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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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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. 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.v2i2.1155

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.
Optimalisasi Penerimaan Negara di Tengah Kesenjangan Kepatuhan Pajak: Analisis Kritis terhadap Strategi Ekstensifikasi dan Intensifikasi Pajak Ardita Wahyu Hidayah; Femilia Putri Hendriani; Suci Ramadhanti; Wahjoe Pangestoeti
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.v2i2.1179

Abstract

State revenue from taxes plays a vital role in financing national development. However, tax realization often faces challenges in the form of low levels of taxpayer compliance, which creates a gap between potential and actual revenue. This study aims to analyze the implementation of tax intensification and extensification strategies in optimizing state revenue, including policy effectiveness, obstacles in the field, and alternative approaches to improve compliance and tax potential. This article discusses efforts to optimize state revenue through two main strategies, namely tax extensification and intensification, with reference to case studies and data from various institutions and regions. Extensification focuses on broadening the tax base through attracting new taxpayers, while intensification refers to improving the efficiency and effectiveness of collection from existing taxpayers. The analysis shows that the main obstacles in implementing these two strategies include low tax awareness, weak monitoring systems, and inconsistent data between agencies. Therefore, a more comprehensive, data-driven, and taxpayer education-oriented policy integration is needed to reduce the compliance gap and promote sustainable revenue growth.
Analisis Efektivitas Pemungutan Pajak Daerah di Indonesia Mochammad Miftachul Huda; Amnina Aulia Putri; Muhammad Fatkhur Rohman Nuri; Novi Khoiriawati
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.v2i2.1186

Abstract

Regional taxes are one of the source of Local Own-Source Revenue (PAD). However, the effectiveness of regional tax collection in Indonesia faces challenges, such as low taxpayer compliance, limited technological infrastructure, and lack of transparency. This study aims to analyze factors influencing the effectiveness of regional tax collection, employing a literature review method. The results indicate that adopting digital technologies, such as e-Tax systems, enhancing transparency, and improving taxpayer literacy are critical elements in boosting tax revenue. Synergy between technological innovation, taxpayer education, and government accountability is essential for optimizing regional tax collection sustainably.
Peran Sertifikat Halal dalam Meningkatkan Kepercayaan Konsumen pada Produk Industri Pangan di Indonesia Dedi Mardianto; Idris Parakkasi; Cut Muthiadin
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.v2i2.1192

Abstract

This study explores the role of halal certificates in increasing consumer confidence in food industry products in Indonesia. In a Muslim society and a global market that is increasingly aware of religious ethics and values, halal certificates are not only proof of halalness, but also serve as a signal of quality, safety and integrity of the producer. This research uses a qualitative approach through a literature study, by reviewing scientific articles, books, official reports, and relevant documents related to halal and consumer behavior. The results of the analysis show that halal certificates have three main roles: (1) as a credibility signal to reduce information asymmetry between producers and consumers; (2) as an instrument to reduce risk perceptions of ingredients, processes, and production ethics; and (3) as a brand communication medium that builds emotional attachment and social value. Consumers, especially millennials and Gen Z, demand halalness accompanied by transparency and education in the certification process. Halal certificates also strengthen product competitiveness in the global market, reflecting a religious lifestyle while being modern and sustainable. Therefore, industry players need to make halal certification a comprehensive brand strategy, while regulators such as BPJPH must continue to improve the transparency and effectiveness of the system.
Analisis Penerapan Akuntansi Persediaan Berdasarkan SAK EMKM dan Pengendalian Persediaan yang Ekonomis pada Toko Benih Tamban Tani di Desa Kedawung, Kecamatan Mojo Resa Putri Ningtias; Erna Puspita; Sigit Puji Winarko
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.v2i2.1305

Abstract

This study discusses the application of inventory accounting in micro-enterprises, particularly at Toko Benih Tamban Tani, located in Kedawung Village, Mojo District. The main issue addressed is the suboptimal recording and calculation of inventory costs in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). As a vital component of business operations, inventory should be managed systematically to accurately reflect the financial position and support operational efficiency. This research employs a descriptive qualitative approach. Data were collected through interviews, observations, and the collection and analysis of relevant documents, complemented by quantitative calculations using the Economic Order Quantity (EOQ) method to assess purchasing efficiency. The analysis aimed to describe current practices and compare them to the standards set forth in SAK EMKM. The findings indicate that inventory recording is still performed manually without a formal accounting format, and several operational costs such as shipping fees, electricity, and other supporting expenses have not been included in the calculation of the cost of goods sold. Additionally, based on EOQ analysis, the actual purchasing frequency is higher than the optimal amount, indicating inefficiencies in inventory procurement.
Pengaruh Kemampuan Analisis Kuantitatif dan Penguasaan Statistika terhadap Pengambilan Keputusan Manajerial pada Mahasiswa Prodi Manajemen Mahasiswa di Bekasi Wanda Ragilita Azzahro; Laili Nur Maulinasari; Muhammad Kosim; Ika Puspita; Rizky Aulia Putri Aisyah; Kiki Mustingatun
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 3 (2025): September : 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.v2i3.1396

Abstract

This study aims to analyze the influence of quantitative analysis skills and statistical mastery on managerial decision-making among Management students in Bekasi. The background of this study is based on the importance of data literacy and analytical skills in supporting effective decision-making processes, especially amidst the increasing demand for data-driven businesses. This study used a quantitative approach with a census technique on 67 respondents. Data were collected through questionnaires and analyzed using multiple linear regression through classical assumption tests, partial tests (t-tests), and simultaneous (F-tests). The results showed that both quantitative analysis skills and statistical mastery have a positive and significant effect individually on managerial decision-making skills. Quantitative analysis skills, which include the ability to process data in numerical form and interpret it critically, have been shown to strengthen decision-making skills in various situations. Likewise, statistical mastery provides a foundation for analyzing data systematically and producing evidence-based decisions. Simultaneously, these two variables explain 60.8% of the variation in decision-making. These findings emphasize the importance of mastering quantitative and statistical skills for students in facing the complexity of decision-making in a professional environment. This study recommends strengthening the curriculum and providing practical data-based training to improve students' readiness for more informed and analytically sound managerial decision-making. Furthermore, it is recommended that students be given more opportunities to engage in case studies involving real-world data, as well as the use of statistical software that can accelerate the analysis and decision-making process. Improving data and statistical literacy will give students a competitive advantage in an increasingly data-driven business world.

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