cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Tri Lestari
Contact Email
equity.jurnal@gmail.com
Phone
+6281357222795
Journal Mail Official
equity.jurnal@gmail.com
Editorial Address
Jl. Ahmad Yani No.14, Ketintang, Kec. Gayungan, Kota SBY, Jawa Timur 60231
Location
Kota surabaya,
Jawa timur
INDONESIA
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 93 Documents
 6   7   8   9   10 
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.

Page 10 of 10 | Total Record : 93

 6   7   8   9   10 

Filter by Year

2020 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 2: April 2026 Vol. 6 No. 1: September 2025 Vol. 5 No. 2: April 2025 Vol. 5 No. 1: September 2024 Vol. 4 No. 2: April 2024 Vol 4, No 2: April 2024 Vol. 4 No. 1: September 2023 Vol 4, No 1: September 2023 Vol 3, No 2: April 2023 Vol 3, No 1: September 2022 Vol 2, No 2: April 2022 Vol 2, No 1: September 2021 Vol 1, No 2: April 2021 Vol 1, No 1: September 2020 More Issue