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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 Perputaran Modal Kerja, Perputaran Kas, Likuiditas, dan Pertumbuhan Laba terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2021-2024 Eka Fuji Lestari; Wahyumi Ekawanti
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.v2i3.1527

Abstract

The rapid development of the pharmaceutical industry in Indonesia presents both an opportunity and a challenge in increasing company value amidst the dynamics of an increasingly digital and competitive capital market. This phenomenon demonstrates that strong operational performance does not always translate into high market value, making it crucial to identify internal factors that influence company value, particularly in the pharmaceutical subsector, which plays a strategic role in Indonesia.This research aims to analyze the effect of Working Capital Turnover, Cash Turnover, Liquidity, and Profit Growth on Company Value in pharmaceutical companies listed on the Indonesia Stock Exchange for the 2021-2024 period. The research method used was quantitative with an explanatory approach. The sampling technique used total sampling, with a sample size of 10 companies. Secondary data, in the form of financial statements, were analyzed using multiple linear regression analysis.The results indicate that only Cash Turnover significantly impacts company value, with a negative effect, while Working Capital Turnover, Liquidity, and Profit Growth do not. These findings suggest that efficient working capital management and consistent profit growth play a crucial role in increasing the value of pharmaceutical companies. This research is expected to be a reference for management in strategic decision making and for academics for further research.
Pengaruh Disiplin Kerja, Beban Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan pada Indomaret Area Jakarta Barat Raudatul Jannah; Deden Kurniawan
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.v2i3.1530

Abstract

This study was conducted with the aim of analyzing the influence of work discipline, workload, and work environment on employee performance, with a focus on Indomaret employees located in the West Jakarta area. The number of samples used in this study was 110 respondents who were directly selected from the employee population, with the data collection technique through the distribution of questionnaires using a Likert scale. The collected data were then analyzed using the multiple linear regression method with the help of SPSS software version 30. The results of the study indicate that partially, the variables of work discipline, workload, and work environment are proven to have an influence on employee performance, where each factor makes a different contribution in supporting or hindering work productivity. Meanwhile, simultaneously, the three independent variables are proven to have a significant influence on the dependent variable, namely employee performance. This finding confirms that the combination of good work discipline factors, balanced workload management, and a conducive work environment is very important in creating sustainable performance improvements. Thus, this study is expected to provide practical contributions as input for Indomaret management in the West Jakarta area in designing more effective human resource management strategies, both through policies to improve discipline, proportional workload management, and the creation of a work environment that is more supportive of employee comfort and motivation.
Analisis Fiqih Muamalah dalam Transaksi Jual Beli Online Menurut Perspektif Hukum Islam dan Syariah Adil Alfarizi Nst; Imsar Imsar
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.v2i3.1543

Abstract

This study employs a qualitative library research method with the aim of analyzing fiqh muamalah in the practice of online buying and selling transactions from the perspective of Islamic law and sharia. The development of digital technology has given rise to various new models of transactions that require Islamic law to remain adaptive and relevant. Online trade is one form of contemporary muamalah that raises several issues, such as the validity of contracts, price transparency, clarity of goods, and the potential for fraud. In fiqh muamalah, the validity of a sale and purchase contract is determined by the fulfillment of its pillars and conditions, namely the presence of contracting parties, a clearly defined object of transaction, and a legitimate agreement. The findings indicate that online buying and selling transactions are valid as long as they comply with sharia principles such as justice, transparency of information, clarity of goods, and the absence of gharar (uncertainty), maysir (gambling), or riba (usury). Thus, Islamic law does not reject technological innovation as long as the substance of the contract remains in line with sharia. This research emphasizes that fiqh muamalah is capable of providing practical and relevant solutions in addressing the challenges of the modern digital economy.  
Pengaruh Intellectual Capital dan Profitabilitas terhadap Firm Value (Studi pada Perusahaan Manfaktur Sub-Sektor Food & Beverage yang Terdaftar di BEI Periode 2020-2023) Fidela Salsabilla Maheswari; Fitra Dharma
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.v2i3.1546

Abstract

This study aims to analyze the effect of intellectual capital and profitability on firm value in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. Intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC) method, which consists of three components: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). Meanwhile, profitability is proxied by Return on Assets (ROA). This study uses a quantitative approach with purposive sampling, resulting in 59 companies as research samples. After data screening and the removal of outliers, the number of observations analyzed was 138. The data were analyzed using multiple linear regression with SPSS software. The results of the study show that intellectual capital does not have a significant effect on firm value. This finding indicates that the management and disclosure of intellectual assets in food and beverage companies have not been able to improve investors' perception of the company’s market value. On the other hand, profitability has a positive and significant effect on firm value. This means that the higher the profitability, the higher the firm value, as reflected in investor confidence. This study emphasizes that conventional financial indicators remain the main focus of investors, while the role of intellectual capital has not yet been fully considered as a strategic resource that can directly enhance firm value.
Pengaruh Return On Equity (ROE), Struktur Aktiva, dan Current Ratio (CR) terhadap Struktur Modal Pada PT. Mayora Indah, Tbk Tahun 2015 – 2023 Shela Julien Septin; Eka Budi Yulianti; Morina Barus
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.v2i3.1547

Abstract

This research aims to examine the effect of Return on Equity (ROE), Asset Structure, and Current Ratio (CR) on Capital Structure in the company PT Mayora Indah Tbk, which is listed on the Indonesia Stock Exchange (IDX) for the period 2015–2023. The data used in this study are secondary data obtained from the company’s annual financial reports during the research period. The research employs a quantitative approach, and the data sources are documentary in nature, focusing on publicly available financial statements.The analytical method used is multiple linear regression analysis, with data processing performed using SPSS software. This method allows the researcher to assess the impact of each independent variable on the dependent variable both partially and simultaneously. The results of the partial hypothesis testing indicate that the Return on Equity (ROE) variable has a positive and significant effect on Capital Structure, suggesting that higher profitability encourages the company to utilize more debt financing. On the other hand, the Asset Structure variable shows no significant negative effect on Capital Structure, indicating that the proportion of fixed assets does not play a decisive role in influencing capital structure in this case. Meanwhile, the Current Ratio (CR) has a negative and significant effect, implying that companies with higher liquidity tend to rely less on external debt. Simultaneously, the three variables—ROE, Asset Structure, and CR—have a significant influence on Capital Structure. These findings can serve as a reference for corporate financial management in optimizing capital structure decisions.
Manfaat Penerapan ERP Berbasis SAP bagi End-User di PT.XY Ira Yanti; Isti Rahayau
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.v2i3.1548

Abstract

This study provides an in-depth analysis of the benefits of implementing a SAP-based Enterprise Resource Planning (ERP) system for end-users at PT XY, an Indonesian airport management company. A qualitative case study approach was applied through comprehensive in-depth interviews and direct observations of accounting division staff who actively utilize the SAP Financial Accounting (FI), Controlling (CO), and Materials Management (MM) modules as part of their daily operations. The findings demonstrate that SAP implementation significantly enhances work efficiency, data accuracy, and overall operational productivity across multiple business processes. The system facilitates seamless cross-departmental integration, reduces manual errors, accelerates financial reporting, and supports real-time, data-driven decision-making. Furthermore, SAP strengthens internal coordination by providing consistent, centralized, and easily accessible information to all relevant stakeholders. Key challenges identified include limited network access, server congestion during peak hours, and difficulties with remote connections when accessing the system outside the office environment. The company addressed these issues through regular user training, provision of secure Virtual Private Network (VPN) access, expansion of server capacity, and a strategic plan to migrate to cloud-based SAP S/4HANA to improve flexibility, scalability, and long-term system reliability. The findings not only enrich the literature on ERP adoption, with practical guidance for other organizations seeking to plan, implement, and evaluate ERP systems to meet their own business needs, including effective human resource planning and change management strategies.
Analisis Pengaruh Kualitas Audit Internal terhadap Efektivitas Kebijakan Lindung Nilai Perusahaan Sektor Energi di Indonesia Muhammad Abib Nur Alim; 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.v2i3.1551

Abstract

This study aims to analyze the influence of internal audit quality on the effectiveness of hedging policies in energy sector companies listed on the Indonesia Stock Exchange in 2020-2023. Using annual financial statements and annual reports, this study selected 30 companies using a purposive sampling method. The internal audit variable in this study was measured by three proxies: Internal Audit Charter, Internal Auditor Competence, and Internal Auditor Training. This study used multiple linear regression analysis as a hypothesis testing method. The results indicate that Internal Audit Charter Disclosure has a positive effect on hedging effectiveness disclosure, while Internal Auditor Competence Disclosure and Internal Auditor Training have insignificant and negative effects on hedging policy effectiveness. Based on these results, companies with robust internal audit charters and comprehensive components tend to be more proactive in disclosing hedging policies to avoid reputational or regulatory risks. Companies that disclose internal auditor competency and training through documents do not necessarily guarantee disclosure of hedging effectiveness. This indicates that documentation of internal auditor competency or training in annual reports does not necessarily reflect the overall company oversight.
Peran Etika Bisnis dalam Moderasi Pengaruh Penerapan PPN terhadap Kinerja Keuangan Perusahaan B2B Wibawa, Herry Wira; Dewi Nari Ratih Permada
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.v2i3.1553

Abstract

This study investigates the relationship between business ethics and VAT implementation with the aim of assessing the combined effect of both on the financial performance of B2B companies. The main theories underlying this study are the Ability to Pay Theory, Stakeholder Theory, and Ratio Analysis Theory. The study uses a positive research philosophy approach and a quantitative case study design with a structured questionnaire involving 30 respondents from PT Bhinneka Mentari Dimensi or Bhinneka.Com, the oldest B2B e-Commerce company in Indonesia. Data analysis was conducted using SPSS using descriptive and inferential statistics. The results show that VAT implementation indirectly affects financial performance through business morality. This mediating role is associated with stakeholder theory and the ability to pay. The low direct effect of VAT is related to an efficient company structure, company size, and reliance on self-reported data. B2B companies should embed business ethics principles in their operations, with management implementing a framework to ensure accountability in tax reporting and practices. The originality of this study contributes to the literature by emphasizing the distinctive role of business ethics as a bridge in the relationship between VAT implementation and financial performance of B2B companies, shifting attention from general tax compliance to specific VAT mechanisms and incorporating ethical dimensions in financial analysis.
Analisis Profitabilitas dan Struktur Modal terhadap PPh Badan Terhutang pada Perusahaan Manufaktur Industri Pupuk Organik Titalia Septiana Efendy; Fauziyah Fauziyah; Sri Kalimah
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.v2i3.1567

Abstract

This study aims to examine and analyze the effect of profitability and capital structure on corporate income tax (PPh) payable at PT Kediri Tani Sejahtera during 2018–2022. The research uses a quantitative descriptive approach with primary data obtained through interviews and documentation of the company’s financial statements, including annual income statements and balance sheets. The analysis involves calculating profitability ratios, namely Return on Assets (ROA) and Return on Equity (ROE), as well as capital structure ratios, namely Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), and comparing them with the annual corporate income tax payable. The results indicate that net profit before tax and PPh payable were below 4.8 billion IDR annually. Trend Moment analysis shows that profitability has a significant relationship with PPh payable, while capital structure also affects PPh, though not directly. The company’s asset size impacts depreciation recognized as an expense in the income statement, influencing the tax amount due. This study confirms that managing profitability and capital structure is crucial for tax planning and compliance in manufacturing companies, particularly in the organic fertilizer industry.
Penyusunan Laporan Keuangan UMKM Berdasarkan Sak EMKM: Studi Kasus pada Mebel Kerajinan Jepara Mathilda Novania Da Lopez; Wilhelmina Mitan; Paulus Libu Lamawitak
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.v2i3.1569

Abstract

This study aims to identify and analyze the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the Mebel Kerajinan Jepara business. A descriptive qualitative approach was employed using primary data obtained directly from business owners. Data collection techniques included in-depth interviews, observation of accounting records, and documentation of transaction evidence and records used in preparing financial statements. The data were analyzed descriptively to present systematic, factual, and accurate information about the actual accounting practices in the field. The findings reveal that the preparation of financial statements at Mebel Kerajinan Jepara has not yet fully complied with SAK EMKM. The business only keeps simple records of income and expenses in a notebook without producing complete financial statements such as the statement of financial position, income statement, and notes to the financial statements. The main constraints identified are the limited understanding of the business owners regarding the importance of accounting and the absence of human resources with accounting expertise. These findings highlight the need for assistance, training, and capacity building for business owners in the field of accounting to produce standardized financial reports, enhance business credibility, and support decision-making as well as access to financing. Thus, this study is expected to serve as a reference for local governments, educational institutions, and other related parties in providing accounting guidance to micro and small business actors.

Page 16 of 17 | Total Record : 170

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