjutan di Indonesia Endhika Hernowo; Iin Suryaningsih
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.v2i1.927

Abstract

This research discusses the role of social and environmental factors in sustainable investment in Indonesia. This research discusses the progress of sustainable investment in Indonesia which is increasingly receiving attention as a response to demands to achieve inclusive economic growth and maintain environmental balance. This research aims to analyze the role of social and environmental factors in the context of sustainable investment in Indonesia. Through a descriptive-analytical approach, researchers investigate how social factors, such as social justice, and environmental factors, such as environmental sustainability, influence investment decisions in various economic sectors. This research uses primary and secondary data to detail the impact of sustainable investment on economic growth, social resilience and environmental conservation. The research results show that the role of social factors, such as local community involvement, and environmental factors, such as environmentally friendly practices, have a positive influence on sustainable investment performance. This research also identifies the challenges and opportunities faced by stakeholders in implementing sustainable investment in Indonesia. These findings provide valuable insights for decision makers, governments and business people in developing sustainable investment strategies that are in line with social values and environmental sustainability. By understanding the complexity of social and environmental factors, it is hoped that sustainable investment can become the main pillar in encouraging sustainable development in Indonesia.
Penerapan Prinsip Mudharabah dalam Akuntansi Syariah: pada PT Bank Syariah Rahmat HIdaya; Kheyra Al Zaphira; Bias Puspa Pitaloka Dewa Brata; Peny Cahaya Azwari
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.v2i2.937

Abstract

PT Bank Syariah's use of mudharabah concepts in Islamic accounting is examined in this paper. An agreement for profit sharing between the fund manager (mudharib) and the fund owner (shahibul maal) is known as mudharabah. The purpose of this research is to investigate how well mudharabah concepts align with the National Sharia Council's Fatwa and PSAK No. 105. The results show that PT Bank Syariah has applied mudharabah accounting principles in accordance with PSAK 105 in measuring, recognizing, presenting, and disclosing mudharabah financing transactions. However, the implementation of mudharabah pillars and conditions has not fully complied with the Fatwa of the National Sharia Council. Transaction recording uses the completion date method and cash recognition. Mudharabah investments are presented at their carrying value. Nevertheless, the portion of mudharabah financing is still smaller compared to murabahah contracts. This study concludes that PT Bank Syariah needs to improve the conformity of mudharabah principles with the Fatwa of the National Sharia Council.
Pengaruh Islamic Corporate Governance Terhadap Maqasid Syariah Index dengan Firm Size dan Firm Age sebagai Variabel Kontrol: (Studi pada Perbankan Syariah yang Terdatar di Otoritas Jasa Keuangan) Meisya Surya Islami; Chara Pratami T Tubarat
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.v2i2.940

Abstract

This study aims to examine the influence of Islamic Corporate Governance on the performance of Maqasid Shariah in Islamic Commercial Banks in Indonesia. The performance of Maqasid Shariah is measured using the Maqasid Shariah Index, which consists of three main dimensions: educating individuals, establishing justice, and promoting public interest. The independent variables in this study include components of Islamic Corporate Governance, namely the Board of Commissioners, the Sharia Supervisory Board, and Independent Commissioners. Firm size and firm age are employed as control variables. The study uses a sample of Islamic Commercial Banks in Indonesia that are registered with the Financial Services Authority (OJK) during the period of 2021–2023, with a total of 33 data observations. Data analysis was conducted using panel data regression with the Stata 17 application. The results indicate that the Board of Commissioners and Independent Commissioners do not have a significant effect on Maqasid Shariah performance, while the Sharia Supervisory Board has a significant negative effect on the Maqasid Shariah performance of Islamic Commercial Banks in Indonesia registered with the Financial Services Authority (OJK).
Optimalisasi Skill Marketing terhadap Loyalitas Nasabah di Perbankan Syariah Zuhrinal M. Nawawi; Maysa Chairani
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.v2i2.971

Abstract

This study employs a qualitative method with a literature review approach to examine how the optimization of marketing skills contributes to enhancing customer loyalty in Islamic banking. Based on a review of various national journals and theoretical references, it was found that personal selling skills, interpersonal communication, understanding of sharia-compliant products, and the ability to build long-term relationships with customers play a significant role in maintaining loyalty. Amidst the competition between digital and conventional banking, Islamic banks are required to prioritize service values aligned with sharia principles and optimize human resource capabilities in delivering educational, solution-oriented, and consistent approaches. Effective marketing skills not only create a positive customer experience but also enhance trust in Islamic financial institutions.
Analisis Strategi Bisnis Pegadaian Purwokerto dengan Metode Matriks SPACE untuk Menentukan Posisi Strategis Perusahaan Adzra Arfika Yovi Maghfira; Anggun Kurnia Sustikarini; Devi Saftri Yuliani; Yoiz Shofwa Shafrani
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.v2i2.972

Abstract

SPACE Matrix (Strategic Position and Action Evaluation) is a management strategy that assesses the company's competitive position based on four main dimensions, namely two internal factors (Financial Strength and Competitive Advantage) and two external factors (Industry Strength and Environmental Stability This study analyzes the strategic position of Pegadaian Purwokerto with the SPACE Matrix through a qualitative descriptive approach. To provide a complete picture, data were collected from primary and secondary sources. The evaluation results show that Pegadaian has fairly stable financial and industrial strength, as well as relatively stable competitiveness and environmental conditions. Determining the coordinates in the SPACE Matrix places Pegadaian Purwokerto in the aggressive quadrant, which indicates that the company has opportunities and internal strengths to actively develop its business. The recommended strategies include market penetration and market development, with the use of the SWOT matrix as a tool to formulate a comprehensive and effective strategy. These findings provide strategic guidance for Pegadaian Purwokerto in utilizing strengths and opportunities for sustainable growth.

Page 11 of 21 | Total Record : 210

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