Ekalaya : Jurnal Ekonomi Akuntansi
Jurnal EKALAYA merupakan jurnal peer-review. mengundang akademisi dan peneliti yang melakukan penelitian orisinal di bidang ekonomi dan akuntansi. EKONOMI Ekonomi Moneter, Keuangan, dan Perbankan Ekonomi internasional Ekonomi Publik Pertumbuhan ekonomi Perekonomian Daerah AKUNTANSI Akuntansi Keuangan dan Pasar Saham Akuntansi Manajemen dan Akuntansi Perilaku Audit sistem informasi akuntansi Perpajakan dan Akuntansi Sektor Publik Akuntansi Syariah Bisnis
Articles
27 Documents
<![CDATA[DR Effect of employee Dependency Ratio on Economic Growth in North Luwu District ]]>
<![CDATA[Nurhuda Nurhuda]]>;
<![CDATA[Idha Sari]]>;
<![CDATA[Muhammad Syukri]]>;
<![CDATA[Hendra muddin]]>
<![CDATA[ EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 1 (2023): Ekalaya : Jurnal Ekonomi Akuntansi ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/ekalaya.v1i1.16
<![CDATA[This study aims to determine the effect of employment and Dependency Ratio on economic growth in North Luwu Regency. The research method used is a quantitative method using secondary data from North Luwu Regency 2011-2020. The data collection method in the study was carried out through an online search on the BPS North Luwu page. From the results of the data process, it shows that simultaneously the variables of employment and Dependency Ratio have a positive and significant effect on economic growth in North Luwu Regency, partially the variables of employment have a positive and significant effect on economic growth and the dependency ratio variable partially has a positive and significant effect on economic growth in North Luwu Regency.]]>
<![CDATA[EFEKTIVITAS DAN KONTRIBUSI PAJAK DAERAH KABUPATEN GORONTALO TAHUN 2017-2021 ]]>
<![CDATA[Yulia Puspitasari Gobel]]>
<![CDATA[ EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 1 (2023): Ekalaya : Jurnal Ekonomi Akuntansi ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/ekalaya.v1i1.36
<![CDATA[This study analyzes the Effectiveness of Regional Taxes of Gorontalo Regency and the Contribution of Local Taxes ofGorontalo Regency to Regional Original Income. This study uses a secondary data Quantitative descriptive method in theform of a Report on Realization of the 2017-2021 Regional Tax Revenue Budget for Gorontalo Regency. The results of theanalysis of regional tax effectiveness in Gorontalo Regency show that the results of measuring the effectiveness of local taxes arevery good with a large percentage of 100%, namely in 2017 it was 123%, in 2018 it was 126% and in 2019 it was121%, while the measurement of tax effectiveness in 2020 is the effectiveness of local taxes is less effective with a percentage of60% -80% with a yield of 75%, then the value of the effectiveness of local taxes in 2021 is not good with a percentage of<60% with a yield of 59%. In the analysis of the local tax contribution to regional own-source revenue that has been carriedout, it can be seen that in 2017 it was 11%, in 2018 it was 15% and in 2019 it was 20% with a percentage value between10.10% - 20% which shows that the contribution is less but experiencing an increase in 2020 of 24% and in 2021 of 23%indicates a moderate contribution of local taxes to PAD.]]>
<![CDATA[persepsi konsumen Terhadap kualitas produk dan pelayanan es krim angi ]]>
<![CDATA[Felesia Dina]]>;
<![CDATA[Felicia Tania Artanti]]>;
<![CDATA[Stefanie Felycia]]>;
<![CDATA[Ciu Steven]]>;
<![CDATA[Dudy Effendy]]>;
<![CDATA[Gregorius Seto Mariyanto Gery]]>
<![CDATA[ EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 1 (2023): Ekalaya : Jurnal Ekonomi Akuntansi ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/ekalaya.v1i1.48
<![CDATA[This study aims to determine: (1) Consumer perceptions of the quality of Angi’s Ice Cream products; and (2) Consumerperceptions of the service quality of Angi’s Ice Cream. This type of research is descriptive research with quantitative researchmethods and a survey approach via Google Forms. The research population was 40 Angi’s Ice Cream consumers, who werealso the samples in this study. By applying this research method, the researcher distributed questionnaires to 40 respondents byGoogle form. Data analysis techniques used descriptive statistical analysis. The results showed that (1) Consumer perceptionsof the quality of Angi's Ice Cream products were good, and (2) Consumer perceptions of the service quality of Angi's Ice Creamwere also good. This was concluded based on the results of a survey on the analysis of "Consumer Perceptions of the Quality ofAngi’s Ice Cream Products and Services"]]>
<![CDATA[a, the Pengaruh Profitabilitas, Intensitas Modal dan Kompetensi Komisaris Independen Terhadap Penghindaran Pajak ]]>
<![CDATA[Eny Purwaningsih]]>;
<![CDATA[Anis Mardiana]]>
<![CDATA[ EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 1 (2023): Ekalaya : Jurnal Ekonomi Akuntansi ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/ekalaya.v1i1.53
<![CDATA[Tax avoidance is a right that does not violate the law (legal), but on the government side, tax avoidance is undesirable becauseit will reduce revenue for the state. so that the purpose of this study is to find out empirically about the effect of profitability,capital intensity, and competence of independent commissioners on tax avoidance either partially or simultaneously in food andbeverage manufacturing sub-sector companies listed on the Indonesia Stock Exchange in the 2016-2020 period. This studyuses a type of causal research which is used to determine the relationship between cause and effect on two or more variables. Thesample in this study is a manufacturing company in the food and beverage sub-sector listed on the Indonesia Stock Exchangefor the 2016-2020 period using the purposive sampling method. There are 14 companies that meet the criteria of the researchsample, so the sample is 70 financial statements. The results showed that partially there was a significant and significant effectof the profitability and capital intensity variables on tax avoidance, while the independent commissioner's competence variablehad no effect on tax avoidance. Simultaneously there is an effect of profitability, capital intensity, and competence of independentcommissioners on tax avoidance.]]>
<![CDATA[Audit atas Biaya Perkara dalam Laporan Keuangan Mahkamah Agung dan Badan Peradilan yang Berada di Bawahnya ]]>
<![CDATA[Baren Sipayung]]>;
<![CDATA[Agus Prasetyo]]>
<![CDATA[ EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 1 (2023): Ekalaya : Jurnal Ekonomi Akuntansi ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/ekalaya.v1i1.54
<![CDATA[Law enforcement and justice are very important parts of a society. Law enforcement and justice are represented by the state through the authority of an official institution called the judiciary. Judiciary is the process of handling = cases and the absolute authority of the court is to examine, decide and resolve cases submitted to it. Proceedings in court, especially in civil cases, are subject to fees. The basis for imposing court fees is the provisions of Article 121 paragraph (4) HIR and Article 145 paragraph (4) RBg. Therefore, the principle that is adhered to is that there is no fee, no case, except in a situation where one is unable to pay the court fee so that a case can be brought for free or prodeo as stipulated in article 237 HIR and article 237 RBg. Indications of corruption in the management of case fees began to emerge in line with BPK's findings in the 2004-2006 Central Government Financial Report (LKPP). The results of the audit showed that there were a number of illegal accounts at the Supreme Court. Nine accounts from LKPP 2005, recorded in the name of the Chief Justice of Rp 7.45 billion. In its analysis, the BPK suspects that these illegal accounts came from court fees. This is what made the BPK want to audit the case fees at the Supreme Court. This study aims to determine the audit of court costs in the financial statements of the Supreme Court and the judiciary under it. The type of research used is normative (doctrinal) legal research. Data collection techniques through library research (library research). Literature research was conducted by collecting primary data and secondary data. The data analysis used is qualitative analysis. The results of the research include (a) Management of Case Settlement Process Costs at the Court of Appeal and Unorderly Registrar's Office, (b) There are records/bookkeeping of down payment management of case fees that are not fully adequate. (c) Interest on a savings account for case processing fees that have not been deposited into the state treasury. The Process Cost Treasurer has not kept complete bookkeeping.]]>
<![CDATA[EPS dan DER: Prediktor ROA di Sub Sektor Plantation & Crops ]]>
<![CDATA[Valentine Siagian]]>
<![CDATA[ EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 1 (2023): Ekalaya : Jurnal Ekonomi Akuntansi ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/ekalaya.v1i1.59
<![CDATA[This study aims to analyze the effect of Earnings Per Share (EPS) and Debt-to-Equity Ratio (DER) on Return on Assets (ROA) in the plantation and plantation subsectors in 2019-2022. The samples used in this study were plantation and crops sub-sector companies listed on the Indonesia Stock Exchange (IDX). The data analysis method used is multiple regression The results showed that EPS had a positive effect on ROA while DER had a negativ eeffect in the plantation and plantation subsectors. In addition, this study also shows that EPS has a greater influence on ROA than DER. This finding can be explained by the fact that EPS is an important measure of financial performance for investors, while DER tends to be used by companies to manage financial risks. This research makes an important contribution to plantation and crop subsector stakeholders in making investment decisions. The practical implication of this research is that plantation and plantation subsector companies should focus on improving their financial performance by increasing EPS and managing DER wisely to increase ROA.]]>
<![CDATA[Keadilan, Diskriminasi Dan Sistem Perpajakan Terhadap Penggelapan Pajak ]]>
<![CDATA[Djenni Sasmita]]>;
<![CDATA[Kimsen Kimsen]]>
<![CDATA[ EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 1 (2023): Ekalaya : Jurnal Ekonomi Akuntansi ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/ekalaya.v1i1.62
<![CDATA[This study aims to determine the effect of justice on tax evasion, to determine the effect of discrimination on tax evasion, and the effect of the taxation system on tax evasion. The results of this study are expected to be useful for the tax office and used as input and consideration in understanding the effect of justice, discrimination and taxation system on taxpayers' perceptions of the ethics of tax evasion. The research method used is qualitative research where the research aims to determine the effect of the independent variable on the dependent variable. The analytical method used is descriptive analysis, instrument test, classical assumption test, hypothesis test and multiple linear equation test. The instrument used is a questionnaire. Based on research and discussion on justice, discrimination, and the tax system against tax evasion. Taxpayers' perceptions of justice, discrimination, and the taxation system together have an effect on tax evasion. This is evidenced by the results of the significance value of the F test of 0.000 which is smaller than 0.05. This means that the better or not the perception of taxpayers regarding justice, discrimination, and the tax system, it will affect the practice of tax evasion in the Tangerang area.]]>
<![CDATA[Penentuan Laba Produk Rumahan Lemper dengan Pendekatan Full Costing ]]>
<![CDATA[Ramadhani Irma Tripalupi]]>;
<![CDATA[Dinar Aulia Agustin]]>;
<![CDATA[Divani Paramitha Dewi]]>
<![CDATA[ EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 1 (2023): Ekalaya : Jurnal Ekonomi Akuntansi ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/ekalaya.v1i1.76
<![CDATA[This research aims to calculate the cost of production based on the cost of the process using a full costing approach, and determine the profit to be obtained. The research was conducted at Lemper X Home Industry in Bandung. The type of data taken is in the form of qualitative and quantitative data, sourced from primary data and secondary data through interviews and documentation. The secondary data is in the form of library research. The results of the study show that the full costing approach can determine the cost of production based on the cost of production and the amount of profit earned. However, because there is no comparison of the results of production costs with the calculation of the variable costing approach, it is not yet known whether the information regarding the determination of profit is appropriate. No calculations were made using the variable costing approach because there were limitations in terms of variable cost data. Therefore, this research recommends that the cost of production is also calculated using the variable costing approach so that the calculation of the cost of production can be obtained which is more in accordance with the needs and can determine the appropriate profit. Thus the company will also get more accurate and precise information, in determining profits and in terms of costs where it is possible to deduct both costs of process and costs of order and in determining the appropriate approach to costs of process and costs of order. Keywords: Cost of Orders, Cost of Processing, Full Costing, Profit, Variable Costing.]]>
<![CDATA[Esensi Ilmu dalam Filsafat Ekono Esensi Ilmu dalam Filsafat Ekonomi Islam ]]>
<![CDATA[Murtiadi Awaluddin]]>;
<![CDATA[M. Abdut Tawwab]]>;
<![CDATA[Amiruddin K]]>;
<![CDATA[Asriadi Arifin]]>
<![CDATA[ EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 1 (2023): Ekalaya : Jurnal Ekonomi Akuntansi ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/ekalaya.v1i1.88
<![CDATA[The life of the world today is controlled by two major powers, namely the economy and faith (religion). Economic life becomes the standard of living of a nation-state. Even the superiority of a country is measured based on the level of economic progress and the measure of the degree of success becomes very materialistic. Behind this, a new phenomenon has arisen showing that economic power is no longer focused on material strength alone, but seeks ways that economics can unite with ethical and spiritual forces or known as integrative business ethics and spirituality. The essence of knowledge in Islamic economic philosophy has a more substantial nature and is different from other economic views. The basis of truth believed by Islamic economics (fiqh muamalah) is based on what is described in the revelation (al-Quran and Hadith) so that the manifestation of the objectives of Islamic economics will appear as a system that saves all aspects of human life both in the frame of individual ownership rights as well as in the goal is to prosper many people]]>
<![CDATA[Analisis Pengaruh Dimensi Fraud Analisis Pengaruh Dimensi Fraud Diamond Terhadap Perilaku Kecurangan Mahasiswa Akuntansi ]]>
<![CDATA[Ngurah Durya]]>
<![CDATA[ EKALAYA : Jurnal Ekonomi Akuntansi Vol. 1 No. 2 (2023): Ekalaya : Jurnal Ekonomi Akuntansi ]]>
Publisher : <![CDATA[CV. Kalimasada Group ]]>
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DOI: 10.59966/ekalaya.v1i2.90
<![CDATA[Disclosure of fraud by accounting students uses the Diamond Fraud concept. This study aims to determine the effect of the Fraud Diamond aspect on academic fraud in the student environment. In this study, the research sample was 80 students of the Muhammadiyah University of Surakarta accounting study program. Multiple regression analysis was used to examine the combined and individual effects of the independent variables on the dependent variable. This analysis is preceded by traditional assumption tests, which include normality tests, multicollinearity tests, autocorrelation tests, and heteroscedasticity tests. While the F test and t test are used for hypothesis testing. The results of the research show that pressure has an effect on fraud, rationalization has an effect on fraud and ability has an effect on fraud, while opportunity has no effect on fraud. Suggestions that can be recommended are the importance of prioritizing ethical principles and social values in the academic environment]]>
