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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 91 Documents
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Perlakuan Akuntansi untuk Aset Bersejarah Wahyu Wunanto; Nur Chairunnisa A.Tantu
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 1 (2025): Februari: 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.v2i1.752

Abstract

Historical assets are important assets for the culture of the community and the history of the nation as well as as the identity of the state. This research is a study on accounting treatment applied to historical assets in Indonesia which focuses on the analysis of accounting treatment in the management of the Central Sulawesi Museum. This study is a qualitative research within the scope of the interpretive paradigm of phenomenological studies on the results of interviews with research informants. The data analyzed were the results of interviews with academics, related agencies and the management of Sambisari Temple. The data was obtained through the interview process, documentation, documentation analysis, and online data search.
Pengaruh Hedonisme, Pendapatan, dan Literasi Keuangan Terhadap Pengelolaan Keuangan dengan Self Control ebagai Moderasi Uhti Noer Choliza Safitri; Hwihanus Hwihanus
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 1 (2025): Februari: 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.v2i1.761

Abstract

The purpose of this research is to determine how income, lifestyle hedonism, and financial literacy impact the financial management of students at the University of August 17, 1945 Surabaya, with self-control as a moderating variable.This research uses a quantitative approach with a descriptive research type. Purposive sample of 30 active university students studied on August 17, 1945. The data analysis techniques used are Multiple Linear Regression and Moderation Regression, which were analyzed using the SPSS program. The research results show that financial literacy and a hedonistic lifestyle have a significant impact on students' financial management, while income does not have a significant impact. Overall, self-control does not strengthen the relationship between financial literacy, income, and a hedonistic lifestyle on their personal financial management.
Laporan Perbandingan Kinerja Angelina Wijaya Tan; Nathalie Elshaday Betrix Ambouw; Shirky Kharisma Fitri Hasnita; Nurul Laily Oktaviani; Putri Rima Nirwana
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 1 (2025): Februari: 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.v2i1.790

Abstract

This study aims to compare the performance of PT Metro Healthcare Indonesia, PT Kalbe Farma Tbk, PT Indocement Tunggal Prakarsa Tbk, PT Siloam International Hospitals Tbk, and PT Hetzer Medical Indonesia Tbk. The focus of the research is the analysis of financial and operational performance to provide an in-depth understanding of the companies' competitiveness and efficiency within their respective sectors. The study employs a quantitative method with a descriptive-comparative approach. Secondary data were collected from the annual financial reports of each company over a specific period. The analysis was conducted using key financial ratios such as Return on Equity (ROE), Debt to Equity Ratio (DER), and Current Ratio (CR). Additionally, an operational performance trend analysis was performed to understand the comparative effectiveness of the companies in resource management. The results of the analysis indicate significant differences in financial performance between companies operating in the healthcare sector (PT Metro Healthcare Indonesia, PT Kalbe Farma Tbk, PT Siloam International Hospitals Tbk, and PT Hetzer Medical Indonesia Tbk) and those in the building materials sector (PT Indocement Tunggal Prakarsa Tbk). Companies in the healthcare sector tend to have higher profitability ratios compared to those in the building materials sector, although there are variations in debt and asset management efficiency. These performance differences can be attributed to underlying industry factors such as market demand, levels of innovation, and government policies. Companies in the healthcare sector benefit from growth driven by increasing public demand for healthcare services. In contrast, the building materials sector is more vulnerable to economic fluctuations and infrastructure investments. This study concludes that industry sectors and business models have a significant impact on companies' financial performance. Healthcare sector companies demonstrate more stable and promising performance compared to the building materials sector. This study is expected to provide insights for investors in selecting suitable investment portfolios.
Analisis Makroekonomi, Capital, dan Good Corporate Governance (GCG) terhadap Profitabilitas Perusahaan pada Bank Syariah di Indonesia Tahun 2020 - 2023 Mawaddah Mawaddah; Gustaf Naufan Febrianto
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 1 (2025): Februari: 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.v2i1.808

Abstract

This research aims to analyze the influence of macroeconomics, capital and good corporate governance on the profitability of Islamic banks listed on the Indonesia Stock Exchange (BEI) during the 2020-2023 period, both partially and simultaneously. The approach used in this research is quantitative, with a population consisting of four sharia banks listed on the IDX, which were selected through a purposive sampling technique. The data source was obtained from the website www. idx. co. id, www. bps. go. id, and www. bi. go. id. Data analysis was carried out using multiple linear regression using SPSS version 25 software, with the significance level set at 0.05. Research findings show that overall, macroeconomics (X1), capital (X2), and GCG (X3) do not have a significant influence on bank profitability. Specifically, macroeconomics (X1) and GCG (X3) do not show a significant impact on profitability. On the other hand, the capital variable (X2) is proven to have a significant influence on profitability. For future research, it is recommended that the study period be expanded, considering that only one variable shows a significant effect. In addition, it is necessary to consider other factors that may also influence profitability beyond the variables analyzed in this study.
Examining the Predictors of SME Recovery in Severe Financial Distress: Insights from Literature on Financial Blockages, Employee Dynamics, and Turnaround Success Yessica Amelia; Ngadi Permana
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 1 (2025): Februari: 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.v2i1.817

Abstract

This qualitative literature review examines the key predictors of SME recovery from severe financial distress, focusing on financial blockages, employee dynamics, and turnaround success. The study synthesizes findings from various sources to highlight how financial challenges such as liquidity shortages and limited access to credit hinder recovery, while government support and alternative financing offer potential solutions. Additionally, employee engagement, organizational culture, and strategic leadership are identified as critical factors in successful turnaround efforts. SMEs that foster innovation, adaptability, and retain key employees are more likely to overcome financial crises. The review emphasizes the importance of a holistic approach, combining financial relief, strategic leadership, and organizational resilience, for long-term SME recovery. The findings suggest avenues for future research on the interaction of these factors and their context-specific impacts.
Reassessing Signaling Mechanisms in Entrepreneurial Fundraising: A Literature Review on the Role of Communication in Crowdfunding Success A. Sigit Pramono Hadi; Grace Yulianti
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 1 (2025): Februari: 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.v2i1.818

Abstract

This qualitative literature review explores the signaling mechanisms and communication strategies that influence crowdfunding success in entrepreneurial fundraising. By examining the role of social proof, narrative framing, visual signals, and communication strategies, the review identifies key factors that enhance the effectiveness of crowdfunding campaigns. The findings highlight the importance of creating trust, emotional connections, and sustained engagement with backers through transparent and consistent communication. While signaling mechanisms such as social proof and compelling narratives have been shown to increase credibility, the review also emphasizes potential limitations, including cultural biases and resource constraints. The study contributes to a deeper understanding of how entrepreneurs can leverage communication strategies to maximize crowdfunding success and offers directions for future research on platform-specific and culturally diverse contexts.
The Influence of Index Fund Ownership on Share Recall Behavior and Proxy Voting Outcomes: A Qualitative Review Eri Kusnanto; A. Sigit Pramono Hadi
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 1 (2025): Februari: 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.v2i1.819

Abstract

This qualitative literature review examines the influence of index fund ownership on share recall behavior and proxy voting outcomes. Index funds, as passive investors with substantial ownership stakes, have significant power in corporate governance, especially through their voting decisions. Although typically less involved in shareholder activism, their voting behavior can shape corporate outcomes, providing stability in governance. However, the review also highlights concerns about the lack of active scrutiny over management decisions, potentially leading to suboptimal outcomes in companies with weak governance structures. The review compares findings from various studies, emphasizing the evolving role of index funds in corporate governance and their impact on shareholder value. It also discusses the limitations of existing literature and calls for future research to explore the behavior of different types of index funds, as well as the potential influence of ESG factors on corporate decision-making.
Pengaruh Intensitas Modal, Ukuran Perusahaan, dan Sales Growth Terhadap Agresivitas Pajak Ika Fadhilah Putri; Ratih Qadarti Anjilni
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 1 (2025): Februari: 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.v2i1.860

Abstract

This research aims to examine the influence of capital intensity, company size, and sales growth on tax aggressiveness. This research uses a quantitative approach and uses associative methods. The type of data used in this research is secondary data. The data analysis method used in this research is Panel Data Regression Analysis using the Eviews version 13 application and Microsoft Excel. The population used in this research is Energy Companies Listed on the Indonesia Stock Exchange (BEI) for the 2018-2023 period. The data collection technique in this research is a purposive sampling technique with a population of 87 companies becoming the final 10 company samples or 60 observation data processed in this research. The research results show that simultaneously capital intensity, company size and sales growth influence tax aggressiveness. Partially, capital intensity and sales growth have no effect on tax aggressiveness. Meanwhile, company size influences tax aggressiveness.
Transportasi Pajak dan Implikasinya terhadap Kepatuhan Wajib Pajak Addina Al Qoyyimah; Mhd. Ridho Akbar
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 2 (2025): Mei: 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.v2i2.918

Abstract

This study aims to analyze the relationship between the tax transportation system and the level of taxpayer compliance. In the context of tax administration modernization, tax transportation refers not only to physical mobility but also to the efficient mechanism of digitalization and distribution of tax information. The implications of an effective tax transportation system include increased transparency, easy access to tax information, and acceleration of the reporting process. This study examines how optimizing tax infrastructure, such as online reporting systems, mobile tax education, and integration between agencies, can encourage voluntary and formal compliance levels. Data were obtained through a quantitative approach by distributing questionnaires to individual and corporate taxpayers in several major cities. The results of the analysis show that there is a significant positive correlation between tax transportation efficiency and taxpayer compliance. This study recommends strengthening the tax information and technology system as a strategic step in improving national tax compliance.
Analisa Pelanggaran Etika Profesi Akuntansi Studi Kasus PT Hanson Internasional Tbk (MYRX) Saridawati Saridawati; Okky Kharisma; Olivia Purama J; Valencya Valencya; Viera Pramestya
Akuntansi dan Ekonomi Pajak: Perspektif Global Vol. 2 No. 2 (2025): Mei: 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.v2i2.924

Abstract

This study aims to analyze the violation of professional accounting ethics in the case of PT Hanson International Tbk (MYRX), a public company involved in financial statement manipulation and bond default. The research adopts a qualitative approach using a case study method, based on secondary data from financial reports, media coverage, and official documents from financial authorities. The findings indicate serious breaches of ethical principles in the accounting profession, including integrity, objectivity, and professional competence. These violations had significant impacts on investor trust, capital market stability, and the reputation of the accounting profession. Moreover, the case highlights the urgent need for stronger supervision, reforms in financial reporting practices, and the integration of ethical values in accounting activities. This study contributes to a deeper understanding of the importance of ethics in maintaining transparency and accountability in financial reporting.

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