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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 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. 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.v1i4.690

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. 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.v1i4.701

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. 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.v1i4.702

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. 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.v1i4.703

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. 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.v1i4.704

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.
Analisis Perbandingan Preferensi Nasabah dalam Memilih Bank Syariah dan Bank Konvensional Agni Andriani; Devina Febrianti Mulyana; Rianisa Yusrihaniz Altydar; Sitoh Sitoh; Muhammad Rindu Fajar
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 1 (2025): 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.v2i1.710

Abstract

This research aims to explore people's preferences in choosing between conventional and Islamic banks, focusing on the factors that influence customer decisions. The research method uses a descriptive qualitative approach by collecting primary data through Google Form questionnaires and secondary data through literature studies. The results show that although 80% of respondents understand the differences between conventional and Islamic banks, 83% still choose conventional banks. The main reasons include ease of infrastructure access, wider ATM availability, and integration with educational institutions and workplaces. Interestingly, 63% of respondents cite religion as a key consideration, and 70% consider the usury aspect of bank selection.Islamic banks are considered to have the advantage of applying the principles of fairness, transparency, and avoiding usury. However, obstacles such as limited ATM networks and lack of cooperation with companies are the main challenges in attracting customers.The study suggests Islamic banks to expand their networks, improve public education, and develop more innovative financial products that still comply with sharia principles.
Komparasi Rasio Keuangan PT. Aneka Tambang, PT. Adaro, PT. Baramulti Suksessarana Perusahaan Sektor Tambang untuk Menilai Stabilitas dan Pertumbuhan Perusahaan Kristiana Greta Calosa; Nur Fitroten Dian Sari; Marcella Aulia Jayadi; Cholis Hidayati
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 1 (2025): 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.v2i1.711

Abstract

This study aims to analyze and compare the financial ratios of three mining companies, namely PT Aneka Tambang, PT Adaro Energy, and PT Baramulti Suksessarana, in assessing company stability and growth. The analysis was conducted using a qualitative descriptive approach by utilizing financial ratio data such as liquidity, activity, solvency, profitability, and market in the 2019-2023 period. The results show that PT Aneka Tambang excels in liquidity stability, PT Baramulti Suksessarana has high efficiency in asset utilization, and PT Adaro Energy offers great growth potential with significant fluctuations in profitability. This research provides strategic insights for investors in selecting mining companies according to risk profiles and investment objectives, as well as a reference for academics in understanding the dynamics of the financial performance of the mining sector
Analisa Karakteristik Perusahaan, Opini Audit, Struktur Modal, Struktur Kepemilikan Terhadap Kinerja Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi pada Perusahaan Tekstil dan Garmen Nur Fitroten Dian Sari; Hwihanus Hwihanus
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 1 (2025): 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.v2i1.712

Abstract

This study aims to analyze the effect of company characteristics, audit opinion, capital structure, and ownership structure on company performance with Good Corporate Governance (GCG) as a moderating variable in the textile and garment industry listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The results showed that company characteristics have a significant effect on audit opinion, ownership structure, and capital structure, but have no effect on company performance. Audit opinion, capital structure, and ownership structure also have no significant effect on company performance. In addition, GCG cannot moderate the relationship between these variables and company performance. This study emphasizes the importance of internal corporate management and evaluation of GCG implementation to improve the competitiveness of companies in facing global challenges.
Analisis Pengambilan Keputusan Dalam Kendala Di UMKM Sop Iga Jeletot Terazz Karawang Diah Nurhalizah; Jinny Wulandari; Nanda Aulia Ramadhani; Ujang Suherman
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 1 (2025): 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.v2i1.763

Abstract

This study aims to analyze the marketing strategy of SOP Iga Jeletot Terazz MSME in Karawang which is considered not optimal in increasing competitiveness and expanding the market. The research method used is qualitative with an explanatory survey approach, collecting data through in-depth interviews with MSME owners and employees. The results of the study indicate that the marketing strategy of this MSME is still conventional, does not utilize social media in a structured manner, and has not implemented data-based marketing. The main influencing factors are limited human resources, lack of understanding of digital marketing, and the absence of a customer loyalty program. In the discussion, this problem is associated with decision-making theory, including the stages of problem analysis, alternative selection, and implementation and evaluation of decisions. More effective marketing strategies include planning social media content, using digital advertising, and implementing loyalty programs. In addition, training human resources to improve digital marketing competency is an important step. This study concludes that with the adoption of technology-based marketing strategies and careful planning, SOP Iga Jeletot Terazz MSME has the opportunity to increase competitiveness and expand market reach.
Optimalisasi Peran HRD Dalam Meningkatkan Produktivitas Dan Profitabilitas Di PT Sentralsari Primasentosa Kevira Eris Andini; Lia Nirawati
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 2 No. 1 (2025): 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.v2i1.772

Abstract

This study aims to analyze the role of Human Resource Development (HRD) in enhancing productivity and profitability at PT Sentralsari Primasentosa. Using a descriptive qualitative approach, data was collected through interviews, observations, and documentation reviews related to the company’s HRD policies and strategies. The results indicate that optimizing the role of HRD through technical training, strengthening interpersonal relationships, effective recruitment, and fostering a productive work culture significantly impacts employee productivity. Increased productivity contributes to operational efficiency and employee satisfaction, ultimately supporting the company's profitability. This study recommends strengthening sustainable training programs, implementing HR technology, and leadership development to ensure the company’s continued performance.

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