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Akuntansi Pajak dan Kebijakan Ekonomi Digital
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 3046868X     EISSN : 30468132     DOI : 10.61132
Core Subject : Economy,
Economics, Econometrics & Finance
Akuntansi Pajak dan Kebijakan Ekonomi Digital (APKE) diterbitkan oleh Asosiasi Riset Ekonomi dan Akuntansi Indonesia. Jurnal ini terbit 4 kali dalam setahun yaitu pada bulan Februari, Mei, Agustus, November. Akuntansi Pajak dan Kebijakan Ekonomi Digital (APKE) adalah untuk mendiseminasikan, mengembangkan dan memfasilitasi hasil-hasil penelitian Ilmu Ekonomi, Ilmu Perpajakan, Kebijakan Ekonomi Digital 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 15 Documents
 1   2 
Strategi Pemasaran Berbasis Hubungan Pada Tingkat Kepuasan Dan Tingkat Kesetiaan Pelanggan Mohamad Sohir; Muti Mufaati
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 1 (2024): Februari : Akuntansi Pajak dan Kebijakan Ekonomi Digital (APKE)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i1.14

Abstract

This research aims to investigate the influence of relationship-based marketing strategies on customer satisfaction and loyalty levels. Through a quantitative analysis approach, this research examines the relationship between marketing practices that emphasize interaction and engagement with customers and their impact on customer perceptions of satisfaction and loyalty. It is hoped that the findings from this research will provide useful insights for marketing practitioners in developing more effective strategies for maintaining and increasing customer loyalty.
Upaya Sistematis Untuk Menjamin Dan Meningkatkan Kualitas Pendidikan Dan Layanan Linda Puspitasari; Rolla Andriyani
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 1 (2024): Februari : Akuntansi Pajak dan Kebijakan Ekonomi Digital (APKE)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i1.15

Abstract

This research aims to explore systematic efforts made to ensure and improve the quality of education and services. Through literature analysis and case studies, this research examines various strategies, policies and practices implemented in the context of educational institutions and services. The findings from this research can provide practical guidance for stakeholders in developing and improving the quality of education and services.
Dampak Kepuasan Kerja Terhadap Tingkat Keterlibatan Karyawan Dengan Peran Kepemilikan Psikologis Sebagai Pengatur Juwita Paulina; Deny Karisma
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 1 (2024): Februari : Akuntansi Pajak dan Kebijakan Ekonomi Digital (APKE)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i1.16

Abstract

This study aims to investigate the relationship between job satisfaction and the level of employee engagement, by considering the role of psychological ownership as a regulator in this relationship. Using a quantitative analysis approach, this research explores the impact of job satisfaction on employee engagement, while paying attention to the role of psychological variables. The findings from this study provide important insights for human resource managers in understanding the factors that influence employee engagement in the workplace.
Dampak Program Pelatihan Terhadap Kinerja Pegawai Melvi Indy; Silatur Rahmi
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 1 (2024): Februari : Akuntansi Pajak dan Kebijakan Ekonomi Digital (APKE)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i1.17

Abstract

This research aims to explore the impact of training programs on employee performance in an organizational context. Using quantitative analysis methods, this research assesses the effectiveness of training programs in improving employee performance based on evaluations before and after training. The findings from this study provide important insights for managers and human resource practitioners in designing effective training programs to improve employee performance.
Pengaruh Perolehan Jalur Transportasi Terhadap Pendapatan Pribadi Kendaraan Angkutan Barang Ochan Febriyanti; Natik Handoko
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 1 (2024): Februari : Akuntansi Pajak dan Kebijakan Ekonomi Digital (APKE)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i1.19

Abstract

This research aims to explore the impact of acquiring transportation routes on the personal income of goods transportation vehicles. This study was conducted using data from drivers of goods transportation vehicles operating on certain transportation routes. Through statistical analysis, this research identifies the relationship between transportation route acquisition and drivers' personal income. The findings from this research provide useful insights for transportation route managers and drivers in understanding the factors that influence revenue in the freight transportation sector.
Faktor-Faktor Yang Mempengaruhi Pendeteksian Kecurangan: Risiko Audit, Teknik-Teknik Audit Investigatif dan Whistleblowing Sistem Desi Fitria; Cris Kuntadi; Citra Etika
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 2 (2024): Mei: Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i2.62

Abstract

Basically, minimizing fraud can be done by detecting fraud, but reducing fraud alone is not enough. Therefore, it is necessary to detect fraud. This article reviews research on factors that influence fraud detection, namely Audit Risk, Investigative Audit Techniques, Whistleblowing Systems. The purpose of this literature review is to develop hypotheses about the influence between variables for use in further research. The results of this literature research are that the science of Internal Control, Whistleblowing Systems, and internal audit have an influence on fraud prevention. This means that the better the knowledge of Audit Risk, Investigative Whistleblowing System Audit Techniques, that one has, the better the implementation in preventing fraud.
Penyajian Laporan Keuangan Sesuai Peraturan Pemerintah No.71 Tahun 2010 tentang Standar Akuntansi Pemerintahan pada Dinas Sosial Provinsisumatera Utara Ridwan Zulmi; Hendra Harmain
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 2 (2024): Mei: Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i2.70

Abstract

On this occasion, I carried out quite in-depth experiments and research, the aim of which is to observe the preparation of financial reports and the preparation of Government Accounting Standards, namely an accounting method that is implemented when recording and presenting Government Financial Reports. Government Accounting Standards are published and stated in Government Regulation Number 71 of 2010. The Social Service Financial Report contains the mechanism for the Government's Social Service performance in one accounting period. This observation is useful in order to show how the presentation of the financial reports of the North Sumatra Province Social Service is truly in line with Government Regulation Number 71 of 2010. This system uses descriptive analysis which, as a fact, is put together and then classified and managed with special provisions so that it can be picked and described a decision. The results and description of this observation illustrate the presentation of financial reports at the North Sumatra Provincial Social Service in the 2022 budget year with Government Regulation No. 71 of 2010. It is recommended that in the next fiscal year the leadership of the North Sumatra Provincial Social Service illustrate that they have complied with and implemented PP No. 71 of 2010, in this way it can be seen that accountability and transparency of financial reports can be realized.
Implementasi Akuntansi Salam Dalam Laporan Keuangan: Studi Kasus PT Bank Syariah Indonesia Aprilia Safitri; Putri Diar Utami; Sri Widiastuti; Riski Rudianto; Ersi Sisdianto
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 2 (2024): Mei: Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i2.72

Abstract

Profit-sharing system in Islamic banks is one of the applications of Sharia since interest contradicts Islamic law. Islamic banks can engage in banking activities like non-Islamic banks as long as they do not contradict Sharia principles. Salam accounting is in the financial statements of PT Bak Syariah Indonesia and to ascertain the conformity of the accounting implementation with PSAK No. 59 and the Fatwa of DSN MUI. aimed at providing an overview of the object based on observable facts and providing an examination of the financial statement application comparison between the research item, PSAK No. 59, and the DSN MUI Fatwa. The findings indicate that PT Bak Syariah Indonesia employs Salam contracts with the following service items in order to execute Sharia accounting for Sharia service products: The application of Sharia accounting for Sharia service goods at PT Bak Syariah Indonesia, as well as Qardh: Haji Guarantee Fund, Export L/C, is in accordance with PSAK No. 59.
Penyajian Laporan Keuangan Syariah dan Non Syariah: Studi kasus pada Bank Rakyat Indonesia dan Bank Syariah Indonesia Desta Saputra; Dewi Fadillah; Maryati Cina W; Maya Artika
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 2 (2024): Mei: Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i2.73

Abstract

Financial statements are closely related to the field of accounting. Financial statements prepared by a company can be used as a tool for making internal managerial decisions as well as for external parties of the company. A company's financial statements can be analyzed using several financial ratios. Financial statements (Financial Statment) is the end product of a series of processes for recording and summarizing business transaction data, accountants are expected to be able to organize all accounting data so as to produce financial statements and even must be able to integrate and analyze the financial reports they make. Even the benchmark for whether or not a financial institution or company is healthy is seen from the financial statements and this will affect the decisions of external parties in terms of investment or others, in this case the author presents two financial statement materials as a comparison, namely conventional and sharia financial statements, where both have similarities and differences in many ways.
Analisis Tingkat Literasi Keuangan Dalam Pengelolaan Finansial Pribadi Mahasiswa Muhammad Hafizd Fauzi; Sri Diana Putri; Rahma Agustina Fadhilah; Mirna Kurniati; Annisa Rizki Pebriani; Muhamad Raihan Eka Putra; Rama Wijaya Abdul Rozak
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 2 (2024): Mei: Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v1i2.74

Abstract

Financial literacy is one of the important skills that must be possessed by individuals, especially students, based on situations that require the ability to manage their personal finances. This research uses a qualitative approach with a focus on semi-structured interviews to gather information. The research participants were 12 students with different ages, genders, universities, study programs and faculties. The results of the analysis from interviews showed that students who live in boarding houses or with their parents can apply financial literacy for financial management, even without realizing it. However, financial literacy is more applied to students who live in boarding houses.

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