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Contact Name
SUKEMI KAMTO SUDIBYO
Contact Email
info@areai.or.id
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+6285642100292
Journal Mail Official
info@areai.or.id
Editorial Address
Perum Cluster G11 Nomor 17 Jl. Plamongan Indah, Kadungwringin, Pedurungan, Semarang, Provinsi Jawa Tengah, 50195
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Kota semarang,
Jawa tengah
INDONESIA
Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
ISSN : 30468752     EISSN : 30469422     DOI : 10.61132
Core Subject : Economy,
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.
Articles 210 Documents
Pelatihan Penyusunan Buku Kas Sebagai Peningkatan Mutu UMKM dalam Bidang Keuangan Dwi Kurniani; Nugraeni Nugraeni
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.v1i4.665

Abstract

UMKM is an economic platform for the community which is a basic component in the development of economic pillars starting from the lowest level, small and medium enterprises (UKM/UMKM) are types of companies in Indonesia which are owned by individuals or business entities in accordance with the criteria set by Law No. 20 of 2008. UMKM is able to defined as business run by individuals, households, or small-sized business entities. The classification of UMKM is based on limits on annual revenue turnover, total assets, and number of employees. The development and quality improvement needs to get serious support for its further growth, this is not only in terms of capital and ease of doing business, but also needs to be done in terms of management up to the ability of the perpetrators, one of that the UMKM perpetrators must learn about management, especially in financial management, starting with simple things such as preparing a cash book. Most UMKM are run by individuals who do not have special skills. UMKM run as they are and do not have a good financial planning system and financial management system, this is one of the weaknesses of UMKM, so they cannot make plans for future business development. The cash book preparation training aims to increase the financial management capacity of Micro, Small and Medium Enterprises (UMKM). The training method is designed to provide a basic understanding of accounting principles, financial statement preparation techniques, and practical applications that are relevant to the needs of UMKM. This training program is expected to improve the quality and financial performance of UMKM, so that they can be more competitive and sustainable in the market.
Studi Kelayakan Bisnis, Aspek Pemasaran, Aspek Sumber Daya Manusia dan Aspek Lingkungan pada Pabrik Air Minum Bersih (PT. Bumi Daha Sejahtera) Tiara Nahda Wati; Maulida Rahma; Siti Napisah; Beneta Salwa Salsabela; Muhammad Firliadi Noor Salim
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.v1i4.667

Abstract

Clean drinking water is a basic necessity with increasing demand due to population growth and rising health awareness. This study aims to evaluate the business feasibility of PT. Bumi Daha Sejahtera in producing clean drinking water, focusing on three key aspects: marketing, human resources (HR), and environmental impact. The research employs a descriptive qualitative method, collecting data through interviews, observations, and document analysis. The findings reveal a significant market potential for drinking water in the company’s operational area with moderate competition levels. In terms of HR, the local workforce is sufficiently available and can enhance their competencies through training programs. From an environmental perspective, the company can minimize negative impacts by adopting eco-friendly technologies and complying with regulatory standards. The study concludes that PT. Bumi Daha Sejahtera’s business is feasible, provided that these aspects are managed sustainably. The implications of this research highlight the importance of implementing effective marketing strategies, continuous employee training, and proper environmental management to ensure business sustainability.
Analisis Faktor-Faktor Yang Mempengaruhi Permintaan Kredit Cepat Aman (KCA) Pada Kantor Pegadaian Cabang Oesapa Devin Irvandy; Fransina W. Ballo; Novi Theresia Kiak
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.v1i4.674

Abstract

Quick and Safe Credit (KCA) is one of the superior service product facilities of PT Pegadaian, which is a loan based on the pawn law with easy, safe, and fast service procedures. Quick and Safe Credit (KCA) is intended to help customers and communities with the problem of investment funds and funds for working capital.This study aims to analyze the factors that influence customer/community demand for PT Pegadaian’s Quick and Safe Credit (KCA) facility. This research is a quantitative descriptive study conducted at PT Pegadaian Oesapa Branch Kupang City. Data were collected using literature study methods, questionnaires, and observations. The results showed that the level of customer income, number of customer family dependents, and level of customer education had a significant effect on the demand for Quick and Safe Credit (KCA) at the Oesapa Branch Pegadaian office. This means that the higher the customer's income, the greater the number of dependents of the customer's family, and the higher the customer's education level, the greater the demand for Quick and Safe Credit (KCA).
Pengembangan Produk UMKM Tahu Melalui Pemanfaatan Platform Facebook Ngafifudin Asrofi; Muhamad Rifqi Firdaus; Bobby Ahmad Fahrezy; Bintis Tianatud Diniati
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.v1i4.675

Abstract

In this era, many people in Plosokandang Village have not utilized digital technology, even though small businesses play an important role in economic development. One example is Mr. Imin's tofu business. Through a community empowerment program for MSME owners in Plosokandang Village, Tulungagung Regency, entrepreneurs now have more insight into marketing, both offline and through social media such as Facebook. Social media helps them reach a wider range of consumers and meet market demand. The utilization of digital technology allows direct interaction with consumers, obtaining feedback, and adjusting products and marketing strategies. This program is expected to increase the competitiveness of MSMEs in the domestic market while supporting the sustainable strengthening of the community economy. With new skills, MSME owners are expected to be more proactive in facing the challenges of the digital era and support regional economic growth.s
Strategi dan Analisis PT indofood dalam Menghadapi Persaingan Industri Abdurrahman Abdurrahman; Dwi Nur Zahara; Aryo Seno Khusnul R; Titi Salma; Naerul Edwin Kiky Aprianto
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.v1i4.677

Abstract

In the era of globalization, companies are increasingly competitive and are required to have a good business strategy so that companies can remain competitive and develop. Innovation and improving product quality are needed by companies in the face of increasingly fierce competition. Strategy is an important thing in a business. To achieve its goals or objectives effectively and efficiently, the company must be able to deal with any problems or obstacles that arise. The focus of this research refers to PT Indofood Sukses Makmur Tbk. The purpose of this study is to discuss the strategy and analysis of PT Indofood in facing industry competition. The research method used is descriptive qualitative to analyze the competitive strategy used by PT Indofood. Data collection using literature review related to this research. The results of the discussion show that PT Indofood implements various strategies, such as product diversification, increasing operational efficiency, and market expansion through international market penetration. The main finding of this study is the success of PT Indofood in utilizing its competitive advantage to compete in the global market.
Analisis Dampak Liberalisasi Perdagangan terhadap Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia Muhammad Tsani Aththoriq; Anis Supriyatin; Sirfi Nur Fitriani; Sarpini Sarpini
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.v1i4.690

Abstract

Trade liberalization has become an integral part of economic globalization, providing both opportunities and challenges for the Micro, Small, and Medium Enterprises (MSMEs) sector in Indonesia. This study aims to analyze the impact of trade liberalization on MSMEs, including the opportunities it creates, the challenges faced, and the adaptive strategies that can be implemented. Using a qualitative approach based on literature reviews, this study explores various references related to the socio-economic impacts and policy implications for the MSME sector. The findings indicate that although trade liberalization opens broader market access and enhances innovation potential, MSMEs face significant challenges such as global competition, limited capital, and compliance with international quality standards. Therefore, inclusive policies and empowerment programs are essential to ensure MSMEs’ sustainability and equitable benefits from trade liberalization.
PENGARUH QUALITY CONTROL CIRCLE DAN TRUST PADA WORLD CLASS DI PERUSAHAAN MANUFAKTUR KABUPATEN BOGOR Sri Mulyati; Eki Prafitri Ramadani; Ardila Pratiwi; Pilda Agustin; Mei Candra Putri
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.v1i4.701

Abstract

. In the era of global competition, companies face challenges in maintaining their existence and enhancing competitiveness. This study aims to analyze the influence of quality control circles (QCC) and trust on achieving world-class status at Company X. The research employs a quantitative method using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 3 software. Primary data were collected through online questionnaires involving 50 respondents, who are employees of Company X. The results show that QCC has a positive and significant influence on trust (T Statistic = 46.771, p = 0.000). However, quality control circles do not have a significant direct influence on world-class status (T Statistic = 0.248, p = 0.804). Furthermore, trust does not have a significant influence on achieving world-class status (T Statistic = 0.110, p = 0.913) and does not act as an effective mediator in the relationship between QCC and world-class status (T Statistic = 0.107, p = 0.915). In conclusion, although quality control circles can enhance employees' trust in management, trust alone is insufficient to drive the achievement of world-class status.
Faktor-Faktor yang Mendorong Likuidasi Anak Perusahaan serta Pengaruhnya terhadap Reputasi Perusahaan di Sektor Perbankan Desanti Al Fadilah; Amanda Rizky Arie Fadhilah; Salma Septiana; Masrukhan
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.v1i4.702

Abstract

The liquidation of a subsidiary in the banking sector is a strategic step with a significant impact on the financial performance, reputation, and sustainability of the parent company. This study aims to analyze the factors that drive liquidation, both internal such as financial performance, mismanagement, and legal compliance, as well as external such as market changes, natural disasters, and globalization pressures. Data were collected through academic literature review using qualitative approaches and data triangulation to improve the reliability of the results. The results of the study show that poor liquidity management, both due to internal and external factors, is the main cause of liquidation. The impact on the reputation of the parent company is dualistic: on the one hand it increases operational efficiency, but on the other hand it risks creating negative perceptions, such as management failures or employee losses. Therefore, companies must strengthen financial management, utilize technology to monitor cash flow in real-time, and develop flexible risk policies. Transparent communication with stakeholders is also important to minimize reputational impact. This study shows that effective liquidity management supports operational efficiency and increases public confidence, customers, and regulators, relevant for both Islamic and conventional banking in dealing with market dynamics.
Analisis Penerapan Sistem Pembukuan Sederhana Pada Usaha Mikro Kecil Pada Toko Bunga Kurnia Maria Rosalina Menge; Randy Kuswanto
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.v1i4.703

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are types of economic activities managed by individuals, community groups, or families. Economic development has a major influence on businesses that are included in the national economic sector. Most of the country's income comes from small-scale economic activities. MSMEs have a very important role in advancing the economy both at the regional and national levels. The purpose of this study is to analyze the implementation of a simple bookkeeping system in micro and small businesses at the Kurnia Flower Shop, East Nusa Tenggara. The method used is a qualitative type with a case study type. Data were collected through interviews. The results show that the Kurnia Flower Shop does not apply the Micro, Small, and Medium Entity Financial Accounting Standards (SAK EMKM) in bookkeeping or financial reports that are still made using a cash basis, namely cash in and cash out manually (recorded in the book) and bookkeeping is done every day.
Analisis Rasio Keuangan untuk Mengevaluasi Kinerja Keuangan Perusahaan :Studi Kasus Pada PT. Indofood Sukses Makmus Tbk (INDF) Periode 2019 - 2023 Silviezy Romyulaesi; Labib Zidan; Koirunisah; M. Masrukhan
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.v1i4.704

Abstract

The purpose of this study was to evaluate and analyze the financial performance of PT Indofood Sukses Makmur Tbk (INDF) using financial ratios such as solvency, liquidity, profitability, and activity. This research uses quantitative methodology with an emphasis on numerical data. The data source used for analysis is the financial statements of PT Indofood Sukses Makmur Tbk (INDF) from 2019 to 2023. The results of the analysis conducted provide an overview of the financial condition of PT Indofood Sukses Makmur Tbk (INDF). The current ratio shows generally good performance, while the cash ratio and quick ratio are also in the “good” category. Because PT Indofood Sukses Makmur Tbk (INDF) is able to fulfill its obligations well in the long term, it can be concluded that the company can perform very well. This research is useful for investors, managers and other stakeholders involved in decision making based on accurate and reliable data from the financial industry.

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