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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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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.
Model Peramalan Harga Kol/Kubis Tingkat Konsumen di Kabupaten Ngawi, Kabupaten Pacitan, Provinsi Jawa Timur, dan Indonesia Rina Hikmawati; Reflis Reflis; Rama Fajarwanto; Tri Arrizki; Desi Karlina
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.v2i4.1801

Abstract

This study aims to analyze and project consumer prices of cabbage commodities at four levels: Ngawi Regency, Pacitan Regency, East Java Province, and nationally, using the additive Holt–Winters forecasting model. Monthly price data for the period January 2020–December 2024 were used to capture the dynamics of levels, trends, and seasonal patterns that affect price fluctuations. Model performance was evaluated using the Mean Absolute Error (MAE) and Root Mean Square Error (RMSE) indicators. The results showed differences in model accuracy between regions. East Java Province produced the best performance with the lowest MAE and RMSE values, indicating a more stable price pattern that was easier for the model to capture. In contrast, Ngawi Regency showed the highest volatility, resulting in greater forecasting errors. Pacitan Regency displayed a relatively consistent seasonal pattern with moderate accuracy, while national data showed smoother fluctuations due to the aggregation effect. Overall, the additive Holt–Winters model is effective for short-term projections in regions with low to moderate variability, but is less optimal in regions with highly volatile price dynamics.
Dampak Keberadaan Kantong Parkir Angkutan Batu Bara terhadap Pendapatan Usaha Sektor Informal di Kecamatan Muara Tembesi Daniel Alpajri; Junaidi Junaidi; Jaya Kususma
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.v2i4.1802

Abstract

This study aims to analysis the impact of the presence of coal transport parking areas on the Income of the Informal Sector, identify the most dominant factors influencing Income, and examine the socio-economic impact experienced by informal sector business actors in Muara Tembesi District. This study uses a quantitative approach with Multiple Linear Regression analysis and Classical Assumption Tests to test the hypotheses. Data were obtained through surveys of informal sector business owners around the parking areas. The dependent variable is Income, while the independent variables include Age, Education, Working Hours, Initial Capital, and Distance. Comparative descriptive analysis is used to validate socio-economic changes. Data analysis shows that working hours, initial capital, and distance have a positive and significant impact on the income of informal sector business actors, whereas age and education do not significantly affect the income of informal sector business actors. Descriptively, there has been massive welfare migration, indicated by the decrease in the proportion of low-income respondents from 60 percent to only 2 percent after the intervention. The presence of parking pockets has been proven to provide a positive and transformative economic impact for the informal sector. This impact is driven by increased production inputs (Capital and Working Hours). On the other hand, logistics activities generate negative external impacts in the form of dust pollution and security risks, which require strict regulation by the Local Government.
Analisis Penerapan Good Corporate Governance Berbasis Etika Syariah Pada Bank Syariah: (Studi Kasus Bank Syariah Indonesia “KCP Sawangan Sari Plaza”) Syauqi Habatulloh Azzakni; Ahmed Alkautsar Qurratu’ain
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.v2i4.1805

Abstract

The implementation of Good Corporate Governance (GCG) is a crucial foundation for maintaining public trust in Indonesia’s Islamic banking sector. Yet, the effectiveness of GCG is often debated because formal practices tend to be technocratic and procedural, lacking deeper internalization of Sharia Ethical values. This study analyzes the application of GCG based on Sharia Ethics at Bank Syariah Indonesia (BSI), with a case study at KCP Sawangan Sari Plaza. Using a qualitative approach and case study method, data were collected through source triangulation, including in-depth interviews with the Branch Operation and Service Manager (BOSM), customer service officers, and tellers. These interviews were supported by participatory observation and an examination of corporate documents. The findings reveal no significant discrepancy between formal GCG practices and Sharia Ethics at the research site. GCG principles such as Transparency, Accountability, Responsibility, and Fairness are consistently implemented and rooted in ethical values like Amanah (trustworthiness), Shidq (honesty), and ’Adl (justice). A key insight from this study is the shift in employee motivation from fear-based compliance toward value-based compliance. This shows that the integration of GCG and Sharia Ethics is strongly influenced by ethical leadership and the development of a spiritual work culture at the branch level.
Etika dan Tanggung Jawab Profesi Akuntan dalam Pelaporan Keuangan Perusahaan Daariin Dewi Nabiilah; Safira Permata Kristia Putri; Tries Ellia Sandari
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.v2i4.1822

Abstract

The purpose of this study is to analyze the role of professional accounting ethics in maintaining the quality, transparency, and accountability of corporate financial reporting through a literature review of relevant journals, regulations, and cases, including the Garuda Indonesia case, which illustrates ethical violations in revenue recognition. The findings emphasize that the principles of integrity, objectivity, professional competence, confidentiality, and professional behavior serve as fundamental pillars for accountants in producing reliable financial information. Ethical misconduct can lead to declining public trust, weakened corporate governance, and increased legal and reputational risks. Therefore, ethical education, regulatory supervision, strengthened moral awareness, and effective internal control systems are essential to prevent financial reporting manipulation. Professional more than just an normative obligation but a strategic element in safeguarding the credibility of the accounting profession and ensuring economic stability.
Tinjauan Penerapan Prosedur Audit Atas Utang Usaha pada PT XYZ Oleh KAP Ramli & Rekan Adinda Athaya Salwa; Khaila Putri Amalia; Shafira Elyana; Susan Leoni; Eka Merdekawati
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.v2i4.1832

Abstract

This study aims to examine the implementation of audit procedures on accounts payable at PT XYZ by KAP Ramli & Rekan, with a focus on compliance with Auditing Standards and effectiveness in detecting material misstatements. Accounts payable are a key component of financial statements representing the company’s obligations to suppliers, requiring accurate presentation for assessing liquidity and capital structure. The study applies a descriptive qualitative method, collecting primary data through interviews with audit staff at KAP Ramli & Rekan and secondary data from relevant literature. The findings show that the audit procedures comply with professional standards, covering comprehensive stages including engagement acceptance, audit planning, risk and materiality assessment, and substantive testing. The planning process incorporates the COSO framework for evaluating internal control, establishes audit objectives based on the five management assertions, and utilizes ATLAS software and Microsoft Excel. KAP Ramli & Rekan apply control testing and substantive procedures, including external confirmations, inspection of supporting documents, review of aging payables, and subsequent payment testing. Risk assessment indicates low inherent and control risks, while detection risk is mitigated through substantive procedures. Overall Materiality is set at 60% of revenue and profit before tax, Performance Materiality at 3% of Overall Materiality, and Threshold Materiality at 3% of Performance Materiality. The study concludes that the audit procedures implemented by KAP Ramli & Rekan align with applicable Auditing Standards and are effective in addressing audit risks related to accounts payable. The implications highlight the importance of enhancing audit quality practices, particularly the effectiveness of planning and internal control evaluation in accounts payable audits.
Pengaruh Profitabilitas, Likuiditas, dan Struktur Aset terhadap Struktur Modal Alvin Aisyah Rahmah; Anwar Hariyono
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.v2i4.1835

Abstract

This study aims to identify the influence of profitability, liquidity, and asset structure on the capital structure of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The study spanned five years, from 2019 to 2023. Of the total 15 companies in the population, 7 companies were selected as samples using a purposive sampling method. The research data were sourced from annual financial reports accessed through the official IDX website. Data processing was carried out using multiple linear regression methods. Capital structure was measured using two indicators: the Debt to Equity Ratio (DER) and the Debt to Asset Ratio (DAR). The analysis results showed that profitability had no effect on these two capital structure indicators. Conversely, liquidity and asset structure were shown to influence both DER and DAR. This study provides insight into the factors influencing debt financing decisions in pharmaceutical companies and their implications for the company's financial stability.

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