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Equity: Jurnal Akuntansi
Published by Universitas Bhayangkara Surabaya
ISSN : -     EISSN : 27747204     DOI : http://doi.org/10.46821/equity
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Equity: Jurnal Akuntansi merupakan jurnal elektronik yang berisikan artikel ilmiah, hasil penelitian dan pengabdian masyarakat dalam bidang ekonomi akuntansi. Jurnal ini diterbitkan oleh Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Bhayangkara Surabaya. Equity: Jurnal Akuntansi Terbit secara berkala dengan volume dan jumlah terbit yang luas. Mempromosikan segala karya ilmiah yang dihasilkan dengan pendekatan ilmu pengetahuan, teknologi dan seni (ipteks) berbasis ilmu akuntansi secara berkelanjutan. Cakupan keilmuan yang didukung adalah lebih kepada konsentrasi ilmu akuntansi keuangan dan auditing, akuntansi perpajakan dan sistem informasi akuntansi, serta pemberdayaan masyarakat.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 6 Documents
 1 
Search results for , issue "vol. 6 no. 2: april 2026" : 6 Documents clear
The Effect of Liquidity, Profitability, and Firm Size on Financial Distress (In Retail Sector Companies Listed on the Indonesia Stock Exchange during the 2021-2024 Period) Fitriyatul Arifah; Ali Muhdor
Equity: Jurnal Akuntansi Vol. 6 No. 2: April 2026
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v6i2.836

Abstract

This study aims to analyze the effect of liquidity, profitability, and firm size on financial distress in retail sector companies listed on the Indonesia Stock Exchange during the 2021-2024 period. Financial distress is proxied by the Altman Z-Score, liquidity is measured using the Current Ratio, profitability with Return on Assets, and firm size with the natural logarithm of total assets. This research employs a quantitative approach with multiple linear regression analysis on 36 observations obtained through purposive sampling. The results show that partially, liquidity has a positive and significant effect on financial distress, while profitability and firm size have no significant effect. Simultaneously, the three variables have a significant effect on financial distress, with liquidity being the most dominant variable. These findings indicate that liquidity management is a key factor in maintaining the financial stability of retail companies.
The Effect of Digital Transaction Growth, Firm Size, and Liquidity on Banking Profitability on the IDX (2021-2024) Hayu Febrian Shintadevi; Nur Lailiyatul Inayah
Equity: Jurnal Akuntansi Vol. 6 No. 2: April 2026
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v6i2.837

Abstract

This study examines the effect of digital transaction growth, firm size, and liquidity on the profitability of banking companies listed on the Indonesia Stock Exchange for the 2021–2024 period. The rapid digitalization of the financial sector and inconsistencies in prior research findings drive this investigation. Using a quantitative approach with multiple linear regression on ten sample banks, the results indicate that only digital transaction growth significantly influences profitability partially. Simultaneously, all variables significantly affect financial performance. Digital transaction growth emerges as the most dominant factor in driving profits. Banks are advised to strengthen their digital service infrastructure to optimize future earnings.
The Effect of Cash Turnover, Receivables Turnover, and Sales Growth on Profitability of Textile and Garment Companies on the IDX (2021-2024) Luh Arisia Mahatma Dewi; Yoga Adi Prayogi
Equity: Jurnal Akuntansi Vol. 6 No. 2: April 2026
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v6i2.838

Abstract

The economic pressures occurring require textile and garment companies to manage financial performance more effectively to maintain profitability levels. This study aims to analyze the effect of cash turnover, receivables turnover, and sales growth on the profitability of textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange during the 2021-2024 period. A quantitative approach was applied in this study with secondary data analyzed through multiple linear regression using SPSS version 27. Sampling using purposive sampling techniques resulted in 56 research samples. The results show that cash turnover and receivables turnover do not have a significant effect on profitability. Conversely, sales growth has a significant effect and is the most dominant factor in increasing profitability. Simultaneously, these three variables have a significant effect on profitability. These findings indicate that increased sales growth is a major factor in driving the financial performance of textile and garment companies.
Unit Cost Analysis for Cost Planning and Control in Non-Formal Education: A Case Study of Muhammadiyah Guidance Center (SBM) Kepong, Malaysia (2024-2025) Nur Syanif Yusuf Habib Rizki; Evi Dwi Kartikasari
Equity: Jurnal Akuntansi Vol. 6 No. 2: April 2026
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v6i2.839

Abstract

Education financing management is crucial for the sustainability of non-formal educational institutions with limited funding sources. This study analyzes unit cost calculation as a basis for planning and controlling education costs at the Muhammadiyah Guidance Center (SBM) Kepong in Kuala Lumpur, Malaysia, which serves children of Indonesian Migrant Workers. Using a qualitative case study approach, data were collected through interviews, observation, and document analysis. The findings reveal that monthly operational costs range from RM5.000 to RM6.000 for approximately 60 students, resulting in a unit cost of RM83-RM100 per student. The tuition fee of RM120 provides a buffer against unexpected expenses and payment arrears. This demonstrates that unit cost analysis is a vital instrument for budget planning, cost control, and institutional sustainability. The study recommends strengthening financial recording and diversifying funding sources to enhance accountability and efficiency.
Credit Risk Management Analysis of People's Business Credit (KUR) to Minimize Bad Loans at Bank Mandiri KCP Sidoarjo Candi Firda Audri Maharani; Sutopo; Ruchan Sanusi
Equity: Jurnal Akuntansi Vol. 6 No. 2: April 2026
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v6i2.840

Abstract

This study aims to analyze the application of credit risk management in the distribution of KUR at Bank Mandiri KCP Sidoarjo Candi to minimize bad loans. The background is an increase in KUR distribution which has the potential to pose the risk of non-performing loans if not balanced with proper risk management. The research uses a qualitative descriptive method with primary and secondary data, collected through interviews, observations, and documentation. The informants consist of Microservice Officers, Credit Analysts, and Credit Managers, with analysis techniques through reduction, classification, descriptive analysis, and drawing conclusions. The results of the study show that credit risk management is applied through the stages of risk identification, measurement, monitoring, and control. The assessment is carried out from the beginning through character analysis, capacity, business conditions, and the 5C principle, then adjusted to the customer's installment ability. After disbursement, risks are monitored through regular payment evaluation and communication, while control is carried out in stages ranging from monitoring, persuasive approaches, to restructuring. In general, this application is considered effective in reducing the potential for non-performing loans in KUR.
The Effect of Current Ratio, Debt to Equity Ratio, and Return on Equity on Banking Stock Prices (IDX 2022-2024) Andini Ayu Pratiwi; Enny Istanti; Nurul Iman
Equity: Jurnal Akuntansi Vol. 6 No. 2: April 2026
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v6i2.841

Abstract

This study aims to analyze the effect of Current Ratio (CR), Debt to Equity Ratio (DER), and Return on Equity (ROE) on stock prices of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2022-2024 period. This research employs a quantitative approach with multiple linear regression analysis. Purposive sampling was applied based on specific criteria, resulting in 10 banking companies as research samples. Secondary data was obtained from annual financial statements and closing stock prices published by IDX, with 30 observations collected over the 2022-2024 period. The results indicate that CR, DER, and ROE simultaneously have a significant effect on stock prices (F-count = 3.559, Sig. = 0.028). However, partially, only ROE has a positive and significant effect on stock prices (β = 0.556, p = 0.004), while CR (β = -0.050, p = 0.787) and DER (β = -0.027, p = 0.878) do not have significant effects. ROE emerges as the most dominant variable influencing stock prices. These findings indicate that investors in the banking sector place greater emphasis on profitability compared to liquidity and capital structure in making investment decisions.

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