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Jurnal Pajak dan Analisis Ekonomi Syariah
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 3046871X     EISSN : 30469260     DOI : 10.61132
Core Subject : Economy, Education,
Economics, Econometrics & Finance Other
Jurnal Pajak dan Analisis Ekonomi Syariah (JPAES) 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 Januari, April, Juli, dan Oktober. Misi Jurnal Pajak dan Analisis Ekonomi Syariah (JPAES) 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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 7 Documents
 1 
Faktor-faktor yang mempengaruhi Opini Audit Going concern: Ukuran Perusahaan, Profitabilitas dan Opini Audit tahun sebelumnya Sahidal Sahidal; Cris Kuntadi
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 2 (2024): April : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v1i2.66

Abstract

This article discusses the variables that influence going concern audit opinions, including company size, profitability and previous year's audit opinion. Find out Finding out what elements influence the going concern audit opinion of a financial company is the goal here. This research uses qualitative research methods and library sources. This research investigates the relationship between the length of time between an audit opinion and receipt of a going concern opinion, as well as company size and profitability. This article's literature study reveals three things regarding going concern audit opinions: 1) company size is the main factor; 2) company profitability is an important factor; and 3) annual audit opinion is a previously influential factor.
Faktor-faktor yang mempengaruhi Opini Audit Going Concern: Kualitas Audit, Manajemen Laba, dan Mekanisme Corporate Governance Shella Juniet Dubelta; Cris Kuntadi; Supaijo Supaijo
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 2 (2024): April : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v1i2.67

Abstract

The purpose of this research aims to determine the influence of Audit Quality, Profit Management, and Corporate Governance Mechanisms on Going Concern Audit Opinions. This article reviews the factors that influence Going Concern Audit Opinions, namely Audit Quality, Earnings Management, and Corporate Governance Mechanisms, a study of tax accounting literature. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Audit Quality influences Going Concern Audit Opinion; 2) Earnings Management influences Going Concern Audit Opinion; and 3) Corporate Governance mechanisms influence the Going Concern Audit Opinion.
Analisis Rasio Keuangan Koperasi Syariah : Studi Kasus KSPPS Al-Hikmah Baginda Sultan Aritonang; Ravika Pebriani; Regita Isna Aisyah; Shella Febrianisa; Ersi sisdianto
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 2 (2024): April : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v1i2.68

Abstract

Financial ratio analysis is the basis for assessing the performance of the cooperative in managing its financial resources in a given period. Analysis of financial performance KSPPS Al-Hikmah done with regards to the decline in the financial performance of the last few years, whereas KSPPS Al-Hikmah had won the award as the best cooperative of its performance as the city of Bogor. The method used is quantitative method with a descriptive format. The results of these calculation of ratio are then compared with the standard of regulation of Cooperatives and SMEs RI No.06/Per/M.KUKM/V/2006 on Guidelines for Assessment of Cooperative Achievement. The purpose of this study is to determine the financial performance of the KSPPS Al-Hikmah years 2012-2015 in terms of the level of profitability, liquidity and solvency. The results showed that the financial performance KSPPS Al-Hikmah years 2012-2015 seen from the aspect of profitability, liquidity and solvency are generally still below the standard regulation of Cooperatives and SMEs RI No.06/Per/M.KUKM/V/2006. Although in terms of profitability is generally performed quite well, which is between the standard value. KSPPS Al-Hikmah should make corrections to assets in order to make greater contributions in generating SHU, and is expected to increase the capital by attracting more customers cooperatives.
Pengalruh Konsumsi Rumalh Talnggal, Investalsi Dallalm Negeri daln Pengelualraln Pemerintalh Terhaldalp Produk Domestik Bruto di Indonesial Talhun 2014-2023 Sekalr Dwi Ralchmaldhalni; ALlin Dwi Putri; Syifal Shalndy Erlial; Misfi Lalili Rohmi
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 1 (2024): Januari : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v1i1.105

Abstract

This study aims to balance the global influence of domestic consumption, investment (PMDN), and government expenditure on Indonesia's Gross Domestic Product (GDP). This research is a digital research study that proceeds from qualitative methods using secondary digital analysis. The main focus of this research refers to the historical evolution of Indonesia's GDP from 2014 to 2023, using a multi-gallon linear regression approach. The results of the F test show that simultaneously, the influence of domestic consumption, investment (PMDN), and government expenditure has a significant influence on Indonesia's GDP. As a matter of fact, government spending has a significant influence on GDP. This analysis encourages greater attention to aspects of household expenditure and domestic investment to increase GDP value, as well as disrupting the balance of government spending. This step has been prevented and will help in the government's future planning in making policies to increase GDP.
Analisis Tingkat Kesehatan Bank Terhadap Kinerja Bank Dengan Metode RGEC : Studi Pada Bank Syariah Indonesia Periode 2021-2022 Dinita Mayangsari; Ersi Sisdianto
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v1i3.165

Abstract

This research aims to analyze the level of bank health and performance of Indonesian sharia banks using the RGEC method during the 2021-2022 period. Through this holistic approach, the research examines aspects of bank health, including risk profile, good corporate governance, income and capital. Data was obtained from the financial report of PT Bank Syariah Indonesia Tbk, and analysis was carried out on credit risk, Good Corporate Governance (GCG), Return on Assets (ROA), and Capital Adequacy Ratio (CAR). Research findings show that Indonesian sharia banks demonstrate health and stability in their operations, despite a decline in several performance indicators. These conclusions provide valuable insights for stakeholders in the Islamic banking industry to improve bank performance and stability.
Dampak Pengaruh Pengetahuan Zakat Dan Kepercayaan Karyawan Rumah Sakit Umum Daerah Bengkalis Terhadap Minat Membayar Zakat Penghasilan Dengan Lama Bekerja Sebagai Variabel Moderasi Kiki Candri; Sri Rahmany; Muhammad Ashsubli; Zulfah Amalia
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v1i3.188

Abstract

This research aims to determine the impact of zakat knowledge and trust of Bengkalis regional general hospital employees on interest in paying zakat on income with length of work as a moderating variable..This type of research is quantitative research. The population in this study were Bengkalis Hospital employees who were ASN and Honorary totaling 284 people. The sample in this study were Bengkalis Hospital employees, totaling 166 people. Data collection techniques using a questionnaire. The data analysis technique used is descriptive statistical analysis and PLS (Partial Least Square) analysis. The results showed that knowledge of zakat had no effect on interest in paying professional zakat with an influence value of 0.12 and p-values of 0.889 (> 0.05). Trust has an effect on interest in paying professional zakat with an influence value of 0.615 and p-values of 0.000 (<0.05). Length of work has no significant effect on Interest in Paying Professional Zakat with an effect of -0.213 with p-values of 0.827 (>0.05). The length of work factor is not able to moderate the effect of zakat knowledge on interest in paying professional zakat with an effect of 0.078 with p-values of 0.488 (> 0.05). The length of work factor is not able to moderate the effect of trust on interest in paying professional zakat with an influence value of -0.065 with p-values of 0.524 (> 0.05).
Konsep Nusyuz dalam Prespektif Gender Muslim Muslim; Akbar Maulana; Nuur Wahidah; Nur Fitriah
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 1 No. 3 (2024): Juli : Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v1i3.189

Abstract

The concept of nusyuz in Islam refers to the behavior of a disobedient or disobedient wife or husband in the context of a marital relationship. Traditionally, nusyuz is often identified as a wife's disobedience to her husband, such as disobeying the husband's legitimate orders, leaving home without the husband's permission, or refusing to have sex without a justified reason. However, in some views, nusyuz can also be applied to husbands who do similar things, such as not providing for themselves or treating their wives unfairly

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