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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 87 Documents
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Sistem Informasi Akuntansi Penjualan Kredit Meningkatkan Pengendalian Intern Pada Dealer Mitsubishi Candi Sidoarjo Rohmah Putri Ariutami; L. Tri Lestari; Masyhad Masyhad
Equity: Jurnal Akuntansi Vol 4, No 2: April 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i2.480

Abstract

Indonesia is experiencing a rapid surge in technological advancement. However, these advancements also expand the influence of the business environment, causing competition to intensify. A robust accounting information system is essential for effectively managing sales competition. A company's internal controls have a significant impact on its business continuity; without robust internal controls, credit sales may fail. This is a particular car dealership that employs a sales accounting system, which prompted the researcher to investigate the system. The research employs a descriptive qualitative data collection technique, which has yielded the conclusion that the current sales credit accounting system utilized by the dealer is suboptimal. Consequently, enhancements are necessary to diminish the incidence of bad debts in the billing department.
Profitabilitas, Capital Intensity, dan Agresivitas Pajak Perusahaan Farmasi di BEI Tahun 2017-2021 Melati Rahmariyanto; Mahsina Mahsina; Syafi'i Syafi'i
Equity: Jurnal Akuntansi Vol 4, No 1: September 2023
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i1.377

Abstract

Tujuan penelitian yaitu untuk mengukur dan menguji hubungan antara agresivitas pajak dengan profitabilitas dan capital intensity. Di dalam 30 perusahaan farmasi dan perusahaan lain di sektor kesehatan termasuk yang menyediakan layanan dan peralatan kesehatan yang tercatat di Bursa Efek Indonesia (BEI) pada tahun 2017-2021 diseleksi menggunakan teknik purposive sampling. Software aplikasi statistik oleh data IBM SPSS versi 26 digunakan untuk analisis regresi linier berganda dan robustness test dari data dalam penelitian ini. Temuan menunjukkan bahwa agresivitas pajak secara signifikan dipengaruhi oleh profitabilitas dan agresivitas pajak secara signifkan juga dipengaruhi oleh capital intensity. Hasil robustness test konsisten dan memperkuat analisis regresi utama.
Pengaruh Pertumbuhan Penjualan, Pertumbuhan Perusahaan, Ukuran Perusahaan, dan Inflasi Terhadap Nilai Perusahaan Mutia Rizky Nurul Mutifa; Januar Eko Prasetio
Equity: Jurnal Akuntansi Vol 4, No 2: April 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i2.477

Abstract

The aim of this research is to empirically examine and determine the influence of inflation, company size, company growth, and sales growth on the firm value of property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2017 – 2022. The population in this study consists of 45 companies, with a sample size of 32 companies selected using purposive sampling techniques. The data used are secondary data, specifically financial reports obtained from both the official IDX website and the companies themselves. The data analysis technique employed is multiple linear regression analysis. The research results indicate that inflation and sales growth do not affect the firm value, while company growth and company size have a significant impact on the firm value.
Sistem Informasi Akuntansi Penggajian Guna Menekan Biaya Operasional PT. Eka Prima Mandiri Sentosa Surabaya Thoyyibatul Isnaini Saputri; Masyhad Masyhad; Siti Rosyafah
Equity: Jurnal Akuntansi Vol 4, No 1: September 2023
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i1.403

Abstract

The purpose of this study is to determine and analyze the payroll accounting information system in order to reduce the operational costs of PT Eka Prima Mandiri Sentosa (workshop division AHASS 16272 Eka Prima Mandiri Sentosa Surabaya). This research is a descriptive-qualitative research with a research focus on the payroll accounting information system part cycle. The results of the analysis in this study show that there are still duplicate tasks in the process of making employee payroll, there are no supporting documents for employee overtime submissions, and there are no details of the salary calculations given to employees. In this case, the author draws the conclusion that it is necessary to make updates that are more efficient and effective in the employee overtime submission system in order to reduce more and more operational costs.
Dampak Kenaikan Tarif PPN dari 10% menjadi 11% Terhadap Penjualan PT. Anugrah Busana Surabaya Karisma, Nita; Inayah, Nur Lailiyatul; Masyhad, Masyhad
Equity: Jurnal Akuntansi Vol. 4 No. 1: September 2023
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i1.374

Abstract

Penelitian ini membahas mengenai analisis dampak kenaikan tarif PPN 10% menjadi 11% terhadap omset penjualan pada PT. Anugrah Busana di Surabaya. Penelitian ini bermaksud guna melihat seberapa besar dampak kenaikan PPN 1% terhadap omset penjualan pada PT. Anugrah Busana di Surabaya. Metode yang dipakai yakni metode kualitatif. Teknik pengumpulan data dijalankan dengan obeservasi dan dokumentasi. Hasil penelitian menerangkan bahwa kenaikan tarif PPN 1% pada PT. Anugrah Busana secara tidak langsung berdampak terhadap penjualan pada PT. Anugrah Busana Surabaya. Penurunan penjualan tersebut lebih disebabkan adanya, (1) Kenaikan harga bahan baku yang menyebabkan harga jual produk perusahaan PT. Anugrah Busana juga ikut naik 7% hingga 11% karena kenaikan PPN 1%, (2) Kenaikan harga barang PT. Anugrah Busana menyebabkan minat beli masyarakat menurun, (3) Minat beli masyarakat menurun juga disebabkan oleh pembatasan aktivitas berbelanja karena masih dalam kondisi pandemi Covid-19.
Biaya Produksi, Promosi, dan Laba pada Manufaktur Terdaftar di BEI 2017-2021 Rosully, Windara Dhiajeng; Inayah, Nur Lailiyatul; Hidayati, Kusni
Equity: Jurnal Akuntansi Vol. 4 No. 1: September 2023
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i1.375

Abstract

Penelitian ini bertujuan yakni melihat pengaruh dari biaya produksi serta promosi pada laba yang ditinjau secara parsial ataupun simultan dan digunakan di dalam menentukan variabel manakah yang paling menonjol pada laba. Kuantitatif ialah metode yang dipakai di dalam penelitian ini. Kemudian, sampel penelitian ini ialah perusahaan manufaktur sebanyak 51 yang telah tercatat di BEI periode 2017-2021 serta menggunakan laporan tahunan yang berupa biaya promosi, laba bersih, biaya produksi sejumlah 255 data. Pengujian asumsi klasik, pengujian linier berganda, pengujian signifikansi t dan F serta statistik deskriptif merupakan teknik analisis data pada penelitian ini. Hasil penelitiannya memperlihatkan jika secara simultan serta parsial biaya promosi dan produksi memiliki pengaruh pada laba. Kemudian hasil penelitian selanjutnya memperlihatkan bahwa biaya promosi ialah variabel yang memberikan pengaruh paling dominan pada laba.
Profitabilitas, Capital Intensity, dan Agresivitas Pajak Perusahaan Farmasi di BEI Tahun 2017-2021 Rahmariyanto, Melati; Mahsina, Mahsina; Syafii, Syafii
Equity: Jurnal Akuntansi Vol. 4 No. 1: September 2023
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i1.377

Abstract

Tujuan penelitian yaitu untuk mengukur dan menguji hubungan antara agresivitas pajak dengan profitabilitas dan capital intensity. Di dalam 30 perusahaan farmasi dan perusahaan lain di sektor kesehatan termasuk yang menyediakan layanan dan peralatan kesehatan yang tercatat di Bursa Efek Indonesia (BEI) pada tahun 2017-2021 diseleksi menggunakan teknik purposive sampling. Software aplikasi statistik oleh data IBM SPSS versi 26 digunakan untuk analisis regresi linier berganda dan robustness test dari data dalam penelitian ini. Temuan menunjukkan bahwa agresivitas pajak secara signifikan dipengaruhi oleh profitabilitas dan agresivitas pajak secara signifkan juga dipengaruhi oleh capital intensity. Hasil robustness test konsisten dan memperkuat analisis regresi utama.
Audit Operasional atas Fungsi Penjualan PT. Gaya Makmur Surabaya Kartikasari, Nanda; Inayah, Nur Lailiyatul
Equity: Jurnal Akuntansi Vol. 4 No. 1: September 2023
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i1.402

Abstract

The purpose of this research is to understand the process by which the sales function carrying out the operational activities of PT. Gaya Makmur Surabaya, as well as detecting and provide recommendations about weaknesses in the operation of the sales function. Approach used is descriptive qualitative. Data collection methods in this study includes observation, interviews, checklists, and documentation. Research result concluded that overall PT. Gaya Makmur Surabaya has run sales function in accordance with applicable regulations. However, it still exists cases where some of the company's activities do not go according to procedure. Control internal company related to the sales function is considered efficient and effective, but still there are several weaknesses such as inaccurate recording of accounts receivable, billing, and late payments by irregular customers. If it continues, then the company experience loss.
Sistem Informasi Akuntansi Penggajian Guna Menekan Biaya Operasional PT. Eka Prima Mandiri Sentosa Surabaya Saputri, Thoyyibatul Isnaini; Masyhad, Masyhad; Rosyafah, Siti
Equity: Jurnal Akuntansi Vol. 4 No. 1: September 2023
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i1.403

Abstract

The purpose of this study is to determine and analyze the payroll accounting information system in order to reduce the operational costs of PT Eka Prima Mandiri Sentosa (workshop division AHASS 16272 Eka Prima Mandiri Sentosa Surabaya). This research is a descriptive-qualitative research with a research focus on the payroll accounting information system part cycle. The results of the analysis in this study show that there are still duplicate tasks in the process of making employee payroll, there are no supporting documents for employee overtime submissions, and there are no details of the salary calculations given to employees. In this case, the author draws the conclusion that it is necessary to make updates that are more efficient and effective in the employee overtime submission system in order to reduce more and more operational costs.
Kinerja Keuangan Badan Layanan Umum RSUD dr. Soedomo Trenggalek dengan Metode Value for Money Madewi, Ketut Ayusia; Mahsina, Mahsina; Rahman, Arief
Equity: Jurnal Akuntansi Vol. 4 No. 1: September 2023
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v4i1.404

Abstract

Hospital RSUD dr. Soedomo Trenggalek is a public service organization which provides services in the healthcare sector. BLUs financial management model is flexible. Therefore measuring financial performance is necessary. Value for money can be used to evaluate the use of an organizations budget in terms of efficiency and effectiveness in economic aspects. The research aims to analyze and to determine the financial performance of RSUD dr. Soedomo Trenggalek uses the value for money method for testing. This study uses a descriptive qualitative approach and data is collected from the 2018-2022 Budget Implementation Report. Measurement of quality-price ratio Dr. from the hospital. Soedomo Trenggalek is classified as very economical in terms of efficiency less efficient and effectiveness in terms of effective.

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