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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 Pendapatan Asli Daerah, Ukuran Pemerintah, dan Belanja Pemerintah Terhadap Pelaksanaan Internet Financial Reporting Pemerintah Provinsi di Indonesia Sri Wahyuni Wulandari; Erna Sulistyowati
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.v1i3.397

Abstract

Internet financial reporting is crucial to raising public confidence and is one of the ways to maintain clean and good governance. The government has issued regulations on Internet Financial Reporting but has not been fully implemented by the district/city and province governments. Earlier studies indicated that local real income (PAD), government size, and regional spending influenced the implementation of Internet Financial Reporting but the results were inconsistent. The study aims to find out the impact between PAD, government size, and regional spending on the implementation of Internet Financial Reporting. The samples in this study consisted of 33 data obtained using purposive sampling techniques from 38 provinces, with observation time ranges from 2020 – 2022. The analysis of this study uses a double linear regression method using SPSS 22 software. Research results show that PADs and government measurements influence Internet Financial Reporting, but regional spending has no influence over the implementation of Internet financial reporting by the provincial government in Indonesia.
Association of Corporate Performance and Supply Chain Management: A Competitive Advantage Perspective Wahyu Anggit Prasetya; Fira Sofana Tuzzahrok; Rochiyati Murniningsih
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.v1i2.418

Abstract

The purpose of this study was to examine the effect of supply chain management on company performance with competitive advantage as a mediating variable in Micro, Small and Medium Enterprises (MSMEs). The sample in this study used culinary SMEs as the object of research. While the method used in sampling is purposive sampling. Samples were taken as many as 344 respondents with the criteria of culinary SMEs in Magelang Regency which had a minimum workforce of 5 people and the business was over 2 years old. The analytical tool used is path analysis using SmartPLS 3.0 software. The results show that supply chain management and competitive advantage partially have a positive effect on company performance, supply chain management has a positive effect on competitive advantage, and competitive advantage has an effect on company performance, and competitive advantage can mediate supply chain management relationships on company performance.
Pengaruh Profitabilitas, Keputusan Investasi, Kebijakan Hutang, dan Market Value Added Terhadap Nilai Perusahaan pada Perusahaan Makanan dan Minuman Enjeli Puspita Sari; Hari Setiono; Muhammad Bahril Ilmiddaviq
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.v1i3.421

Abstract

This research aims to examine the influence of profitability, investment decisions, debt policy, and market value added on company value in food and beverage companies listed on the Indonesian Stock Exchange. The population used in this research is food and beverage companies listed on the Indonesia Stock Exchange (BEI) in the 2021-2023 period. Sample selection used purposive sampling, based on the purposive sampling method, 39 data were obtained from 13 samples that met the criteria with data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The data analysis technique uses multiple linear regression analysis with SPSS (Statistical Product and Service Solutions) tools. The research results show that profitability, investment decisions, debt policy, and market value added have a positive and significant effect on company value.
Pengaruh Market Value Added, Basic Earning Power, Return On Investmen Terhadap Return Saham dengan Corporate Social Responsibility sebagai Variabel Moderasi Septiana Irma Nugraheni; Hari Setiono; Nurdiana Fitri Isnaini
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.v1i3.423

Abstract

This study aims to examine the effect of MVA, BEP and ROI on stock returns with CSR as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange. The population used in this study were food and beverage companies listed on the Indonesia Stock Exchange for the period 2021-2023. The sample selection used purposive sampling. Based on purposive sampling, 39 data were obtained from 13 samples that met the criteria with data obtained from the official website of the Indonesia Stock Exchange (www.idx.co.id). The data analysis technique used multiple linear regression analysis with SPSS (statistical product and service solutions) tools. The results of this study indicate that MVA has no effect on stock returns, BEP and ROI has an effect on stock returns, CSR is able to moderate MVA and BEP on stock returns, CSR does not moderate ROI on stock returns.
Pengaruh Ketersediaan, Efektivitas dan Kemudahan Penggunaan QRIS terhadap Keputusan Pembelian : (Studi pada Organisasi GMNI (Gerakan Mahasiswa Nasional Iindonesia) Mojokerto) Adhe Sarah Ris Dwinomo; Nur Ainiyah; Nurdiana Fitri Isnaini
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.v1i3.424

Abstract

This study aims to determine the effect of availability, effectiveness and ease of use of Qris on purchasing decisions. The method in this study uses a quantitative approach with descriptive analysis. The data used is primary data and analyzed using the SemPLS 4 method. The object used is members of the GMNI (Indonesian National Student Movement) organization. The results of this study are partially the availability, effectiveness and ease of use of Qris have an effect on purchasing decisions for members of the GMNI organization.
Pengaruh Environmental, Social, and Governance (ESG) terhadap Financial Performance : Peran Struktur Kepemilikan sebagai Variabel Pemoderasi Hidayatul Aisyah Nur Rohman; Nur Ainiyah; M.Bahril Ilmidaviq
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.v1i3.425

Abstract

This study aims to examine the impact of each ESG (environmental, social, governance) aspect on the financial performance of mining companies listed on the Indonesia Stock Exchange, with ownership structure proxied by managerial ownership as a moderating variable. This quantitative research employs purposive sampling, resulting in a sample of 10 mining companies listed on the IDX for the period 2019-2023. Data analysis was conducted using SPSS version 22 with multiple linear regression and Moderate Regression Analysis (MRA) methods. The results show that both partially and simultaneously, all ESG variables affect financial performance, though the social aspect has a negative impact. Additionally, managerial ownership is proven to moderate the relationship between ESG aspects and financial performance.
Analisis Pengaruh Profitabilitas dan Corporate Social Responsibility pada Nilai Perusahaan Manufaktur Subsektor Food and Beverage Periode 2018-2022 Ni Luh Ayu Febrianti; Dian Nirmala Dewi; Evi Yuniarti
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.v1i3.449

Abstract

The aim of this research is to examine the effect of Profitability projected by Return On Assets (ROA), Return On Eiquiity (ROEi) and Corporatei Social Reisponsibility (CSR) on Company Valuiei in thei food and beiveiragei suibseictor for thei 2018-2022 peiriod. Thei statistical popuilation for this reiseiarch is all food and beiveiragei suibseictor manuifactuiring companieis listeid on thei Indoneisia Stock Eixchangei in 2018-2022. Thei puirposivei sampling meithod was uiseid to seileict sampleis and 27 companieis weirei seileicteid as reiseiarch sampleis. Thei data analysis uiseid is deiscriptivei analysis followeid by classic hypotheisis teisting incluiding normality teist, muilticollineiarity teist, heiteirosceidasticity teist and auitocorreilation teist. Thei reisuilts of this reiseiarch show that profitability projeicteid by ROA, ROEi and CSR can simuiltaneiouisly (simuiltaneiouisly) influieincei company valuiei. Thei partial reiseiarch reisuilts show: (1) ROA has an eiffeict on company valuiei with a significancei leiveil of 0.031 < 0.05 (2) ROEi has no eiffeict on company valuiei, this is shown with a significancei leiveil of 0.060 > 0.05 (3) CSR as meiasuireid by CSRDI influieincei on company valuiei with a significancei leiveil of 0.048 <0.05.
Pengaruh Lingkungan Kerja, Komitmen Organisasi, dan Emotional Intelligence terhadap Organizational Citizenship Behavior: (Studi pada Karyawan PT Berau Karetindo Lestari Jakarta Selatan) Sopiyatul Mukaromah; Zulvia Khalid
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.v1i3.452

Abstract

Organizational citizenship behavior is an important factor for company progress, because it is voluntary behavior outside the official job description and can increase company effectiveness and efficiency. This study aims to analyze the influence of Work Environment, Organizational Commitment, and Emotional intelligence on Organizational citizenship behavior at PT Berau Karetindo Lestari South Jakarta. This research is a quantitative study with a sample size of 110 respondents. The sampling method uses probability sampling with simple random sampling technique. Data was collected through a questionnaire with a Likert scale which was processed using Microsoft Excel 2007 software and SPSS Version 26 software. The data analysis used is correlation and multiple linear regression analysis. The results of this study indicate that Work Environment has a positive and significant effect on Organizational citizenship behavior, Organizational Commitment has a positive and significant effect on Organizational citizenship behavior, Emotional intelligence has a positive and significant effect on Organizational citizenship behavior, and Work Environment, Organizational Commitment, and Emotional intelligence simultaneously have a positive and significant effect on Organizational citizenship behavior.
Peranan KSP Kopdit Pintu Air dalam Pengembangan Usaha Mikro Kecil dan Menengah (UMKM) di Cabang Maumere Viktorius Densius Moa Mori; Henrikus Herdi; Paulus Libu Lamawitak
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.v1i3.459

Abstract

The research aimed to analyze the role of KSP Kopdit Pintu Air in the development of Micro, Small, and Medium Enterprises in the Maumere Branch. The research method employed a qualitative descriptive analysis approach. The data collection methods included observation, interviewes, and documentation. The data sources used in this research were both primary and secondary data. The research involved 7 informants, including 3 employees of KSP Kopdit Pintu Air and 4 micro, small, and medium enterprise (UMKM) actors. The research’s results indicated that KSP Kopdit Pintu Air played a role in providing capital for micro, small, and medium enterprises. The also act as marketing facilitators, aiding members in promoting their business results. However, it’s important to note that KSP Kopdit Pintu Air did not offer entrepreneurship training, seminars, or workshops for their members. Additionally, the mentoring provided to member businesses was limited to monthly meetings for motivation, and the financial facilitators had not received training in financial management.
Analisis Penerapan Akuntansi Biaya Lingkungan pada Industri Pabrik Tahu Super Jaya Christianus Tomy Saputra; Wilhelmina Mitan; Pipiet Niken Aurelia
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.v1i3.463

Abstract

This research aims to determine the application of environmental cost accounting in the Super Jaya tofu factory industry. This research uses qualitative methods. In this research, the data sources used are primary data and secondary data. The data collection technique uses observation, interviews and documentation. By conducting direct interviews with the owners of the Super Jaya tofu factory industry. The data analysis technique uses data collection, data reduction, data presentation, conclusions and data verification. The research results obtained from the application of environmental cost accounting are still not effective because they have not prepared financial reports and have not implemented cost accounting in presenting financial reports because the costs traced are only general costs related to the tofu production process. Such as raw material costs, labor costs, general capital costs and special capital costs, while the costs for waste management are only labor costs for the filtering section and environmental cleaning equipment costs.

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