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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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An Evaluasi Sistem Pengelolaan Kas Kecil dalam Meningkatkan Efisiensi Operasional Perusahaan di PT Anugerah Langgeng Berkat Abadi Maya Anastasia; Siti Sundari
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 2 (2026): Juni : 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.v3i2.2136

Abstract

This study aims to evaluate how petty cash management practices contribute to improving operational efficiency at PT Anugerah Langgeng Berkat Abadi. This research focuses on examining the implementation of the petty cash management system, applied procedures, and its impact on the smooth execution of daily operational activities. The study employs a descriptive qualitative approach, with data collected through interviews, direct observation, and documentation during the internship period. The collected data were analyzed systematically to describe the actual condition of petty cash management within the company. The results indicate that PT Anugerah Langgeng Berkat Abadi implements a fluctuating fund system in managing petty cash. Expenditures are initially recorded manually and then re-entered into the company’s internal digital system to maintain control and accountability. Petty cash is used to finance routine and urgent operational needs, such as office stationery, transportation costs, and other short-term expenditures. The company has established standard operating procedures governing the use, recording, and accountability of petty cash. Several challenges were identified, including delays in the disbursement and reimbursement process, which may affect time efficiency. However, overall, the petty cash management system is considered effective in supporting short-term operational needs without disrupting the stability of the company’s main cash. This study concludes that systematic and well-controlled petty cash management plays an important role in the company’s cost efficiency strategy and supports daily operational activities. These findings align with strategic management principles, where appropriate financial decision-making contributes to the achievement of long-term organizational objectives.
Analisis Penerapan Manajemen Strategik dan Pengaruhnya terhadap Kinerja Karyawan di PT Karya Giri Palma Adhelia Putri Zainuri; Sari Andayani
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 2 (2026): Juni : 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.v3i2.2137

Abstract

Strategic management plays a crucial role in ensuring the operational sustainability and competitiveness of PT Karya Giri Palma, a manufacturing company specializing in springbed and furniture production. In an increasingly competitive market environment and amid ongoing production challenges, the company is required to implement well-structured and adaptive strategic management practices. This study employs a qualitative research approach to explore the implementation of strategic management within the organization and to identify obstacles that arise during its integration into daily operational activities. Data were collected through in-depth observations and interviews to obtain a comprehensive understanding of managerial practices and employee involvement. The findings reveal that the active participation of both management and employees in the formulation and implementation of strategies significantly contributes to improved employee motivation, higher productivity levels, and enhanced work quality. Strategic alignment between organizational goals and employee roles encourages a stronger sense of responsibility and commitment among employees. However, several challenges remain, particularly in cross-divisional coordination and the consistent execution of strategies at the operational level. Therefore, this study recommends strengthening interdepartmental communication, optimizing the use of management information systems, and enhancing human resource capabilities through continuous training. These findings may serve as a valuable reference for similar manufacturing companies seeking to optimize strategic management practices in order to achieve sustainable performance and long-term competitiveness.
Membangun Bisnis Berkelanjutan: Sinergi Keuntungan Finansial, Pemberdayaan Masyarakat, dan Perlindungan Lingkungan menurut Ekonomi Islam Rizka Fuziana Pangesti; Putra Jaya; Lisnawati
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 2 (2026): Juni : 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.v3i2.2194

Abstract

his study examines the concept of sustainable business development through the lens of Islamic economics, focusing on the integration of three core dimensions: financial profit (profit), social empowerment (people), and environmental stewardship (planet). The urgency of this research is driven by the global environmental crisis and social inequality, which demand business models that pursue long-term welfare rather than merely short-term gains. Using a qualitative approach through a systematic literature review, this research analyzes how Islamic economic principles—including tawhid, justice ('adl), and the responsibility of khalifah—align with and reinforce the Sustainable Development Goals (SDGs). The findings indicate that the Profit-People-Planet framework is not only compatible with Islamic teachings but is deeply embedded in Islamic economic ethics and the maqashid al-shariah framework. Instruments such as zakat, waqf, and Islamic financing serve as practical mechanisms that simultaneously support halal profit generation, enhance community welfare distributively, and ensure environmental protection through the principle of hifz al-bi’ah. This study concludes that Islamic economics offers a holistic, ethical, and value-based framework for building sustainable businesses that are profitable, socially responsible, and environmentally conscious in the modern era.
Dampak Penerapan Job Order Costing Terhadap Profitabilitas Perusahaan (Studi Kasus pada Percetakan Jaya Record Kediri: Studi Kasus Pada Percetakan Jaya Record Kediri Irfan Daffa Dwi Putra; Beby Hilda Agustin; Miladiah Kusumaningarti
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 2 (2026): Juni : 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.v3i2.2267

Abstract

This study aims to analyze the impact of the implementation of the job order costing method on company profitability, with a case study at Percetakan Jaya Record Kediri. The background of this research is based on the importance of accurate cost of goods manufactured (COGM) calculation in supporting selling price determination and profitability measurement. The research method used is descriptive quantitative, with data obtained from production cost reports, job cost sheets, and income statements for the period of January–May 2024. The results show a difference in cost of goods manufactured of Rp10,936,470 between the company’s method and the job order costing method. This difference affects the net profit margin (NPM), where the company’s method produces an NPM of 13.55%, while the job order costing method results in an NPM of 13.80%. Furthermore, the more accurate cost of goods manufactured calculation using the job order costing method can be used as a basis for determining selling prices through the cost plus pricing method, by adding the expected profit margin above production costs. The implementation of this method assists the company in setting more rational and competitive selling prices while ensuring the desired level of profit. These findings indicate that the application of the job order costing method provides more accurate cost information and has a positive impact on company profitability, serving as a reference for management in cost control, pricing decisions, and strategic decision-making.
Pengaruh Kinerja Keuangan terhadap Financial Distress dengan Komisaris Independen sebagai Variabel Moderasi: Studi Empiris pada Perusahaan Badan Usaha Milik Negara yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Vinny Avie Nadia; Fitra Dharma
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 2 (2026): Juni : 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.v3i2.2273

Abstract

This study examines the effect of financial performance on financial distress, with independent commissioners as a moderating variable, among state-owned enterprises listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Financial distress is measured using the Altman Z-Score Type 3 method. The independent variables are financial performance, consisting of profitability ratios (NPM), liquidity ratios (CR), and leverage ratios (DER), as well as independent commissioners as a moderating variable. This study employs a quantitative approach using purposive sampling, resulting in a sample of 14 companies with 54 observations after outlier removal. Data analysis was performed using multiple regression and moderation regression via SPSS 26. The results indicate that Profitability and Liquidity have a significant negative effect, while Leverage has no significant effect on financial distress. The relationship between Profitability and Liquidity and financial distress is not strengthened by Independent Commissioners, but Independent Commissioners do weaken the relationship between Leverage and financial distress.
Faktor Faktor Pembentuk Minat Masyarakat terhadap Pembiayaan Mikro Syariah PNM Mekaar Syariah di Desa Setro Navasya Arini Zimmy; M. Luthfillah Habibi
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 4 (2025): Desember : 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.v2i4.1882

Abstract

This study aims to analyze in-depth the interest of the Setro Village community in choosing PNM Mekaar Syariah financing as a source of capital for micro and small enterprises (MSMEs). This phenomenon is interesting because it shows how economic, social, and spiritual factors contribute to the financial decisions of rural communities. This research was conducted using a qualitative exploratory approach, using case studies and in-depth interviews with key informants. To explain the relationship between attitudes, subjective norms, and behavioral control on community intentions to choose Islamic financing, data analysis was conducted thematically. The Theory of Planned Behavior (TPB) framework was also used. The study shows that positive community perceptions of ease of access, economic benefits, and compliance with Islamic principles are the main factors shaping community interest in PNM Mekaar Syariah. Fast, easy, and uncomplicated financing increases consumer trust and enhances perceived behavioral control. Conversely, increased business capital and family income enhance the sustainability of micro-enterprises. The institution is given moral legitimacy and spiritual conviction by the implemented Islamic values, such as the yield system and the freedom from usury. Community participation decisions are also driven by social factors such as group support, advice from group leaders, and the quality of service provided by field officers. Theoretically, this study adds local religiosity and socio-cultural aspects to enrich the application of the Theory of Planned Behavior in the context of rural Islamic finance.
Analisis Pencatatan Keuangan Desa Wisata sebagai Entitas Pelaporan Akuntansi pada Desa Wisata Karangrejo Borobudur Tesa Br Simbolon; Putri Nur Setyowati; Desta Amanda Desfillia Azzahra; Suci Nasehati Sunaningsih
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 2 (2026): Juni : 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.v3i2.2287

Abstract

This study aims to analyze the financial recording system, tourism revenue management, and the feasibility of Karangrejo Tourism Village as a public sector accounting reporting entity. The research employed a descriptive qualitative approach with field study methods. Data were collected through interviews, observation, and documentation, then analyzed using the Miles & Huberman interactive model (data reduction, data display, conclusion drawing). The results showed that Karangrejo Village's financial recording has used the Siskeudes application systematically since 2012. Tourism revenue from Punthuk Setumbu, Balkondes, and BUMDes contributes dominantly to Village Original Income (PADesa). Recording is carried out independently by each tourism unit with monthly and annual reporting, disclosed transparently to the community and local government without significant obstacles. The study concludes that Karangrejo Tourism Village is feasible as an accounting reporting entity because it has income sources, manages economic resources, conducts financial recording, and prepares accountability reports transparently and accountably.
The Effect of Construction Cost Index, Investment, and Regional Budget Realization on The Performance of Indonesia's Construction Sector Sonny Setyadhy; Pudji Astuty
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 2 (2026): Juni : 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.v3i2.2288

Abstract

The construction sector plays a vital role in Indonesia's economic development, contributing significantly to national GDP and employment. However, the sector's performance has exhibited fluctuating trends in recent years, influenced by various macroeconomic and fiscal factors. This study aims to analyze the influence of the Construction Cost Index, Investment, and Regional Budget Realization on the performance of the Indonesian construction sector. The research employs a quantitative approach using panel data regression analysis. The sample comprises 20 provinces in Indonesia, observed over the period 2018 to 2023. The data utilized were sourced from Statistics Indonesia (BPS) and the Ministry of Finance. The results of the panel data regression analysis indicate that the Construction Cost Index, Investment, and Regional Budget Realization simultaneously have a significant effect on the performance of the construction sector. Partially, each independent variable also demonstrates a positive and significant influence. These findings suggest that increases in construction costs, investment flows, and the realization of regional government budgets are key determinants in driving the growth and performance of the construction sector across Indonesian provinces. The study underscores the importance of consistent and targeted fiscal policies to maintain the sector's momentum as a crucial engine of the national economy.
Analisis Literatur mengenai Implementasi SAK EMKM dalam Penyusunan Laporan Keuangan Persekutuan Adwitia Dian Savitri; Tesa Br Simbolon; Septi Yulia Ratih; Nadia Mayluna; Endang Kartini Panggiarti
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 2 (2026): Juni : 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.v3i2.2305

Abstract

This literature review examines the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the preparation of financial statements for partnership entities. The study aims to analyze the application of SAK EMKM, identify challenges encountered during its implementation, and evaluate its benefits in improving the quality of financial reporting. This research employs a qualitative approach through a literature review method by collecting and analyzing relevant journals, books, articles, and previous studies related to SAK EMKM and partnership accounting. The findings indicate that the implementation of SAK EMKM contributes positively to the preparation of more structured, transparent, and reliable financial statements. The standard assists business entities in preparing statements of financial position and income statements in a systematic manner, thereby supporting managerial decision-making. However, its implementation remains constrained by limited accounting knowledge, inadequate human resources, and insufficient training and assistance for business owners. The review also reveals variations in the level of SAK EMKM adoption among business entities, influenced by financial management capabilities, educational background, and access to accounting education. Overall, the implementation of SAK EMKM has the potential to enhance financial reporting quality, accountability, and business sustainability, particularly in partnership entities.
Peran Manajemen dalam Meningkatkan Daya Saing Koperasi Syariah dan Ritel Maulidiyah Al Adawiyah; Dini Selasi
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 3 No. 2 (2026): Juni : 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.v3i2.2306

Abstract

Retail and sharia cooperatives play a strategic role in driving national economic growth. Cooperatives are member-based economic institutions that help expand access to capital, encourage business growth, and improve public health. However, over time, cooperatives face a number of problems. These include increasing competition from contemporary retailers, poor human resource quality, low adoption of digital technology, and suboptimal organizational governance. Facing constantly changing market dynamics, these conditions have resulted in a decline in cooperative competitiveness. Therefore, the role of management is crucial to improving operational efficiency and ensuring the sustainability of cooperative businesses. This study aims to analyze the role of management in enhancing the competitiveness of retail and sharia cooperatives through the implementation of planning, organizing, implementing, and monitoring functions. The method used in this research is a literature review, reviewing various scientific sources, such as books, journals, and relevant research reports over the past ten years. The results of the study indicate that the implementation of effective management, supported by innovation, digitalization, improved human resource quality, and good governance, can increase the competitiveness of cooperatives, making them more adaptive to changes in the business environment and community needs.

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