cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Febri Adi Prasetya
Contact Email
indexsasi@apji.org
Phone
+6282135809779
Journal Mail Official
indexsasi@apji.org
Editorial Address
Taman Batursari Indah E-3 RT 003 RW 036, kel. Batursari, Kec. Mranggen, Kab. Demak, Jawa Tengah
Location
Kota semarang,
Jawa tengah
INDONESIA
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 3063413X     EISSN : 30634148     DOI : https://doi.org/10.62951/prosemnasieda.v2i2
Core Subject : Economy,
Economics, Econometrics & Finance
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi, Is a collection of scientific papers or articles that have been presented at the National Research Conference which is held regularly every year by the Indonesian Economic and Accounting Research Association. The topic of the paper published in the Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi, namely: (a). Accounting, (b). Management, (c). Economics, (d). Other relevant fields, and published twice a year (January and July).
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 47 Documents
 1   2   3   4   5 
Analisis Kepatuhan Wajib Pajak Pada Pelaku UMKM Home Industry di Desa Pematang Serai Tanjung Pura Langkat Yunita Sari Rioni; Destari Nurlaila Damanik; Yurika Aulia
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 1 (2024): Januari : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v1i1.44

Abstract

In facing this situation, the important role of MSMEs in supporting Indonesia's economic growth remains relevant. Even though they have great potential to contribute to the country's economy, there are still many MSMEs that have not registered as tax collectors, so tax revenues in Indonesia have not reached their maximum potential. Apart from that, the phenomenon of tax non-compliance from MSMEs may increase with the existence of regulations governing increases in tax. This research aims to examine the extent to which MSMEs will comply with tax, using qualitative methods with a content analysis approach. The data used in this research includes information about MSMEs obtained from the website of the Ministry of Cooperatives and Small and Medium Enterprises, as well as data regarding the level of tax compliance of MSMEs obtained from the website of the Directorate General of Taxes.
Analisis Pemberian Insentif dalam Upaya Meningkatkan Motivasi dan Kinerja Karyawan Studi Kasus Perusahaan Tour Travel PT. Amanah Safari Internasional di Lampung Annisa Riska Yulinda; Hurian Kamela
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 1 (2024): Januari : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v1i1.46

Abstract

The following study aims to analyze and find out (1) The impact of incentives on the work results of PT employees. Amanah Safari Internasional Tour Travel, which has been running, (2) This research uses a qualitative approach to look for incentives to improve the performance of PT employees. Amanah Safari International Travel. Data mining methods encompass observation, documentation, and direct interviews with management and relevant staff. The results of this study show (1) the incentive system that the company has to provide material and non-material incentives to its employees, such as bonuses and social security, religious and non-religious awards and joint holidays. Employee quality, employee quantity, and employee attendance or discipline drive employee performance and motivation. This research shows that incentives can increase work morale and increase achievement, loyalty, discipline, and accountability towards positions. These valuable results can have an impact on improving employee performance. (2) According to the analysis results, PT. Amanah Safari Internasional Tour Travel has an incentive program that suits the needs of its employees, but further research is needed to improve the efficiency of this program. As a result, companies are expected to be able to maintain and improve their incentive policies to improve employee performance.
Analysis Of The Role Of Alternative Financing In Sustainable Development Riza Rasyid Al-Aufa Siagian; Isnaini Harahap; Windu Anggara
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 2 (2024): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v1i2.55

Abstract

This study aims to analyze the role of crowdfunding, impact investing, zakat, and waqf as alternative financing in supporting sustainable development in Indonesia. The research method used is qualitative descriptive with a case study approach based on secondary data from literature and empirical reports. The results show that crowdfunding mobilizes community funds for environmental projects such as mangrove conservation in Kalimantan, significantly reducing carbon emissions. Impact investing supports strategic sectors like Islamic fintech and affordable housing, creating both social and financial impact. Zakat contributes to improved welfare through skills training and healthcare services, while waqf supports the development of sustainable social infrastructure. However, the management of zakat and waqf faces challenges in transparency and public participation. This study bridges the literature gap with empirical evidence highlighting the effectiveness of alternative financing in sustainable development. The conclusion emphasizes the need for a strategic integration of alternative financing to accelerate the achievement of sustainable development goals in an inclusive manner.
Pengaruh Jalan Tol Terhadap Pembangunan Ekonomi Khususnya UMKM di Sumatera Utara Muhammad Dzaki Abdillah; Isnaini Harahap; Windu Anggara; Siti Nurojiyah
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 2 (2024): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v1i2.69

Abstract

Roads play a crucial role in economic development, especially for Micro, Small, and Medium Enterprises (MSMEs). In North Sumatra, the rapid development of toll roads has significantly impacted the accessibility and efficiency of goods and services distribution. This study aims to analyze the influence of toll road development on the growth of MSMEs in the region. Utilizing statistical data and case studies, this research demonstrates that infrastructure improvements contribute to local economic growth and enhance the competitiveness of MSMEs.
Paradigma Neoliberal dan Demokrasi Sosial dalam (Perspektif Ekonomi Islam) : Kebijakan Pengentasan Kemiskinan di Indonesia Rispan Rispan; Isnaini Harahap; Windu Anggara
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 2 (2024): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v1i2.70

Abstract

This study analyzes the differences between the neoliberal and social democratic paradigms in poverty alleviation policies in Indonesia, by adding an Islamic Economic perspective as an alternative. The neoliberal paradigm focuses on free market mechanisms, deregulation, and minimizing the role of the state, but often exacerbates social inequality. In contrast, the social democratic paradigm balances the role of the market and state intervention through resource redistribution and protection of vulnerable groups through sustainable social programs. Islamic economics offers a complementary approach oriented towards the principles of distributive justice, balance, and solidarity, by integrating spiritual values ​​into socio-economic policies. A qualitative approach is used in this study, with policy analysis of programs such as the Family Hope Program (PKH) and the National Health Insurance (JKN). The results show that the social democratic paradigm is more effective in reducing poverty systemically than neoliberalism, especially through increasing access to education, health, and social protection. However, budget constraints, corruption, and infrastructure gaps remain significant challenges. The Islamic Economic perspective emphasizes the importance of zakat, waqf, and infaq as instruments of wealth redistribution that have the potential to strengthen inclusive and sustainable poverty alleviation policies. This study recommends strengthening the synergy between the paradigm of social democracy and the values ​​of Islamic Economics to create policies that are more effective, equitable, and oriented towards the welfare of society holistically.
Optimalisasi Penduduk dalam Pemanfaatan Sumber Daya Alam Berbasis Ekonomi Islam untuk Pembangunan Berkelanjutan Muhammad Azizi Akbar Lubis; Isnaini Harahap; Windu Anggara
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 2 (2024): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v1i2.72

Abstract

The purpose of this study is to find out the utilization of natural resources managed by residents based on Islamic economics as sustainable development. This study uses a qualitative research approach. This type of research is Field research. This research was conducted at the Karo Indah Natural Bath located in Namu Ukur Sel., Sei Bingai District, Lalat Regency, North Sumatra. In this study, the primary data used was sourced from interviews, namely with the tourism manager of the Karo Indah Natural Bath and interviews with traders and the community around 2 people. The data collection technique in this study is through interviews and direct observation. The data analysis technique in this study is data reduction where the researcher will describe how to optimize the population in utilizing natural resources in improving sustainable development (SDGs) in Namu Ukur Langkat village from an Islamic economic perspective. The results of the study show that the Karo Indah Nature Bath tourist attraction in the perspective of Islamic economics is in line because there is a sale and purchase contract that is allowed in Islam and the norms that exist in society and do not contradict the law related to Islamic economics. Where this is seen from the business with an increase in halal income is carried out in a good way and for a good purpose as well. Then, the residents of Namu Ukur village also use natural resources well and not excessively, in the sense that residents always maintain the cleanliness and beauty of the natural resources used. In this case, the community's economy has also increased due to the existence of long business opportunities by utilizing these natural resources.
Peran Zakat Penghasilan dalam Membantu Membangun Pendidikan di Indonesia Khususnya Kabupaten Labuhan Batu Selatan Yenni Samri Juliati Nasution; Muhammad Dzaki Abdillah; Siti Nurojiyah
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 2 (2024): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v1i2.79

Abstract

Income zakat is a financial instrument with great potential in regional economic development, including in South Labuhanbatu Regency. This research aims to analyze the role of income zakat in improving community welfare and infrastructure development in the area. The method used in this research is a qualitative approach by collecting data through interviews, observation and documentation studies. The research results show that income zakat can make a significant contribution to social and economic programs, as well as encourage community participation in development. Therefore, effective zakat management can be one solution to overcome the problem of poverty and social inequality in South Labuhanbatu Regency.
Analisis Pemasaran Semangka : (Studi Kasus pada Desa Lombang Kecamatan Bantang-batang) Dody Tri K; Dewi Wulansari
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 1 (2024): Januari : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v1i1.108

Abstract

The aim of this research is to find out marketing channels, marketing margins, as well as watermelon marketing efficiency. Respondents were taken using a simple random method and for marketing institution respondents using snowball sampling), where the data was initially small and then became large by following the marketing flow from farmer to final consumer, there were 40 farmers (respondents) and 4 traders (respondents). ). Data analysis uses quantitative descriptive, the data collected is analyzed to determine the marketing channels, marketing magin and efficiency obtained by each marketing institution. The results of this research are 3 (three) marketing channels for watermelon, namely marketing channel I farmer - consumer, marketing channel II farmer - retailer - consumer, and marketing channel III farmer - collector - retailer - consumer. The largest total marketing margin is in marketing channel III with a margin of Rp. 4500 with marketing efficiency of 8.7%. Marketing channel I is the most efficient marketing channel because it does not involve institutions marketing.
Edukasi Konsep Bank Sampah dan Uang Beredar Kepada Pekerja di Bank Sampah Berkah Kecamatan Medan Belawan Rangkuty, Dewi Mahrani; Suryani Sajar; Rahmadhani Fitri; Naibaho, Yanti Br
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 2 No. 1 (2025): Januari : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v2i1.114

Abstract

The purpose of this community service is to educate the concept of Waste Bank, Green Economy, and Circulating Money to the community in Medan Belawan District. The specific target in this community service is that the Berkah Waste Bank workers in Medan Belawan Subdistrict know what Waste Bank, Green Economy, and Money Circulating to the Community in Medan Belawan Subdistrict, how to apply them to become household income opportunities, for example by becoming a new source of income from saving household waste that has been applied so that they can read the economic and environmental problems that occur. The materials presented in this community service are: what is a Waste Bank, Green Economy, and Circulating Money, how the impact of the Waste Bank on income from household waste. Which is related to improving household welfare through community knowledge / understanding related to Waste Bank, Green Economy, and Circulating Money. From this community service, the results show that with the existence of the Waste Bank, the application of the Green Economy concept can be seen from the collection of household waste easily collected at the Waste Bank, the community becomes a customer, has savings, withdraws money, then continues consumption shopping from the money, which means there is buying and selling activity in the market because there is money circulating in the community. This affects economic activity in the Medan Belawan sub-district.
Pengaruh Sistem Informasi Akuntansi Penjualan dan Penerimaan Kas Terhadap Pengendalian Internal Pada PT Alfa Scorpii Cabang Bilal Grace Mariana Makdalena; Galih Supraja; Tia Novira Sucipto
Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 2 No. 2 (2025): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/prosemnasieda.v2i2.115

Abstract

This study aims to analyze the influence of the Sales Accounting Information System and the Cash Receipt Accounting Information System on Internal Control at PT Alfa Scorpii, Bilal Branch. The population in this study was 38 employees, with a sampling technique using the census method, so that the entire population was used as a research sample. The approach used in this study is quantitative associative, with data analysis techniques using Multiple Linear Regression Analysis. Data processing was carried out using SPSS version 23. The results of the study indicate that the Sales Accounting Information System has a partial positive effect on Internal Control. In addition, the Cash Receipt Accounting Information System also has a partial positive effect on Internal Control. Simultaneously, the Sales Accounting Information System and the Cash Receipt Accounting Information System have a positive and significant effect on Internal Control.

Page 4 of 5 | Total Record : 47

 1   2   3   4   5 

Filter by Year

2024 2025


Reset
Filter By Issues
All Issue Vol. 2 No. 2 (2025): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 2 No. 1 (2025): Januari : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 2 (2024): Juli : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi Vol. 1 No. 1 (2024): Januari : Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi