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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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Pengaruh Leverage, Likuiditas, dan Profitabilitas Terhadap Nilai Perusahaan Pada Sub Sektor Hotel, Restoran, dan Pariwisata Putri, Kesya Nadya Gita; Prasetio, Januar Eko
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.v4i2.415

Abstract

The aim of this research is to determine the effect of leverage, liquidity and profitability on company value. The population in this research is hotels, restaurants and tourism sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2019-2022. The samples obtained were 120 companies using purposive sampling. The analysis technique used in this research is multiple linear regression analysis. The data was processed using the IBM SPSS Statistics 25 application. The results of this research show that leverage has an effect on company value. Meanwhile, liquidity and profitability have no effect on company value.
DETERMINAN NILAI PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE DENGAN PEMODERASIAN KARAKTER EKSEKUTIF Adi Prayogi, Yoga
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.v4i2.421

Abstract

This study examines the effect of profitability, liquidity and firm size on firm value with executive character as the moderating variable. The sample in this study is the property and real estate sector companies on the Indonesia Stock Exchange in 2015-2019. Through multiple regression test and absolute difference test, it can be concluded that profitability and firm size do not have a significant effect on firm value, while the liquidity variable has a significant effect on firm value. The executive characteristics variables have not been able to moderate the effect of profitability, liquidity, and firm size on firm value. This indicates that there are other factors besides the executive character, which tend to strengthen performance against company value, such as business value, length of business experience, and other supporting factors.
Pengaruh Pertumbuhan Penjualan, Pertumbuhan Perusahaan, Ukuran Perusahaan, dan Inflasi Terhadap Nilai Perusahaan Mutifa, Mutia Rizky Nurul; Prasetio, Januar Eko
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 Penjualan Kredit Meningkatkan Pengendalian Intern Pada Dealer Mitsubishi Candi Sidoarjo Ariutami, Rohmah Putri; Lestari, L. Tri; 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.
Harga Pokok Produksi Budidaya Ikan Gurame Skala Rumah Tangga Di Desa Tenggur, Rejotangan, Tulungagung Ayuningsih, Eka; Syafii, Syafii; Hidayati, Kusni
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.v4i2.481

Abstract

Gurame farming business is one of the economic activities that are in the interest of the community. This study aims to determine and analyze the Cost of Goods Produced in household-scale gurame farming businesses. The object of his research is a household-scale gurame farming in Giring, Tenggur Village, Rejotangan District, Tulungagung Regency. The results of this study show the determination of Cost of Goods Produced, comparation of cost of goods produced with receipts from production results and determination of the target market for household-scale gurame farming business.
Biaya Produksi, Biaya Operasional, Volume Penjualan dan Laba Bersih Perusahaan Makanan dan Minuman Terdaftar di BEI Ali, Hilyana Rahma Chairunnisa; Mahsina, Mahsina; Fauziah, Dien Ajeng
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.v4i2.492

Abstract

This study aims to determine the effect of production costs, operating costs and sales volume on net income in food and beverage companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The method used in this research is descriptive quantitative method. The population in this study were food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2022 period totaling 90 companies. The method of determining the research sample using purposive sampling, after sorting based on the criteria the number of research samples was 32 companies and the number of observations was 128 company data. Based on the results of the study, it shows that partially production costs have a significant positive effect on net profit, production costs have a negative but not significant value on net profit, and sales volume has a significant negative effect on net profit.
Analisis Penerapan Sistem Informasi Akuntansi Penerimaan dan Pengeluaran Kas Dalam Rangka Untuk Pengendalian Internal Zativa, Kiara Della; Mahsina, Mahsina; Inayah, Nur Lailiyatul
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.v4i2.493

Abstract

This study aims to determine the analysis of the application of the accounting information system for cash receipts and disbursements in the context of internal control at CV. Trikarya Cakra Perkasa. The data analysis technique used in this research is qualitative analysis technique in explaining the descriptions of data related to the accounting information system for cash receipts and disbursements. The results of the research obtained are CV. Trikarya Cakra Perkasa has an internal control system that is already running well, with the warehouse function in cash receipts and the existence of Cash Expenditure Request recap documents in cash disbursements. The organizational structure created by the company is clear, specifying the responsibilities, authorities, and relationships between sections for each position holder, directly related to employees involved in implementing, controlling, and verifying the company's operational activities.
Perhitungan Iuran Dana Pengembangan Pendidikan dengan Menggunakan Metode ABC Pada Sekolah Raudatul Ilmi di Kota X Devi, Fitriyah Kusuma
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.v4i2.503

Abstract

This study aims to calculate tuition fees appropriately and fairly at Raudatul Ilmi School in X City using the Activity Based Costing (ABC) Method and to find out the differences between the Traditional Method and the ABC Method. This research uses qualitative methods that collect data using interviews and documentation. The analysis technique used by this research uses descriptive analysis. The results obtained are the calculation of the tuition fee rate using the Traditional method shows the Play Group (KB) level rate of Rp 130,220, the Kindergarten (TK) level of Rp 168,315, the ABC calculation shows the KB level rate of Rp 160,055 and the Kindergarten level of Rp 200,561. These results cause undercosting at Raudatul Ilmi School.
The Effect of System Quality and Information Quality on System User Satisfaction Accounting Information Mendrofa, Meliana; Hastuti, Sri
Equity: Jurnal Akuntansi Vol. 5 No. 1: September 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v5i1.510

Abstract

This study aims to examine the effect of system quality and information quality on user satisfaction in the study of Fremilt Thai Tea outlet employees in Yogyakarta. This study uses a quantitative approach collected through primary data in the form of questionnaires distributed to respondents. The sampling method uses consideration from the researcher, so that 45 respondents are obtained, namely the total employees at the Fremilt Thai Tea outlet. The analysis technique in this study uses multiple linear regression analysis through SPSS 26 software. The results of this study indicate that 1) system quality affects user satisfaction, 2) information quality has no effect on user satisfaction.
Regional Financial Analysis and Strategy to Increase Regional Revenue Al Finna, Siti Tahta; Lutfillah, Novrida Qudsi; Ernawati, Widi Dwi
Equity: Jurnal Akuntansi Vol. 5 No. 1: September 2024
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v5i1.511

Abstract

This study analyzes the regional financial performance and revenue enhancement strategies of the Regional Finance Agency of Trenggalek Regency for the period 2019-2023. Qualitative methods were used with analysis techniques including revenue budget variance analysis, regional original revenue (PAD) effectiveness ratio, regional financial efficiency ratio, and expenditure efficiency ratio. The results showed that the regional financial analysis in 2019-2023 in BKD Trenggalek Regency with the results of (1) revenue realization exceeds the budget target, indicating good budget performance; (2) PAD effectiveness is quite good, although some targets are not achieved; (3) regional financial efficiency is still low due to high regional expenditure; (4) expenditure efficiency is generally achieved with a ratio below 100%; (5) revenue enhancement strategies are implemented through intensification and extensification.

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