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Afidah Nur Aslamah; Ghina Khalisa; Adin Nur Rahman

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study is developed as a conceptual paper that analyzes halal marketing practices through a maqashid shariah lens across three operational domains: digital marketing, customer service and business administration. The paper is motivated by recent developments in the global halal economy, the stronger linkage between halal assurance, governance quality and digital transparency, and Indonesia's policy acceleration toward mandatory halal implementation in October 2026. Methodologically, the study uses a structured literature review and conceptual synthesis of international reputable journals and relevant Indonesian journals, complemented by policy and industry reports. The analysis maps prior findings into maqashid dimensions (protection of religion, life, intellect, wealth and dignity) and translates them into practical indicators of honesty, transparency, fairness, consumer protection and procedural reliability. The paper argues that credible halal marketing depends not only on promotional messages but also on service conduct and disciplined administrative governance. It contributes a conceptual framework and practical propositions for evaluating halal marketing practices in MSMEs and service businesses.

Faridho Dwiki S; Briyan Ridho P; Refi Bela P

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Tax administration reform is a strategic government agenda to improve the effectiveness, efficiency, and transparency of tax management. One effort undertaken is the implementation of an integrated, digital-based Core Tax Administration Sistem (Coretax). However, the success of Coretax implementation is determined not only by technological aspects, but also by the role of strategic management in planning, organizing, and managing organizational change. This study aims to examine the role of strategic management in supporting the successful implementation of Coretax as part of tax reform in Indonesia. The research method used is a literature review by examining various secondary sources such as scientific journals, international agency reports, government policy documents, and official publications related to tax reform and the digital transformation of the public sector. The results of the study indicate that strategic management plays a crucial role in aligning policies, human resource readiness, strengthening information technology, and managing resistance to change. These findings confirm that Coretax implementation will be more optimal if supported by comprehensive strategic planning, improved human resource competency, and an organizational culture that is adaptive to digital transformation.

Muhammad Syafriel; Novy Karmelita Indrawati

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

It very important for business administration to e carried out in a structured and consistent manners in its execution. If it is not done well, it will become negative feedback in the course of the business and will reduce competitiveness. The activity of administraive tidiness is used for continuous improvement of the administrative system by adjusting the availale resouces, including human resources and technology. This community service aims to provide insights, knowledge, and skills in the implementation of administrative therapy activities through socialization, training and guidance on administrative writing, particularly in production and warehousing. The implementation leads to improved efficiency and effectiveness in working time, tidiness and ease of work. In addition, it makes coordination between employees and departements easier, while accountability is achieved.

Satria Lam Syafi’i Simamora; Imsar Imsar

Jurnal Riset dan Publikasi Ilmu Ekonomi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study employs a qualitative library research method with the primary objective of analyzing the effectiveness of development administration in the management of regional budgets to support local economic development. Development administration is a crucial component in the governance process, encompassing the planning, organizing, directing, and supervising of budget utilization to ensure that resources are allocated in a targeted, efficient, and sustainable manner. Within the context of local governments, the effectiveness of budget management is considered a key indicator of the success of regional development, as it directly reflects the ability of local authorities to implement policies that foster equitable and inclusive growth. The data for this study were obtained from various scientific literature sources, including academic journals, textbooks, and relevant government policy documents addressing budgeting and regional development. The findings of the analysis highlight that successful budget management is strongly influenced by bureaucratic capacity, particularly in terms of administrative competence, professional integrity, and institutional stability. Furthermore, transparency in budget planning processes plays a significant role in building public trust and preventing misallocation of resources. Equally important is the participation of the community in monitoring and evaluating budget implementation, which ensures accountability and responsiveness to public needs. In addition, synergy between legislative and executive bodies is identified as a determining factor in strengthening checks and balances, thereby enhancing the accountability of public fund management. The study concludes that effective development administration not only supports efficient allocation of financial resources but also contributes to accelerating local economic growth, reducing social inequality, and improving community welfare. Ultimately, this research is expected to provide valuable insights and serve as a reference for local governments in formulating strategies for more optimal, transparent, and participatory budget management practices

Erna Purwaningtyas; Badrus Zaman; Sigit Puji Winarko

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is motivated by the phenomenon of declining compliance levels of motor vehicle taxpayers in Kediri Regency in the last five years, despite the provision of various modernization services. Motor vehicle tax itself is one of the main sources of regional revenue that is very important in supporting development and financing public services. This study aims to determine the effect of income levels, taxpayer awareness, and modernization of the tax administration system on motor vehicle taxpayer compliance in Kediri Regency in 2024. The research method used is quantitative with a causality approach. The population in this study were all motor vehicle taxpayers in Kediri Regency, with a sample of 100 respondents selected using probability sampling methods and simple random sampling techniques. Data analysis was performed using multiple linear regression with the help of the IBM SPSS Statistics program version 30. The results of the study indicate that partially, the variables of income level and taxpayer awareness have a significant effect on motor vehicle taxpayer compliance, while the modernization of the tax administration system has no significant effect. However, simultaneously, all three variables have a significant effect on motor vehicle taxpayer compliance. These findings demonstrate the importance of increasing awareness and community economic empowerment in encouraging tax compliance. Based on these findings, it is recommended that local governments and relevant agencies improve tax education and maximize the use of modern tax services to encourage higher public compliance. Furthermore, the results of this study indicate that despite the implementation of modernized tax administration systems, non-technical factors such as income level and taxpayer awareness still have a greater influence on motor vehicle taxpayer compliance. This suggests that improved technology and administrative systems alone are not sufficient to significantly improve tax compliance.

Chandra Prasetya Wahyudi; Lumhatus Shofi Sa'adah; Dea Eka Wulandari; Farizky Maulana

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to explore the relationship between work motivation and employee performance in the administrative department of the Yudharta University Cooperative in Pasuruan. The research employs a qualitative approach using a case study method. The research informants consist of two employees working in the administrative division. Data were collected through in-depth interviews and direct observation. The results show that high work motivation, both from internal and external factors, has a positive impact on employee performance in terms of punctuality, accuracy, and service quality. These findings reinforce the importance of creating a motivating work environment as an effort to improve employee performance within the cooperative setting.

Rizky Hairiana; Lia Amelia; Atiqah Amalya Azzahra; Ali Murthado Emzaed

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the impact of the transition from manual to electronic (e-Filing) annual tax return (SPT) reporting on the efficiency of tax administration in Indonesia. Indonesia adopts a self-assessment system, granting taxpayers full trust to report and calculate their own tax obligations. However, manual SPT reporting often leads to challenges such as slow processes, human error risks, and high administrative burdens. To address these issues, the government has implemented an electronic filing system (e-Filing) as part of its tax service modernization efforts. This research employs a qualitative library research method by reviewing literature, regulations, and previous relevant studies. The findings indicate that e-Filing significantly enhances administrative efficiency, accelerates processes, reduces operational costs, and improves data accuracy and security. The implications of this research highlight the importance of optimizing socialization, training, and further development of the e-Filing system to encourage more taxpayers to shift to electronic reporting, thereby fostering a more modern, transparent, and accountable tax administration.

Gwenda Vania Putri Nugroho; Siti Ning Farida

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to describe the implementation of the Human Resources Division (HR) in managing administration and employee data at PT Prima Perdana Mandiri Sidoarjo. The HR Division has an important role in maintaining the smooth operation of the company through efficient administrative management and structured employee data management. The employee administration management process includes various activities such as recruitment, performance appraisal, attendance management, and employee development. On the other hand, employee data management is done by utilizing information technology, such as Human Resource Information System (HRIS), to store, process, and secure data effectively. The findings of this research show that the system implemented by PT Prima Perdana Mandiri drives the company's operational efficiency, maintains regulatory compliance, and provides a solid foundation for the company's future strategic planning.

Ahmad Khairuddin

Pajak dan Manajemen Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The aim of this research is to: 1) determine an influence of entrepreneurial learning on the entrepreneurial interest of students in the UNS Office Administration Education study program; 2) determine an influence of the social environment on the entrepreneurial interest of students in the UNS Office Administration Education study program; and 3) determine an influence of entrepreneurial learning and the social environment together on the entrepreneurial interest of UNS Office Administration Education students. This research uses a quantitative approach with correlational methods. The population in this research is all students from the 2019 and 2020 Office Administration Education Study Program, totaling 113 students. This research uses a proportional stratified random sampling technique for sampling. The data analysis in this research uses multiple linear regression analysis techniques with the help of the IBM SPSS 24.0 program. The research results show that: 1) there is a positive influence of entrepreneurial learning on interest in entrepreneurship as evidenced by the calculated t value (1.712) > t table (1.658). 2) there is a positive influence of the social environment on interest in entrepreneurship as evidenced by the calculated t value (2.099) > t table (1.658). 3) there is a positive influence of entrepreneurial learning and the social environment together on interest in entrepreneurship as evidenced by the value of Fcount (6.287) > Ftable (3.08). The research results also show that entrepreneurial learning and the social environment together can influence interest in entrepreneurship by 10.3%, while the other 89.7% is influenced by other variables. Therefore, the overall results of this data analysis support the existing hypothesis.  

Hanif Ibrahim; Moh Mukhsin

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The implementation of Islamic economics in Indonesia's development administration during the digital era presents a significant opportunity to build a system founded on inclusivity, fairness, and sustainability. Digital transformation plays a pivotal role in optimizing sharia-based financial technologies, empowering community economies, and enhancing resource management efficiency. Technologies such as halal e-commerce, blockchain, and sharia-compliant financial applications extend access to financial services in previously underserved remote areas. However, challenges such as low digital literacy levels and insufficient regulatory frameworks remain obstacles. Collaboration among the government, Islamic financial institutions, businesses, and communities is essential to ensure the effective implementation of this system. By combining sharia principles with technological innovations, Islamic economics holds substantial potential to boost Indonesia's economic competitiveness on a global scale.

Destianah Destianah; Hilda Hilda; Fakhrina Fakhrina

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research used a quantitative method with a sampling technique using the Slovin formula to obtain 95 samples. The data collection technique uses a questionnaire. The research results show that the service feature variable (X1) influences customer satisfaction (Y). The results of the t test for service features on customer satisfaction obtained a value of tcount > ttable (3.429>1.986) and a significance value smaller than probability (0.000 ttable (8.264 > 1.986) and a significance value smaller than probability (0.000 < 0.05), meaning that administration costs have an effect on customer satisfaction. The simultaneous test shows that the fcount value is 114.028 and the ftable value is 3.09 (114.028 > 3.09) with a significance level of 0.000 < 0.05. The conclusion of this research is that service features and administration costs influence customer satisfaction using mobile banking at Bank Syariah Indonesia KC Lahat.  

Maulida Nikmatul Azizah; Kafidin Muzakki

Jurnal Hasil Kegiatan Bersama Masyarakat 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Education plays a crucial role in shaping competent and competitive human resources. At SMK Plus Nahdlatul Ulama Sidoarjo, the success of education relies not only on a quality curriculum but also on effective administrative management and supporting facilities such as libraries. This study aims to analyze the quality of curriculum administration and library services using a descriptive qualitative approach. Data were collected through observations, interviews, and document analysis. The findings indicate that good governance in curriculum administration and library services significantly impacts student satisfaction. Recommendations are expected to assist further development in the management of the curriculum and library, enabling students to optimally utilize educational resources.

Yuli Endang; Rika Kusuma

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to explore the relationship between job satisfaction and individual performance in administration. This study was conducted in a government administration department environment. Through analysis of survey and interview data, this research assesses the impact of job satisfaction on individual performance by considering the public administration context. The findings from this research can provide valuable insights for management to improve individual performance in the administrative environment.    

Edi Triwibowo; Suriyanti Suriyanti; Dian Sulistyorini Wulandari; Aji Saputra

Jurnal Hasil Kegiatan Bersama Masyarakat 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Villages have the opportunity to develop the potential they have had since the birth of the Law on Villages. Optimizing the potential of the village is used for the benefit of the village community. The aim of optimizing village potential is to improve the life of the village community. The aim of establishing Village-Owned Enterprises (BUMDes) is one of the government's efforts to stimulate the village economy. BUMDes is expected to become a locomotive for village economic movements that can improve the welfare and reduce poverty of village communities. In order for this goal to be achieved, BUMDes need to be managed professionally so that they can compete and develop well. BUMDes in Gandasari Village, Bekasi Regency. BUMDes receives full support from the local village government. BUMDesa Gandasari Village has limited human resource capabilities. The limitations of existing human resources are the ability to report financial results from operational activities carried out. The Community Partnership Program (PKM) aims to provide financial management methods that were previously manual to become systematic and digitalized. The output of the activities carried out is that BUMDes administrators understand the Bumdes administration system and accounting/bookkeeping and have the ability to create BUMDes Financial Reports in the form of simple accounting, namely creating daily cash books, balance sheets, profit and loss reports and systematic, digital-based capital change reports.

Ronaldo Syahputra; Irohito Nozomi; Ahmad Junaidi

Jurnal Hasil Kegiatan Bersama Masyarakat 2023 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Technological advances have given birth to various kinds of innovations, one of which is the Hospital Management Information System (SIMRS). SIMRS is a tool in the process of making medical recaps for patients in hospitals. This is due to the daily activities of PKL (Field Work Practice) students who have to make reports about patient medical recaps.