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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 170 Documents
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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. 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.v1i2.312

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.
Pengaruh Lingkungan Kerja dan Dispilin Kerja terhadap Kinerja Karyawan pada PT. Upods Karya Indonesia Jakarta Zefanya Dewitha Yunica; Rosento Rosento
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.v1i3.322

Abstract

PT. Upods Karya Indonesia operates as an electronic cigarette manufacturer, focusing on product quality and details, promoting environmentally friendly vaping systems. The aim of the research is to determine the influence of the work environment and work discipline on employee performance at PT. Upods Karya Indonesia. With a research sample of 54 employees and primary data collection techniques, using the SPSS 20 multiple linear regression data analysis method. The results of the partial hypothesis test (T Test) work environment t value > t table 3,800 > 2,008 significance value 0.00 < 0.05 meaning the work environment has an influence and significant impact on employee performance at PT. Upods Karya Indonesia, results of the partial hypothesis test (T Test) of work discipline t value > t table 6,073 > 2,008 significance value 0.00 < 0.05 meaning that work discipline has a significant and influential effect on employee performance at PT. Upods Karya Indonesia, results of simultaneous hypothesis testing (F Test) work environment and work discipline calculated f value > f table 53,270 > 3.18 significance value 0.00 < 0.05. It can be concluded that the work environment and work discipline simultaneously and significantly influence employee performance at PT. Upods Karya Indonesia.
Strategi Pemasaran Berbasis Digital Marketing dan Ragam Produk Pada UMKM Gendzo Garment Untuk Meningkatkan Minat Beli Serta Pengaruhnya PadaKeputusan Pembelian Konsumen Abdul Haris; Sibelawanti; Imroah Muflichah; Imelda Dian
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.v1i3.325

Abstract

Tujuan dari penelitian ini adalah, untuk mengetahui strategi pemasaran digital dan ragam produk yang cocok terhadap minat beli pada keputusan pembelian konsumen pada UMKM Gendzo Garment. Gendzo Garment merupakan salah satu UMKM yang bergerak dan melayani di bidang produksi tangan pertama dan beragam kebutuhan aksesoris yang berlokasi di Desa Kludan Kecamatan Tanggulangin. Metode penelitian yang digunakan yaitu kuantitatif dengan Teknik analisis data yang digunakan dalam penelitian ini adalah PLS-SEM yang diolah menggunakan SmartPLS 3.0. Kriteria dari sampel penelitian ini adalah konsumen yang telah membeli produk di Gendzo Garment sebanyak dua kali dan pelanggan setia Gendzo Garment sejak dua tahun lalu atau lebih. Instrumen penelitian ini yaitu kuesioner. Hasil dan pembahasan penelitian akan dibahas lebih lanjut.
Pengaruh Transfer Tunai Program Indonesia Pintar Dan Transfer Tunai Program Keluarga Harapan Dalam Mengatasi Kemiskinan di Provinsi Gorontalo Lisnawaty Paje; Muhammad Amir Arham; Fitri Hadi Yulia Akib
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.v1i3.327

Abstract

Lisnawaty Paje. 2024 "The Influence of the Smart Indonesia Program Cash Transfers and the Family Hope Program Cash Transfers in Overcoming Poverty in Gorontalo Province". Development Economics Study Program, Department of Economics, Faculty of Economics and Business, Gorontalo State University, With Supervisor I, Prof. Dr. Muhammad Amir Arham, M.E and Supervisor II Mrs. Fitri Hadi Yulia Akib, S.E, M.E. This research aims to determine the effect of cash transfers from the Smart Indonesia Program and the Family Hope Program on Poverty in Gorontalo Province. The data used in this research is secondary data obtained from the Central Statistics Agency and the Regional Government of Gorontalo Province for the 2018-2022 period. This research uses Panel Data Analysis using the Fixed Effect Model (FEM). The results of this research show (1) the Smart Indonesia Program Cash Transfer has a positive but not significant impact on poverty in Gorontalo Province. This is caused by inappropriate allocation and use of funds, limited beneficiary quotas so that not all underprivileged students receive assistance and there are still many individuals who have not been reached. (2) The Family Hope Program Cash Transfer has a negative but significant impact on poverty in Gorontalo Province. This is because the Family Hope Program has provided assistance to poor people to meet their basic needs, thus helping to reduce the burden of expenses they bear. As a result, many PKH participants can use their income for other purposes. In addition, the Family Hope Program has helped increase the income of poor people by providing financial assistance.
Pengaruh Kompetensi Manaj Erial Kepala Sekolah Dalam Meningkatkan Mutu Dan Kinerja Guru : SMP Darul Ulum 1 Peterongan Septian Ragil Anandita; Zaidatur Rizkiyah; Khotim Fadhli; Wisnu Mahendri
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.v1i3.331

Abstract

Management is important in all areas of life. With management, an organization's performance can run optimally. Likewise with educational institutions. With good management, an educational institution will be able to develop optimally as expected. In the world of education, the quality of school management will depend on a school principal who plays the role of manager and as a manager, the school principal has a big responsibility in managing, coordinating, mobilizing and harmonizing all educational resources in his school. This is where the essence is that the principal must be able to carry out the role of principal and have abilities in the field of school management. The principal is the administrator who holds the key to improving the progress of the school.
Pengaruh Kesadaran Agama, Kesadaran Sosial, dan Kemudahan Pembayaran Terhadap Tingkat Partisipasi Masyarakat Membayar Zakat Infaq Sedekah di Baznas Kabupaten Ponorogo Karina Sukma Handayani Putri; Ahmad Kudhori; Yopie Diondy Kurniawan
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.v1i3.362

Abstract

This study aims to analyze the influence of religious awareness, social awareness, and payment convenience on the level of public participation in paying zakat, infaq, and sadaqah (ZIS) at BAZNAS in Ponorogo Regency. The research method employed is quantitative, with data collection through questionnaires. Data analysis was performed using multiple linear regression. The results indicate that religious awareness negatively affects the level of public participation in ZIS payment. Meanwhile, social awareness and payment convenience have a positive influence on this participation level. These findings suggest that increasing social awareness and providing easier payment systems can encourage public participation in paying ZIS, while the factor of religious awareness requires further study regarding its negative influence. This research contributes to BAZNAS in Ponorogo Regency in formulating strategies to increase public participation in ZIS payment.

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