Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
type: channel
description: Journal Title :Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP) Initials : JIEAP Frequency : Maret, Juni, September, Desember Print ISSN : 3046-8752 Online ISSN : 3046-9422 Editor in Chief : Dr. Imang DP, SE.,M.Si.,Ak.,CA.,CIBA.,ACPA DOI: 10.61132 Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP) Dengan e-ISSN : 3046-9422, p-ISSN : 3046-8752 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 Maret, Juni, September, Desember. Misi Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP) 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 Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP) 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 Ilmiah Ekonomi, Akuntansi, dan Pajak
issn: 3046-8752
items: Pengaruh Kemampuan Analisis Kuantitatif dan Penguasaan Statistika terhadap Pengambilan Keputusan Manajerial pada Mahasiswa Prodi Manajemen Mahasiswa di Bekasi
items: Pengaruh Kemiskinan dan Pengangguran terhadap Pertumbuhan Ekonomi di Provinsi Jambi Tahun 2019-2023
items: Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan terhadap Profitabilitas
items: Pengaruh Kepemimpinan Transformasional, Motivasi Kerja, dan Pelatihan SDM Terhadap Kinerja Karyawan
items: Pengaruh Kemampuan Derivatif dan Literasi dalam Matematika Ekonomi terhadap Keputusan Investasi Mahasiswa Program Studi Manajemen
items: Pengaruh Pengalaman Auditor dan Profesionalisme Auditor terhadap Pendeteksian Kecurangan Audit
items: Efektivitas Penggunaan sistem informasi akuntansi SAP dalam program MBKM magang mandiri di PT Japfa Comfeed Indonesia Tbk Unit Gedangan
items: Analisis Perubahan Perilaku Konsumen Terhadap UMKM di Cifest Cikarang Selatan Selama Periode Libur
items: Pengaruh Kompensasi, Motivasi Kerja, dan Lingkungan Kerja terhadap Turnover Intention Karyawan
items: Penerapan Metode Full Costing dalam Menentukan Harga Pokok Produksi pada Bumdes Sukoharjo untuk Meningkatkan Efisiensi
items: Pengaruh Perputaran Modal Kerja, Perputaran Kas, Likuiditas, dan Pertumbuhan Laba terhadap Nilai Perusahaan
items: Pengaruh Disiplin Kerja, Beban Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan pada Indomaret Area Jakarta Barat
items: Pengaruh Intellectual Capital dan Profitabilitas terhadap Firm Value (Studi pada Perusahaan Manfaktur Sub-Sektor Food & Beverage yang Terdaftar di BEI Periode 2020-2023)
items: Analisis Fiqih Muamalah dalam Transaksi Jual Beli Online Menurut Perspektif Hukum Islam dan Syariah
items: Pengaruh Return On Equity (ROE), Struktur Aktiva, dan Current Ratio (CR) terhadap Struktur Modal Pada PT. Mayora Indah, Tbk Tahun 2015 – 2023
items: Manfaat Penerapan ERP Berbasis SAP bagi End-User di PT.XY
items: Analisis Pengaruh Kualitas Audit Internal terhadap Efektivitas Kebijakan Lindung Nilai Perusahaan Sektor Energi di Indonesia
items: Peran Etika Bisnis dalam Moderasi Pengaruh Penerapan PPN terhadap Kinerja Keuangan Perusahaan B2B
items: Analisis Profitabilitas dan Struktur Modal terhadap PPh Badan Terhutang pada Perusahaan Manufaktur Industri Pupuk Organik
items: Penyusunan Laporan Keuangan UMKM Berdasarkan Sak EMKM

Pengaruh Kemampuan Analisis Kuantitatif dan Penguasaan Statistika terhadap Pengambilan Keputusan Manajerial pada Mahasiswa Prodi Manajemen Mahasiswa di Bekasi
type: item
description: This study aims to analyze the influence of quantitative analysis skills and statistical mastery on managerial decision-making among Management students in Bekasi. The background of this study is based on the importance of data literacy and analytical skills in supporting effective decision-making processes, especially amidst the increasing demand for data-driven businesses. This study used a quantitative approach with a census technique on 67 respondents. Data were collected through questionnaires and analyzed using multiple linear regression through classical assumption tests, partial tests (t-tests), and simultaneous (F-tests). The results showed that both quantitative analysis skills and statistical mastery have a positive and significant effect individually on managerial decision-making skills. Quantitative analysis skills, which include the ability to process data in numerical form and interpret it critically, have been shown to strengthen decision-making skills in various situations. Likewise, statistical mastery provides a foundation for analyzing data systematically and producing evidence-based decisions. Simultaneously, these two variables explain 60.8% of the variation in decision-making. These findings emphasize the importance of mastering quantitative and statistical skills for students in facing the complexity of decision-making in a professional environment. This study recommends strengthening the curriculum and providing practical data-based training to improve students' readiness for more informed and analytically sound managerial decision-making. Furthermore, it is recommended that students be given more opportunities to engage in case studies involving real-world data, as well as the use of statistical software that can accelerate the analysis and decision-making process. Improving data and statistical literacy will give students a competitive advantage in an increasingly data-driven business world.
creator: Wanda Ragilita Azzahro
creator: Laili Nur Maulinasari
creator: Muhammad Kosim
creator: Ika Puspita
creator: Rizky Aulia Putri Aisyah
creator: Kiki Mustingatun
rights: Copyright (c) 2025 Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-05
publication date: 2025-08-05
volume: 2
number: 3
starting page: 01
ending page: 17
doi: 10.61132/jieap.v2i3.1396

Pengaruh Kemiskinan dan Pengangguran terhadap Pertumbuhan Ekonomi di Provinsi Jambi Tahun 2019-2023
type: item
description: Economic growth is a factor that influences the level of poverty, considering the increasing population which means that economic needs will also increase, so additional income is needed every year. The purpose of this thesis is to determine the effect of poverty and poverty on economic growth in Jambi Province in 2019-2023. The analysis method used is the Panel Data Regression Method. The results of the study obtained that poverty has a positive and significant effect on economic growth in Jambi Province in 2019-2023, so that the hypothesis (H1) proposed by the researcher is accepted with a significance value of 0.0308 <0.05 with a t-statistic value of 2.220545. Unemployment has a positive but not significant effect on economic growth in Jambi Province in 2019-2023 in Jambi Province, so that the hypothesis (H2) proposed by the researcher is rejected with a significance value of 0.4054> 0.05 with a t-statistic value of 0.838862. Poverty (X1) and Unemployment (X2) together influence economic growth in Jambi Province in 2019-2023 in Jambi Province (Y) with a calculated F value of 2.562611 and a significant value of 0.04680 <0.05 then Ho is rejected and Ha is accepted. For this reason, the government must increase employment opportunities and the government must pay more attention to the level of poverty as well as increase economic growth. Islam hates poverty and poverty because according to Islam, economic growth, wealth is a blessing and gift from Allah SWT that must be grateful for by mankind. Poverty, poverty and economic stagnation must be eliminated so as not to endanger faith, morals and morals, even divisions in society. Increasing quality employment opportunities and reducing poverty levels are important priorities to improve the quality of life of the community and create social stability.
creator: Rismaya Eviara
creator: Novi Mubryarto
creator: G.W.I Awal Habibah
rights: Copyright (c) 2025 Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-07
publication date: 2025-08-07
volume: 2
number: 3
starting page: 18
ending page: 33
doi: 10.61132/jieap.v2i3.1428

Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan terhadap Profitabilitas
type: item
description: This study aims to evaluate the effectiveness of current asset management, specifically cash, receivables, and inventory, and its impact on a company's ability to generate profits. The study focused on companies in the automotive sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. The research approach used a quantitative method with secondary data sourced from annual financial reports. The study sample included 11 companies, resulting in a total of 44 observational data sets over four years. Data analysis was performed using SPSS version 25 software to examine the relationships and influences between the study variables. The test results showed that cash management did not significantly influence profitability. This indicates that the amount of available cash does not always correlate with profit, possibly because cash funds are not optimally utilized in productive activities. Conversely, receivables management showed a negative correlation with profitability. This finding suggests that high receivables can burden cash flow and reduce a company's ability to generate profits. Meanwhile, inventory management has a positive and significant impact on profitability, indicating that good inventory control can support smooth production and sales, thereby increasing profits. Together, these three variables explained 68.4% of the variation in company profitability, while the remaining 31.6% was influenced by factors outside the model, such as operational efficiency, cost structure, and marketing strategy. These findings provide insights for automotive company management to prioritize inventory management and review cash and receivables policies to optimize financial performance.
creator: Irma Lestari
creator: Sri Yuni
creator: Agus Kubertein
rights: Copyright (c) 2025 Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 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: 3
starting page: 34
ending page: 48
doi: 10.61132/jieap.v2i3.1440

Pengaruh Kepemimpinan Transformasional, Motivasi Kerja, dan Pelatihan SDM Terhadap Kinerja Karyawan
type: item
description: This study investigates how transformational leadership, work motivation, and human resource (HR) human resources training influence employee performance across various industrial sectors in Indonesia. Improving employee performance is crucial for organizational success in an increasingly dynamic business environment. This study utilizes a quantitative survey method and involves 200 people from the manufacturing, service, and trade sectors. The data was analyzed using multiple linear regression after being collected through questionnaires. Research shows that human resource training, work motivation, and transformational leadership simultaneously and partially have a positive and significant effect on employee performance. The results indicate that organizations must enhance their inspiring leadership styles, boost employee morale through internal and external approaches, and implement sustainable training programs to improve their employees' skills. This study provides a theoretical basis for the advancement of human resource management science and offers practical benefits for human resource managers and practitioners in improving organizational efficiency.
creator: Saprudin Saprudin
creator: Siti Afifatul Atqiyah
creator: Muhammad Kosim
creator: Syifa Nur Aulia
creator: Fania Dwi Zahra
creator: Muhammad Fikri Haikal
rights: Copyright (c) 2025 Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-15
publication date: 2025-08-15
volume: 2
number: 3
starting page: 49
ending page: 59
doi: 10.61132/jieap.v2i3.1463

Pengaruh Kemampuan Derivatif dan Literasi dalam Matematika Ekonomi terhadap Keputusan Investasi Mahasiswa Program Studi Manajemen
type: item
description: This study aims to analyze the influence of derivative skills and literacy in economic mathematics on investment decisions of students in the Management Study Program. The study was conducted using a quantitative approach using primary data collected through questionnaires distributed to students. The collected data were then analyzed using multiple regression tests to determine the extent to which the studied variables influence investment decisions. The results of the multiple regression test indicate that derivative skills and economic mathematics literacy simultaneously have a significant influence on students' investment decisions. The coefficient of determination (R²) value is 0.551, which means that 55.1% of the variability in investment decisions can be explained by these two independent variables, while the remaining 44.9% is explained by other factors not examined in this study. This figure indicates that students' ability to understand and use economic mathematics concepts, especially in terms of derivatives, as well as their financial literacy, play an important role in forming rational and informed investment decisions. The results of this study indicate that mastery of economic mathematics concepts, especially derivative skills, has a direct impact on students' ability to make better and more logical investment decisions. On the other hand, financial literacy also influences how students assess and manage investments, resulting in wiser decisions. Therefore, it is important for educational institutions to integrate mathematical economics and financial literacy into their curricula to help students make more rational investment decisions and reduce potential future financial risks. Furthermore, this study also suggests the need to improve students' understanding of basic concepts in mathematical economics and financial literacy. Management study programs can strengthen their curricula by providing more in-depth training in the applications of mathematic…
creator: Alma Noviana
creator: Andreas Alfa Morino
creator: Hasan Almawardi
creator: M.Pajri Ade Pratama
rights: Copyright (c) 2025 Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-16
publication date: 2025-08-16
volume: 2
number: 3
starting page: 60
ending page: 70
doi: 10.61132/jieap.v2i3.1467

Pengaruh Pengalaman Auditor dan Profesionalisme Auditor terhadap Pendeteksian Kecurangan Audit
type: item
description: This study aims to analyze the influence of auditor experience and professionalism on the ability to detect audit conditions in Public Accounting Firms (KAP) in South Jakarta. The background of this study is based on the important role of auditors in ensuring the integrity of financial statements and preventing financial practices that can harm various parties, including investors, shareholders, and regulators. In an increasingly complex business world, layout practices are increasingly difficult to detect without adequate professional skills. Therefore, factors such as auditor experience and professionalism are crucial in supporting audit quality. This study used a survey method with a questionnaire instrument distributed to auditors working at several KAPs in the study area. The collected data were analyzed using Statistical Package for the Social Sciences (SPSS) software to test the proposed hypotheses. The results showed that auditor experience significantly influenced the ability to detect audit conditions, indicating that the greater the auditor's work experience, the sharper their ability to identify indications of conditions. In addition, auditor professionalism was also proven to have a positive effect on the detection of audit conditions. Aspects such as responsibility, objectivity, competence, and commitment to professional ethics are important foundations for an effective and independent audit process. These findings indicate that integrity, responsibility, and adherence to professional standards are important factors supporting audit effectiveness. This research is expected to serve as a reference for public accounting firms (KAPs) in improving audit quality through competency development, ongoing training, and upholding auditor professional ethics in the workplace. This study also recommends the need for ongoing training to increase auditor sensitivity to increasingly complex conditions.
creator: Sairun Simanullang
creator: Fransiska Simanullang
rights: Copyright (c) 2025 Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-20
publication date: 2025-08-20
volume: 2
number: 3
starting page: 71
ending page: 83
doi: 10.61132/jieap.v2i3.1478

Efektivitas Penggunaan sistem informasi akuntansi SAP dalam program MBKM magang mandiri di PT Japfa Comfeed Indonesia Tbk Unit Gedangan
type: item
description: This study evaluates the effectiveness of the SAP accounting information system in supporting the implementation of the Independent Learning–Independent Campus (MBKM) Internship Program at PT Japfa Comfeed Indonesia Tbk, Gedangan Unit. SAP, as an integrated Enterprise Resource Planning (ERP) system, was adopted to replace the previous desktop-based system, which had significant limitations, such as restricted local access, dependence on additional licenses, and lower integration capabilities across departments. The main objective of this research is to determine how SAP contributes to improving organizational efficiency while simultaneously providing practical learning opportunities for students participating in the MBKM internship program. A descriptive qualitative approach was employed, with data collected through direct observation of company operations, semi-structured interviews with student interns and field supervisors, and analysis of company documentation. The findings indicate that the use of SAP has enhanced efficiency, accuracy, and speed in recording and reporting financial transactions. Through their internship, students engaged directly in business processes, particularly in handling purchase requisitions, reimbursement procedures, and asset management activities. This exposure enabled students to develop a deeper understanding of integrated financial systems and the workflow of a large-scale agribusiness corporation. Although several technical challenges were encountered, particularly in the form of temporary network disruptions, such issues did not substantially hinder the system’s overall performance. The availability of prompt technical support from the company’s IT team minimized potential negative impacts and ensured system continuity. Beyond improving corporate financial governance, SAP also offered valuable experiential learning for interns, bridging theoretical knowledge acquired in academic settings with real-world industrial applications. O…
creator: Moch Iqbal Romadhon
rights: Copyright (c) 2025 Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-21
publication date: 2025-08-21
volume: 2
number: 3
starting page: 84
ending page: 96
doi: 10.61132/jieap.v2i3.1474

Analisis Perubahan Perilaku Konsumen Terhadap UMKM di Cifest Cikarang Selatan Selama Periode Libur
type: item
description: In recent years, Micro, Small, and Medium Enterprises (MSMEs) have increasingly positioned themselves as one of the main pillars of the Indonesian economy, contributing significantly to employment opportunities, income distribution, and economic resilience. In the local context, Cifest Cikarang Selatan represents a dynamic marketplace where various MSMEs operate and directly interact with consumers. An interesting phenomenon emerges during holiday periods, when consumer behavior shows significant changes, especially in terms of purchasing methods and preferences between online and offline channels. This study aims to explore the transformation of consumer behavior, focusing on the comparative analysis of online and offline purchases, and to evaluate its broader implications for the sustainability and competitiveness of MSMEs operating at Cifest. The research adopts a descriptive and analytical approach, using both recent statistical data and supporting literature to provide a comprehensive understanding of the digital era’s influence on shopping patterns. The findings reveal that online purchases continue to grow rapidly due to convenience, wider product access, and promotional offers that attract customers. However, offline purchases remain relevant, particularly for consumers who value direct product inspection, immediate ownership, and social interaction within traditional marketplaces. For MSMEs, this shift presents both challenges and opportunities. Those that rely solely on conventional offline strategies risk losing competitiveness, while those able to integrate digital platforms with traditional sales methods demonstrate greater adaptability and potential for growth. Overall, this study concludes that the sustainability of MSMEs in Cifest Cikarang Selatan depends largely on their ability to embrace digital transformation without neglecting the strengths of offline interactions. By leveraging both channels strategically, MSMEs can not only survive but also th…
creator: Pradipta Rizky Ferdian
creator: Rois Kurniawan
creator: Muhammad Kosim
creator: Delima Pebrianti Salsabil
creator: Reni Anggraeni
creator: Ryan Akbar Maulana
rights: Copyright (c) 2025 Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-21
publication date: 2025-08-21
volume: 2
number: 3
starting page: 97
ending page: 111
doi: 10.61132/jieap.v2i3.1475

Pengaruh Kompensasi, Motivasi Kerja, dan Lingkungan Kerja terhadap Turnover Intention Karyawan
type: item
description: This study aims to empirically examine the influence of compensation, work motivation, and work environment on employee turnover intention at PT. XYZ, Kimia Merak Division. This study is expected to contribute both theoretically and practically in the field of human resource management, particularly in reducing employee turnover. The problem of turnover intention is a crucial issue because it can have negative impacts on organizational sustainability, such as increased recruitment costs, disrupted productivity, and the loss of experienced employees. The research method used is a quantitative approach with a purposive sampling technique. The study sample consisted of 75 permanent employees who have worked for at least two years. Data collection was carried out using a questionnaire instrument that has been tested for validity and reliability. Data analysis used multiple linear regression to test the influence of independent variables on the dependent variable. The results of the study indicate that compensation, work motivation, and work environment each have a negative and significant effect on turnover intention. This means that the better the compensation provided, the higher the employee's work motivation, and the more conducive the work environment, the lower the tendency of employees to intend to leave the company. The findings indicate that improving compensation packages, enhancing employee motivation, and maintaining a supportive work environment are crucial strategies to reduce turnover intention. Based on these results, companies are advised to design fair and competitive compensation systems, create programs that enhance intrinsic and extrinsic motivation, and ensure a safe, comfortable, and supportive work environment for employee performance. This way, companies can retain quality human resources and maintain operational stability.
creator: Neta Tertina Aratri
creator: Agrianti Komalasari
rights: Copyright (c) 2025 Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-26
publication date: 2025-08-26
volume: 2
number: 3
starting page: 112
ending page: 120
doi: 10.61132/jieap.v2i3.1498

Penerapan Metode Full Costing dalam Menentukan Harga Pokok Produksi pada Bumdes Sukoharjo untuk Meningkatkan Efisiensi
type: item
description: This study aims to analyze the application of the full costing method in determining the cost of goods sold at a Sukoharjo Village-Owned Enterprise (BUMDes). The full costing method is an approach that assigns all production costs, both fixed and variable, to the product. It is expected to provide more accurate cost information than the traditional method currently used by BUMDes. This study used a qualitative descriptive approach, using a case study of a BUMDes Sukoharjo that produces traditional foods such as clorot, geblek, and lanting. Data collection techniques included interviews, observation, and documentation.The results indicate that the method currently used by BUMDes Sukoharjo does not capture all production costs, particularly equipment depreciation and other fixed overhead. Calculating the cost of goods sold using the full costing method yields a higher value than the previous method. This difference occurs because the full costing method comprehensively considers all cost elements, providing a more accurate basis for setting selling prices. By implementing the full costing method, BUMDes can improve cost management efficiency and obtain more accurate information for managerial decision-making. Furthermore, applying the full costing method enables BUMDes to better understand the impact of fixed costs on the overall profitability of their products. By factoring in all costs, including overheads and depreciation, BUMDes can make more informed decisions regarding pricing strategies and resource allocation. This method also allows for greater transparency in cost structures, which is essential for effective financial planning and budgeting. Ultimately, the full costing method will contribute to improved financial sustainability and long-term profitability for BUMDes Sukoharjo, helping them navigate challenges in the competitive market of traditional food production.
creator: Muhammad Khoirul Fattah
creator: Tri Hesti Utaminingtyas
creator: Gentiga Muhammad Zairin
rights: Copyright (c) 2025 Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-08-28
publication date: 2025-08-28
volume: 2
number: 3
starting page: 121
ending page: 141
doi: 10.61132/jieap.v2i3.1524

Pengaruh Perputaran Modal Kerja, Perputaran Kas, Likuiditas, dan Pertumbuhan Laba terhadap Nilai Perusahaan
type: item
description: The rapid development of the pharmaceutical industry in Indonesia presents both an opportunity and a challenge in increasing company value amidst the dynamics of an increasingly digital and competitive capital market. This phenomenon demonstrates that strong operational performance does not always translate into high market value, making it crucial to identify internal factors that influence company value, particularly in the pharmaceutical subsector, which plays a strategic role in Indonesia.This research aims to analyze the effect of Working Capital Turnover, Cash Turnover, Liquidity, and Profit Growth on Company Value in pharmaceutical companies listed on the Indonesia Stock Exchange for the 2021-2024 period. The research method used was quantitative with an explanatory approach. The sampling technique used total sampling, with a sample size of 10 companies. Secondary data, in the form of financial statements, were analyzed using multiple linear regression analysis.The results indicate that only Cash Turnover significantly impacts company value, with a negative effect, while Working Capital Turnover, Liquidity, and Profit Growth do not. These findings suggest that efficient working capital management and consistent profit growth play a crucial role in increasing the value of pharmaceutical companies. This research is expected to be a reference for management in strategic decision making and for academics for further research.
creator: Eka Fuji Lestari
creator: Wahyumi Ekawanti
rights: Copyright (c) 2025 Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-02
publication date: 2025-09-02
volume: 2
number: 3
starting page: 142
ending page: 165
doi: 10.61132/jieap.v2i3.1527

Pengaruh Disiplin Kerja, Beban Kerja dan Lingkungan Kerja terhadap Kinerja Karyawan pada Indomaret Area Jakarta Barat
type: item
description: This study was conducted with the aim of analyzing the influence of work discipline, workload, and work environment on employee performance, with a focus on Indomaret employees located in the West Jakarta area. The number of samples used in this study was 110 respondents who were directly selected from the employee population, with the data collection technique through the distribution of questionnaires using a Likert scale. The collected data were then analyzed using the multiple linear regression method with the help of SPSS software version 30. The results of the study indicate that partially, the variables of work discipline, workload, and work environment are proven to have an influence on employee performance, where each factor makes a different contribution in supporting or hindering work productivity. Meanwhile, simultaneously, the three independent variables are proven to have a significant influence on the dependent variable, namely employee performance. This finding confirms that the combination of good work discipline factors, balanced workload management, and a conducive work environment is very important in creating sustainable performance improvements. Thus, this study is expected to provide practical contributions as input for Indomaret management in the West Jakarta area in designing more effective human resource management strategies, both through policies to improve discipline, proportional workload management, and the creation of a work environment that is more supportive of employee comfort and motivation.
creator: Raudatul Jannah
creator: Deden Kurniawan
rights: Copyright (c) 2025 Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-04
publication date: 2025-09-04
volume: 2
number: 3
starting page: 166
ending page: 181
doi: 10.61132/jieap.v2i3.1530

Pengaruh Intellectual Capital dan Profitabilitas terhadap Firm Value (Studi pada Perusahaan Manfaktur Sub-Sektor Food & Beverage yang Terdaftar di BEI Periode 2020-2023)
type: item
description: This study aims to analyze the effect of intellectual capital and profitability on firm value in manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2020-2023 period. Intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC) method, which consists of three components: Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA). Meanwhile, profitability is proxied by Return on Assets (ROA). This study uses a quantitative approach with purposive sampling, resulting in 59 companies as research samples. After data screening and the removal of outliers, the number of observations analyzed was 138. The data were analyzed using multiple linear regression with SPSS software. The results of the study show that intellectual capital does not have a significant effect on firm value. This finding indicates that the management and disclosure of intellectual assets in food and beverage companies have not been able to improve investors' perception of the company’s market value. On the other hand, profitability has a positive and significant effect on firm value. This means that the higher the profitability, the higher the firm value, as reflected in investor confidence. This study emphasizes that conventional financial indicators remain the main focus of investors, while the role of intellectual capital has not yet been fully considered as a strategic resource that can directly enhance firm value.
creator: Fidela Salsabilla Maheswari
creator: Fitra Dharma
rights: Copyright (c) 2025 Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-23
publication date: 2025-09-23
volume: 2
number: 3
starting page: 182
ending page: 190
doi: 10.61132/jieap.v2i3.1546

Analisis Fiqih Muamalah dalam Transaksi Jual Beli Online Menurut Perspektif Hukum Islam dan Syariah
type: item
description: This study employs a qualitative library research method with the aim of analyzing fiqh muamalah in the practice of online buying and selling transactions from the perspective of Islamic law and sharia. The development of digital technology has given rise to various new models of transactions that require Islamic law to remain adaptive and relevant. Online trade is one form of contemporary muamalah that raises several issues, such as the validity of contracts, price transparency, clarity of goods, and the potential for fraud. In fiqh muamalah, the validity of a sale and purchase contract is determined by the fulfillment of its pillars and conditions, namely the presence of contracting parties, a clearly defined object of transaction, and a legitimate agreement. The findings indicate that online buying and selling transactions are valid as long as they comply with sharia principles such as justice, transparency of information, clarity of goods, and the absence of gharar (uncertainty), maysir (gambling), or riba (usury). Thus, Islamic law does not reject technological innovation as long as the substance of the contract remains in line with sharia. This research emphasizes that fiqh muamalah is capable of providing practical and relevant solutions in addressing the challenges of the modern digital economy.
creator: Adil Alfarizi Nst
creator: Imsar Imsar
rights: Copyright (c) 2025 Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-23
publication date: 2025-09-23
volume: 2
number: 3
starting page: 191
ending page: 201
doi: 10.61132/jieap.v2i3.1543

Pengaruh Return On Equity (ROE), Struktur Aktiva, dan Current Ratio (CR) terhadap Struktur Modal Pada PT. Mayora Indah, Tbk Tahun 2015 – 2023
type: item
description: This research aims to examine the effect of Return on Equity (ROE), Asset Structure, and Current Ratio (CR) on Capital Structure in the company PT Mayora Indah Tbk, which is listed on the Indonesia Stock Exchange (IDX) for the period 2015–2023. The data used in this study are secondary data obtained from the company’s annual financial reports during the research period. The research employs a quantitative approach, and the data sources are documentary in nature, focusing on publicly available financial statements.The analytical method used is multiple linear regression analysis, with data processing performed using SPSS software. This method allows the researcher to assess the impact of each independent variable on the dependent variable both partially and simultaneously. The results of the partial hypothesis testing indicate that the Return on Equity (ROE) variable has a positive and significant effect on Capital Structure, suggesting that higher profitability encourages the company to utilize more debt financing. On the other hand, the Asset Structure variable shows no significant negative effect on Capital Structure, indicating that the proportion of fixed assets does not play a decisive role in influencing capital structure in this case. Meanwhile, the Current Ratio (CR) has a negative and significant effect, implying that companies with higher liquidity tend to rely less on external debt. Simultaneously, the three variables—ROE, Asset Structure, and CR—have a significant influence on Capital Structure. These findings can serve as a reference for corporate financial management in optimizing capital structure decisions.
creator: Shela Julien Septin
creator: Eka Budi Yulianti
creator: Morina Barus
rights: Copyright (c) 2025 Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-23
publication date: 2025-09-23
volume: 2
number: 3
starting page: 202
ending page: 217
doi: 10.61132/jieap.v2i3.1547

Manfaat Penerapan ERP Berbasis SAP bagi End-User di PT.XY
type: item
description: This study provides an in-depth analysis of the benefits of implementing a SAP-based Enterprise Resource Planning (ERP) system for end-users at PT XY, an Indonesian airport management company. A qualitative case study approach was applied through comprehensive in-depth interviews and direct observations of accounting division staff who actively utilize the SAP Financial Accounting (FI), Controlling (CO), and Materials Management (MM) modules as part of their daily operations. The findings demonstrate that SAP implementation significantly enhances work efficiency, data accuracy, and overall operational productivity across multiple business processes. The system facilitates seamless cross-departmental integration, reduces manual errors, accelerates financial reporting, and supports real-time, data-driven decision-making. Furthermore, SAP strengthens internal coordination by providing consistent, centralized, and easily accessible information to all relevant stakeholders. Key challenges identified include limited network access, server congestion during peak hours, and difficulties with remote connections when accessing the system outside the office environment. The company addressed these issues through regular user training, provision of secure Virtual Private Network (VPN) access, expansion of server capacity, and a strategic plan to migrate to cloud-based SAP S/4HANA to improve flexibility, scalability, and long-term system reliability. The findings not only enrich the literature on ERP adoption, with practical guidance for other organizations seeking to plan, implement, and evaluate ERP systems to meet their own business needs, including effective human resource planning and change management strategies.
creator: Ira Yanti
creator: Isti Rahayau
rights: Copyright (c) 2025 Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-24
publication date: 2025-09-24
volume: 2
number: 3
starting page: 218
ending page: 226
doi: 10.61132/jieap.v2i3.1548

Analisis Pengaruh Kualitas Audit Internal terhadap Efektivitas Kebijakan Lindung Nilai Perusahaan Sektor Energi di Indonesia
type: item
description: This study aims to analyze the influence of internal audit quality on the effectiveness of hedging policies in energy sector companies listed on the Indonesia Stock Exchange in 2020-2023. Using annual financial statements and annual reports, this study selected 30 companies using a purposive sampling method. The internal audit variable in this study was measured by three proxies: Internal Audit Charter, Internal Auditor Competence, and Internal Auditor Training. This study used multiple linear regression analysis as a hypothesis testing method. The results indicate that Internal Audit Charter Disclosure has a positive effect on hedging effectiveness disclosure, while Internal Auditor Competence Disclosure and Internal Auditor Training have insignificant and negative effects on hedging policy effectiveness. Based on these results, companies with robust internal audit charters and comprehensive components tend to be more proactive in disclosing hedging policies to avoid reputational or regulatory risks. Companies that disclose internal auditor competency and training through documents do not necessarily guarantee disclosure of hedging effectiveness. This indicates that documentation of internal auditor competency or training in annual reports does not necessarily reflect the overall company oversight.
creator: Muhammad Abib Nur Alim
creator: Agrianti Komalasari
rights: Copyright (c) 2025 Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-24
publication date: 2025-09-24
volume: 2
number: 3
starting page: 227
ending page: 240
doi: 10.61132/jieap.v2i3.1551

Peran Etika Bisnis dalam Moderasi Pengaruh Penerapan PPN terhadap Kinerja Keuangan Perusahaan B2B
type: item
description: This study investigates the relationship between business ethics and VAT implementation with the aim of assessing the combined effect of both on the financial performance of B2B companies. The main theories underlying this study are the Ability to Pay Theory, Stakeholder Theory, and Ratio Analysis Theory. The study uses a positive research philosophy approach and a quantitative case study design with a structured questionnaire involving 30 respondents from PT Bhinneka Mentari Dimensi or Bhinneka.Com, the oldest B2B e-Commerce company in Indonesia. Data analysis was conducted using SPSS using descriptive and inferential statistics. The results show that VAT implementation indirectly affects financial performance through business morality. This mediating role is associated with stakeholder theory and the ability to pay. The low direct effect of VAT is related to an efficient company structure, company size, and reliance on self-reported data. B2B companies should embed business ethics principles in their operations, with management implementing a framework to ensure accountability in tax reporting and practices. The originality of this study contributes to the literature by emphasizing the distinctive role of business ethics as a bridge in the relationship between VAT implementation and financial performance of B2B companies, shifting attention from general tax compliance to specific VAT mechanisms and incorporating ethical dimensions in financial analysis.
creator: Herry Wira Wibawa
creator: Dewi Nari Ratih Permada
rights: Copyright (c) 2025 Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-30
publication date: 2025-09-30
volume: 2
number: 3
starting page: 241
ending page: 257
doi: 10.61132/jieap.v2i3.1553

Analisis Profitabilitas dan Struktur Modal terhadap PPh Badan Terhutang pada Perusahaan Manufaktur Industri Pupuk Organik
type: item
description: This study aims to examine and analyze the effect of profitability and capital structure on corporate income tax (PPh) payable at PT Kediri Tani Sejahtera during 2018–2022. The research uses a quantitative descriptive approach with primary data obtained through interviews and documentation of the company’s financial statements, including annual income statements and balance sheets. The analysis involves calculating profitability ratios, namely Return on Assets (ROA) and Return on Equity (ROE), as well as capital structure ratios, namely Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), and comparing them with the annual corporate income tax payable. The results indicate that net profit before tax and PPh payable were below 4.8 billion IDR annually. Trend Moment analysis shows that profitability has a significant relationship with PPh payable, while capital structure also affects PPh, though not directly. The company’s asset size impacts depreciation recognized as an expense in the income statement, influencing the tax amount due. This study confirms that managing profitability and capital structure is crucial for tax planning and compliance in manufacturing companies, particularly in the organic fertilizer industry.
creator: Titalia Septiana Efendy
creator: Fauziyah Fauziyah
creator: Sri Kalimah
rights: Copyright (c) 2025 Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-30
publication date: 2025-09-30
volume: 2
number: 3
starting page: 258
ending page: 275
doi: 10.61132/jieap.v2i3.1567

Penyusunan Laporan Keuangan UMKM Berdasarkan Sak EMKM
type: item
description: This study aims to identify and analyze the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the Mebel Kerajinan Jepara business. A descriptive qualitative approach was employed using primary data obtained directly from business owners. Data collection techniques included in-depth interviews, observation of accounting records, and documentation of transaction evidence and records used in preparing financial statements. The data were analyzed descriptively to present systematic, factual, and accurate information about the actual accounting practices in the field. The findings reveal that the preparation of financial statements at Mebel Kerajinan Jepara has not yet fully complied with SAK EMKM. The business only keeps simple records of income and expenses in a notebook without producing complete financial statements such as the statement of financial position, income statement, and notes to the financial statements. The main constraints identified are the limited understanding of the business owners regarding the importance of accounting and the absence of human resources with accounting expertise. These findings highlight the need for assistance, training, and capacity building for business owners in the field of accounting to produce standardized financial reports, enhance business credibility, and support decision-making as well as access to financing. Thus, this study is expected to serve as a reference for local governments, educational institutions, and other related parties in providing accounting guidance to micro and small business actors.
creator: Mathilda Novania Da Lopez
creator: Wilhelmina Mitan
creator: Paulus Libu Lamawitak
rights: Copyright (c) 2025 Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak https://creativecommons.org/licenses/by-sa/4.0
license: https://creativecommons.org/licenses/by-sa/4.0
date: 2025-09-30
publication date: 2025-09-30
volume: 2
number: 3
starting page: 276
ending page: 296
doi: 10.61132/jieap.v2i3.1569