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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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Implementasi Berbasis Nilai – Nilai Kebangsaan UUD 1945 Kajian Undang – Undang Permendag No.21 Tahun 2019 dalam Penerapan Transportasi Perdagangan Kegiatan Ekspor Minyak dan Gas di Indonesia Edy Soesanto; Dyah Ardhana Mahda Putri; Puspita Dewi Utami
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): 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.v1i2.138

Abstract

The aim of this research is to determine the status of the implementation of the 1945 Constitution (UUD 1945) and Trade Law Number 21 of 2019 in the implementation of commercial transportation for oil and gas export activities in Indonesia based on national values. This research was carried out using analyzes the contents of the 1945 Constitution and Minister of Trade Regulations. A review of relevant literature is included. The national values ​​contained in the 1945 Constitution are an important basis for implementing commercial transportation policies, especially in Indonesia's oil and gas export activities. National values ​​such as unity, sovereignty, justice, democracy and people's welfare are the basis for regulating and supervising these commercial activities. Minister of Trade Regulation Number 21 of 2019 also plays an important role in regulating the transportation of Indonesia's oil and gas export trade. This law contains provisions regarding permits, authorization and safety standards that must be complied with by economic actors in carrying out export activities. The enactment of this law aims to protect national interests, protect the environment, and ensure the safety of oil and gas trade and transportation. This research discusses the analysis of the implementation of the 1945 Constitution and the Minister of Trade Law no. 21 of 2019 which is based on national values ​​in the implementation of commercial transportation for oil and gas export activities in Indonesia. (This analysis includes a review of the policies, procedures and practices implemented in oil and gas export activities. The results of this research are expected to provide a better understanding of the importance of practices based on national values ​​in the implementation of commercial transportation, especially oil and gas export activities, in Indonesia. It is hoped that the implications of this research can become the basis for improving trade policies and practices that are more sustainable, safe, and prioritize national interests and human welfare.
Analisis Peranan Akuntansi Lingkungan Sebagai Pertanggungjawaban Perusahaan Yang Berkelanjutan (Sustainable Company) Muhammad Al-Ghifari; Ersi sisdianto
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): 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.v1i2.142

Abstract

The corporate world as a whole sometimes compromises social and environmental issues for the sake of profit. where investors are not the only beneficiaries of the company's operational commitment to social responsibility and environmental protection, that is, investors receive the highest profits. This research uses descriptive methodology and a literature review research design which aims to examine the role of environmental accounting for companies in a sustainable manner. Based on the findings, to emphasize concern and commitment in carrying out mandatory and voluntary social and environmental tasks in a sustainable way, the 3P concept (People, Planet and Profit) is very important to be integrated and managed well within the organization.
Implementasi Manajemen Risiko Keamanan Bersumber UUD 1945 dan NKRI Pada Tahap Eksplorasi Minyak dan Gas Di PT Chevron Ridwan Zaidaan; Edy Soesanto; Mochamad Raka Putra Basarah
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): 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.v1i2.145

Abstract

Oil and gas exploration is the process of searching, evaluating, and identifying locations beneath the Earth's surface that have the potential to contain oil and natural gas. In Indonesia, the exploration of oil and gas is regulated by Law Number 22 of 2001 concerning Oil and Natural Gas, which "regulates the management of oil and natural gas, including exploration, production, and management of oil and natural gas resources in Indonesia." Indonesia has many companies involved in oil and gas exploration and production, one of which is PT Chevron. The implementation of Security Risk Management based on the 1945 Constitution in the Oil and Gas Exploration Phase at PT Chevron is a strategic step in ensuring operational safety and security in accordance with the principles of the Indonesian constitution. The 1945 Constitution emphasizes the importance of natural resources for national interests. Chevron, as an oil company operating in Indonesia, must comply with regulations and make maximum contributions to the development of the economy and welfare of local communities. Chevron is committed to improving the welfare of local communities through programs for economic development, health, education, and infrastructure. The involvement of the community in the decision-making process is also a key focus for this company.
Pengaruh Modal Kerja dan Perputaran Piutang terhadap Profitabilitas Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar Di BEI Tahun 2020-2022 Stephanie Anni Melissa
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): 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.v1i2.146

Abstract

Companies in the food and beverage sector that are listed on the Indonesian Stock Exchange have the same goal as any other company: to maximize earnings. Working capital management and accounts receivable turnover are critical factors that might affect a company's financial performance in this setting. Previous studies have shown that improved management of a company's working capital and receivables may lead to increased earnings. Listed businesses in the food and beverage subsector on the IDX will have their working capital and receivables turnover assessed for their impact on profitability from 2020 to 2022. A quantitative research technique grounded on descriptive methodology is used in this study. The food and beverage industry had a number of IPOs between 2020 and 2022 on the IDX. As supplementary resources, we rely on www.idx.co.id and the company's annual financial report. We used a multiple linear regression test to examine the data and determine the impact of working capital and receivables turnover on profitability at the same time. Data shows that between 2020 and 2022, receivables turnover and working capital together have a major impact on the profitability of IDX-listed food and beverage subsector firms. Improved management of working capital and receivables may lead to higher profitability, according to the research. Future studies should include a larger sample size and more factors to better advise organizational management on financial decision-making.
Analisis Pengelolaan Sumber Daya Alam Sebagai Sumber Pendapatan Ekonomi Masyarakat Lokal di Sempadan Sungai Rungan Kota Palangka Raya: Analysis of Natural Resource Management a Resource Nawan Kurniawan; Riki Cahyadi; Phebe Tamariska; Dedi Takari
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): 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.v1i2.147

Abstract

The Rungan River area in Palangka Raya City has abundant natural resources potential, including fisheries, agriculture, and other resources. The local community heavily relies on these natural resources as their main source of livelihood. This research examines the management of natural resources in the area as a source of economic income for the local community by combining descriptive and qualitative methods. The research findings show that the community possesses local wisdom in managing and preserving natural resources, such as Pasah Patahu, Santo Nazar, and technology-based management. However, there are still challenges, such as suboptimal utilization of natural resources, lack of support from the government and related institutions, and underutilization of technology. Further efforts from various parties are needed to optimize the management of natural resources in order to sustainably increase the economic income of the local community.
Pengaruh Debt to Equity Ratio, Firm Size dan Net Profit Margin Terhadap Kinerja Keuangan Perusahaan Pada Perusahaan Sub Sektor Perbankan Yang Terdapat Pada Bursa Efek Indonesia Periode Tahun 2020 - 2022 Fatah Nur Abdul Aziz; Diana Puspitasari; Suhita Whini Setyahuni; Amalia Nur Chasanah
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): 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.v1i2.148

Abstract

Financial performance analysis is analysis that used to measure company achievement from financial segment. this study purposes is to asses the impact of financial ratio, firm size and net profit margin to financial performance in banking sub-sector companies listed on Indonesia Stock Exchange Period 2020 - 2022. This research utilizes secondary data obtained from a sample of 45 companies. The analytical methodology employed in this study is descriptive analysis, normality test, hetroscedasticity, autocorelation, multicollinearity, multiple linear regression, coefficient of determination and F test from SPSS statistics 25 as the analytical instrument. The result found in this study show that Net Profit Margin variable has an influence on Return on Assets, meanwhile the Debt to Equity Ratio dan Firm Size variable does not exert influence Return on Assets
Analisis Kinerja Realisasi Anggaran Pendapatan dan Belanja Daerah Pada Pemerintahan Kabupaten Magelang Tahun 2018-2022 Najla Aulia Nur Ramadhianti; Sherindea Permata Agita; Meylisa Eka Putri; Yusni Kartika Cahyaningtyas; Herlina Manurung
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): 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.v1i2.150

Abstract

With regard to the ratio of fiscal decentralization, effectiveness of PAD, regional financial efficiency, and compatibility of regional spending, this study intends to analyze the regional financial performance of Magelang Regency. This study examines the financial position of the Magelang Regency Government from 2018 to 2022 using quantitative descriptive analysis. According to the decentralization degree ratio analysis, the Magelang Regency Government Budget generates high revenue figures, with an average decentralization rate of 97.50% between 2018 and 2022. According to the variance analysis, the expenditure performance of the Magelang district government in general can control the budget, so that it can achieve an average surplus of Rp. 755,037,801,786.6 (remaining after budget calculation) between 2018 and 2022. According to the variance analysis, the expenditure performance of the Magelang district government in general can control the budget, so that it can achieve an average surplus of Rp. 755,037,801,786.6 (remaining after budget calculation) between 2018 and 2022. The Magelang Regency Government spent 93.09% of its total budget on direct expenditures in 2018–2022, while only 1.39% was allocated for indirect expenditures. Based on the analysis of expenditure efficiency, the efficiency level of the Magelang Regency Government for the 2018–2022 fiscal year can be assessed as efficient, with an average of 98.85%. Annual operating expenses for the short term are still prioritized by the Magelang Regency Government over capital expenditure for long-term growth in its regional budget.
Analisis Pengaruh Harga, Kualitas Produk, dan Kualitas Pelayanan terhadap Keputusan Pembelian Produk pada PT. Multi Usaha Semarang Bagus Kusuma Ardi; Yulianita Wirasaputra
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): 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.v1i2.152

Abstract

This research aims to analyze the influence of price, product quality and service quality on purchasing decisions. The population in this study was 400 people. The sample in this study was 80 using the Slovin formula. The sampling method used in this research was accidental sampling. The analysis method used is multiple linear. Hypothesis testing uses a 5% degree of freedom. The results of the reliability and validity tests show that all question items are reliable and the constructs are valid, besides that the regression meets the model fit. Hypothesis testing showed that price (X1) had a significant positive effect on purchasing decisions(Y), so hypothesis 1 was accepted. Product quality(X2) has a significant positive effect on purchasing decisions(Y), so hypothesis 2 is accepted. Service quality(X3) has a significant positive effect on purchasing decisions(Y), so hypothesis 3 is accepted.
Analisis Hubungan Inflasi dan Pertumbuhan Ekonomi Prima Lestari Situmorang; Riris Lawitta Maulina Siahaan
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): 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.v1i2.158

Abstract

This article is written because of the complex relationship between Inflation and economic growth and their often mutual influence on each other. At low and stable inflation rates, inflation can have a positive impact on economic growth. Moderate inflation often reflects strong demand in the economy, which encourages firms to increase production and investment. However, when hyperinflation occurs, it can damage the economy. this article is a literature review of various scientific articles on the relationship between inflation and growth. The data collection method is by document method and analyzed descriptively. From the articles reviewed, various findings were obtained stating that the relationship between inflation and economic growth is strongly influenced by the inflation rate, inflation expectations, and other macroeconomic conditions. Moderate and stable inflation tends to support economic growth, while high and uncontrolled inflation has significant negative effects. Prudent monetary policy is essential to keep inflation within limits that can support sustainable economic growth. To stabilize the economy, the role of the Central Bank is needed in controlling the money supply so that it does not decrease the value of money.
Analisis Pengaruh Fee Audit, Audit Tenure, Rotasi Audit dan Reputasi KAP terhadap Kualitas Audit: Studi pada Perusahaam Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2023 Violetta Rifqi Agastya; Vania Belva Abidah Ardelia
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.v1i2.193

Abstract

The purpose of this study was to determine the effect of fee audit, audit tenure, audit rotation, and KAP reputation on audit quality. The research population is all manufacturing companies listed on the Indonesia Stock Exchange. The sample consisted of 22 manufacturing companies that met the predetermined criteria to be sampled throughout the study period. The sampling methodology used in this study is purposive sampling. The methodology used for data analysis in this study is logistic regression analysis. Secondary data in the form of the company's annual financial statements obtained from the official website of the Indonesia Stock Exchange (IDX) and each sample company were used for this study. The data collection process includes documenting information and analysis using the SPSS 25 application program. The research results show that audit fees have a positive but not significant effect on audit quality, audit tenure has a statistically insignificant negative impact on audit quality, audit rotation has a statistically significant positive impact on audit quality, and KAP reputation has a statistically significant positive impact on audit quality, according to the research findings.

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