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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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Pengaruh Good Corporate Governance Terhadap Kinerja Keuangan Bank Syari’ah Muhammad Aldino; Rahmat Hidaya; Maya Panorama
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.v2i2.989

Abstract

Good corporate governance, or GCG, is essential to achieve the primary goal of all financial institutions, including Islamic banks, which is to improve financial performance. How the financial performance of banks is affected when Good Corporate Governance (GCG) is implemented in Islam is the main concern of this study. Islamic banks must balance adherence to moral standards with financial efficiency to uphold Shariah principles in practice. Therefore, it is imperative to understand the extent to which GCG involvement can significantly enhance the financial success of Islamic banks. This study uses quantitative methodology that includes multiple regression analysis and descriptive techniques. Secondary data can be found in the annual reports of Islamic banks for a certain period of time registered with the Financial Services Authority (OJK). Several GCG indicators have been analyzed, including the sharia supervisory board, audit committee, board of commissioners structure, and information transparency. When evaluating financial performance measures, Return on Equity (ROE) and Return on Assets (ROA) ratios are used. An investigation is conducted to confirm the causal relationship between these parameters.
Analisis Implementasi Akad Pembiayaan Murabahah dan Sistem Pengawasan Internal terhadap Keputusan Pemberian Pembiayaan Murabahah : Studi Kasus: Bank BJB Syari’ah KCP Lippo Cikarang Ang Riqko Suhendi; Iwan Setiawan
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.v2i2.1013

Abstract

This study aims to analyze the implementation of murabahah financing agreements and the role of internal control systems on the decision-making process for providing murabahah financing at Bank BJB Syariah KCP Lippo Cikarang. The study uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation to relevant informants in the bank environment. The results of the study indicate that the implementation of murabahah agreements is carried out by considering sharia principles and internal bank provisions, while the internal control system plays an important role in ensuring compliance with regulations, preventing financing risks, and supporting healthy and sustainable financing decisions. These findings provide an illustration that the integration between the implementation of correct murabahah agreements and an effective internal control system can improve the quality of the financing process and reduce the risks faced by banks.
Pengaruh Kualitas Laporan Keuangan, Lama Jabatan Kepala Daerah dan Ukuran Pemerintah Daerah terhadap Transparansi Pemerintah Daerah Wijita Lutvitasari
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.v2i2.1026

Abstract

This study was conducted to determine whether there is an influence of the quality of financial reports, the length of office of the regional head and the size of the regional government on the transparency of the regional government through. The sampling technique used purposive sampling consisting of all regional governments in Indonesia in 2023 with a sample size of 517 regional governments. Based on the statistical tests that have been carried out, the results of this study indicate that the quality of financial reports and the size of the regional government have an effect on the transparency of the regional government through the website. Meanwhile, the length of office of the regional head does not affect the transparency of the regional government through the website.
Efisiensi Penggunaan Anggaran Publik dalam Meningkatkan Kesejahteraan Sosial Ahmad Wahyudi Zein; Muhammad Riski; Allya Zahra Putri Nasution
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.v2i2.1027

Abstract

This study uses a qualitative method to examine the efficiency of public budget utilization in improving social welfare. The focus of this research is on how budget management policies are directed toward meeting basic community needs and promoting equitable social justice. In many cases, inefficiencies arise due to poorly targeted planning, overlapping programs, and the lack of proper evaluation of activities funded by national or regional budgets. This study reviews relevant literature and public policy regulations, analyzing policy data in the context of budget efficiency. The findings indicate that social welfare can be significantly enhanced when budget allocations are directed toward priority programs supported by consistent evaluation mechanisms. A synergistic effort between policymakers and program implementers is essential to ensure that public spending effectively achieves social development goals. This research also highlights the importance of a result-based approach in fiscal management to ensure that every dollar spent delivers tangible benefits to society.
Dampak Iklan Terhadap Penjualan Perusahaan PT. Sido Muncul Tbk (2021—2024) Husni Mubarok; Diana Oktavia Lestari; Tiara Zettira Rahma; Adinda Kusuma Wardani; Rofiah Fauziah; Marsya Anisa Putri Pohan
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.v2i2.1029

Abstract

The purpose of this research is to examine the influence of advertising impact on sales at PT Sido Muncul Tbk 2021-2024. In a competitive business environment, advertising plays an important role in introducing products and creating brand image. As for this research using quantitative approach. The results of this study indicate that advertising has a positive and significant impact on increasing sales. The findings confirm how important an effective advertising strategy is in supporting the company's business growth.
Pengaruh Pajak terhadap Distribusi Pendapatan: (Studi Kasus di Negara Berkembang) Azza Bunaia; Artika Tri Septia; Ahmad Wahyudi Zein
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.v2i2.1035

Abstract

This article discusses the effect of tax policy on income distribution in developing countries. Tax is a fiscal instrument that is not only used to finance state expenditure, but also as a tool to reduce economic inequality. This study analyzes how progressive tax system, income tax collection, and consumption tax impact income redistribution in several developing countries. The secondary data used comes from World Bank, IMF, and other scholarly publications. The analysis shows that fair and progressive tax policies can help reduce income inequality. However, many developing countries face challenges in implementing effective tax systems, including low compliance and regressive tax structures. Therefore, comprehensive fiscal policy reforms are needed so that taxes can truly serve as an effective income distribution tool.
Pengaruh Profitabilitas dan Ukuran Perusahaan terhadap Penghindaran Pajak Yusuf Ibrahim; Hani Werdi Apriyanti
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.v2i2.1039

Abstract

The practice of tax avoidance is often used by companies to legally reduce tax obligations, which can harm the state. Companies with high profitability and large size may indicate the use of more complex effective tax planning strategies. This study aims to examine the influence of profitability and company size on tax avoidance. This research is explanatory in nature. The research sample consists of 19 manufacturing companies in the food and beverage subsector listed on the IDX for the period 2020–2023, obtained through purposive sampling. Data analysis techniques include descriptive statistics, classical assumption tests, multiple linear regression, goodness-of-fit tests (F-test and coefficient of determination), and hypothesis testing (t-test). The results show that profitability has a significant positive effect on tax avoidance, while company size has a significant negative effect on tax avoidance
Implementasi Benchmarking Tingkatkan Daya Saing dengan Memetakan Keunggulan Industri Lain Mohamad Afrizal Miradji; Dwi Helena Yuliastari; Ratu Aimartasia; Jea Nur Fitriana
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.v2i2.1041

Abstract

Inter industry benchmarking has become an important strategy for comanies to improve their competitiveness by mapping the advantages of other sectors. This research addresses the implementation of benchmarking as a transformative tool that allows companies to learn from best practices beyond the traditional boundaries of their industry. With a qualitative descriptive approach, this research explores the latest literature as well as real case studies of Indonesian companies such as PT. Astra International, Bank Mandiri, and Garuda Indonesia. The implementation of benchmarking in the three mentioned companies shows indusa positive impact in the from of increased operational effiensiency, innovation in products or services, and customer satisfaction. This study also highlights the challenges in implementing inter industry benchmarking, including internal resistance, resource limitations, and contextual adaption difficulties. Key success factors such as management commitment, cross-functional collaboration, and the use of modern technology are deteminants of the success of this process. Inter industry benchmarking not only improves efficiency but also creates added value for customers and strengthens the company’s position in the global market.
Pengaruh Diversitas Gender Dewan Direksi dan Komite Audit terhadap Pengungkapan Integrated Reporting pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2021-2023 Erryna Putri Amanda; Fajar Gustiawaty Dewi
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.v2i2.1042

Abstract

This study aims to analyze the effect of gender diversity in the board of directors and the presence of an audit committee on the level of integrated reporting disclosure in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The study uses companies' annual reports as secondary data and applies multiple linear regression for analysis. The results show that both gender diversity and the audit committee have a positive and significant effect on integrated reporting disclosure. These findings support agency theory, which posits that sound corporate governance enhances transparency and reporting accountability. This research contributes theoretically to the literature on integrated reporting and offers practical implications for companies in formulating more sustainable and informative reporting strategies.
Strategi Marketing Pop Mart dalam membentuk Perilaku Pembelian Impulsif Arafani Dwi Susana; Marizka Nazla Yulita Putri; Erwin Permana
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.v2i2.1054

Abstract

In the past, toys were identified solely as instruments of entertainment for children. Adults were generally considered inappropriate to own or play with toys. Over time, toys have evolved into collectibles that have artistic, historical, and investment value for people of all ages. This study aims to analyze Pop Mart's marketing strategy in shaping impulsive buying behavior. The study was conducted using descriptive qualitative methods. The research data was obtained from digital searches and observations from various official sources and related official websites. The results of the study show that Pop Mart, as a leader in this industry, has successfully implemented marketing strategies that utilize collaborations with artists, the blind box concept, and the principle of scarcity to create a unique and attractive shopping experience for its consumers. Collaborations with artists play an important role in building brand identity and increasing product appeal. By offering limited editions of popular characters such as Molly, Labubu, and SkullPanda, Pop Mart has been able to attract collectors and art enthusiasts who have an emotional connection to these works. This has led to increased brand loyalty and purchase frequency. The blind box concept creates an element of surprise that triggers excitement when opening the packaging, thereby encouraging repeat purchases. Additionally, the scarcity marketing strategy, combined with the application of FOMO behavior, successfully creates a sense of urgency among consumers. Products with limited editions and purchase quantity restrictions create exclusivity, making consumers feel they must act quickly to obtain the product before it sells out.

Page 12 of 21 | Total Record : 210

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