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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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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. 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.v1i3.452

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. 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.v1i3.459

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. 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.v1i3.463

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.
Peran Ukuran Perusahaan Sebagai Variabel Moderasi pada Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan Sub Sektor Transportasi dan Logistik Yang Terdaftar di Bursa Efek Indonesia Periode Tahun 2019-2023 Egariska Sari; Sri Rahayu
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.v1i3.465

Abstract

This study was conducted to examine the influence of GCG and CSR on company value with company size as a moderation variable. The sample selection technique in this study uses the purposive sampling method and was obtained from 20 transportation and logistics companies listed on the Indonesia Stock Exchange for the 2019 – 2023 period. The data analysis used in this study is multiple linear regression analysis using SPSS software version 25. Based on the results of the study, it can be concluded that managerial ownership and institutional ownership have no effect on the company's value, while the independent board of commissioners and CSR have a positive effect on the company's value. The size of the company is able to moderate managerial ownership and institutional ownership on the value of the company, but it is not able to moderate the influence of the independent board of commissioners and CSR on the value of the company. It is recommended that researchers further add other factors that affect the value of companies, as well as expand the scope of companies so that the sample will be more and more.
Pengaruh Pengetahuan Akuntansi dan Tingkat Pendidikan Terhadap Laporan Keuangan di Sekolah Menengah Pertama Swasta Wilayah Subrayon 05 Kabupaten Bekasi Siti Syafa'at; Dany Prio Hutomo
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.v1i3.476

Abstract

Developing countries are countries that value education, but in improving the quality of education services there are gaps in accounting information, such as financial reports which need attention and improvement in their services. The purpose of this study was to determine whether accounting knowledge and education level affect the quality of financial reporting at private secondary schools in Soubrayon 05 Bekasi Regency. This research is quantitative, with a population of twenty-nine schools in the region and sample data taken using a questionnaire according to purposive sampling technique with a total of 51 people. The data analysis technique used is multiple regression analysis, classical assumptions and hypotheses. The results of this study indicate that all are valid and reliable, with the accounting knowledge variable showing a significance value of 0.014 below 0.05, and the education level variable showing a significance value of 0.006 below 0.05, which means each is accepted and shows there is an influence on the quality of financial statements. The simultaneous test results also show a significance value of 0.011 below 0.05 where Accounting Knowledge and Education Level together have a significant effect on the Quality of Financial Statements.
Pengaruh Dimensi Fraud Diamond dan Religuisitas Terhadap Perilaku Kecurangan Akademik: (Studi Empiris pada Mahasiswa/I Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Nusa Nipa Maumere) Fransiska Trisnawati; Konstantinus Pati Sanga; Fransiscus De Romario
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.v1i3.484

Abstract

This research aims to analyze the influence of diamond fraud dimensions and religiosity on the academic fraudulent behavior of accounting students at the Faculty of Economics and Business, Nusa Nipa University, Maumere. This type of research is quantitative research with an associative approach. The sampling technique uses probability sampling, a type of stratified random sampling method, where the sample is determined and determined randomly by dividing the population into several sub-classes and semesters with a sample size of 84 people. The data collection technique used (google form) which was distributed to 84 respondents. Data analysis used multiple linear regression using the Statistical Package for the Social Sciences (SPSS) version 25. The results of this study showed that partially pressure did not have a significant and positive effect on academic cheating behavior. Opportunity does not have a significant and positive effect on academic cheating behavior. Rationalization has a significant and positive effect on academic cheating behavior. Ability does not have a significant and positive effect on academic cheating behavior. Religiousness does not have a significant and negative effect on academic cheating behavior. Simultaneously, the results of this research show that the variables pressure, opportunity, rationalization, ability and religiosity have a significant and positive effect on academic cheating behavior.
Analisis Pengaruh Modal Inti terhadap Profitabilitas dengan Mediasi Dana Pihak Ketiga Dan Kredit yang Diberikan pada Bank Perkreditan Rakyat di Indonesia Periode 2015-2023 Nindi Anggi Wardan; Sri Wahyuning; Eka Satria Wibawa; Dhevi Dadi Kusumaningtyas
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 4 (2024): Desember : 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.v1i4.532

Abstract

This study on profitability aims to analyze the effect of Core Capital on Profitability with the mediation of Third Party Funds and Credit Given at Rural Credit Banks in Indonesia for the period 2015-2023. The sample used in this study was 108 monthly data, selected using the purposive sampling method. The monthly data comes from the Indonesian Banking Statistics report published by the Financial Services Authority (OJK). The data analysis technique used is path analysis using multiple linear regression. The results of the study indicate that Core Capital has a significant positive effect on Third Party Funds, Core Capital does not affect Credit Given, Third Party Funds have a significant positive effect on Credit Given, Core Capital and Party Funds do not have a significant effect on Profitability, Credit Given does not have a significant effect on Profitability, Third Party Funds and Credit Given are unable to mediate the effect of Core Capital on Profitability and Credit Given is unable to mediate the effect of Third Party Funds on Profitability.
Analisis Penerapan Sistem Akuntansi Penerimaan dan Pengeluaran Kas pada PT X Rosa Amalia Rizki; Nanda Wahyu Indah Kirana
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 4 (2024): Desember : 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.v1i4.577

Abstract

PT X is a company in the field of national project construction. PT X's operational activities are sales of goods and installation services. The method used is descriptive qualitative. Cash receipts by PT X begin with the receipt of purchases of goods by the cashier which will then be submitted to the sales department to be recorded. The sales department will submit to the warehouse department. While cash disbursements begin with employees submitting checks as proof of expenditure to the cashier and then will be processed by the accounting staff. PT X's cash receipt accounting system is in accordance with the theory that requires cash receipts to have sales functions, cash functions, shipping functions, and accounting functions in them. In addition, PT X's cash disbursements are also in accordance with the theory that requires cash disbursements to have cash functions and accounting functions in them.

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