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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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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.
Implementasi Divisi Sumber Daya Manusia Dalam Pengelolaan Administrasi Dan Data Karyawan Pada PT Prima Perdana Mandiri Sidoarjo Gwenda Vania Putri Nugroho; Siti Ning Farida
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.v2i1.773

Abstract

This study aims to describe the implementation of the Human Resources Division (HR) in managing administration and employee data at PT Prima Perdana Mandiri Sidoarjo. The HR Division has an important role in maintaining the smooth operation of the company through efficient administrative management and structured employee data management. The employee administration management process includes various activities such as recruitment, performance appraisal, attendance management, and employee development. On the other hand, employee data management is done by utilizing information technology, such as Human Resource Information System (HRIS), to store, process, and secure data effectively. The findings of this research show that the system implemented by PT Prima Perdana Mandiri drives the company's operational efficiency, maintains regulatory compliance, and provides a solid foundation for the company's future strategic planning.
Pengaruh Locus of Control, Love of Money, dan Kecerdasan Emosional Terhadap Persepsi Etis Mahasiswa Mengenai Profesi Akuntan (Studi pada Mahasiswa Akuntansi FEB UNTAG Semarang) Aditya Ramadhaniar El Islamy; Janti Soegiastuti
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.v2i1.779

Abstract

Locus of control is an individual's perception of who determines his fate, which perception greatly influences the auditor, Locus of control leads to individuals influencing good and bad events in their lives, Accountants are individuals who pursue work in the field of accounting and accountants will be in the spotlight for the public if there is fraud or violations related to finance. An accountant must have ethical behavior to avoid financial fraud, this ethical behavior is important since the accountant was still a student. Accountant ethics have become a very interesting issue, this issue has developed along with the occurrence of several ethical violations that have occurred both by public accountants, internal accountants and government accountants, therefore ethical rules are important things that must be obeyed. Not a few financial scandals that occur are caused by ethical violations by accountants which ultimately lead to a decline in public trust in the accounting profession. This study aims to determine the effect of locus of control, love of money and emotional intelligence on students' ethical perceptions of the accounting profession. This type of research is quantitative descriptive research. The population of this study was students of the Accounting Study Program, Faculty of Economics and Business, University of 17 August 1945 Semarang, class of 2018 and 2019, totaling 102 students. The sampling technique used saturated or census sampling. Data were collected by distributing questionnaires via Google Form as many as 102 and 80 returned so that the response rate was 78.43 percent. The data analysis technique used was multiple linear regression analysis technique. The results showed that locus of control had a positive and significant effect on students' ethical perceptions of the accounting profession, while love of money and emotional intelligence had a negative and significant effect on students' ethical perceptions of the accounting profession.
Peran Aspek Keuangan dalam Studi Kelayakan Bisnis Start-Up di Era Digital Fadhil Musyafa; Ahlamul Jaris Gea; Irvan Maulana; Muhammad Hafiz; Mutiah Khaira Sihotang
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.v2i1.781

Abstract

A business feasibility study is an in-depth analysis process to assess whether a business or project is feasible to run. This process includes a review of various interrelated aspects, such as market aspects, finance, field facts, and other factors. The market aspect focuses on demand, supply, and competition in the market that is the target of the business, while the financial aspect assesses the business's ability to generate profits and meet financial obligations. Financial analysis involves planning funds, capital structure, and estimating costs and revenues needed for operations. Investment, financing, and dividend decisions are very important in managing a company's finances, especially for start-up companies. The use of analysis tools such as financial ratios and the Economic Value Added (EVA) method allows companies to assess their financial performance and efficiency. Risk analysis is also an important part of decision making to minimize potential losses. Overall, a business feasibility study helps companies plan long-term strategies, manage risks, and ensure the continuity and growth of their business.
Peran Kewirausahaan dalam Mengatasi Pengangguran Mella Junita
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.v2i1.832

Abstract

Entrepreneurship plays a very important role in addressing unemployment through the creation of new jobs, increased innovation, and contributions to economic growth. This research aims to analyze the role of entrepreneurship in reducing unemployment by identifying factors that influence entrepreneurial success and examining government support and entrepreneurship education. The literature review results show that entrepreneurship can provide effective solutions in reducing unemployment rates, especially in rural and underdeveloped areas. Support in the form of access to capital, entrepreneurship education programs, and conducive regulations is crucial in supporting entrepreneurial development. In addition, social entrepreneurship also has great potential in addressing unemployment issues by creating social value besides economic profit. This research provides policy recommendations that can support the development of entrepreneurship as a strategic solution to reduce unemployment and improve community welfare.
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, Komite Audit dan Leverage terhadap Integritas Laporan Keuangan: (Studi Empiris pada Perusahaan Manufaktur Sektor Food and Beverages di Bursa Efek Indonesia peiode 2021-2023) Arini Izzatamillah; Rinny Meidiyustiani
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.v2i1.870

Abstract

This study aims to test and analyze the effect of Institutional Ownership, Managerial Ownership, Audit Committee and Leverage on Financial Statement Integrity in Food and Beverages Sector Manufacturing Companies on the Indonesia Stock Exchange for the 2021-2023 Period. The data used in this research is secondary data in the form of financial reports and annual reports of food and beverage sub-sector companies listed on the IDX from 2021-2023. The population in this study amounted to 20 company reports, with the sample determined through purposive sampling technique, and obtained a research sample of 18 companies. The analysis method used in this research is multiple linear regression using SPSS software version 25. The test results show that managerial ownership, audit committee have a positive influence on the integrity of financial statements, while institutional ownership and leverage have no influence on the integrity of financial statements.

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