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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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Pengaruh Kemiskinan dan Pengangguran terhadap Pertumbuhan Ekonomi di Provinsi Jambi Tahun 2019-2023 Rismaya Eviara; Novi Mubryarto; G.W.I Awal Habibah
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.v2i3.1428

Abstract

Economic growth is a factor that influences the level of poverty, considering the increasing population which means that economic needs will also increase, so additional income is needed every year. The purpose of this thesis is to determine the effect of poverty and poverty on economic growth in Jambi Province in 2019-2023. The analysis method used is the Panel Data Regression Method. The results of the study obtained that poverty has a positive and significant effect on economic growth in Jambi Province in 2019-2023, so that the hypothesis (H1) proposed by the researcher is accepted with a significance value of 0.0308 <0.05 with a t-statistic value of 2.220545. Unemployment has a positive but not significant effect on economic growth in Jambi Province in 2019-2023 in Jambi Province, so that the hypothesis (H2) proposed by the researcher is rejected with a significance value of 0.4054> 0.05 with a t-statistic value of 0.838862. Poverty (X1) and Unemployment (X2) together influence economic growth in Jambi Province in 2019-2023 in Jambi Province (Y) with a calculated F value of 2.562611 and a significant value of 0.04680 <0.05 then Ho is rejected and Ha is accepted. For this reason, the government must increase employment opportunities and the government must pay more attention to the level of poverty as well as increase economic growth. Islam hates poverty and poverty because according to Islam, economic growth, wealth is a blessing and gift from Allah SWT that must be grateful for by mankind. Poverty, poverty and economic stagnation must be eliminated so as not to endanger faith, morals and morals, even divisions in society. Increasing quality employment opportunities and reducing poverty levels are important priorities to improve the quality of life of the community and create social stability.
Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan terhadap Profitabilitas : Studi Kasus pada Perusahaan Sub Sektor Otomotif yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023 Irma Lestari; Sri Yuni; Agus Kubertein
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.v2i3.1440

Abstract

This study aims to evaluate the effectiveness of current asset management, specifically cash, receivables, and inventory, and its impact on a company's ability to generate profits. The study focused on companies in the automotive sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The research approach used a quantitative method with secondary data sourced from annual financial reports. The study sample included 11 companies, resulting in a total of 44 observational data sets over four years. Data analysis was performed using SPSS version 25 software to examine the relationships and influences between the study variables. The test results showed that cash management did not significantly influence profitability. This indicates that the amount of available cash does not always correlate with profit, possibly because cash funds are not optimally utilized in productive activities. Conversely, receivables management showed a negative correlation with profitability. This finding suggests that high receivables can burden cash flow and reduce a company's ability to generate profits. Meanwhile, inventory management has a positive and significant impact on profitability, indicating that good inventory control can support smooth production and sales, thereby increasing profits. Together, these three variables explained 68.4% of the variation in company profitability, while the remaining 31.6% was influenced by factors outside the model, such as operational efficiency, cost structure, and marketing strategy. These findings provide insights for automotive company management to prioritize inventory management and review cash and receivables policies to optimize financial performance.
Pengaruh Kepemimpinan Transformasional, Motivasi Kerja, dan Pelatihan SDM Terhadap Kinerja Karyawan Saprudin Saprudin; Siti Afifatul Atqiyah; Muhammad Kosim; Syifa Nur Aulia; Fania Dwi Zahra; Muhammad Fikri Haikal
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.v2i3.1463

Abstract

This study investigates how transformational leadership, work motivation, and human resource (HR) human resources training influence employee performance across various industrial sectors in Indonesia. Improving employee performance is crucial for organizational success in an increasingly dynamic business environment. This study utilizes a quantitative survey method and involves 200 people from the manufacturing, service, and trade sectors. The data was analyzed using multiple linear regression after being collected through questionnaires. Research shows that human resource training, work motivation, and transformational leadership simultaneously and partially have a positive and significant effect on employee performance. The results indicate that organizations must enhance their inspiring leadership styles, boost employee morale through internal and external approaches, and implement sustainable training programs to improve their employees' skills. This study provides a theoretical basis for the advancement of human resource management science and offers practical benefits for human resource managers and practitioners in improving organizational efficiency.
Pengaruh Kemampuan Derivatif dan Literasi dalam Matematika Ekonomi terhadap Keputusan Investasi Mahasiswa Program Studi Manajemen Alma Noviana; Andreas Alfa Morino; Hasan Almawardi; M.Pajri Ade Pratama
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.v2i3.1467

Abstract

This study aims to analyze the influence of derivative skills and literacy in economic mathematics on investment decisions of students in the Management Study Program. The study was conducted using a quantitative approach using primary data collected through questionnaires distributed to students. The collected data were then analyzed using multiple regression tests to determine the extent to which the studied variables influence investment decisions. The results of the multiple regression test indicate that derivative skills and economic mathematics literacy simultaneously have a significant influence on students' investment decisions. The coefficient of determination (R²) value is 0.551, which means that 55.1% of the variability in investment decisions can be explained by these two independent variables, while the remaining 44.9% is explained by other factors not examined in this study. This figure indicates that students' ability to understand and use economic mathematics concepts, especially in terms of derivatives, as well as their financial literacy, play an important role in forming rational and informed investment decisions. The results of this study indicate that mastery of economic mathematics concepts, especially derivative skills, has a direct impact on students' ability to make better and more logical investment decisions. On the other hand, financial literacy also influences how students assess and manage investments, resulting in wiser decisions. Therefore, it is important for educational institutions to integrate mathematical economics and financial literacy into their curricula to help students make more rational investment decisions and reduce potential future financial risks. Furthermore, this study also suggests the need to improve students' understanding of basic concepts in mathematical economics and financial literacy. Management study programs can strengthen their curricula by providing more in-depth training in the applications of mathematical economics, such as the use of derivatives in investment analysis.
Efektivitas Penggunaan sistem informasi akuntansi SAP dalam program MBKM magang mandiri di PT Japfa Comfeed Indonesia Tbk Unit Gedangan Moch Iqbal Romadhon
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.v2i3.1474

Abstract

This study evaluates the effectiveness of the SAP accounting information system in supporting the implementation of the Independent Learning–Independent Campus (MBKM) Internship Program at PT Japfa Comfeed Indonesia Tbk, Gedangan Unit. SAP, as an integrated Enterprise Resource Planning (ERP) system, was adopted to replace the previous desktop-based system, which had significant limitations, such as restricted local access, dependence on additional licenses, and lower integration capabilities across departments. The main objective of this research is to determine how SAP contributes to improving organizational efficiency while simultaneously providing practical learning opportunities for students participating in the MBKM internship program. A descriptive qualitative approach was employed, with data collected through direct observation of company operations, semi-structured interviews with student interns and field supervisors, and analysis of company documentation. The findings indicate that the use of SAP has enhanced efficiency, accuracy, and speed in recording and reporting financial transactions. Through their internship, students engaged directly in business processes, particularly in handling purchase requisitions, reimbursement procedures, and asset management activities. This exposure enabled students to develop a deeper understanding of integrated financial systems and the workflow of a large-scale agribusiness corporation. Although several technical challenges were encountered, particularly in the form of temporary network disruptions, such issues did not substantially hinder the system’s overall performance. The availability of prompt technical support from the company’s IT team minimized potential negative impacts and ensured system continuity. Beyond improving corporate financial governance, SAP also offered valuable experiential learning for interns, bridging theoretical knowledge acquired in academic settings with real-world industrial applications. Overall, the study concludes that SAP functions not only as a strategic enterprise tool for the company but also as an effective educational medium that supports the success of the MBKM internship program.
Analisis Perubahan Perilaku Konsumen Terhadap UMKM di Cifest Cikarang Selatan Selama Periode Libur: Studi Kasus Pembelian Online Vs. Offline Pradipta Rizky Ferdian; Rois Kurniawan; Muhammad Kosim; Delima Pebrianti Salsabil; Reni Anggraeni; Ryan Akbar Maulana
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.v2i3.1475

Abstract

In recent years, Micro, Small, and Medium Enterprises (MSMEs) have increasingly positioned themselves as one of the main pillars of the Indonesian economy, contributing significantly to employment opportunities, income distribution, and economic resilience. In the local context, Cifest Cikarang Selatan represents a dynamic marketplace where various MSMEs operate and directly interact with consumers. An interesting phenomenon emerges during holiday periods, when consumer behavior shows significant changes, especially in terms of purchasing methods and preferences between online and offline channels. This study aims to explore the transformation of consumer behavior, focusing on the comparative analysis of online and offline purchases, and to evaluate its broader implications for the sustainability and competitiveness of MSMEs operating at Cifest. The research adopts a descriptive and analytical approach, using both recent statistical data and supporting literature to provide a comprehensive understanding of the digital era’s influence on shopping patterns. The findings reveal that online purchases continue to grow rapidly due to convenience, wider product access, and promotional offers that attract customers. However, offline purchases remain relevant, particularly for consumers who value direct product inspection, immediate ownership, and social interaction within traditional marketplaces. For MSMEs, this shift presents both challenges and opportunities. Those that rely solely on conventional offline strategies risk losing competitiveness, while those able to integrate digital platforms with traditional sales methods demonstrate greater adaptability and potential for growth. Overall, this study concludes that the sustainability of MSMEs in Cifest Cikarang Selatan depends largely on their ability to embrace digital transformation without neglecting the strengths of offline interactions. By leveraging both channels strategically, MSMEs can not only survive but also thrive in the increasingly competitive market landscape shaped by evolving consumer behavior.
Pengaruh Pengalaman Auditor dan Profesionalisme Auditor terhadap Pendeteksian Kecurangan Audit Sairun Simanullang; Fransiska Simanullang
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.v2i3.1478

Abstract

This study aims to analyze the influence of auditor experience and professionalism on the ability to detect audit conditions in Public Accounting Firms (KAP) in South Jakarta. The background of this study is based on the important role of auditors in ensuring the integrity of financial statements and preventing financial practices that can harm various parties, including investors, shareholders, and regulators. In an increasingly complex business world, layout practices are increasingly difficult to detect without adequate professional skills. Therefore, factors such as auditor experience and professionalism are crucial in supporting audit quality. This study used a survey method with a questionnaire instrument distributed to auditors working at several KAPs in the study area. The collected data were analyzed using Statistical Package for the Social Sciences (SPSS) software to test the proposed hypotheses. The results showed that auditor experience significantly influenced the ability to detect audit conditions, indicating that the greater the auditor's work experience, the sharper their ability to identify indications of conditions. In addition, auditor professionalism was also proven to have a positive effect on the detection of audit conditions. Aspects such as responsibility, objectivity, competence, and commitment to professional ethics are important foundations for an effective and independent audit process. These findings indicate that integrity, responsibility, and adherence to professional standards are important factors supporting audit effectiveness. This research is expected to serve as a reference for public accounting firms (KAPs) in improving audit quality through competency development, ongoing training, and upholding auditor professional ethics in the workplace. This study also recommends the need for ongoing training to increase auditor sensitivity to increasingly complex conditions.
Pengaruh Kompensasi, Motivasi Kerja, dan Lingkungan Kerja terhadap Turnover Intention Karyawan : Studi Kasus pada PT. XYZ Divisi Kimia Merak Neta Tertina Aratri; Agrianti Komalasari
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.v2i3.1498

Abstract

This study aims to empirically examine the influence of compensation, work motivation, and work environment on employee turnover intention at PT. XYZ, Kimia Merak Division. This study is expected to contribute both theoretically and practically in the field of human resource management, particularly in reducing employee turnover. The problem of turnover intention is a crucial issue because it can have negative impacts on organizational sustainability, such as increased recruitment costs, disrupted productivity, and the loss of experienced employees. The research method used is a quantitative approach with a purposive sampling technique. The study sample consisted of 75 permanent employees who have worked for at least two years. Data collection was carried out using a questionnaire instrument that has been tested for validity and reliability. Data analysis used multiple linear regression to test the influence of independent variables on the dependent variable. The results of the study indicate that compensation, work motivation, and work environment each have a negative and significant effect on turnover intention. This means that the better the compensation provided, the higher the employee's work motivation, and the more conducive the work environment, the lower the tendency of employees to intend to leave the company. The findings indicate that improving compensation packages, enhancing employee motivation, and maintaining a supportive work environment are crucial strategies to reduce turnover intention. Based on these results, companies are advised to design fair and competitive compensation systems, create programs that enhance intrinsic and extrinsic motivation, and ensure a safe, comfortable, and supportive work environment for employee performance. This way, companies can retain quality human resources and maintain operational stability.
Dampak Integrasi Ekonomi Indonesia–China terhadap Arus Investasi dan Neraca Dagang Nasional Dewi Ari Ani; Bulan Karima Nurani
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 1 (2024): 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.v1i1.1518

Abstract

The emergence of various commonwealths, alliances, and other forms of inter-state organizations has significantly influenced the course of existing international cooperation. Cooperation between countries serves not only as a platform for strengthening political and social relations but also as a key element in meeting domestic needs that cannot be met independently through a country's self-help programs. Therefore, international cooperation is an aspect that is continuously maintained and strengthened by countries worldwide. Historically, cooperative relations between countries have generally developed as a result of the increasing ties that have existed over time. This dynamic involves various sectors, including economics, trade, and investment, further demonstrating the crucial role of international relations in a country's progress. Countries involved in this cooperation benefit each other, both in meeting domestic needs and in increasing their economic capacity through innovation and collaboration. The data sources for this study were obtained from documents obtained through internet media, which were then processed and analyzed to gain a deeper understanding of the impact of international cooperation. This study uses a quantitative approach, focusing on the analysis of investment flows into the country. Increased investment flows will drive higher growth in goods production, which in turn will strengthen trade activities, including exports to destination countries such as China. Furthermore, increased investment also contributes to the growth of Gross Domestic Product (GDP) in developing countries. This GDP increase will positively impact Indonesia's trade balance, particularly with China, one of its major trading partners in the Asian region.
Penerapan Metode Full Costing dalam Menentukan Harga Pokok Produksi pada Bumdes Sukoharjo untuk Meningkatkan Efisiensi Muhammad Khoirul Fattah; Tri Hesti Utaminingtyas; Gentiga Muhammad Zairin
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.v2i3.1524

Abstract

This study aims to analyze the application of the full costing method in determining the cost of goods sold at a Sukoharjo Village-Owned Enterprise (BUMDes). The full costing method is an approach that assigns all production costs, both fixed and variable, to the product. It is expected to provide more accurate cost information than the traditional method currently used by BUMDes. This study used a qualitative descriptive approach, using a case study of a BUMDes Sukoharjo that produces traditional foods such as clorot, geblek, and lanting. Data collection techniques included interviews, observation, and documentation.The results indicate that the method currently used by BUMDes Sukoharjo does not capture all production costs, particularly equipment depreciation and other fixed overhead. Calculating the cost of goods sold using the full costing method yields a higher value than the previous method. This difference occurs because the full costing method comprehensively considers all cost elements, providing a more accurate basis for setting selling prices. By implementing the full costing method, BUMDes can improve cost management efficiency and obtain more accurate information for managerial decision-making. Furthermore, applying the full costing method enables BUMDes to better understand the impact of fixed costs on the overall profitability of their products. By factoring in all costs, including overheads and depreciation, BUMDes can make more informed decisions regarding pricing strategies and resource allocation. This method also allows for greater transparency in cost structures, which is essential for effective financial planning and budgeting. Ultimately, the full costing method will contribute to improved financial sustainability and long-term profitability for BUMDes Sukoharjo, helping them navigate challenges in the competitive market of traditional food production.

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