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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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Analisis Penerapan PSAK 459 Pada Pencatatan Akuntansi Produk Simpanan Wadiah: Studi Pada KSPPS BMT Nusa Ummat Sejahtera Kantor Cabang Cileunyi Bandung Anshori, Rio; Yulianti, Lina; Effendi, Ridwan
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.v2i2.1060

Abstract

Penelitian ini bertujuan untuk menganalisis pencatatan akuntansi produk simpanan wadiah oleh BMT dan kesesuaiannya dengan PSAK 459 serta PAPSI, serta mengidentifikasi kendala-kendala yang dihadapi dalam penerapannya. Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, dokumentasi, dan wawancara. Hasil penelitian menunjukkan bahwa: 1) KSPPS BMT Nusa Ummat Sejahtera Cabang Cileunyi Bandung menggunakan software IBSS dalam pencatatan akuntansi simpanan wadiah, sehingga pencatatannya menjadi lebih efektif; 2) Pencatatan akuntansi simpanan wadiah belum sepenuhnya sesuai dengan PSAK 459, terutama dalam pengakuan penerimaan, pendapatan, dan beban yang seharusnya diakui pada saat terjadinya, serta pendapatan atas pengelolaan dana yang seharusnya bukan merupakan keuntungan untuk dipublikasikan, dan pemberian bonus yang seharusnya tidak diperjanjikan sebelumnya; 3) Pencatatan juga belum sepenuhnya sesuai dengan PAPSI, khususnya dalam pengakuan beban dan pengungkapan fasilitas isimewa kepada penyimpan; 4) Kendala utama terletak pada transaksi BMT yang masih sederhana dan software IBSS yang belum terintegrasi, sehingga laporan keuangan akhir tidak lengkap dan memuat atas transaksi wadiah, terutama terkait fasilitas istimewa, belum diterapkan secara maksimal.
Analisis Pengaruh Content Marketing, Brand Image, E-Wom, dan Customer Engagement terhadap Purchase Intention Parfum Lokal di Jakarta Ahmad Fahmi; Usep Suhud; Rizka Zakiah
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.v2i2.1062

Abstract

In recent years, perfume sales in Indonesia have been experiencing rapid growth. This potential development has emerged as a result of increasing public awareness of the importance of maintaining personal appearance. Data shows that Indonesians now prefer to buy local or domestic products to maintain their appearance, leading to intense market competition among local perfume brands. This study aims to analyze the influence of content marketing on brand image, electronic word of mouth (e-WOM), and customer engagement, as well as the influence of brand image, electronic word of mouth, and customer engagement on purchase intention in the context of local perfumes in Jakarta. This research uses a quantitative method by collecting data through a Google Form questionnaire distributed to 210 respondents. The criteria for respondents in this study include Jakarta residents aged 17 and above who have used local perfumes and have seen content related to local perfume brands. The study employs structural equation modeling analysis techniques using SPSS 25 and Amos 23 software. The results of this study indicate that content marketing has a positive and significant effect on brand image, electronic word of mouth, and customer engagement. Furthermore, it is also found that brand image, electronic word of mouth, and customer engagement have a positive and significant effect on purchase intention.
Analisis Strategi Digital Marketing Fore Coffee dalam Menarik Konsumen Milenial dan Gen Z Erwin Permana; Nuraini Haliza
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.v2i2.1087

Abstract

Millennials and Generation Z have made coffee shops a part of their lifestyle. Unlike previous generations, who spent more time at malls. In response to the changing consumer behavior of these different generations, digital marketing strategies have become an effective approach for businesses, including those in the coffee industry. This study aims to analyze Fore Coffee's digital marketing strategies in attracting Millennial and Gen Z consumers. The research was conducted using a descriptive qualitative approach. The research data was sourced from observations of Fore Coffee's digital marketing activities on various social media platforms, as well as in-depth interviews with consumers from the Millennial and Gen Z generations. The results of the study indicate that the digital marketing strategies implemented by Fore Coffee have proven to be an effective approach in attracting attention and building engagement with Millennial and Gen Z consumers. The success of these strategies is supported by the utilization of various digital marketing elements, including the presentation of engaging and interactive content, collaborations with influencers who have credibility in the coffee industry, and the use of video as the primary medium for marketing communication. The Tani Series campaign, which highlights sustainability and the involvement of local coffee farmers, is a concrete example of how Fore Coffee builds a brand image that not only sells products but also has strong social value. Additionally, the collaboration with Mikael Jasin, a professionally recognized barista at the international level, further strengthens Fore Coffee's trust and appeal among young consumers. This study suggests that Fore Coffee should continue to innovate in creating content that is not only engaging but also has strong differentiating value. Furthermore, the dynamic changes in consumption trends and customer preferences demand that Fore Coffee be more responsive in adapting its marketing strategies to remain relevant to the needs and expectations of Millennial and Generation Z consumers.
Implementasi Akuntansi Syariah : Tantangan dan Solusi dalam Praktek Bisnis Faturochman Faturochman; Naufal Riandra Saputra; Tissa Putri Agustin; 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.v2i2.1101

Abstract

The implementation of sharia accounting in business practice has become increasingly significant amidst the growing awareness of Islamic values in economic activities. Sharia accounting is not merely a financial recording tool but also a system that upholds principles of justice, transparency, and accountability in accordance with Islamic teachings. However, its application in the business world still faces several challenges, such as limited understanding among business actors, a lack of qualified human resources, and the uneven adoption of sharia accounting standards. This study aims to identify the main challenges in implementing sharia accounting and propose practical solutions in terms of regulation, education, and system innovation. Using a qualitative approach and literature review, the findings indicate that strong collaboration between regulators, academics, and business practitioners is essential to build a sustainable sharia accounting ecosystem that aligns with modern business needs.
Aplikasi Kewirausahaan (K) “CLIPMATE” Azizatun Fitriani; Muhammad Yasin; Aditya Arga
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.v2i2.1118

Abstract

This study explores the development and marketing strategy of an entrepreneurial product named CLIPMATE, a multifunctional keychain combining aesthetic design and carabiner functionality. The product targets young consumers, particularly university students, by offering both utility and personal expression. SWOT analysis, market surveys, and profit-loss calculations were conducted to assess market potential and business sustainability. Results indicate that CLIPMATE has promising market opportunities through digital marketing via social media and offline channels such as campus events. The product proves to be profitable with a positive net income and stable growth projection over the next five years. The study concludes that a blend of attractive design, affordable pricing, and strategic marketing are the keys to the success of the CLIPMATE business.
Hubungan antara Penggunaan AI terhadap Tingkat Pembelajaran Mahasiswa Moch Alfiana Candra Jani; Najla Khayira; Sandra Siti Nurjanah; Mia Lasmi Wardiyah
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.v2i2.1124

Abstract

The integration of Artificial Intelligence (AI) in education has introduced a more responsive and personalized learning approach. This study aims to examine the correlation between the intensity of AI usage and students’ learning outcomes. Employing a quantitative approach, the research utilized Pearson Product Moment correlation analysis. A total of 27 students, selected through purposive sampling and known to actively use AI in their learning process, participated in the study. Prior to the correlation analysis, the data underwent validity, reliability, normality, homogeneity, and linearity testing. The results confirmed that the instrument met the criteria for validity and reliability (Cronbach’s Alpha = 0.824), with data distribution being normal and homogeneous, and the relationship between variables being linear. The Pearson correlation coefficient of r = 0.583 with a significance value of p = 0.001 indicates a statistically significant and moderately strong positive relationship. These findings suggest that AI plays a meaningful role in enhancing students’ learning effectiveness. Therefore, it is essential to provide guidance and development efforts to ensure AI is utilized ethically and educationally to optimize its impact in academic settings.
Analisis Kontribusi Pajak Daerah terhadap Peningkatan Pendapatan Asli Daerah Provinsi Jawa Timur 2020 – 2024 Anggun Prasiwi; Gladys Lhexya Faradhila; Mila Zulficka Dewi; Adinda Zakiya Putri Rahmandhani
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.v2i2.1144

Abstract

This study discusses the role of Motor Vehicle Tax (PKB) and Motor Vehicle Transfer Tax (BBNKB) in supporting the increase in Regional Original Revenue (PAD) of East Java Province for the period 2020 to 2024. This study uses a descriptive quantitative approach. The data used are secondary data obtained from the government. The study results indicate that PKB consistently contributes significantly to PAD, with an average of 43.78%, which falls into the category of highly contributing. Meanwhile, BBNKB shows a fairly stable contribution of 22.74%, categorized as moderately contributing. Both types of taxes serve as the backbone of local revenue, particularly in the context of fiscal autonomy and strengthening local development capacity. This study recommends the need to optimize local tax strategies, including improving service delivery and taxpayer compliance, to ensure that PAD revenue continues to grow sustainably.
Analisis Pendapatan Daerah pada Badan Pengelolaan Keuangan dan Aset Daerah Kota Malang 2018–2023 Dewi Fatma Nailul Fitroh; Sonnia Dalila Wahida; Novi Khoiriawati; Oktaviana Nadila; Putri Hanidar Nuraini
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 1 (2026): Maret : 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.v2i2.1155

Abstract

Regional income is one of the important indicators in assessing the financial performance of local governments, especially in supporting development and public services. Malang City as one of the regions with growing economic dynamics, requires optimal revenue management through the Regional Financial and Asset Management Agency. The purpose of this study is to analyze the structure and trend of local income and evaluate the allocation of regional spending. The method used is quantitative descriptive with data collection through observation of budget realization reports and analysis of revenue trends. The findings of the study indicate a significant increase in local revenue, especially from the hotel, restaurant, and entertainment tax sector, although there are still challenges in managing assets and transfer funds. The implications of the results of this study are expected to contribute to the development of more effective fiscal policies, as well as increasing transparency and accountability in regional financial management in Malang City. This study also provides strategic recommendations for optimizing regional income in the future.
Lilin Aromaterapi M. Ibrahim Baihaqi; Alif Finno Fidzaky; Ayunda Febri Kinanti; Muhammad Yasin
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.v2i2.1162

Abstract

Aromatherapy candles made from used cooking oil represent an eco-friendly and economically valuable entrepreneurial innovation. This proposal presents the utilization of used frying oil as a base material in producing aromatherapy candles, aiming to support the circular economy concept and provide an alternative solution to environmental pollution. The product formulation combines paraffin, beeswax, and natural essential oils, offering relaxation and comfort while also opening up new business opportunities. SWOT analysis and marketing strategies based on the 4Ps (Product, Price, Place, Promotion) serve as the foundation for business development. The results of the study show that aromatherapy candle businesses have strong potential to attract consumer interest, especially among young people, and can deliver significant social, economic, and environmental impact.
Pajak Bumi dan Bangunan (PBB) Nazwa Alya Putri; Nur Eliza Siregar; Kholidatul Jamilah 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.v2i2.1176

Abstract

The Land and Building Tax (Pajak Bumi dan Bangunan or PBB) is one of the regional taxes that plays a strategic role in increasing local revenue (Pendapatan Asli Daerah or PAD). PBB is levied on taxable objects in the form of land and/or buildings, as well as on taxpayers who own or control these objects. This study aims to analyze the role of PBB in supporting regional development, the level of public awareness in paying PBB, and the challenges in its collection process. The research uses a descriptive qualitative approach with data collected through literature studies and documentation. The results show that PBB significantly contributes to PAD, especially in areas with rapid property growth. However, there are still obstacles such as lack of public outreach, suboptimal administrative systems, and varying levels of taxpayer compliance. Therefore, efforts are needed to improve service systems, educate the public, and strengthen regulations in the implementation of PBB to ensure it is more effective and efficient in supporting regional development.

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