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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 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.
Pengaruh Kewajiban Kepemilikan NPWP Berstatus PKP, Pemeriksaan Pajak, Penagihan Pajak, dan Kepatuhan Wajib Pajak terhadap Penerimaan Pajak Penghasilan Badan pada Kantor Pelayanan Pajak Pratama di Wilayah Kabupaten Ngawi Andira Amalia Faradila; Hedi Pandowo; Koerniawan Dwi Wibawa
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.v1i3.363

Abstract

Income tax is one of the tax revenues whose revenues dominate tax revenues at KPP Pratama Ngawi, one of which is corporate income tax. The purpose of this study is to test the influence of ownership of Taxpayer Identification Number (NPWP) with PKP status, tax checking, tax collection and taxpayer compliance with corporate income tax revenue. The 4 variables studied include ownership of the Taxpayer Identification Number (NPWP) with PKP status, tax checking, tax collection and taxpayer compliance as independent variables and corporate income tax revenue as a dependent variable. This study was tried at the Primary Tax Service Office located in the Ngawi area. The study employs multiple linear regression analysis as well as hypothesis testing. The data used comes from primary data. The procedure for taking illustrations used is purposive sampling with illustration measurements using the formula slovin alpha 10%. The results of the study show that the obligation to own an NPWP with PKP status, Tax Collection, and Taxpayer Compliance have a significant negative effect on Corporate Income Tax. On the contrary, Tax Checking has a significant positive influence on Corporate Income Tax. Regarding this, it means that if it continues to be many tax auditors check taxes until corporate income tax revenues continue to increase
Analisis Strategi Pemasaran Untuk Mengoptilmalkan Penjualan Sapu Lidi Dari Pelepah Sawit Dengan Menggunakan Metode Strengths, Weaknesses, Opportunities Dan Threats (SWOT) Di UMKM Mitra Bisnis Fadil Iqbal; Wirda Novarika; Mahrani Arfa
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.v1i3.381

Abstract

The aim of this research is to find out the strategies used to increase sales of broom sticks from palm fronds based on the SWOT method. To find out what indicators were studied in the research on marketing strategies for broom sticks from palm fronds using the SWOT method. This research uses a quantitative method where in When data collection is carried out using the Quantitative method, a questionnaire will be distributed containing indicators related to the SWOT method. Meanwhile, in data processing, data analysis will be carried out using quantitative methods, namely in the form of calculating the weight of the values ​​obtained in the questionnaire distributed to the marketing department in the MSME Business Partners. From the results of data processing, it was found that the Internal Factor Analysis Summary (IFAS) of strength and weakness factors had a score of 2.99 and the External Factor Analysis Summary (EFAS) above obtained a score of 2.79. From the matrix above, it is known that IFAS is in cell II and EFAS is in cell IV, which means that the strategy will refer to growth or development.
Pengaruh Upah Minimum, Nilai Tukar Petani, dan Inflasi Sektoral terhadap Kemiskinan di Pulau Jawa Irma Ismawati; Syarwani Canon; 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.v1i3.382

Abstract

The phenomenon of poverty often occurs in every country, especially in developing countries. The level of poverty in a country depends on two main factors, namely the average level of national income and the width of the income distribution gap. Poverty cannot only be measured through income national per capita because per capita income calculates the average income of people in a country. The high level of per capita national income in a country, if the distribution of income is unequal then the level of poverty in that country cannot be avoided, and vice versa, no matter how equal the distribution of income in a country is, if the average level of national income is low, then poverty will also become more widespread. This research aims to determine the effect of minimum wages, farmer exchange rates, and inflation in the primary sector, secondary sector and tertiary sector on poverty on the island of Java. This research uses quantitative research methods using secondary data sourced from the Central Statistics Agency (BPS), using panel data analysis techniques. In this research, it was found that economic factors such as the Provincial Minimum Wage (UMP), Farmer Exchange Rate (NTP), and the inflation rate had a significant influence on the poverty level on the island of Java in the 2017-2022 period.
Pengaruh Pembiayaan Qardhul Hasan terhadap Pertumbuhan Ekonomi Masyarakat Desa Padang Garugur Jae Kecamatan Aek Nabara Barumun Kabupaten Padang Lawas Heriyanti Pasaribu; Enni Efrida Nasution; Aminah Lubis
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.v1i3.392

Abstract

This research aims to: (1) determine the effect of qardhul hasan financing on the economic growth of the people of Padang Garugur Jae village, Aek Nabara Barumun District, Padang Lawas Regency. (2) find out whether there is a significant influence between qardhul hasan financing on the economic growth of the people of Padang Garugur Jae village, Aek Nabara Barumun District, Padang Lawas Regency. Based on the research results, it can be concluded that: 1) The influence of qardhul hasan financing on empowering the economic growth of the Padang Garugur Jae village community, Aek Nabara Barumun District, Padang Lawas Regency can be seen from the results of the t-test on the qardhul hasan financing variable, tcount<ttable or 1.047<2.007 which shows Ho is rejected and Ha is accepted. The decision to reject Ho means that there is a significant positive relationship or influence between qardhul hasan financing and the economic growth of the Padang Garugur Jae village community. 2) The significant influence of qardhul hasan financing on the economic growth of the people of Padang Garugur Jae village, Aek Nabara Barumun District, Padang Lawas Regency can be seen from the results of the influence percentage of 82.7%. This shows that this financing has contributed greatly to the economic growth of the Padang Garugur Jae village community, especially small and medium businesses.
Analisis Laporan Keuangan dalam Mengukur Kinerja Keuangan Perusahaan di Bursa Efek Indonesia : Studi Kasus pada PT. Unilever Indonesia, Tbk Periode 2019-2023 Shafira Yumna Paramitha; Edi Wibowo
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.v1i3.393

Abstract

Unilever Indonesia, Tbk is one of the largest companies listed on the Indonesia Stock Exchange (BEI). The problem in this research is how the financial performance of PT. Unilever Indonesia, Tbk in 2019-2023 based on liquidity ratios, solvency ratios, activity ratios and profitability ratios. The purpose of this research is to analyze the performance conditions of PT. Unilever Indonesia, Tbk in 2019-2023 based on liquidity ratios, solvency ratios, activity ratios and profitability ratios. This research is a type of case study research at PT. Unilever Indonesia, Tbk for the 2019-2023 period. The type of data used is quantitative data. The data source used is secondary data, in the form of PT's balance sheet and profit and loss report. Unilever Indonesia, Tbk. The results of the liquidity ratio, an average current ratio of 61.75%, indicate quite good conditions. The average quick ratio is 41.86%, indicating unfavorable conditions. The average cash ratio is 5.37%, indicating unfavorable conditions. The results of the solvency ratio, the average debt to asset ratio is 77.11%, indicating very good conditions. The average debt to capital ratio is 3.39%, indicating unfavorable conditions. The activity ratio results show that the average fixed asset turnover ratio is 4.06 times, indicating unfavorable conditions. The average total asset turnover ratio is 2.14 times, indicating unfavorable conditions. The results of the profitability ratio, an average return on assets of 31.80%, indicate very good conditions. The average return on equity was 138.96%, indicating very good conditions. The average gross profit margin was 49.83%, indicating very good conditions. The average net profit margin is 14.78%, indicating good conditions.

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