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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
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Dampak Penggunaan Aplikasi Paylater Terhadap Gaya Hidup Masyarakat Alvida Dzattadini; Maya Anisa Nurpadilah; Riska Angraeni; Vyanara Aulyadisha; Radita Dian Eka Mauldya; Rama Wijaya Abdul Razak
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.v1i2.75

Abstract

This research aims to examine the impact of using the Paylater application on the lifestyle of people who are still not wise in using the paylater application. This research uses a quantitative approach method with the target population, namely the general public who use PayLater services or have used Paylater before. 114 respondents were selected using a questionnaire method using a Google form to conduct an online survey and collect data. The research results show that people rarely use paylater applications in daily use. Because paylater services have negative impacts, such as getting into debt if you use paylater excessively, then impulsive purchases due to easy access to paylater can encourage unplanned impulse purchases and other losses. And unwise use of paylaters can have a negative impact on people's lifestyles and people's finances. This research contributes to the understanding of the negative consequences of paylater for unwise users. This aims to help paylater service providers to increase education and financial literacy for their users, as well as encourage stricter regulations to minimize the potential for paylater abuse.
Perancangan Sistem Informasi Persediaan Metode First In First Out Berbasis Web Nur Inayah; Sri Wahyuning; Jarot Dian Susatyono
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.v1i2.92

Abstract

An accounting system that includes the organization of forms, records and reports that are focused in such a way as to provide information related to finance that is really needed by management to make it easier for company managers. A well-structured accounting system will also provide good meaning for management in managing its business. Every company has several accounting systems that are interrelated and work together to achieve certain goals. Inventory is arranged in staggered form (list/table), while the balance sheet is presented using accounts. Inventory is the basis for compiling balance sheets and annual financial reports. Aruna Cosmetics is engaged in trading various kinds of cosmetics, carrying out simple inventory records using a calculator and transferring them into books, which results in inefficient performance. When prices rise, the FIFO method causes too little effort and tends to overvalue inventory assets compared to direct individual valuation. However, if the actual movement of capital occurs on the basis of the FIFO principle, then the assessment of this method corresponds to a direct individual assessment. The formation of hidden reserves when prices rise is not possible with the FIFO method. An increase in profits due to an increase in the price of inventory is called inventory profit or illusory profit.
Analisis Peranan Audit Internal Dan Audit Internal Digital Dalam Upaya Pencegahan Kecurangan Akuntansi (Fraud) Dwi Wulandari; 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.v1i2.97

Abstract

Examination of the internal audit function in an effort to identify and stop accounting irregularities (fraud). The purpose of this research is to evaluate the internal audit function in the company's efforts to stop and identify trends in accounting fraud. This research is qualitative in nature and uses a literature review methodology. Secondary data that has been processed to create a picture of research difficulties is used in this research. Internal auditors can conduct assessments and examinations pertaining to the internal control system that a company has installed, based on the findings of research study. Internal auditors, by gaining an awareness of the extent of the organization's overall internal control, can help to ensure that all plans and agendas are carried out in compliance with the company's stated objectives.
Pengaruh Inflasi Dan Pengangguran Terhadap Tingkat Kemiskinan Di Provinsi Jawa Timur Tahun 2005-2014 Erina Aprillia; Icha Armanda; Selvia Apriliana; Misfi Laili Rohmi
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 1 No. 3 (2024): Agustus : 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.v1i3.110

Abstract

This study investigates the influence of inflation and unemployment on poverty levels in several provinces in East Java. The aim of this research is to find out how variables such as inflation and unemployment rates impact poverty levels. This research was conducted using descriptive quantitative methods. Secondary data was collected from the Indonesian Central Statistics Agency (BPS) and other parties involved in this research. Multiple linear regression analysis was carried out using the SPSS 26.0 program. The percentage of poverty level is the dependent variable, and the percentage of inflation and unemployment levels are the independent variables. The research results show that the independent variable and dependent variable simultaneously have a significant influence. Each independent variable has a different impact on the influence individually (partially). Inflation does not have a significant impact on poverty, but unemployment has a significant impact on poverty.
Strategi Nilai-Nilai Kebangsaan Berbasis UUD 1945 Pasa Diversifikasi Ekonomi Untuk Mengurangi Ketergantungan Pada Sektor Migas Edy Soesanto; Muhammad Al Hafiz Mattauch
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.v1i2.134

Abstract

In an effort to reduce economic dependence on the oil and gas sector, the country needs to diversify through various policies such as infrastructure investment, fiscal policies that support non-oil and gas sectors, education and training for skilled labor, research and innovation, export promotion, international partnerships, wise management of natural resources, support for SMEs, public-private partnerships, and continuous evaluation. Economic diversification is considered essential to achieve sustainable economic growth and to be resilient to fluctuations in world oil prices. Oil and gas trade, non-oil and gas exports, and foreign investment play a crucial role in Indonesia's economy. Economic diversification and the development of alternative energy sources are key to mitigating the economic risks associated with oil price fluctuations. Although challenges and constraints exist, the long-term benefits of economic diversification are vital for economic stability and sustainable growth. Oil and gas trade has a significant impact on Indonesia's economy, contributing significantly to state revenues but is also vulnerable to fluctuations in oil and gas prices in the global market. Therefore, economic diversification is an important strategy to reduce the economic risks associated with dependence on the oil and gas sector. This study aims to provide a deeper understanding of the dynamics of oil and gas trade and its impact on the Indonesian economy.

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