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Akuntansi dan Ekonomi Pajak: Perspektif Global
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30469872     EISSN : 30469856     DOI : 10.61132
Core Subject : Economy,
Economics, Econometrics & Finance
untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Ekonomi,Ilmu Perpajakan dan Akuntansi
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 98 Documents
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Pengangguran dalam Perspektif Ekonomi Islam dan Kovensional: Pengertian, Sebab, dan Solusi Akhmal Choirul Amar; Garnes Puji Astuti; Iqbal Fathoni
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.175

Abstract

This article discusses one of the employment problems in Indonesia, namely unemployment. This relates to employment management, including conventional and sharia (Islamic) components. The economic and social aspects of people's lives are greatly influenced by where they work. In a sharia (Islamic) perspective, employment and unemployment are aspects of employment issues with certain ethical and moral guidelines. This article discusses and investigates conventional and sharia perspectives on the problem of unemployment, including its definition, causes, solutions and implications for the Indonesian labor market. Researchers used qualitative techniques and library research data to write this article.
Analisis Dampak Pengangguran dan Tingkat Kemiskinan di Provinsi Lampung 2016-2020 Erica Amalia Saputri; Muhammad Dicki Setiawan; Muhammad Washil Abdul Ghani
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.176

Abstract

The province of Lampung in Indonesia continues to face a great deal of poverty. The purpose of this study is to look at how poverty levels in this area are affected by population (X2) and unemployment (X1). Numerous primary and secondary sources of data are gathered, and relevant statistical techniques are applied to the analysis. The analysis's findings demonstrate that unemployment (X1) significantly affects Lampung's poverty level, with rising unemployment rates being correlated with rising poverty levels. Contrary to predictions, however, population size (X2) does not appear to have a meaningful impact on the amount of poverty. This implies that other variables might have a greater influence on how impoverished this area is. These results have significant ramifications for Lampung's development strategy. The main focus of policy should be on initiatives to lower the unemployment rate by increasing job opportunities for the populace and creating jobs through skill-training programs. Other aspects of poverty, such as access to healthcare and education, should also be taken into consideration.
Pengaruh Technical Skills Dan Interpersonal Skills Terhadap Perceived Job Performance Dengan Organizational Commitment Sebagai Variabel Moderasi: (Studi Pada Konsultan Pajak Di Wilayah Jateng Dan Daerah Istimewa Yogyakarta) Nindi Anggi Wardani; Eka Satria Wibawa
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.229

Abstract

This study aims to analyze and explain the effect of technical skills and interpersonal skills on perceived job performance with organizational commitment as a moderating variable (study of tax consultants in Central and DIY regions). The sample is 150 tax consultants in Central Java and DIY with the data analysis technique is PLS SEM. Based on the results of the discussion, the following conclusions can be drawn (1) There is an influence of technical skills on perceived job performance, (2) There is no effect of interpersonal skills on perceived job performance, (3) There is an influence of organizational commitment on perceived job performance, (4) Organizational commitment cannot moderate the influence of perceived job technical skills performance, (5) Organizational commitment can moderate the influence of interpersonal skills on perceived job performance.
Evaluasi Etika Kerja dan Kinerja Teller Bank dalam Memberikan Layanan Kepada Nasabah: Studi Kasus: Bank XXX Afriyadi Afriyadi; Friska Marlianda Sari; Novi Andriani; Nurul Oktaviani; Raja Amelia Agustinawati; Shandia Saqinah; Tri Utami Miranty; Sarah Nabila Armelia Putri
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.245

Abstract

The aim of this research is to analyze and evaluate the work ethics and performance of tellers at Bank XXX, Tanjung Pinang Branch, and their impact on customer satisfaction and loyalty. The research method used is descriptive research with data collection through questionnaires and interviews. The research population includes all tellers and customers of Bank XXX, with a sample of 11 people selected using purposive sampling technique. The results show that the work ethics and performance of Bank XXX tellers are highly rated by customers, with the majority of respondents giving positive evaluations of teller services. Cooperation between tellers and Customer Service is also considered important in providing integrated and comprehensive services to customers. This research provides valuable insights for banking companies in improving services and maintaining customer loyalty.
Analisis Penerapan Sistem Akuntansi Keuangan Daerah Dan Aktivitas Pengendalian Internal Terhadap Kualitas Laporan Keuangan Di Pemerintah Daerah : (Studi Kasus Pada Kantor Desa Sukoharjo, Kecamatan Sekampung, Lampung Timur) Hendra Hafid Permadi; Hendri Hafid Permadi; Reza Rahmawati; Carmidah Carmidah
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.247

Abstract

Regional government financial reports must present information that is relevant, reliable, comparable and easy to understand. This research aims to analyze the influence of the implementation of local government financial accounting systems and internal control activities on the quality of financial reports, both simultaneously and partially. This research is associative in nature. The sample used was 15 people in Sukoharjo Village, Sekampung District, East Lampung Regency, Garut using a saturated sampling method. The analysis used is path analysis because there is a relationship between independent variables. The research results show that the implementation of a regional financial accounting system has a positive but not significant influence on the quality of financial reports, while internal control has a negative influence which is also not significant on the quality of financial reports.
Analisa Fundamental Mikro Dan Fundamental Makro Terhadap Nilai Perusahaan Dengan Struktur Kepemilikan, Kinerja Keuangan, Struktur Modal Sebagai Variabel Intervening Pada Perusahaan Jasa Asuransi Yang Terdaftar Di Bursa Efek Indonesia Rista; Hwihanus
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.254

Abstract

This study aims to test and analyze the relationship between micro fundamental variability, macro fundamental to firm value, ownership structure, financial performance, and capital structure in Insurance Services Companies listed on the Indonesia Stock Exchange. Population search on 30 financial statements of Insurance Services Companies listed on the Indonesia Stock Exchange. This research method uses purposive sampling with a total sample of 10 companies with the years 2021-2023. The data analysis technique in this study uses Partial Least Square which consists of Inner Model, Outers Model and Weight Relation. The results showed that of the 13 hypotheses made, 3 hypotheses were accepted while 10 hypotheses were rejected. The test results show that 10 indicators have insignificant values.
Analisis Kinerja Keuangan Pemerintahan Daerah Berdasarkan Value Money Pada Pemerintah Kota Bandung Tahun 2020-2022 Satriya Romadhan; Sonny Fransisco Siboro; Shintya Nuraliza Kusuma Putri; Wiwin Veberlina Hia
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.258

Abstract

This research aims to analyze the financial performance of Bandung Metropolitan City based on the concept of Value for money from 2020 to 2022 by considering economic, efficiency and effectiveness perspectives. The use of this research method is Descriptive Qualitative Analysis Method. The analysis method used includes financial data regarding the city's income, expenditure and investment during this period. This study uses an evaluative approach to assess the efficiency of regional financial management and its impact on the regional economy. The results showed that the financial performance of the Bandung City Government was able to maintain its economic index. In terms of efficiency, the financial performance of Bandung City Government from 2020 to 2022 is less stable. This shows that the Bandung City Government basically needs to minimize the use of resources and again increase efficiency. In terms of effectiveness, it is clear that the Bandung City Government has been able to implement the applicable standards for three years.
Pentingnya Pemahaman Dasar-Dasar Perpajakan Dalam Meningkatkan Kepatuhan Wajib Pajak Yauma Afriyanti; Septian Dwi Cahya; Imel Santika; Dini Vientiany
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.273

Abstract

Taxpayer compliance plays an important role in supporting state financing. The amount of state revenue from taxes will be greatly influenced by the level of tax compliance. This study aims to conceptually examine the importance of basic understanding in enhancing taxpayer compliance for the public. From various studies available, it is concluded that tax compliance can have a significant role in improving the welfare of society. This research utilizes a qualitative method. The data used in this study are both secondary and primary data.
Pengaruh Implementasi Akuntansi Lingkungan terhadap Kinerja Perusahaan: Systematic Literature Review Tamala Salavia; Putri Seftiana Fitri; Dien Noviany Rahmatika
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.281

Abstract

Environmental accounting, also known as “Green Accounting” or “Evironmental Accounting”, refers to the process by which businesses or companies incorporate environmental costs into their accounting procedures. Environmental costs are the result of actions that have an impact on the quality of the environment, whether financially or not. The aim of this research is to look at the function, application and impact of environmental accounting on environmental and business sustainability. This research method was carried out using a Systematic Literature Review (SLR). This approach is used to examine and review all research. A total of 52 articles were analyzed in this research. Research Results Environmental accounting has a positive impact on a number of factors related to the sustainability of a business entity, especially company performance through the use of social responsibility as a mediator. Research on environmental accounting Even though Indonesia is a strong country, it still needs improvement because there is not much research there and the topics discussed are limited. The results of this research have consequences for environmental management initiatives and actions that are based on green innovation or environmentally friendly principles and can develop further.
Pengaruh Kepemilikan Institusional, Profitabilitas, dan Leverage Terhadap Nilai Perusahaan Mutiara Paramastri; Tri Hesti Utaminingtyas; Muhammad Yusuf
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 1 No. 3 (2024): Agustus: Akuntansi dan Ekonomi Pajak: Perspektif Global (AEPPG)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/aeppg.v1i3.298

Abstract

This research aims to examine whether institutional ownership, profitability, and leverage have an effect on firm value. The population in this study consists of companies in the financial sector for the period 2021 to 2022. The sample size for this study includes 94 companies, with a total of 188 observations. The sampling technique employed is purposive sampling. The research method used is quantitative, with secondary data as the data source. Data analysis is conducted using data panel regression analysis with eviews version 12. The results of this research provide empirical evidence that institutional ownership and profitability have no effect on company value. Meanwhile, leverage has a positive effect on company value.

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