Jurnal Ekonomi, Akuntansi, dan Perpajakan
type: channel
description: Journal Title :Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) Initials : JEAP Frequency : Februari, Mei, Agustus, November Print ISSN : 3046-8809 Online ISSN : 3046-8140 Editor in Chief : Metyria Imelda Hutabarat, S.E., M.Si DOI: 10.61132 Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) Dengan e-ISSN : 3046-8140, p-ISSN : 3046-8809 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 Februari, Mei, Agustus, November. Misi Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) 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. Jurnal Ekonomi, Akuntansi, dan Perpajakan (JEAP) published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia, in collaboration with universities and supported by the Asosiasi Pengelola Jurnal Indonesia. Indexed by: Journal Sponsors and Partners :
publisher: Asosiasi Riset Ekonomi dan Akuntansi Indonesia
language: en-US
publication name: Jurnal Ekonomi, Akuntansi, dan Perpajakan
issn: 3046-8809
items: Analisis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas untuk Pengendalian Internal pada Showroom Sekoto Putro
items: Studi Komparatif Kinerja Keuangan Bank Syariah dan Konvensional di Provinsi Jambi
items: Analisis Model Bisnis dan Strategi Ekspansi Franchise Makanan Cepat Saji di Indonesia Konteks Perubahan Gaya Hidup Urban
items: Pengaruh Implementasi Sistem Informasi Akuntansi Terhadap Kinerja Manajemen Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2017-2023
items: Pengaruh Thin Capitalization, Sales Growth, Capital Intensity terhadap Tax Avoidance dengan kepemilikan Institusional sebagai Moderasi
items: Peran Komitmen Organisasi sebagai Moderasi Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Organisasi Perangkat Daerah di Pemerintah Daerah Indonesia
items: Pengaruh Leverage dan Profitabilitas terhadap Tax Avoidance dengan Transfer Pricing sebagai Variabel Moderasi
items: Pengaruh Penerapan Corporate Social Responsibility terhadap Profitabilitas dengan Sustainability Report sebagai Moderasi
items: Analisis Kontribusi Teknologi Perbankan Digital dan Biaya Corporate Social Responsibility terhadap Kinerja Keuangan Perbankan
items: Pengaruh Pembayaran Digital, Kejelasan Sasaran Anggaran, dan Sistem Pelaporan terhadap Kinerja BUMDes
items: Preferensi Digitalisasi dan Literasi Pajak dalam Meningkatkan Kepatuhan Pajak Penghasilan Generasi Muda di KPP Pratama Majalaya
items: Perbandingan Analisis Tingkat Akurasi Menggunakan Metode Altman Z-Score, Springate, Grover, dan Zmijewski
items: Pengaruh Current Ratio (CR) dan Total Asset Turnover terhadap Return On Asset (ROA) pada Perusahaan Sub Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia ( 2020-2024)
items: Factors Affecting Minimizing Excess of Budget Calculation Village Fund
items: Pengaruh Efisiensi Operasional, Audit Tenure dan Financial Distress terhadap Audit Report Lag dengan Size Company sebagai Variabel Moderasi
items: Pengaruh Penjualan, Harga Pokok Penjualan, Biaya Operasional dan Pendapatan Lain-Lain Terhadap Laba Bersih pada PT. Pesona Minuman Indonesia Tahun 2021-2023
items: Pengaruh Literasi Ekonomi dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa Angkatan 2021 Jurusan Pendidikan Ekonomi
items: Analisis Risiko dan Mitigasi pada Produk Saqura BMT Bahtera KC Purwokerto
items: Analisis Perubahan Kinerja Keuangan Perusahaan yang Melakukan Akuisisi Tahun 2023
items: Implementasi Sistem Bagi Hasil Tabungan Easy Mudharabah Berdasarkan PSAK 405 Pada Bank Syariah Indonesia Kantor Cabang Cimahi
items: Masalah Pokok Pembangunan (Masalah Dualisme, Masalah Kependudukan Dualisme)
items: Fast Fashion dan Tantangan Keberlanjutan Industri Halal Perspektif Etika Produksi dan Konsumsi Islam
items: Inovasi Manajemen Bisnis Syariah Berbasis Ekonomi Biru pada Industri Tambak Udang di Kabupaten Sidoarjo untuk Meningkatkan Daya Saing Global
items: Pengaruh Leverage, Likuiditas, dan Pertumbuhan Penjualan terhadap Profitabilitas pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia (Periode 2021 – 2024)
items: Pengaruh Cita Rasa dan Pelayanan terhadap Kepuasan Pelanggan pada Rumah Makan Lontong Tahu dan Nasi Pecel di Karangjati Kabupaten Semarang
items: Optimalisasi Proses Perpajakan Melalui Sistem Terintegrasi pada Perusahaan Jasa Kepelabuhanan
items: Pengaruh Financial Distress, Tata Kelola Perusahaan dan Kepemilikan Institusional terhadap Tax Avoidance yang Terdaftar di Bursa Efek Indonesia (Periode 2021 – 2024)
items: Self Efficacy sebagai Variabel Intervening dalam Mempengaruhi Servant Leadership terhadap Perilaku Kewarganegaraan Organisasi
items: Analisis Kualitatif tentang Sinergi Pemerintah, Pelaku Usaha, dan Lembaga Sertifikasi dalam Pengembangan Klaster Kosmetika Halal di Indonesia
items: Faktor Keprilakuan yang Mempengaruhi Keandalan Informasi Laporan Keuangan
items: Analisis Penerapan ESG Reporting terhadap Nilai PT Indofood Sukses Makmur Tbk Periode 2020-2024

Analisis Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas untuk Pengendalian Internal pada Showroom Sekoto Putro
type: item
description: This study aims to analyze the application of accounting information systems in cash receipts and expenditures and assess their contribution to the effectiveness of internal control at the Sekoto Putro Showroom in Kediri. The research methodology employed is a qualitative approach, with data gathered through interviews, observations, and documentation. The findings reveal that the current accounting information system is still manual and lacks standard operating procedures (SOPs). The process of cash receipt and disbursement is managed by the finance department under the direct supervision of the owner, who also functions as the primary controller. The owner’s consent is required for all large transactions, and internal control is implemented informally through cash checks and transaction authorizations. However, there are notable weaknesses, including the absence of a clear separation of duties and a lack of a well-documented recording and authorization system. These weaknesses pose risks to the efficiency and reliability of financial management and internal control. Consequently, this study recommends the implementation of a computer-based accounting system, the creation of written SOPs, and a more defined separation of financial duties. Such changes are expected to enhance the effectiveness of internal control, improve operational efficiency, ensure more accurate record-keeping, and minimize the risk of financial losses in showroom cash management. By transitioning to a formalized and computerized system, the showroom can streamline its processes and safeguard its financial resources, ensuring long-term sustainability and growth. This research highlights the need for modernizing accounting practices to foster better financial governance and strengthen internal controls in small to medium-sized businesses.
creator: Putri Setyo Andini
creator: Erna Puspita
creator: Sigit Puji Winarko
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-09
publication date: 2025-08-09
volume: 2
number: 4
starting page: 01
ending page: 11
doi: 10.61132/jeap.v2i4.1391

Studi Komparatif Kinerja Keuangan Bank Syariah dan Konvensional di Provinsi Jambi
type: item
description: This study aims to compare the financial performance of Islamic banks and conventional banks operating in Jambi Province during the 2021–2023 period. The approach used is comparative quantitative, with descriptive analysis and independent sample t-tests. Five key financial ratios were analyzed in this study: Return on Assets (ROA), Return on Equity (ROE), Operating Expenses to Operating Income (BOPO), Net Interest Margin (NIM), and Loan to Deposit Ratio (LDR). Data were obtained from the quarterly financial reports of each sample bank, thus reflecting actual financial performance on a periodic and ongoing basis. The analysis shows significant differences in three key financial ratios: ROA, ROE, and BOPO. Conventional banks demonstrate higher levels of profitability and operational efficiency than Islamic banks. High ROA and ROE values reflect the effectiveness of conventional banks in generating profits from their assets and capital. Furthermore, lower BOPO ratios in conventional banks indicate a better ability to control operating costs. In contrast, no significant differences were found in the NIM and LDR ratios, indicating equality between the two types of banks in generating interest margins and disbursing credit or financing to customers. This finding has important implications for the development of the Islamic banking sector to be more competitive, particularly in terms of efficiency and profitability. Islamic banks are expected to improve their asset and operational management strategies to increase competitiveness amidst the dual banking system in Indonesia. This research also contributes to regulators in formulating policies that support the growth of Islamic banks in the regions. For academics and practitioners, this study broadens understanding of the dynamics of local banking financial performance and serves as a reference for further research on the effectiveness of the dual banking system in the regional context.
creator: Sarnita Sarnita
creator: Mustika Mustika
creator: Hario Tamtomo
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-09
publication date: 2025-08-09
volume: 2
number: 4
starting page: 12
ending page: 22
doi: 10.61132/jeap.v2i4.1392

Analisis Model Bisnis dan Strategi Ekspansi Franchise Makanan Cepat Saji di Indonesia Konteks Perubahan Gaya Hidup Urban
type: item
description: The shift in lifestyle patterns, particularly in urban areas, has driven rapid growth in the fast food industry in Indonesia. Many franchise businesses are chosen by the public because they offer proven systems that reduce the risk of failure. This study aims to analyze and examine the market expansion strategies implemented by fast food franchise brand owners in Indonesia. The focus of this study is a descriptive qualitative approach with case studies of several local and international fast food franchises. The methods used in this study include in-depth interviews, observation, and documentation to gather relevant data on the strategies employed. Successful franchises are influenced by several key factors, including strong brand equity, clear operational standards, and support systems provided by the franchiser to franchisees. Furthermore, the ability to adapt to local tastes is also an essential aspect in the success of expanding fast food franchises in Indonesia. The study also reveals that the utilization of digital media, selection of strategic locations, and partnerships with food delivery services are major drivers of market expansion strategies. The results of this study emphasize that fast food franchises looking to grow further need to implement product differentiation strategies to remain competitive in an increasingly crowded market. Product innovation is key for franchises to stay relevant and stand out from other brands. Additionally, continuous mentoring and evaluation of franchise partners are critical for ensuring sustainable and mutually beneficial collaborations. Overall, applying the right strategies and ensuring sustainability will ensure the success and broader market expansion of fast food franchises in Indonesia.
creator: Decella Ardhi
creator: Natasya Suryanto
creator: Denda Hasbi
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-08
publication date: 2025-08-08
volume: 2
number: 4
starting page: 23
ending page: 28
doi: 10.61132/jeap.v2i4.1426

Pengaruh Implementasi Sistem Informasi Akuntansi Terhadap Kinerja Manajemen Perusahaan Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2017-2023
type: item
description: This study aims to investigate the influence of Accounting Information Sistem (AIS) adoption on managerial performance within transportation companies listed on the Indonesia Stock Exchange (IDX) over the period 2017–2023. The adoption of AIS is assessed using three key financial indicators: net income after taxes, working capital, and total assets. Managerial performance is measured through Return on Equity (ROE), which reflects the company’s efficiency in generating profit from shareholders’ equity.
creator: Bisma Putra Atallah
creator: Agrianti Komalasari
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-09
publication date: 2025-08-09
volume: 2
number: 4
starting page: 29
ending page: 40
doi: 10.61132/jeap.v2i4.1436

Pengaruh Thin Capitalization, Sales Growth, Capital Intensity terhadap Tax Avoidance dengan kepemilikan Institusional sebagai Moderasi
type: item
description: This study aims to examine the effect of Thin Capitalization, Sales Growth, and Capital Intensity on Tax Avoidance, with Institutional Ownership as a moderating variable in coal sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. The background of this study is based on the importance of tax management as a company efficiency strategy, while maintaining compliance with tax regulations. The coal industry was chosen because of its capital-intensive characteristics, fluctuating sales growth rates, and the tendency of companies to engage in aggressive tax planning. The research method uses a quantitative approach with a purposive sampling technique, resulting in 50 company samples during the observation period. Data were analyzed using multiple linear regression with the help of E-Views 13 software to test the direct relationship between variables, and Moderated Regression Analysis (MRA) to test the role of Institutional Ownership as a moderating variable. The results show that Thin Capitalization has no significant effect on Tax Avoidance, which indicates that high debt ratios are not always utilized by companies to reduce tax burdens. Capital Intensity also had no significant effect on Tax Avoidance, indicating that the size of fixed asset investments does not directly influence tax avoidance practices. Conversely, Sales Growth had a significant positive effect on Tax Avoidance, indicating that high sales growth tends to encourage companies to optimize tax-saving strategies. Furthermore, the results of the moderation test revealed that Institutional Ownership did not moderate the relationship between Thin Capitalization, Sales Growth, or Capital Intensity on Tax Avoidance. This finding suggests that the supervisory role of institutional shareholders is ineffective in limiting or influencing tax avoidance strategies in coal companies. This research provides implications for regulators and investors to consider non-financial fa…
creator: Siti Norsiah
creator: Adhitya Putri Pratiwi
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-11
publication date: 2025-08-11
volume: 2
number: 4
starting page: 41
ending page: 56
doi: 10.61132/jeap.v2i4.1415

Peran Komitmen Organisasi sebagai Moderasi Faktor-Faktor yang Mempengaruhi Kualitas Laporan Keuangan Organisasi Perangkat Daerah di Pemerintah Daerah Indonesia
type: item
description: This study addresses the issue of inadequate financial reporting by Regional Government Organizations (Organisasi Perangkat Daerah/OPD) in Nganjuk, where financial statements are expected to meet user needs in fulfilling transparency and accountability requirements. The research investigates the influence of four key factors—accounting standards, information systems, internal controls, and the competence of human resources—on the quality of financial statements. Furthermore, it examines the moderating role of organizational commitment in strengthening or weakening the relationships between these factors and financial reporting quality. The study adopts a quantitative research design, with data collected through structured questionnaires distributed to 53 OPD offices, involving 212 randomly selected respondents. Data were analyzed using classical assumption tests to ensure validity and reliability, followed by Moderated Regression Analysis (MRA) employing SPSS software. The findings reveal that information systems, internal controls, and competent human resources have a significant positive effect on the quality of financial reports. In contrast, accounting standards show no significant direct impact. Moreover, organizational commitment plays a moderating role in enhancing the positive effects of information systems, internal controls, and human resource competence on report quality. However, it does not moderate the relationship between accounting standards and financial reporting quality. These results highlight the importance of both technical and human resource aspects in improving financial statement quality within OPDs. While adequate systems and controls are crucial, the study underscores that the presence of strong organizational commitment is a determining factor in maximizing their effectiveness. The research suggests that efforts to improve financial reporting should not only focus on compliance with standards but also on strengthening commitment, training…
creator: Evy Nulandari
creator: Linawati Linawati
creator: Erna Puspita
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-13
publication date: 2025-08-13
volume: 2
number: 4
starting page: 57
ending page: 71
doi: 10.61132/jeap.v2i4.1457

Pengaruh Leverage dan Profitabilitas terhadap Tax Avoidance dengan Transfer Pricing sebagai Variabel Moderasi
type: item
description: The phenomenon of tax avoidance in Indonesia remains a significant issue, one of which is the case of PT. Adaro Energy Tbk, which practiced tax avoidance through transfer pricing to its subsidiary in Singapore, Coaltrade Service International, from 2009 to 2017. Based on this phenomenon, this study aims to analyze the effect of leverage and profitability on tax avoidance with transfer pricing as a moderating variable in coal subsector energy companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. This study uses descriptive analysis methods, classical assumption tests, Moderated Regression Analysis (MRA), and hypothesis testing with t-tests. The data processing tool used is SPSS version 23. The study population consisted of 45 companies, and through purposive sampling technique, 12 companies were obtained as samples with a three-year observation period, resulting in a total sample of 36 data. The results show that leverage has a positive effect on tax avoidance, while profitability has no effect on tax avoidance. Meanwhile, transfer pricing has a negative effect on tax avoidance. Interestingly, transfer pricing has been shown to strengthen the relationship between leverage and tax avoidance, as well as the relationship between profitability and tax avoidance. This finding confirms that "transfer pricing can be a significant moderating factor in corporate tax management strategies." Therefore, the results of this study contribute to understanding tax avoidance practices in the coal subsector for companies and regulators, as well as providing policy implications for tax regulations in Indonesia.
creator: Zoan Herlambang Saputra
creator: Eni Srihastuti
creator: Khasanah Sahara
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-30
publication date: 2025-08-30
volume: 2
number: 4
starting page: 72
ending page: 83
doi: 10.61132/jeap.v2i4.1526

Pengaruh Penerapan Corporate Social Responsibility terhadap Profitabilitas dengan Sustainability Report sebagai Moderasi
type: item
description: This study aims to analyze the effect of Corporate Social Responsibility (CSR) implementation on profitability, with the Sustainability Report acting as a moderating variable, at PT Sinergi Gula Nusantara, Ngadirejo Sugar Factory, during the 2019–2023 period. Profitability was measured using Return on Assets (ROA) and Net Profit Margin (NPM), CSR was assessed through the PROPER rating, and the Sustainability Report was evaluated using a disclosure index based on the Global Reporting Initiative (GRI) standards. The research utilized a quantitative descriptive method and Moderated Regression Analysis (MRA) to test the relationships between the variables. The findings revealed that CSR had a positive and significant effect on both ROA and NPM. However, the study found that the Sustainability Report did not moderate the relationship between CSR and ROA, indicating that the sustainability disclosures had no significant impact on improving ROA. In contrast, the Sustainability Report was able to moderate the relationship between CSR and NPM, strengthening the influence of CSR on profitability as measured by NPM. This suggests that sustainability reporting plays a critical role in enhancing the positive effects of CSR on financial performance, particularly in terms of profitability indicators such as NPM. The study provides valuable insights for companies aiming to integrate CSR practices and sustainability reporting to achieve improved financial performance and long-term sustainability.
creator: Panji Dharma Agung P
creator: Akhmad Naruli
creator: Miladiah Kusumaningarti
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-16
publication date: 2025-09-16
volume: 2
number: 4
starting page: 84
ending page: 95
doi: 10.61132/jeap.v2i4.1534

Analisis Kontribusi Teknologi Perbankan Digital dan Biaya Corporate Social Responsibility terhadap Kinerja Keuangan Perbankan
type: item
description: The development of digital technology has brought significant changes to the banking industry, particularly through the implementation of internet banking and mobile banking services that aim to support financial inclusion. In addition, corporate concern for social aspects through corporate social responsibility (CSR) spending has also become an essential factor in ensuring business sustainability and increasing public trust. This study aims to analyze the effect of internet banking, mobile banking, and CSR expenses on the financial performance of banking institutions. The research population consisted of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period, with a total sample of 55 companies that met the data completeness criteria. The analysis method employed was multiple linear regression to determine the relationship and influence of the independent variables on financial performance as the dependent variable. The results show that internet banking has a significant positive effect on financial performance, indicating that the more optimal the use of internet banking services, the better the financial performance of banks. Similarly, CSR expenses also have a positive effect on financial performance, suggesting that effective and efficient allocation of CSR funds provides benefits not only for society but also for the long-term sustainability of the banks. On the other hand, mobile banking does not have a significant effect on financial performance, implying the need for improving service quality, enhancing technological features, and strengthening digital literacy so that mobile banking can contribute more effectively to banking performance. Therefore, the findings highlight the importance of digital innovation and integrated socio-economic strategies to strengthen the sustainability and competitiveness of the banking sector in Indonesia.
creator: Lulu Amalia Nusron
creator: Rahandhika Ivan Adyaksana
creator: Wandan Zulvanadya Cipta Pribadi
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-22
publication date: 2025-09-22
volume: 2
number: 4
starting page: 96
ending page: 110
doi: 10.61132/jeap.v2i4.1537

Pengaruh Pembayaran Digital, Kejelasan Sasaran Anggaran, dan Sistem Pelaporan terhadap Kinerja BUMDes
type: item
description: This study aims to examine the impact of digital payments, budget target clarity, and reporting systems on the performance of Village-Owned Enterprises (BUMDes) in South Lampung Regency. The research background is motivated by the fact that the performance of BUMDes nationally, including in the region, remains relatively low, with most still categorized as pioneers or beginners. The research method used is quantitative with a survey approach using a questionnaire, distributed to 77 BUMDes managers who met the sample criteria. Data were analyzed using Partial Least Squares-based Structural Equation Modeling (SEM-PLS) with the SmartPLS 4.0 software. The findings indicate that the reporting system has a significant positive effect on BUMDes' performance. Conversely, digital payments and budget target clarity were found to have no significant effect. These findings imply the importance of strengthening reporting systems that prioritize transparency, accuracy, and ease of access as a strategic step to improve BUMDes performance. Meanwhile, the adoption of digital payments and improved budget planning still require support through enhanced human resource capacity and adequate infrastructure. Practically, this research contributes valuable insights for BUMDes managers and local governments in formulating policies for institutional strengthening.
creator: M. Rizky Rico Saputra
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-07
publication date: 2025-10-07
volume: 2
number: 4
starting page: 111
ending page: 125
doi: 10.61132/jeap.v2i4.1570

Preferensi Digitalisasi dan Literasi Pajak dalam Meningkatkan Kepatuhan Pajak Penghasilan Generasi Muda di KPP Pratama Majalaya
type: item
description: The younger generation born in the digital age has great potential to support tax collection. However, the low level of tax compliance among the younger generation is a major concern, especially in the digital age, where the use of online tax services is not yet optimal, tax literacy is still limited, and a lack of socialization is an obstacle to utilizing digital services. This study aims to analyze the influence of preferences for digital tax services and tax literacy on tax compliance among the younger generation at the Majalaya Tax Office. The study uses a quantitative approach with surveys as the data collection method. The sample consists of young taxpayers registered at the Majalaya Tax Office, and the data is analyzed using linear regression to test the partial and simultaneous effects of independent variables on tax compliance. The results show that digitalization preferences have a positive and significant effect on tax compliance, indicating that younger generations who are more responsive to digital services tend to be more compliant. Tax literacy also has a positive and significant effect, showing that a sufficient understanding of tax rights, obligations, and regulations encourages compliance. Simultaneously, the combination of digitalization preferences and tax literacy significantly affects tax compliance, with a coefficient of determination of 0.438, meaning that 43.8% of the variation in compliance can be explained by these two variables. The findings of this study emphasize the importance of integrating easy access to digital services and improved tax literacy to encourage tax compliance among the younger generation.
creator: Eris Kusmawati
creator: Maharani Rahma
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-08
publication date: 2025-10-08
volume: 2
number: 4
starting page: 126
ending page: 142
doi: 10.61132/jeap.v2i4.1545

Perbandingan Analisis Tingkat Akurasi Menggunakan Metode Altman Z-Score, Springate, Grover, dan Zmijewski
type: item
description: This study aims to compare and analyze the accuracy levels of four financial distress prediction models—Altman Z-Score, Springate, Grover, and Zmijewski—in anticipating the potential bankruptcy of companies subjected to delisting from the Indonesian Stock Exchange (IDX). The delisting phenomenon, which is strongly linked to severe financial deterioration, provided the core motivation for identifying the most reliable predictive instrument, utilizing secondary data from the annual financial reports of delisted companies during the 2019-2023 observation period. Descriptive analysis techniques were employed to calculate the accuracy rate and Type Error for each model. The comparative results consistently indicate that the Springate Model is the most effective, consistent, and accurate model for predicting financial distress in delisted firms, achieving an accuracy rate of 89% in both the first and second years prior to delisting, while the Altman Z-Score model exhibited lower accuracy (68.75% and 62.50%). This key finding emphasizes the superiority of the Springate Model as a crucial diagnostic tool for investors and regulatory bodies in assessing corporate bankruptcy risk.
creator: Ricardo Herendra
creator: Tri Joko Prasetyo
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-13
publication date: 2025-10-13
volume: 2
number: 4
starting page: 143
ending page: 152
doi: 10.61132/jeap.v2i4.1590

Pengaruh Current Ratio (CR) dan Total Asset Turnover terhadap Return On Asset (ROA) pada Perusahaan Sub Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia ( 2020-2024)
type: item
description: ROA in the company's financial performance generates profit from total assets owned can be seen from the current ratio and total asset turnover. This study aims to analyze the effect of Current Ratio and Total Asset Turnover on Return On Asset in Food and Beverage Companies listed on the Indonesia Stock Exchange for the period 2020- 2024. This research method is a quantitative statistical research of data types, secondary data. Purposive Sampling sampling technique. The results of this study indicate that Current Ratio (XI) has a significant effect on Return On Asset (Y) with a t-count value > 1-table, namely 4. 416-1.760, and a probability value of t-statistics of 0.000 < 0.05, Total Asset Turnover (X2) does not have a significant effect on Return on Assets (Y) with a t-table value of (0.892 < 1.760) and a probability value of 0.374 > 0.05., The results of the simultaneous Current Ratio and Total Asset Flow on Return On Assets have an effect on Return On Assets. This is indicated by the F-statistic F- table of (10.093 > 3.37) and the probability value of F-statistics of 0.000 < 0.05. The coefficient of determination (R²) is 63.3%" and the expectation is 36.7% influenced by other factors that were not examined in this study. The coefficient value of the multiple linear regression analysis Y = -129 + 0.21X1 + 1.464X2 + e
creator: Putri Ayu Diah Astuti
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-21
publication date: 2025-10-21
volume: 2
number: 4
starting page: 153
ending page: 164
doi: 10.61132/jeap.v2i4.1631

Factors Affecting Minimizing Excess of Budget Calculation Village Fund
type: item
description: This study analyses the influence of village apparatus competence, internal control system and village fund accountability on minimizing the excess of budget calculation village fund. This study uses a descriptive quantitative approach based on primary and secondary data. Data collection techniques use questionnaires and literature. The population of this study was all village apparatuses of Bantan Tengah, Bengkalis sub-district, Bengkalis regency, Riau, totaling 27 people. The sampling technique uses saturated samples so that the number of samples is the same as the population. The data analysis technique uses multiple linear regressions with statistical tools like SPSS software. The study results show that village apparatus competence, internal control system, and village fund accountability positively and significantly affect minimizing the excess of budget calculation village fund. The results of this study can complement existing theories, provide novelty in excess of budget calculation village funds, and add new insights to the perspective of village fund management. Then, the results of this study can be a reference for the village government in minimizing the excess of budget calculation in village fund management.
creator: Dariana Dariana
creator: Defri Daman Huri
creator: Decky Hendarsyah
creator: Susilawati Susilawati
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-23
publication date: 2025-10-23
volume: 2
number: 4
starting page: 165
ending page: 186
doi: 10.61132/jeap.v2i4.1594

Pengaruh Efisiensi Operasional, Audit Tenure dan Financial Distress terhadap Audit Report Lag dengan Size Company sebagai Variabel Moderasi
type: item
description: Audit tenure, and financial distress in the audit report lag of companies in the property and real estate subsector listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Operational efficiency is then measured using the BOPO ratio. Audit tenure is measured by assigning a score of 1 if the company’s auditor is consistent and adding +1 whenever each year continues and returning 0 if there is a replacement auditor. Financial distress is then calculated using the Grover model, and audit report lag is calculated based on the difference in days between the audit report date and the financial statements. Company size is measured by Ln (Total Assets). Furthermore, the method used in this study is quantitative with a purposive sampling technique analyzed using multiple linear regression and moderated regression analysis. Operational efficiency hazards have a positive and significant effect on audit report lag, meaning that in this case the BOPO ratio has a high probability of being related to delays in longer audit reports. Audit tenure does not have an effect on audit report lag. Furthermore, financial distress has a negative and significant effect, indicating that companies experiencing lower financial difficulties tend to have a shorter audit report lag. Company size strengthens the influence of operational efficiency on audit report lag. Company size also does not moderate the relationship between audit tenure and report lag. Company size weakens the effect of financial distress on audit report delays. These findings demonstrate the importance of maintaining timely audit reporting for investors in decision-making. This study contributes to the literature on auditors and future research.
creator: Finanta Fiarcio
creator: Einde Evana
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-23
publication date: 2025-10-23
volume: 2
number: 4
starting page: 187
ending page: 202
doi: 10.61132/jeap.v2i4.1644

Pengaruh Penjualan, Harga Pokok Penjualan, Biaya Operasional dan Pendapatan Lain-Lain Terhadap Laba Bersih pada PT. Pesona Minuman Indonesia Tahun 2021-2023
type: item
description: Net profit is an important indicator in assessing a company's financial performance because it reflects the effectiveness of management in generating profits. Several factors that influence net profit include sales, cost of goods sold, operating expenses, and other income. This study aims to analyze the influence of these factors on net profit at PT. Pesona Minuman Indonesia during the 2021–2023 period. The independent variables include sales, cost of goods sold, operating expenses, and other income, while net profit serves as the dependent variable. A quantitative approach using multiple linear regression was applied to 36 quarterly data from the company. The results show that sales, cost of goods sold, and operating expenses have a positive and significant influence on net profit, while other income has a negative and significant influence. Simultaneously, all four variables have a significant influence on the company's net profit. This finding emphasizes the importance of good management of sales and operating costs as key factors in achieving optimal profitability. Therefore, the company needs to focus on increasing sales and controlling operating costs to maximize its net profit.
creator: Suroso Suroso
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-30
publication date: 2025-10-30
volume: 2
number: 4
starting page: 203
ending page: 216
doi: 10.61132/jeap.v2i4.1642

Pengaruh Literasi Ekonomi dan Gaya Hidup terhadap Perilaku Konsumtif Mahasiswa Angkatan 2021 Jurusan Pendidikan Ekonomi
type: item
description: This study aims to determine the effect of economic literacy and lifestyle on the consumptive behavior of 2021 cohort students in the Economics Education Department, Faculty of Economics and Business, State University of Gorontalo. This research is motivated by the increasing tendency of consumptive behavior among students, which is influenced by easy access to information and modern lifestyles. The type of research used is quantitative research with primary data sources obtained through questionnaires distributed to 35 respondents. The data analysis technique uses multiple linear regression with the help of statistical software. The results show that the variables of economic literacy and lifestyle simultaneously have a significant effect on students' consumptive behavior. The contribution of these two variables is 0.406 or 40.6%, while the remaining 59.4% is influenced by other factors outside this research model.These findings are expected to serve as a consideration for students to be wiser in managing their finances and forming a rational lifestyle, as well as to increase awareness of the importance of personal financial planning for a more stable and sustainable future well-being in today's modern social and economic environment.
creator: Isma A. Latif
creator: Radia Hafid
creator: Ardiansyah Ardiansyah
creator: Meyiko Panigoro
creator: Agil Bahsoan
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-10-30
publication date: 2025-10-30
volume: 2
number: 4
starting page: 217
ending page: 232
doi: 10.61132/jeap.v2i4.1653

Analisis Risiko dan Mitigasi pada Produk Saqura BMT Bahtera KC Purwokerto
type: item
description: This study aims to analyze the risks and mitigation strategies applied to the Saqura product at BMT Bahtera KC Purwokerto. Saqura is a special sharia-based savings product intended for financing aqiqah and qurban worship with a weekly deposit system. This study used a qualitative descriptive method through observation, structured interviews, and documentation. The results showed that the main risks faced include liquidity, operational, reputation, sharia, fund distribution, and external risks. However, the risk level at the Purwokerto branch is still relatively low due to strict management and a routine monitoring system. Mitigation is carried out through the application of the 5C principle (Character, Capacity, Capital, Collateral, Condition), HR training, sharia audits, and cash management and active communication with members. In conclusion, BMT Bahtera KC Purwokerto has good growth potential with effective risk management, supporting the sustainability of the Saqura product and member trust in sharia financial services.
creator: Debby Laura Sendy
creator: Dian Fatimah Azzahra
creator: Desi Dwi Ruswanti
creator: Neli Nurul Azizah
creator: Niken Melani
creator: Sulasih Sulasih
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-05
publication date: 2025-11-05
volume: 2
number: 4
starting page: 233
ending page: 244
doi: 10.61132/jeap.v2i4.1659

Analisis Perubahan Kinerja Keuangan Perusahaan yang Melakukan Akuisisi Tahun 2023
type: item
description: One of the business strategies used by companies to strengthen their business and reduce competition is through acquisitions. This study was conducted to determine changes in financial performance after the acquisition process, measured using liquidity, activity, solvency, and profitability ratios. The population of this study was companies that made acquisitions in 2022. The sampling technique used purposive sampling, and four companies that conducted acquisitions in 2022 and were listed on the IDX were obtained. The research period was two years before and two years after the acquisition. The hypothesis was tested with a non-parametric test using the Wilcoxon signed rank test. Based on the results of the study, it is known that of the four financial ratios, only the activity ratio had a significant difference before and after the acquisition. Meanwhile, there were no significant differences in the liquidity, solvency, and profitability ratios. This is because the impact of the acquisition process cannot be seen in the short term. It takes integration and a long time to create synergy or change after an acquisition.
creator: Dwi Luthfiyana
creator: Evaralda Angelica Putri
creator: Alfira Rizka Muktiamalia
creator: Endang Kartini Panggiarti
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-11
publication date: 2025-11-11
volume: 2
number: 4
starting page: 245
ending page: 255
doi: 10.61132/jeap.v2i4.1665

Implementasi Sistem Bagi Hasil Tabungan Easy Mudharabah Berdasarkan PSAK 405 Pada Bank Syariah Indonesia Kantor Cabang Cimahi
type: item
description: This study examines how the profit-sharing system is implemented in the Easy Mudharabah Savings product at Bank Syariah Indonesia (BSI) Cimahi Branch Office in accordance with Statement of Financial Accounting Standards (PSAK) 405 about Mudharabah Accounting. This study combined field observation and literature review in a descriptive qualitative manner. Interviews, documents, and literature reviews on the National Sharia Council's (DSN-MUI) fatwa on the mudharabah contract were used to gather the data. The findings demonstrate that the Easy Mudharabah Savings program at the BSI Cimahi Branch has been appropriately and sharia-compliantly executed in conformity with PSAK 405 regulations. Customer deposits, as opposed to the bank's permanent liabilities, are recorded as Temporary Syirkah Funds. Based on the agreed-upon nisbah and the average daily balances of the clients, the profit-sharing method is used to calculate the profit-sharing. Furthermore, PSAK 405 is followed in the presentation and disclosure of financial statements, while there is still opportunity to further customer information transparency. All things considered, the results of this study show that the Islamic banking profit-sharing system's implementation of PSAK 405 upholds the values of equity, cooperation, and openness.
creator: Ariani Putri Utami
creator: Mia Lasmi Wardiyah
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-12
publication date: 2025-11-12
volume: 2
number: 4
starting page: 256
ending page: 268
doi: 10.61132/jeap.v2i4.1680

Masalah Pokok Pembangunan (Masalah Dualisme, Masalah Kependudukan Dualisme)
type: item
description: This study examines two key development issues in developing : economic dualism and population issues, using a qualitative approach using library research. The analysis shows that economic dualism, characterizes by the gap between the low-productivity traditional sector and the high-tech modern sector, remains a key characteristic of Indonesia’s economic structure. On the other hand, high population growth and uncontrolled urbanization exacerbate inter-regional inequality and weaken the equitable distribution of development outcomes. The interconnectedness of these two issues creates a cycle of proverty that is difficult to break and hinders the achivement of sustaineble development. Therefore, an integrative and inclusive develpment strategy is neded, encompassing strengthenung the tradisional sector, equitable imvestment, improving the quality of human resources, and controlling population growth to ensure more balanced and equitable development.
creator: Fadiah Aisyah
creator: Julfie Zahara
creator: Gama Pratama
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-12
publication date: 2025-11-12
volume: 2
number: 4
starting page: 269
ending page: 275
doi: 10.61132/jeap.v2i4.1684

Fast Fashion dan Tantangan Keberlanjutan Industri Halal Perspektif Etika Produksi dan Konsumsi Islam
type: item
description: The fashion industry is experiencing continuous acceleration. Increased social and economic competition is occurring in society to expand the boundaries of consumer demand. Fast fashion companies have successfully built this business model by relying on cheap labor and the resulting social, economic, and environmental impacts. The method used in this study is qualitative research with a literature study approach and an understanding of the meaning of social or humanitarian phenomena examined through descriptive analysis using the Islamic economic theory framework. The results show that the fast fashion industry has exploited the environment and even labor rights, which has had an impact on the economy, society, and health. Based on Islamic production ethics, it is clearly explained in the Qur'an that production practices must bring benefits to humans without causing harm, based on the four main principles of the Islamic economic system, namely, monotheism, balance, free will, and responsibility. Meanwhile, Islamic consumption ethics avoid wastefulness (tabzir) and unnecessary spending (isyraf), so that consumption behavior can provide long-term benefits for both worldly and afterlife. This study emphasizes the importance of collaboration between the government, stakeholders, and the community in creating a sustainable production system in accordance with Islamic values.
creator: Afaf Dwi Safitri
creator: Lilik Rahmawati
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-13
publication date: 2025-11-13
volume: 2
number: 4
starting page: 276
ending page: 288
doi: 10.61132/jeap.v2i4.1666

Inovasi Manajemen Bisnis Syariah Berbasis Ekonomi Biru pada Industri Tambak Udang di Kabupaten Sidoarjo untuk Meningkatkan Daya Saing Global
type: item
description: This study explores the integration of Islamic business management principles, blue economy concepts, and innovation strategies in the shrimp farming industry of Sidoarjo, Indonesia, to enhance global competitiveness. The research adopts a qualitative approach through literature review and thematic analysis of relevant sources, aiming to formulate a sustainable business model that harmonizes ethical, environmental, and economic dimensions. Findings reveal that applying sharia-based management—including mudharabah and musyarakah contracts, halal certification, and social responsibility through zakat and waqf—creates an equitable business ecosystem. Simultaneously, blue economy practices such as biofloc technology, waste utilization, and mangrove rehabilitation strengthen environmental sustainability and operational efficiency. Additionally, technological innovation through IoT-based monitoring, digital marketing, and traceability systems significantly improves productivity and market access. The synergy of these elements positions Sidoarjo shrimp as a distinctive product with ethical value, sustainability compliance, and premium market potential. This study suggests policy support for sustainable financing, technology adoption, and certification to scale up implementation and recommends future research to quantify its economic and ecological impacts.
creator: Syaiful Fadlol Al Mu'arrifn
creator: Lilik Rahmawati
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-14
publication date: 2025-11-14
volume: 2
number: 4
starting page: 289
ending page: 302
doi: 10.61132/jeap.v2i4.1663

Pengaruh Leverage, Likuiditas, dan Pertumbuhan Penjualan terhadap Profitabilitas pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia (Periode 2021 – 2024)
type: item
description: This research aims to analyze the effect of leverage, liquidity, and sales growth on profitability in food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study used a purposive sampling method with 69 companies and 276 observation data. The data were analyzed using multiple linear regression through SPSS version 26 after classical assumption tests. The results show that leverage (Debt to Equity Ratio) has a negative effect on profitability, while leverage (Debt to Asset Ratio) has no effect. Liquidity measured by the Current Ratio has a positive effect, while the Quick Ratio has no effect on profitability. Sales growth positively affects profitability. Simultaneously, leverage, liquidity, and sales growth significantly influence profitability (Return on Assets) in food and beverage companies. These findings imply that companies should maintain an optimal capital structure and liquidity level to sustain profitability amid competition in the food and beverage sector.
creator: Dian Lestari
creator: Arif Makhsun
creator: Sri Astuti
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-14
publication date: 2025-11-14
volume: 2
number: 4
starting page: 303
ending page: 312
doi: 10.61132/jeap.v2i4.1689

Pengaruh Cita Rasa dan Pelayanan terhadap Kepuasan Pelanggan pada Rumah Makan Lontong Tahu dan Nasi Pecel di Karangjati Kabupaten Semarang
type: item
description: Located in Karangjati, Semarang Regency. The rapid development of the culinary industry has led to increasingly fierce competition. Customer satisfaction is crucial for business continuity. This study employs a quantitative method with an explanatory design. A total of 96 individuals were surveyed using simple random sampling. The F-test, reliability test, multiple linear regression, coefficient of determination, descriptive statistics, and t-test were used to analyse the data collected via a Likert scale questionnaire. The results show that taste and service quality have a positive and significant effect on customer satisfaction. Consistency in taste provides emotional satisfaction, while good service enhances the customer's dining experience. The coefficient of determination shows that these two factors explain more than 60% of the variation in customer satisfaction. These findings emphasise the importance for traditional restaurants to maintain the uniqueness and consistency of taste while improving service quality in order to build customer loyalty and maintain competitiveness.
creator: Eva Alya Mujahadah
creator: Riyono Riyono
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-14
publication date: 2025-11-14
volume: 2
number: 4
starting page: 313
ending page: 322
doi: 10.61132/jeap.v2i4.1686

Optimalisasi Proses Perpajakan Melalui Sistem Terintegrasi pada Perusahaan Jasa Kepelabuhanan
type: item
description: The digital era requires companies to adapt to modern, efficient, and accurate taxation systems. This study aims to analyze the implementation of an integrated system to optimize tax administration processes in a port service company in Indonesia. The focus of this research is to examine how the integration of systems such as SAP, Coretax, Microsoft Excel, and digital banking platforms is utilized to manage Income Tax Article 23 (PPh 23), Value Added Tax (VAT), and the tax reimbursement process. This study employs a qualitative approach with a descriptive case study design, conducted through participatory observation, document analysis, and informal interviews with employees directly involved in tax administration. The results indicate that the integrated system positively impacts the efficiency, consistency, and reliability of tax administration processes. It helps streamline workflows and accelerate tax reporting, particularly in managing PPh 23 and VAT. However, weaknesses remain in the manual data recap stage using Microsoft Excel, which is prone to human error due to the absence of automatic validation mechanisms. Therefore, this study recommends developing a standardized Excel template equipped with automatic validation features and providing training for staff to enhance data accuracy and administrative effectiveness. These findings are expected to serve as a practical reference for other companies in implementing an integrated taxation system that is optimal and sustainable, as well as encouraging increased efficiency and compliance with tax administration in the corporate environment.
creator: Marshall Sava Laksa Muhammad Wibisono
creator: Ade Irma Suryani Lating
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-15
publication date: 2025-11-15
volume: 2
number: 4
starting page: 323
ending page: 337
doi: 10.61132/jeap.v2i4.1687

Pengaruh Financial Distress, Tata Kelola Perusahaan dan Kepemilikan Institusional terhadap Tax Avoidance yang Terdaftar di Bursa Efek Indonesia (Periode 2021 – 2024)
type: item
description: Taxes are a primary source of government revenue and play a crucial role in economic development. However, tax avoidance practices are still widely practiced by companies, including in the mining sector, which has significant potential to generate state revenue. This study aims to examine the influence of financial distress, corporate governance (independent commissioners and audit committees), and institutional ownership on tax avoidance in mining companies listed on the Indonesia Stock Exchange for the 2020–2023 period. The study population consisted of 83 companies, and through purposive sampling, 61 companies were selected, with a total of 244 observations. The analysis used panel data regression with the help of Eviews 25. The results indicate that financial distress and institutional ownership have a positive effect on tax avoidance, while independent commissioners and audit committees have a negative effect on tax avoidance. These findings suggest that a company's financial condition and ownership structure play a significant role in determining tax avoidance policies.
creator: Lhudvia Sekar Pambudi
creator: Arif Makhsun
creator: Endah Yuni Puspitasari
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-18
publication date: 2025-11-18
volume: 2
number: 4
starting page: 338
ending page: 346
doi: 10.61132/jeap.v2i4.1694

Self Efficacy sebagai Variabel Intervening dalam Mempengaruhi Servant Leadership terhadap Perilaku Kewarganegaraan Organisasi
type: item
description: This study aims to determine self-efficacy as an intervening variable in influencing the relationship between servant leadership and organizational citizenship behavior among employees of the Muaro Jambi District Environment Agency. The analysis method used is quantitative analysis. The population and sample consisted of 56 employees. Data collection was conducted by distributing questionnaires using a Likert scale. The statistical analysis used Structural Equation Modeling (SEM) techniques, with Partial Least Squares (PLS) as the tool for managing it using SmartPLS 4.1.1. The results of this study indicate that servant leadership has a positive and significant effect on organizational citizenship behavior, servant leadership has a positive and significant effect on self-efficacy, self-efficacy has a positive and significant effect on organizational citizenship behavior, and servant leadership has a positive and significant effect on organizational citizenship behavior and is mediated by self-efficacy.
creator: Amelinda Amelinda
creator: Shofia Amin
creator: Rts. Ratnawati
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-18
publication date: 2025-11-18
volume: 2
number: 4
starting page: 347
ending page: 361
doi: 10.61132/jeap.v2i4.1692

Analisis Kualitatif tentang Sinergi Pemerintah, Pelaku Usaha, dan Lembaga Sertifikasi dalam Pengembangan Klaster Kosmetika Halal di Indonesia
type: item
description: The halal cosmetics industry in Indonesia has grown rapidly in recent years in line with the increasing awareness of Muslim consumers regarding product safety, cleanliness, and compliance with Islamic law. However, this industry still faces several challenges, particularly related to the availability of halal-certified raw materials, production process standardization, and coordination among key stakeholders. This study aims to analyze the synergy between the government, business actors, and halal certification institutions in the development of the halal cosmetics cluster in Indonesia. Using a qualitative approach and case study design, this research draws on literature analysis and applies the concepts of halal industry clusters and the triple helix model. The results indicate that collaboration among cosmetic manufacturers, government institutions, and certification bodies such as BPOM and LPPOM-MUI has strengthened consumer trust and legal assurance regarding halal products. Nevertheless, barriers remain, including limited knowledge among producers about halal standards and uneven support infrastructures across regions. Therefore, strengthening policy integration, capacity building for industry players, and institutional support is necessary to enhance the competitiveness and sustainability of the halal cosmetics industry in accordance with the principles of Maqashid Sharia.
creator: Anisa Lestari
creator: Fahriya Fahriya
creator: Nurul Layali
creator: Dian Dian
creator: Muhammad Ersya Faraby
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-18
publication date: 2025-11-18
volume: 2
number: 4
starting page: 362
ending page: 377
doi: 10.61132/jeap.v2i4.1697

Faktor Keprilakuan yang Mempengaruhi Keandalan Informasi Laporan Keuangan
type: item
description: The reliability of financial reporting information is an important aspect in maintaining the credibility of financial institutions, especially Rural Banks (BPR) that operate based on public trust. This study aims to analyze the influence of organizational commitment, individual integrity, ethical orientation, and external pressure on the reliability of financial reporting information at BPRs in Bali Province. This study used a quantitative approach with a purposive sampling technique, involving 75 respondents from 10 BPRs who met the criteria of length of service and involvement in the financial reporting process. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the help of SPSS. The results showed that organizational commitment, individual integrity, and ethical orientation had a significant positive effect, while external pressure had a negative but insignificant effect on the reliability of financial reporting information. These findings emphasize the importance of strengthening ethical values ​​and employee integrity in strengthening the reliability of financial reporting, while also supporting the application of Agency Theory which emphasizes the importance of controlling agent behavior to align with the interests of the principal. This study provides practical implications for BPR management to strengthen organizational culture and ethical oversight as part of the internal control system.
creator: Putu Ayu Diah Widari Putri
creator: Nyoman Yudha Astriayu Widyari
creator: Ida Ayu Komang Tiara Pratistha Sari
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-19
publication date: 2025-11-19
volume: 2
number: 4
starting page: 378
ending page: 390
doi: 10.61132/jeap.v2i4.1699

Analisis Penerapan ESG Reporting terhadap Nilai PT Indofood Sukses Makmur Tbk Periode 2020-2024
type: item
description: This study analyzes the implementation of ESG (Environmental, Social, and Governance) reporting on the firm value of PT Indofood Sukses Makmur Tbk during the 2020-2024 period. The main issues examined are how ESG reporting is implemented and the extent of its influence on firm value, as well as which ESG component has the most significant impact. The research method employs a quantitative approach with a causal comparative design, utilizing secondary data sourced from annual reports, sustainability reports, and market data over five years. Firm value is proxied using Tobin's Q ratio, while the level of ESG disclosure is measured based on the GRI Standards framework. Data analysis techniques use multiple linear regression by incorporating control variables including firm size, profitability (ROA), and leverage to enhance result validity. The research findings indicate that ESG reporting has a positive and significant effect on firm value with a coefficient of β = 0.018 and p < 0.001, with a model predictive capability (R²) of 87.3%. Indofood's ESG Score experienced substantial improvement from 56.3% in 2020 to 78.9% in 2024, accompanied by an increase in Tobin's Q from 0.982 to 1.523. Component-wise analysis reveals that the Social aspect provides the highest impact (β = 0.009), followed by Governance (β = 0.007) and Environmental (β = 0.006). These findings provide empirical support for stakeholder theory and resource-based view in the Indonesian emerging market context.
creator: Arka Nurafna Oktaviandy Wibowo
creator: Dwi Koerniawati
rights: Copyright (c) 2025 Jurnal Ekonomi, Akuntansi, dan Perpajakan https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-11-20
publication date: 2025-11-20
volume: 2
number: 4
starting page: 391
ending page: 404
doi: 10.61132/jeap.v2i4.1708