cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
SUKEMI KAMTO SUDIBYO
Contact Email
info@areai.or.id
Phone
+6285642100292
Journal Mail Official
info@areai.or.id
Editorial Address
Perum Cluster G11 Nomor 17 Jl. Plamongan Indah, Kadungwringin, Pedurungan, Semarang, Provinsi Jawa Tengah, 50195
Location
Kota semarang,
Jawa tengah
INDONESIA
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
 10   11   12   13   14 
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.
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.

Page 12 of 17 | Total Record : 170

 10   11   12   13   14 

Filter by Year

2024 2025


Reset
Filter By Issues
All Issue Vol. 2 No. 4 (2025): Desember : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP) Vol. 2 No. 3 (2025): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP) Vol. 2 No. 2 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP) Vol. 2 No. 1 (2025): Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP) Vol. 1 No. 4 (2024): Desember : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP) Vol. 1 No. 3 (2024): September : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP) Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP) Vol. 1 No. 1 (2024): Maret : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)