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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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System for Management of Sign on Ship Crew Sealing Books at the Batam KSOP Office at PT. Putra Anambas Shipping Batam Rolina Berutu; Dirhamsyah Dirhamsyah; Fadiyah Hani Sabila
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.v1i2.197

Abstract

The purpose of this paper is to study how the management process sign on in the ship seaman’s book PT. Putra Anambas Shipping Batam. The process begins with an order from the owner that there will be a crew change, and then proceeds to the KSOP Khusus Batam Office. As for the problem, the problem faced in the sign on crew book process is the late information from the owner to sign on the ship's seaman’s book. As a result, when the ship is to depart, the crew's book has not been signed, which results when the boat is to leave and the sailor's books have not been sign on thus hindering the clereance process. Cooperation and good coordination between the shipping company and the relevant authorities in the sign on book activities of the seafarers is imperative for the smooth handling of crew documents.
Pengaruh Kompleksitas Perusahaan, Ukuran Perusahaan, Reputasi KAP dan Opini Audit terhadap Audit Delay Nurul Sulistiyani; Artila Sayyidina Fasya
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.v1i2.208

Abstract

This research aims to evaluate the influence of company complexity, company size, KAP reputation, and audit opinion on audit delays in transportation sector service companies listed on the Indonesia Stock Exchange from 2018 to 2020. The background of this research is based on the importance of timeliness in submitting reports finance to maintain the trust of investors and other stakeholders. The research method used was purposive sampling with a sample of 66 companies which were analyzed using multiple regression using SPSS version 26 software. The research results showed that company complexity, company size and KAP reputation did not have a significant influence on audit delay, while audit opinion showed an influence. which is significant. The conclusions of this research indicate that although factors such as complexity and company size are often considered to influence audit delay, in the context of transportation sector companies, only audit opinion shows a significant correlation. This shows the need for companies to focus more on the quality of financial reports and transparency to reduce audit delays. These findings are expected to provide insight for companies, auditors and regulators in efforts to increase the efficiency of the audit process and the timeliness of financial reporting.
Efektivitas Pengendalian Internal Pada Praktik Akuntansi Sebagai Upaya Mitigasi Dan Deteksi Terhadap Fraudulent Pada Perusahaan Fatwa Nabila F.E; M. Rakha Rafiansyah Rizq
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.v1i2.213

Abstract

This study aims to examine the influence of Internal Control Effectiveness and Accounting Practices on the level of Fraudulent Activities within companies. The data analysis reveals that both independent variables have a significant impact on the dependent variable. The Internal Control Effectiveness shows a positive and significant correlation with Fraudulent Activities, while Accounting Practices exhibit a negative and significant correlation. Partial T-tests confirm that each variable individually affects Fraudulent Activities. Additionally, the simultaneous F-test indicates that Internal Control Effectiveness and Accounting Practices together have a significant impact on Fraudulent Activities. Multicollinearity and heteroscedasticity tests show no serious issues related to classical assumptions, and the autocorrelation test indicates no autocorrelation in the model residuals. These findings suggest that improving internal controls and accounting practices can significantly reduce the risk of fraud within companies.
Pengaruh Penerapan Green Accounting,Kinerja Lingkungan, dan Profitabilitas Terhadap Kinerja Keuangan Dengan Tata Kelola Perusahaan Sebagai Variabel Moderasi Aliyyah Fitriyani; Musa Said Sungkar
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.v1i2.228

Abstract

Penelitian ini bertujuan untuk mengekplorasi hubungan antara penerapan green accounting, kinerja lingkungan, kinerja keuangan, profitabilitas dengan mempertimbangkan peran tata kelola Perusahaan sebagai variable moderasi. Populasi penelitian terdiri dari Perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2022. Metode purposive sampling digunakan untuk memilih 32 perusahaan yang di anggap representative dari populasi, dan analisis berganda dilakukan menggunakan perangkat lunak SPSS 25 untuk menghasilkan data. Hasil penelitian menunjukan bahwa penerapan green accounting,kinerja lingkungan, dan profitabilitas secara positif dapat mempengaruhi kinerja keuangan Perusahaan. Implikasi dari penelitian ini adalah untuk memberi wawasan lebih kepada para pemangku kepentingan, serta memberikan panduan kepada Perusahaan dan investor tentang manfaat penerpan green accounting dan memperbaiki kinerja lingkuangan dengan memperhatikan tata Kelola Perusahaan.
Pentingnya Pengetahun Perpajakan dan Kesadaran Masyarakat dalam Membayar Pajak Guna Membantu Kestabilan Ekonomi di Indonesia Fathiya Syahidah Nasution; Dian Zahra Syahfitri Lubis; Hikmah Indri Yani Harahap; Dini Vientiany
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.v1i2.237

Abstract

The purpose of this research is to find out the importance of taxation knowledge and public awareness in paying taxes to help stabilize the economy in indonesia. taxes are mandatory levies in the form of money that comes from the people and is given to the state government. So, taxes are an obligation for all Indonesian people so that the state is able to gain revenue and carry out development. this research uses qualitative by analyzing previously published documents on the research topic being studied. By having sufficient knowledge about taxation, people will better understand the importance of paying taxes as an obligation that must be fulfilled for the development of the country. In addition, public awareness in paying taxes will also help in reducing the level of tax violations and increasing tax compliance. Therefore, the role of education and socialization regarding taxation and increasing public awareness in paying taxes needs to be continuously improved to achieve the goal of optimal tax revenue in Indonesia.
Analisis Pengelolaan Dana Desa Terhadap Kinerja Perangkat Desa Dalam Aspek Efektivitas dan Efesiensi Pada Desa Banjarejo Kecamatan Batanghari Kabupaten Lampung Timur Amalia Ramadhani; Erni Eka Setiawati; Muthie Apriyanti; Nurul Syamsiyah; Carmidah Carmidah
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 3 (2024): 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.v1i3.239

Abstract

This research aims to analyze village financial management in terms of efficiency and effectiveness based on the performance of the village head in Banjarejo Village, Batanghari District, East Lampung. Village officials should be transparent in managing the village budget APBD in accordance with the principles of accountability, participation and budget responsibility. Village financial management includes planning, implementation, management and reporting stages. The village head's performance is measured using indicators of productivity, service quality, participation, responsibility and accountability. The number of research methods used is explained, and the research subject is the Head of Banjarejo Village. Primary data was obtained through direct interviews with village heads, while secondary data was obtained from books. Good and fair forecasts are made based on budget figures and determination of village income and expenditure in 2022 and 2023. The research results show that productivity reaches 100% in 2022 and 2023, which means the village head's performance is effective. The efficiency level which reaches 100% in 2022 shows good performance, but falls to 89% in 2023 which shows good performance. This situation shows that village fund management must be improved for the success of village funds.
Systematic Literature Reviews : Analisis Pajak, Tunneling Insentive dan Exchange Rate Terhadap Keputusan Tranfer Pricing Perusahaan Syafira Salsabilla; Linggar Sekar Kemuning; Dien Noviany Rahmatika
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 3 (2024): 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.v1i3.284

Abstract

Transfer pricing is a pricing policy for transactions between parties with a special relationship. However, multinational companies often use transfer pricing to reduce the overall taxation of the multinational group. The purpose of this study is to review the literature using the systematic literature review (SLR) method, considering various aspects such as the impact of taxes, tunneling incentives and exchange rates on transfer pricing decisions of manufacturing companies discussed in previous studies. 60 journals from different sources were used in this study. The method used in this study is the SLR method (Systematic Literature Review Method). This study was conducted over several years to provide a performance evaluation. Therefore, this paper conducted a systematic literature review to find out which methods were used to analyze the impact of taxes, tunneling incentives and exchange rates on transfer pricing decisions of manufacturing companies.
Analisis Kepuasan Generasi Z Terhadap Layanan E-Commerce Erwin Permana; Dela Setia Cahyani; Famita Wijayanti; Syamsurizal Syamsurizal
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.v1i2.312

Abstract

Generation Z is a generation that was born and developed along with the development of digital technology. Generation Z has unique preferences in online shopping with a tendency to choose convenience and affordability. This creates challenges and opportunities for e-commerce players. This research aims to analyze Generation Z's satisfaction with e-commerce services. The research was conducted using a qualitative descriptive approach. Data comes from search results on various digital bases and related official publications. The research results show that Generation Z pays attention to affordable prices as well as high ease of access, product quality, lots of discounts, varied payment method choices, guarantees and speed of delivery. Apart from that, satisfaction with service for a product for Generation Z from e-commerce is obtained because of the efficiency and practicality when shopping offered by e-commerce. With all the convenience provided, as well as efficiency and time effectiveness, e-commerce is considered the right solution in finding needs for Generation Z. Therefore, it is not surprising that more and more platforms are emerging that are used to facilitate the purchase and sale of products or services via the internet. This e-commerce trend has also caused several shops to lose competition and close. This shows that e-commerce is an option for Generation Z, and they are satisfied with the service and convenience provided.
Analisis Pemanfaatan Entertainment Drama Korea Sebagai Strategi Pemasaran Produk Lokal Merek Kopiko Erwin Permana; Deani Nabila Faiza; Novita Sari Dewi; Syamsurizal Syamsurizal
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 3 (2024): 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.v1i3.314

Abstract

Kopiko's positive reputation as a global brand is a consideration for PT Mayora Indah Tbk in innovating its marketing by choosing a product placement strategy. Product placement is a form of brand placement, product packaging or certain logos that are integrated with the film plot. PT Mayora Indah Tbk chose to market Kopiko in Korean drama series considering that Korean dramas are currently popular and have many fans in the world. This research aims to analyze the use of Korean drama entertainment as a marketing strategy for local Kopiko products. The research was conducted using a descriptive qualitative approach. Data comes from search results in various official publications and relevant digital databases. The research results show that the product placement that appears in the drama is done by inserting advertisements naturally in an effort to touch the thoughts and feelings of the audience by clearly displaying the product, brand and logo of the Kopiko candy. Product placement in popular dramas accompanied by the attractiveness of the actresses involved can arouse curiosity in potential consumers to find out more about the product that appears. Kopiko's first appearance in the Korean drama entitled 'Vincenzo', followed by other Korean dramas, became a hot topic of conversation on social media. Indonesian people seem enthusiastic about the emergence of Indonesian brands and quite a few feel proud because local products appear in Korean dramas which have recently been in great demand by people from various parts of the world.
Systematic Literature Review: Pengaruh Audit Laporan Keuangan dan Peran Internal Audit terhadap Kualitas Laporan Keuangan Fianda Prathitaningtyas; Manda Azalia Nur Raissa; Dien Noviany Rahmatika
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 3 (2024): 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.v1i3.320

Abstract

The purpose of this study is to understand the impact of the role of internal audit and financial statement audits on the quality of financial statements. Internal audit has the task of internal supervision, needed by the company in order to understand the quality of financial statements so that the company can monitor the development of the company. In managing the company, the most effective and efficient mechanism for managers is disclosure in financial reporting. This research method is conducted with SLR (Systematic Literature Review) which is used to evaluate and review all research. Data searches were conducted using the Publish or Perish application which accessed the Google Scholar, Semantic and Crossref databases and resulted in 47 journals to be reviewed. The result is that internal audit and financial statement audit have a positive impact on the quality of financial statements.

Page 3 of 21 | Total Record : 210

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