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Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak
Published by Asosiasi Riset Ekonomi dan Akuntansi Indonesia
ISSN : 30468752     EISSN : 30469422     DOI : 10.61132
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP) Dengan e-ISSN : 3046-9422, p-ISSN : 3046-8752 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 Maret, Juni, September, Desember. Misi Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP) 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 27 Documents
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Pengaruh Sharia Compliance dan Good Corporate Governance Terhadap Fraud Pada Bank Umum Syariah di Indonesia Periode 2019-2022 Sriyani Sriyani; Youdhi Prayogo; Laily Ifazah
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.94

Abstract

This research aims to analyze the influence of Sharia Compliance and Good Corporate Governance on Fraud in Sharia Commercial Banks in Indonesia. The period in this research is 4 years from 2019 to 2022. This research uses secondary data such as financial reports and reports on the implementation of Good Corporate Governance. The sampling technique in this research is Purposive Sampling. This research uses multiple linear regression analysis. The independent variable in this research uses Sharia Compliance with the proxies Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio and Good Corporate Governance. Meanwhile, the dependent variable uses Fraud at Sharia Commercial Banks in Indonesia. The results of this research show that the Islamic Income Ratio has a significant effect on fraud, the Profit Sharing Ratio has no significant effect on fraud, the Zakat Performance Ratio has no significant effect on fraud, and Good Corporate Governance has a significant effect on fraud. Meanwhile, simultaneously it shows that the variables Islamic Income Ratio, Profit Sharing Ratio, Zakat Performance Ratio and Good Corporate Governance have a significant effect on fraud in Sharia Commercial Banks in Indonesia.
Analisis Peran Audit Internal Terhadap Kualitas Laporan Keuangan Berdasarkan Literature Review Terindeks Sinta Iis Nurlela; Yenyen Susilawati; Shopi Sherima; Nunung Nuraeni; Santoso Santoso
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.115

Abstract

This study aims to examine the role of internal auditors in financial reporting quality. Financial reporting is an important aspect considered in decision-making processes. The role of internal audit is highlighted as having a significant impact on improving the quality of financial reports. The method applied in this research is qualitative descriptive method using literature review. Based on the analysis results of this study, it is shown that internal audit plays a role in the quality of financial reporting in companies.
Komoditas dalam Skema Request – Offer Indonesia dengan Taiwan: Analisis Inferensia Berdasarkan Database Tahun 2019 Betrix Betrix; Ferly Christian Kolinug
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.119

Abstract

Bilateral cooperation between Indonesia and Taiwan has better growth every year, while import tariffs imposed by Taiwan on Indonesia export commodities are still relatively high. This study aims to identify and analyze commodities included in the request-offer scheme between Indonesia and Taiwan based on 2019 database. Identification and analysis of annual growth value, equivalent ad valorem tariff, average export value, export share, average Revealed Comparative Advantage (RCA) index, and RCA trend are carried out through inferential analysis. Inferential analysis is needed to determine the commodities contained in the request-offer scheme of Indonesia and Taiwan that have good performance but are still subject to high import tariffs by their partner countries. Indonesia's export commodities to Taiwan which have a good performance while the import tariffs are still high are given by Taiwan to Indonesia as Indonesia's request scheme to Taiwan, namely: processed food (ofd); tobacco (b_t); vegetables, fruits, and nuts (v_f); and fishery commodities (fsh). Taiwan export commodities to Indonesia that have good performance but are still subject to high import tariffs by Indonesia are Indonesia's offer scheme to Taiwan, namely: manufacturing (lum); cosmetics (crp); miscellaneous edible preparations (ofd); and textiles (tex). Indonesia and Taiwan can increase bilateral cooperation in the field of international trade through barriers lowering schemes and transferring science and technology from each country.
Model Pengeluaran Pemerintah dan Pertumbuhan Ramah Lingkungan Berdasarkan Konsumsi Energi Ramah Lingkungan di Indonesia Rizka Fadillah; Muhammad Fauzan Pratama; Toni Toni; Rusiadi Rusiadi; Suhendi Suhendi; Lia Nazliana Nasution
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.126

Abstract

This research aims to determine the effect of the government expenditure model and green growth based on green energy consumption in Indonesia which has 4 variables, namely carbon emissions, energy consumption, economic growth and government expenditure. The analytical method used in this research is the Vector Auto Regression (VAR) model with the Impulse Response Function (IRF) test, Forecast Error Varince Decomposition (FEVD), stationarity test, cointegration test, structural lag stability test, and optimal lag length test. . The results of the Vector Autoregression research using lag 1 as the basis show the contribution of each variable to the variable itself and other variables. The results of the Vector Autoregression analysis also show that the past variable (t-1) contributes to the current variable, both the variable itself and other variables. From the results of the analysis, there is a reciprocal relationship between one variable and another variable. Response Function Analysis shows the response of other variables to changes in a variable in the short, medium and long term, and it is known that the stability of the response of all variables is formed within a period of 5 years or the medium term. and long term. Variance Decomposition Analysis shows that there are variables that have the largest contribution to the variable itself in the short, medium and long term, such as CO2, EC, and GOV. Meanwhile, another variable that has the greatest influence on the variable itself in the short, medium and long term is CO2 which is strongly influenced by GOV and GDP.
Implementasi Nilai-Nilai Pancasila Dengan Akulturasi Inovasi Teknologi Untuk Mencapai Effisiensi Pada Kegiatan Pemasaran dan Perdagangan Migas di Indonesia Edy Soesanto; Divka Octavia Nurrochim; Sendy Dewanto
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.127

Abstract

The use of technology has become the main key in increasing efficiency in the oil and gas marketing and trading industry. This research investigates the implementation of Pancasila values ​​in the context of acculturation of technological innovation to increase efficiency in oil and gas marketing and trading activities in Indonesia. Through literature analysis, this research identifies Pancasila values ​​as a moral and ethical foundation that can guide positive transformation in business practices. This research also explores how technological innovations, such as digitalization and automation, can be combined with Pancasila values ​​to create a more efficient and sustainable system in the oil and gas industry. It is hoped that the results of this research will provide a better understanding of how technology influences efficiency in oil and gas marketing and trading, as well as provide useful recommendations for the oil and gas industry to utilize technology in accordance with the reference value of "Social Justice for All Indonesian People" in order to create fair distribution. and equitable distribution of oil and gas resources for the benefit of all Indonesian people. In this context, implementing the 5th principle means ensuring that the economic and social benefits of the oil and gas industry are not only enjoyed by a few people or regions, but are distributed fairly to all levels of society. This could include sharing income from oil and gas activities, environmental protection, and creation equal employment opportunities.
Implementasi Berbasis Nilai – Nilai Kebangsaan UUD 1945 Kajian Undang – Undang Permendag No.21 Tahun 2019 dalam Penerapan Transportasi Perdagangan Kegiatan Ekspor Minyak dan Gas di Indonesia Edy Soesanto; Dyah Ardhana Mahda Putri; Puspita Dewi Utami
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.138

Abstract

The aim of this research is to determine the status of the implementation of the 1945 Constitution (UUD 1945) and Trade Law Number 21 of 2019 in the implementation of commercial transportation for oil and gas export activities in Indonesia based on national values. This research was carried out using analyzes the contents of the 1945 Constitution and Minister of Trade Regulations. A review of relevant literature is included. The national values ​​contained in the 1945 Constitution are an important basis for implementing commercial transportation policies, especially in Indonesia's oil and gas export activities. National values ​​such as unity, sovereignty, justice, democracy and people's welfare are the basis for regulating and supervising these commercial activities. Minister of Trade Regulation Number 21 of 2019 also plays an important role in regulating the transportation of Indonesia's oil and gas export trade. This law contains provisions regarding permits, authorization and safety standards that must be complied with by economic actors in carrying out export activities. The enactment of this law aims to protect national interests, protect the environment, and ensure the safety of oil and gas trade and transportation. This research discusses the analysis of the implementation of the 1945 Constitution and the Minister of Trade Law no. 21 of 2019 which is based on national values ​​in the implementation of commercial transportation for oil and gas export activities in Indonesia. (This analysis includes a review of the policies, procedures and practices implemented in oil and gas export activities. The results of this research are expected to provide a better understanding of the importance of practices based on national values ​​in the implementation of commercial transportation, especially oil and gas export activities, in Indonesia. It is hoped that the implications of this research can become the basis for improving trade policies and practices that are more sustainable, safe, and prioritize national interests and human welfare.
Analisis Peranan Akuntansi Lingkungan Sebagai Pertanggungjawaban Perusahaan Yang Berkelanjutan (Sustainable Company) Muhammad Al-Ghifari; Ersi sisdianto
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.142

Abstract

The corporate world as a whole sometimes compromises social and environmental issues for the sake of profit. where investors are not the only beneficiaries of the company's operational commitment to social responsibility and environmental protection, that is, investors receive the highest profits. This research uses descriptive methodology and a literature review research design which aims to examine the role of environmental accounting for companies in a sustainable manner. Based on the findings, to emphasize concern and commitment in carrying out mandatory and voluntary social and environmental tasks in a sustainable way, the 3P concept (People, Planet and Profit) is very important to be integrated and managed well within the organization.
Implementasi Manajemen Risiko Keamanan Bersumber UUD 1945 dan NKRI Pada Tahap Eksplorasi Minyak dan Gas Di PT Chevron Ridwan Zaidaan; Edy Soesanto; Mochamad Raka Putra Basarah
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.145

Abstract

Oil and gas exploration is the process of searching, evaluating, and identifying locations beneath the Earth's surface that have the potential to contain oil and natural gas. In Indonesia, the exploration of oil and gas is regulated by Law Number 22 of 2001 concerning Oil and Natural Gas, which "regulates the management of oil and natural gas, including exploration, production, and management of oil and natural gas resources in Indonesia." Indonesia has many companies involved in oil and gas exploration and production, one of which is PT Chevron. The implementation of Security Risk Management based on the 1945 Constitution in the Oil and Gas Exploration Phase at PT Chevron is a strategic step in ensuring operational safety and security in accordance with the principles of the Indonesian constitution. The 1945 Constitution emphasizes the importance of natural resources for national interests. Chevron, as an oil company operating in Indonesia, must comply with regulations and make maximum contributions to the development of the economy and welfare of local communities. Chevron is committed to improving the welfare of local communities through programs for economic development, health, education, and infrastructure. The involvement of the community in the decision-making process is also a key focus for this company.
Pengaruh Modal Kerja dan Perputaran Piutang terhadap Profitabilitas Pada Perusahaan Sub Sektor Makanan dan Minuman yang Terdaftar Di BEI Tahun 2020-2022 Stephanie Anni Melissa
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.146

Abstract

Companies in the food and beverage sector that are listed on the Indonesian Stock Exchange have the same goal as any other company: to maximize earnings. Working capital management and accounts receivable turnover are critical factors that might affect a company's financial performance in this setting. Previous studies have shown that improved management of a company's working capital and receivables may lead to increased earnings. Listed businesses in the food and beverage subsector on the IDX will have their working capital and receivables turnover assessed for their impact on profitability from 2020 to 2022. A quantitative research technique grounded on descriptive methodology is used in this study. The food and beverage industry had a number of IPOs between 2020 and 2022 on the IDX. As supplementary resources, we rely on www.idx.co.id and the company's annual financial report. We used a multiple linear regression test to examine the data and determine the impact of working capital and receivables turnover on profitability at the same time. Data shows that between 2020 and 2022, receivables turnover and working capital together have a major impact on the profitability of IDX-listed food and beverage subsector firms. Improved management of working capital and receivables may lead to higher profitability, according to the research. Future studies should include a larger sample size and more factors to better advise organizational management on financial decision-making.
Analisis Pengelolaan Sumber Daya Alam Sebagai Sumber Pendapatan Ekonomi Masyarakat Lokal di Sempadan Sungai Rungan Kota Palangka Raya: Analysis of Natural Resource Management a Resource Nawan Kurniawan; Riki Cahyadi; Phebe Tamariska; Dedi Takari
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak Vol. 1 No. 2 (2024): Juni : Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak (JIEAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jieap.v1i2.147

Abstract

The Rungan River area in Palangka Raya City has abundant natural resources potential, including fisheries, agriculture, and other resources. The local community heavily relies on these natural resources as their main source of livelihood. This research examines the management of natural resources in the area as a source of economic income for the local community by combining descriptive and qualitative methods. The research findings show that the community possesses local wisdom in managing and preserving natural resources, such as Pasah Patahu, Santo Nazar, and technology-based management. However, there are still challenges, such as suboptimal utilization of natural resources, lack of support from the government and related institutions, and underutilization of technology. Further efforts from various parties are needed to optimize the management of natural resources in order to sustainably increase the economic income of the local community.

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