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Ekonomi Keuangan Syariah dan Akuntansi Pajak
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30468817     EISSN : 30468124     DOI : 10.61132
Core Subject : Economy, Education,
Economics, Econometrics & Finance Mathematics Other
Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP) 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 Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP) 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 : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 20 Documents
 1   2 
Efek Pengiklanan Di Platform Media Sosial Febriyana Putri; Nyoman Widhi
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 1 (2024): Januari : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i1.6

Abstract

This research aims to investigate the effects of advertising on social media platforms on consumer behavior, especially in the context of the desire to repurchase. The research method used is an online survey involving respondents who actively use social media and are often exposed to advertising on these platforms. The results of data analysis show that advertising on social media platforms has a significant impact on consumers' desire to make repeat purchases. The implications of these findings are presented to assist marketing practitioners in optimizing advertising strategies on social media platforms.
Langkah Antisipasi Terhadap Potensi Insolvensi Hasyim Burhani; Sufrotul Laili
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 1 (2024): Januari : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i1.8

Abstract

This research aims to investigate anticipatory steps that can be taken to overcome potential bankruptcy in the context of corporate finance. The analysis method is carried out by evaluating financial performance, identifying bankruptcy risk indicators, and formulating appropriate risk mitigation strategies. The research results show that with the right anticipatory steps, companies can reduce the potential for bankruptcy and increase their financial resilience.
Pengakuan Pendapatan Dalam Bisnis Jasa Kontraktor Nurul Ulfa; Adhitya Ardhana
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 1 (2024): Januari : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i1.9

Abstract

This research aims to investigate revenue recognition methods commonly used in contractor services businesses, with a focus on the percentage of completion approach. Through literature analysis and case studies, this research explores the advantages and challenges associated with using this approach in the context of contracting businesses. The research results provide valuable insights for practitioners and academics to understand the principles involved in revenue recognition in the contractor services industry.
Cara Mempertahankan Kelangsungan Ekowisata Mangrove Rida Kasih; Nur Cahyani
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 1 (2024): Januari : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i1.10

Abstract

This research aims to explore strategies and actions that can be taken to maintain the sustainability of mangrove ecotourism. Through a literature analysis and case study approach, this research highlights various ways to maintain mangrove ecosystems and manage sustainable tourism activities. The findings from this research provide practical guidance for tourism managers, governments and local communities to support the conservation and development of responsible mangrove ecotourism.
Pemetaan Materialitas: Evaluasi Praktik Kantor Akuntan Publik Daffa Adibta; Saputra Wahyu
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 1 (2024): Januari : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i1.12

Abstract

This research aims to evaluate the practice of public accounting firms in materiality mapping, namely the process of identifying and determining aspects that are economically, environmentally and socially significant for an entity. Using qualitative analysis methods, this research explores the approaches and procedures applied by public accounting firms in Indonesia in preparing materiality. The findings from this research provide important insights related to sustainable accounting practices at the professional level.
Persepsi Masyarakat Terhadap Objek Wisata Kolam Ikan Teras Alam Ulin Di Kelurahan Sempaja Utara Kecamatan Samarinda Utara Rina Aprila; Fitriyana Fitriyana; Juliani Juliani
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 2 (2024): April: Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i2.58

Abstract

According to the Law of the Republic of Indonesia Number 10 of 2009 concerning Tourism, tourism is defined as a variety of tourist activities supported by various facilities and services provided by the community, entrepreneurs, and local governments. This study aims to determine the public perception of the Ulin Nature Terrace tourist attraction in North Sempaja Village, North Samarinda District. The data required are primary data and secondary data according to the research objectives. Based on the results of the study, it is known that people's perceptions of tourist attractions use sapta charm indicators, namely security, order, cleanliness, coolness, beauty, friendliness, and memories. The highest indicator is beauty (1,273) and the lowest is hospitality (1,192). Overall, people's perceptions are classified as good because the value of 8,519 is in the interval range 7,140 - 8,819, meaning that the community views the existence of these attractions as positive and beneficial, because these attractions not only offer tourist attractions in the form of fish therapy, but other interesting panoramas.
Pengaruh Good Corporate Governance dan Pengelolaan Manajemen Risiko Terhadap Reputasi Dengan Kinerja Keuangan Sebagai Variabel Intervening di Bank Central Asia Syariah Kholifah Ragil Saputra; Lu’lu’il Maknuun; Ahmad Mukhlisuddin
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 2 (2024): April: Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i2.59

Abstract

This study aimed to find out whether Good Corporate Governance and Risk Management affected reputation with financial performance as an intervening variable in the case study of Bank Central Asia Syariah. In addition, this study also aimed to test whether financial performance variables mediatd the relationship between each variables. The sample used in this research was Bank Central Asia Syariah's quarterly and annual reports published for 2017-2022. The method used was a quantitative approach with data analysis using smartPLS, the data used was secondary data. The research results showed that Good Corporate Governance has significant effect on reputation.Good Corporate Governance has not is proven significant to financial performance. Risk management has proven to have a significant effect on reputation. Risk management has a significant effect with a negative influence on financial performance. Financial performance has proven to have a significant effect on reputation. The path test showed that financial performance is unable to mediated Good Corporate Governanceon and risk management on reputation. Keywords: GCG, Risk Management, Reputation, Financial Performance
Analisis Rasio Keuangan Terhadap Peran Perbankan Syariah Dalam Mengimplementasikan Keuangan Inklusif Di Indonesia: Studi Pustaka Pada Laporan Keuangan Bank Syariah Bukopin 2010-2014 Ersi Sisdianto; Nova Carissa; Novita Sari; Oktaviona Wijayanti; Retno Mei Saputri; Yuliana Yuliana
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 2 (2024): April: Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i2.61

Abstract

This research aims to analyze the role of sharia banking in implementing financial inclusion in Indonesia. Financial inclusion is a process to provide formal financial access for poor and low-income people (unbankable people). This research uses a qualitative and quantitative approach (mixed research). Qualitative data analysis uses analysis techniques developed by Straruss and Corbin with three major steps, namely open coding, axial coding, and selective coding. Quantitative data analysis uses comparative analysis of financial reports in 2010-2014 and analysis of financial ratios in the form of CAR, ROA, ROE, NPF and FDR. This research proves that sharia banking has great potential in implementing financial inclusion, shown by significant growth in funding and financing in 2010-2014 and the results of financial ratio analysis also show that the performance and financial condition of sharia banking is good.
Tinjauan Laporan Keuangan Syariah Dan Non Syariah : Studi Kasus Bank BNI Dan Bank BNI Syariah Akbar Aditiya; Ainun Basita; Ajeng Dwi Rahayu; Desi Fitria; Ersi sisdianto
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 2 (2024): April: Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i2.69

Abstract

Comparative analysis between sharia and non-sharia financial reports has become an increasingly relevant topic in the context of continuously developing global financial markets. In this study, we evaluate the differences in approaches, principles, and practices underlying these two types of financial reports. The results of the analysis highlight the implications of these differences in financial practices, economic growth, and financial market inclusivity. The discussion also highlighted the potential for collaboration between the two types of finance to produce innovation and best practices in financial and investment management.
Analisis Sistem Pembiayaaan Mitraguna Pada PT Bank Syariah Indonesia Nadya Namora Hutabarat; Sugianto Sugianto
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 2 (2024): April: Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i2.78

Abstract

This research aims to analyze the Mitraguna financing system at PT Bank Syariah Indonesia (BSI). Mitraguna is one of the financing products offered by this sharia bank, and this research aims to understand in depth how this financing system is implemented and its impact on the parties involved. The research method used is a case study with a qualitative approach. Data was collected through interviews with related parties at PT Bank Syariah Indonesia, direct observation, and analysis of documents related to Mitraguna financing. It is hoped that the results of this research will provide a better understanding of Mitraguna's financing mechanism and evaluate its effectiveness and efficiency.Research findings show that the Mitraguna financing system at PT Bank Syariah Indonesia has made a positive contribution to meeting consumer financing needs. However, there are several challenges and obstacles faced in implementing this system, such as complex administrative processes and regulatory changes that can affect the financing scheme. It is hoped that this research can make a positive contribution to PT Bank Syariah Indonesia in improving the quality of Mitraguna's financing services and become a reference for further research in developing sharia-based financing products.

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