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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 189 Documents
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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 Consprtruction 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.
Pengaruh Transfer Pricing, Ukuran Perusahaan, dan Komisaris Independen terhadap Agresivitas Pajak : Studi pada Sektor Properti dan Real Estate Tahun 2020-2024 Ratika Ratika; Inge Lengga Sari Munthe; Teddy Haryadi
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.v3i2.2311

Abstract

This study aims to analyze the effect of transfer pricing, firm size, and independent commissioners on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The study is based on Agency Theory and the Theory of Planned Behavior to explain corporate behavior in tax-related decision-making. This research employed a quantitative approach using secondary data obtained from the annual reports of companies listed on the Indonesia Stock Exchange and the official websites of each company. The research sample consisted of nine companies selected through purposive sampling based on predetermined criteria. Multiple linear regression analysis was used to examine the influence of each independent variable on tax aggressiveness. The findings indicate that transfer pricing has no significant partial effect on tax aggressiveness. In contrast, firm size and independent commissioners have a significant partial effect on tax aggressiveness. Furthermore, the coefficient of determination test reveals that transfer pricing, firm size, and independent commissioners collectively explain only 27.8% of the variation in tax aggressiveness, while the remaining 72.2% is influenced by other factors not included in this study. These findings suggest that additional variables should be considered in future research to better explain corporate tax aggressiveness.     
Implikasi Pemberdayaan Zakat Produktif Terhadap Mustahik Melalui Indikator Perbaikan Pendapatan, Perbaikan Hidup, dan Perbaikan Usaha : Studi Kasus Yayasan Dana Sosial Al Falah Malang Muhammad Wifaqul Azmi; Ajeng Kartika Galuh
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.v3i2.2343

Abstract

Poverty is one of the complex issues posing a serious threat for developing countries such as Indonesia. With its high potential of zakat revenue, which can serve as an instrument of economic distribution and equality as well as socio-economic function driver, this nation is expected to be able to reduce disparity and foster self-sufficiency among its people. The objective of this research is to analyze the impacts of productive zakat empowerment through the Independent Business Group (KUM) program by Yayasan Dana Sosial Al-Falah (YDSF) of Malang on the wellbeing of the zakat beneficiaries, the mustahik. The foci of this research are business improvement, income improvement, and life improvement. The primary data of this qualitative descriptive case study was acquired via in-depth interviews, observations, and document studies, and the secondary data was harvested from library research. The subject consists of nine beneficiaries of the program from various business fields. The results of the analysis indicate that the program increased the beneficiaries’ business capacity through business capital aid, training, and managerial and spiritual assistance. Such impact is observable from increases in the beneficiaries’ average income, ability to fulfill basic needs, growing business, and overall improvements in material and non-material life quality. However, most of them are still infaq providers (munfiq) and small charity givers (mushoddiq), who have not entirely transformed into zakat payers (muzakki). This study highlights the importance of optimizing productive zakat management oriented toward sustainability and long-term mentoring to help mustahik transforming into economically independent people. Therefore, management system improvement and monitoring as well as more massive and sustainable strategies are crucial in order to ensure that productive zakat functions as a strategic instrument for poverty eradication and people’s economic empowerment.
Peran Keberagaman Gender dalam Memoderasi Pengaruh Pengungkapan Manajemen Risiko terhadap Kinerja Perusahaan Dewi Nurul Arofah; Suwarno Suwarno
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.v3i2.2353

Abstract

This study measures how risk management disclosure impacts firm performance, using gender diversity as a moderating variable, as firm performance is a key indicator for achieving business goals. Given the complex risks in today's business environment, companies must implement and disclose risk management practices transparently to improve governance effectiveness and investor confidence. The population of this study covers manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2024, with a sample of 52 companies selected through purposive sampling. This research employs a quantitative approach using secondary data from annual reports, which were analyzed using SmartPLS version 4 software via Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings reveal that risk management disclosure has a positive and significant effect on firm performance, and gender diversity as a moderating variable further strengthens the relationship between risk management disclosure and performance. Overall, these results suggest that transparent risk management supported by gender diversity on the board of directors can enhance monitoring effectiveness, improve the quality of strategic decision-making, and boost sustainable firm performance.
Analisis Perbandingan Kinerja Keuangan Perusahaan Sebelum dan Sesudah Akuisisi: Studi pada Perusahaan yang Diakuisisi di Bursa Efek Indonesia Tahun 2025 Yosep Eka Putra; Miftahur Rahmah; Putri Khairul Nisa; Liana Putri Nabila; Putri Putri
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.v3i2.2355

Abstract

Acquisition is one of the external growth strategies aimed at improving efficiency, expanding market share, and strengthening corporate performance. However, the implementation of acquisitions does not always lead to immediate improvements in financial performance. This study aims to analyze the comparison of financial performance before and after acquisitions among companies listed on the Indonesia Stock Exchange (IDX) in 2025. The research employs a descriptive quantitative method using secondary data obtained from the companies’ annual financial statements for the 2024-2025 period. The sample consists of 10 companies selected through purposive sampling. The analysis was conducted by comparing profitability, liquidity, solvency, and activity ratios. The findings indicate that most companies experienced a decline in profitability and activity ratios during the first year following the acquisition. This condition suggests that the post-acquisition integration process requires time before optimal economic benefits can be realized. On the other hand, the increase in liquidity ratios among the majority of companies reflects an improvement in their ability to meet short-term obligations. Meanwhile, changes in solvency ratios varied according to the financial conditions of each company. These findings confirm that the impact of acquisitions on financial performance tends to be more evident in the long term rather than in the short term.

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