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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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Penerapan Standar Akuntansi Keuangan Syariah pada Koperasi Jasa Keuangan Syariah : (Studi pada KSPPS BTM Bimu di Kota Bandar Lampung) Efrida Efrida; Lisa Haji Diana; Muhammad Akbar Aldinata; Anas Malik
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.v2i2.947

Abstract

Descriptive analysis of the implementation of sharia financial accounting standard reports of BTM BiMU Bandar Lampung is presented in this paper. Accounting principles related to the presentation of financial statements in accordance with PSAK 101 concerning sharia financial statements and recognition, measurement, presentation, and disclosure of murabahah transactions based on PSAK 102 concerning mudharabah are the subject of the study. KSPPS BTM Bimu Bandar Lampung City is the target of the study. The qualitative methodology and primary data used in this study were obtained from BTM BiMu. The results of the study indicate that KSPPS BTM Bimu has not implemented accounting procedures in accordance with sharia PSAK.
Analisis Pelanggaran Etika Profesi Akuntansi : (Studi Kasus pada PT. Indofarma, Tbk) Saridawati Saridawati; Lina Agustin; Raihani Aprilia; Riska Amanda; Selfa Gaduh Kharisma
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.v2i2.955

Abstract

This study aims to analyze violations of accounting professional ethics at PT Indofarma Tbk, a state-owned pharmaceutical company in Indonesia. The case gained public attention following an investigative audit report by the Audit Board of the Republic of Indonesia (BPK), which revealed financial statement manipulation causing state losses amounting to IDR 371.83 billion. This research employs a qualitative approach using a case study method. Data were obtained through the analysis of financial statements, BPK audit findings, as well as relevant literature and publications. The findings indicate violations of several fundamental ethical principles, including integrity, objectivity, professional competence, confidentiality, and professional behavior. The main contributing factors, based on the fraud triangle theory, are financial pressure, opportunity arising from weak internal controls, and rationalization by management. This case emphasizes the importance of implementing professional accounting ethics and strong oversight in the preparation of financial statements to maintain public trust and corporate integrity. The study implies the urgent need to strengthen internal control systems and enforce ethical standards as preventive measures against fraud.
Analisis Pengaruh Pertumbuhan Penjualan dan Intensitas Modal terhadap Arus Kas Operasi: Studi Empiris Pada PT Sumber Alfaria Trijaya, Tbk Periode 2013–2024 Meilila Citra; Rizqa Syahirah Yudyanto; Fanny Nur Qhotimah; Andrian Lukmana; Sonata Dewi Fortuna
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.v2i2.994

Abstract

This study analyzes the effect of sales growth and capital intensity on operating cash flow at PT Sumber Alfaria Trijaya, Tbk during the 2013–2024 period. The research problem raised is whether sales growth and capital intensity have a significant effect on the company's operating cash flow. The purpose of this study is to prove the relationship between these two independent variables and operating cash flow, thus providing a basis for managerial decision-making in Indonesian retail companies. The data used in this study are secondary data in the form of annual financial statements of PT Sumber Alfaria Trijaya, Tbk over the last eleven years. The method used is a quantitative approach with regression analysis, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests to ensure the validity of the regression model. The results show that the residuals are normally distributed, the regression model is free from multicollinearity and heteroscedasticity, but there is positive autocorrelation in the residuals. Simultaneously, sales growth and capital intensity are proven to have a significant effect on the company's operating cash flow. These findings emphasize the importance of efficient management of sales growth and capital intensity in maintaining the stability of operating cash flow.
Pengaruh Return on Assets (ROA) dan Return on Equity (ROE) terhadap Harga Saham pada Perusahaan Agroindustri terdaftar di BEI Tahun 2021-2023 Indy Ramadhani Putri Pountung; Tri Koko Apanugra; Rafika Chairani; Muhamad Hasbi; Akbar Anggisa
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.v2i2.997

Abstract

This study aims to examine the effect of Return on Assets (ROA) and Return on Equity (ROE) on stock prices of agro-industrial companies listed on the Indonesia Stock Exchange (IDX) during the post-Covid-19 economic recovery period, specifically from 2021 to 2023. The research method used is a quantitative approach with a causal associative type. The data used are secondary data from annual financial statements and year-end stock prices. Data analysis was conducted using multiple linear regression with classical assumption tests to ensure model validity. The results indicate that ROA and ROE have both simultaneous and partial effects on stock prices. ROA demonstrates a stronger influence compared to ROE, suggesting that asset management efficiency is a key determinant of stock value in agro-industrial firms during the economic recovery period.
Evaluasi Kinerja Internal Sebagai Bagian dari Manajemen Strategik Mohamad Afrizal Miradji; Putri Ayu Aisyah; Chika Aulia Putri; Fadensyah Muhammad Daffa Effendi
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.v2i2.1003

Abstract

Internal performance evaluation is an essential process within strategic management, aimed at assessing a company's internal capabilities to achieve its strategic goals. This evaluation involves a comprehensive analysis of key internal components, including human resources, finance, operations, and marketing. The primary objective is to identify internal strengths and weaknesses, along with external opportunities and threats that may influence organizational performance. This study employs a qualitative research method to explore how internal evaluations contribute to strategic decision-making. The findings suggest that regular and systematic internal performance evaluations can serve as a strong foundation for formulating effective strategies, improving operational efficiency, and enhancing competitive advantage in the market. Thus, internal performance evaluation plays a vital role in supporting the strategic development and long-term sustainability of a company.
Optimalisasi Transpormasi Digital Melalui Pengelolaan Metadata yang Efektif Muhammad Febry Choir; Muhammad Irwan Padli Nasution
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.v2i2.1006

Abstract

Digital transformation is a strategic step taken by organizations to improve efficiency, competitiveness, and service quality through the use of digital technology. One of the key elements in supporting the success of digital transformation is effective metadata management. Metadata, as data about data, plays an important role in improving the accessibility, interoperability, and integrity of digital information. This article discusses how systematic and standardized metadata management can optimize the digitalization process, accelerate information retrieval, and support data-based decision making. With a literature study approach and best practice analysis, this article outlines a metadata management strategy that can be integrated into the digital transformation framework. The results of the study show that the implementation of appropriate metadata policies, the use of supporting technology, and increasing data literacy in the organizational environment are determining factors in creating a resilient and adaptive digital ecosystem.
Analisis Pengaruh Penerapan Corporate Governance Terhadap Integrated Reporting Thisya Audina; Agrianti Komalasari; Rona Majidah
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.v2i2.1009

Abstract

This study aims to analyze the effect of Corporate Governance on Integrated Reporting (IR) in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Corporate Governance is measured using three indicators: Corporate Governance Perception Index (CGPI) score, the number of board of directors, and the number of audit committee members. Integrated Reporting is assessed based on the seven elements recommended by the International Integrated Reporting Council (IIRC). The sample was selected using purposive sampling, resulting in 55 SOEs. The data were analyzed using multiple linear regression with the aid of SPSS. The results show that CGPI and the board of directors have a positive and significant effect on Integrated Reporting, while the audit committee has no significant effect. These findings support agency theory, indicating that strong corporate governance plays an essential role in promoting transparency and accountability in reporting. The study implies the need to strengthen governance structures and encourages regulators to consider adopting IR as a future reporting standard.
Pengaruh Kemandirian Belajar terhadap Hasil Belajar Peserta Didik Dimediasi Motivasi Belajar pada SMA Negeri Jakarta Timur Lutfia Anisa Cahyaningsih; I Ketut R. Sudiarditha; Fitra Dila Lestari
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.v2i2.1012

Abstract

This study aims to identify, measure, and analyze the influence of learning independence on student learning outcomes with learning motivation as a mediator in public high schools in East Jakarta. This study involves 10th-grade students from 3 (three) public high schools in East Jakarta based on different categories, with a total of 273 respondents selected through the Simple Random Sampling technique. The approach used in this study is quantitative, and data analysis was conducted using the Structural Equation Modeling-Partial Least Square (SEM-PLS) method through SmartPLS version 4.0 software. The results of the hypothesis testing show that, 1) learning independence has a positive and significant effect on learning outcomes, 2) learning independence has a positive and significant effect on learning motivation, 3) learning motivation has a negative and significant effect on learning outcomes, and 4) learning independence has a negative and significant effect on learning outcomes through the indirect influence of learning motivation. This study shows the involvement of other more dominant factors as mediating variables in the relationship between learning independence and student learning outcomes.
Analisis Lingkungan Eksternal pada Faktor Faktor Kunci yang Perlu Diperhatikan Mohamad Afrizal Miradji; Fitri Novita Putri Kirana; Nabilla Natcjwa Amanda; Nurul Fitrianingtyas; Tania Eka Sabrina
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.v2i2.1066

Abstract

The external environment consists of various factors outside the organization that influence performance and the strategic decision-making process. These factors include economic, social, political, legal, technological and competitive aspects that continue to develop. Therefore, organizations need to analyze and understand the external environment in order to recognize opportunities that can be utilized and anticipate potential threats. Through a comprehensive analysis, organizations can formulate flexible and responsive strategies so that they are able to maintain sustainability and increase competitiveness in a changing market. This study aims to first certainly explain the concept of external environmental analysis, second to explain macro environmental factors through the PESTEL approach, third to explain the analysis of the industrial environment that includes aspects of competition and market power, fourth to compile an industrial competition profile through identifying competitor and market strengths, and fifth to predict business environmental conditions that can affect organizational strategy. The method used is a literature study with a qualitative descriptive approach. The results of the discussion show that external environmental analysis makes an important contribution to the preparation of adaptive, innovative, and sustainable business strategies.
Pemasaran Digital dan Harga Tiket : Pengaruhnya terhadap Keputusan Berkunjung Konser Sounds of Downtown Surabaya dengan Customer Review sebagai pemoderasi. Madist Yura Aritonang; Diana Juni Mulyati; Agung Pujianto
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.v2i2.1121

Abstract

The purpose of this study is to determine the influence of Digital Marketing and Ticket Prices on Visit Decisions with the Customer Review moderation variable at the Sounds of Downtown Surabaya Concert. This study uses a quantitative method with a strategy using a survey, which has a total of 100 respondents with the result of distributing an e-questionnaire using a non-probability sampling technique with incidental sampling as the method. The analysis was carried out using statistical methods used to test the direct influence and moderation between the variables. This study shows that Digital Marketing has a significant effect on Visit Decisions with a significance value of 0.000. Likewise, the Ticket Price has an effect with a significance value of 0.034. The Customer Review variable was unable to moderate the influence of Digital Marketing and Ticket Prices on Visit Decisions with significance values of 0.097 and 0.667, respectively. With this research, it can be emphasized that Digital Marketing and Ticket Prices are able to drive Visit Decisions compared to Customer Reviews. Therefore, it is highly recommended for entrepreneurs who are already running a business in the entertainment/event industri or who are just starting out to encourage the optimization of Digital Marketing and periodically review the effectiveness of Ticket Prices and pay attention to the use of Customer Reviews in practice to motivate potential consumers or potential consumers.

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