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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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Comparison of Performance and Best Choice of Investment Instruments: A Study from Indonesia Putri, Amelia Ivanka; Lutfillah, Novrida Qudsi; Djuharni, Darti
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.v5i1.513

Abstract

This research is based on the phenomenon of new investment trends by looking for which investment instrument is the best of four instruments, namely Antam Gold, LQ45 Shares, Reksa Dana, and Bitcoin Cryptocurrency. The research method used is a quantitative method with a comparative descriptive research type. The Sharpe, Treynor and Jensen index approaches are used to evaluate the performance of four investment instruments. the total sample size is 192 data. The results showed that LQ45 stocks produced the best performance during the Covid-19 pandemic. This condition is because LQ45 stocks can generate returns that are greater than the risk. The high return generated by LQ45 stocks even during the covid-19 pandemic was due to sectors that actually strengthened during the covid-19 pandemic. In addition, LQ45 stocks consist of stocks from the most liquid companies and have the largest market capitalisation so that these companies are resistant to crises.
Determinants of Accounting Students' Perceptions of Earnings Management Practices with the Level of Ethical Knowledge Rinaia, Syafia; Jurana, Jurana; Din, Muhammad; Paranoan, Selmita
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.v5i1.515

Abstract

Phenomena related to earnings management practices raise ethical dilemmas, especially for accounting students. This research aims to analyze the influence of the ethical orientation of idealism and relativism on accounting students' perceptions regarding earnings management practices with the level of ethical knowledge as a moderating variable. The research was conducted on accounting students at Tadulako University from July to September 2023 with a sample size of 267, with PLS analysis. The research results prove that the influence of idealism has no effect on accounting students' perceptions regarding earnings management practices. Relativism has a positive effect on accounting students' perceptions regarding earnings management practices. The level of ethical knowledge strengthens the influence of idealism and relativism on accounting students' perceptions regarding earnings management practices. Idealism and relativism have a positive simultaneous effect on students' perceptions regarding earnings management practices. Therefore, the results of this research can be used as a reference for academics so that in the learning process they can incorporate ethical values into each lesson and conduct case study discussions regarding accounting scandals that occurred.
The Du Pont System in Measuring Financial Performance in The Food and Beverage Company Sub-Sector Kurniawati, Nanda; Mahsina, Mahsina; Masyhad, Mashyad
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.v5i1.550

Abstract

This study aims to determine the assessment of financial performance in the food and beverage company sub-sector listed on the IDX for the 2020-2023 period using the du pont system analysis This research is descriptive research with a qualitative approach. The approach in this study uses a comprehensive du pont system financial ratio. The results of this study indicate that the Du Pont System analysis in the food and beverage company sub-sector for the 2020-2023 period has poor financial performance because the ROE and ROI values fluctuate. Based on the results of the ratio using the du pont system analysis, the comparison of the financial performance of the food and beverage company sub-sector for the 2020-2023 period calculated using NPM, TATO, EM, ROI, ROE ate the best results at PT Multi Bintang Indonesia Tbk. While the year that has poor financial performance is at PT Sentra Food Indonesia Tbk.
The Implementation of Sustainable Development Goals (SDGs) at PT. Golden Energy Mines Tbk. Widyasari, Della; Bayangkara, Ida Bagus Ketut
Equity: Jurnal Akuntansi Vol. 5 No. 2: April 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v5i2.605

Abstract

Sustainable Development Goals (SDGs) is a global development agenda that encourages the involvement of all sectors, including mining companies, in achieving sustainable development. This study aims to analyze the SDGs implementation strategy at PT Golden Energy Mines Tbk (GEMS), a coal mining company in Indonesia. The method used is a descriptive qualitative approach with literature study techniques and company policy analysis. The results of the analysis show that PT GEMS has integrated the principles of SDGs into its operational activities and business strategies, especially in the environmental, social and governance (ESG) aspects. The company has implemented corporate social responsibility (CSR), energy efficiency, post-mining reclamation, and community engagement programs as part of its commitment to the SDGs. However, challenges in the form of policy harmonization, sustainability reporting, and strengthening cross-stakeholder collaboration still need to be addressed to ensure more effective implementation of the SDGs and long-term impact.
Audit Delay and Influencing Factors: The Role of Leverage, Public Ownership, and Going Concern Opinions Trisanti, Theresia
Equity: Jurnal Akuntansi Vol. 5 No. 2: April 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v5i2.607

Abstract

This study empirically examines the effect of leverage levels, public ownership, and going concern audit opinions on audit delay. The research employs a purposive sampling method, with a final sample consisting of 33 mining companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Multiple regression analysis is used to test the hypotheses. The findings indicate that leverage levels have a positive impact on audit delay, suggesting that higher financial risk leads to prolonged audit processes. However, public ownership does not significantly influence audit delays. Additionally, the issuance of a going concern audit opinion is associated with longer audit delays. These results contribute to the understanding of factors affecting audit timeliness in the mining sector.
Analysis of Calculation of Value Added Tax Deposit and Reporting with E-Invoice System Anisa, Nur Aini; Utomo, Priyo; Apriliasari, Ria Dini
Equity: Jurnal Akuntansi Vol. 5 No. 2: April 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v5i2.609

Abstract

This research uses two Value Added Tax data, namely, input of Value Added Tax data, along with output Value Added Tax data and sales data in 2024. The type of research is a qualitative approach, analysis uses descriptive data that aims to analyze data on various conditions and situations that arise based the object of research using sales data, input VAT and output VAT for the 2024 period of PT. XYZ Surabaya. While the data source in this study uses secondary data. From the results of the research that has been carried out, it shows that calculation, deposit and report of Value Added Tax carried out by PT. XYZ shows that the calculation, deposit and reporting of VAT using e-invoices are in accordance with Law No. 42 of 2009 concerning Value Added Tax (VAT) and Sales Tax on Luxury Goods (PPnBM).
The Use of Attribution Theory in Accounting Research: a Literature Review Azmi, Zul; Nikmah, Khoirotun
Equity: Jurnal Akuntansi Vol. 5 No. 2: April 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v5i2.627

Abstract

This research aims to determine the development of accounting and management research that uses attribution theory as its theoretical basis, which was observed from 2015-2022. Bibliometric reviews are used to map the use of attribution theory in accounting research to find out how many citations from journals have been found. Based on search results on the Scopus and Sinta2 Ministry of Education and Culture websites, 9 Scopus-indexed articles and 11 Sinta2-accredited articles related to attribution theory were obtained. The results show that relatively little use of attribution theory is made as a basis for research in the field of accounting. Accounting research published in journals indexed by Sinta2 relatively uses attribution theory to explain auditing, taxation, and management accounting phenomena. However, relatively few were found to explicitly express the use of attribution theory to explain phenomena in accounting research in Scopus-indexed journals.
Synergy between Village-Owned Enterprises and Merah Putih Village Cooperatives: The Road to Economic Independence Kusumasari, Lita
Equity: Jurnal Akuntansi Vol. 5 No. 2: April 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v5i2.648

Abstract

Village-Owned Enterprises (BUMDes) and Red and White Village Cooperatives (Kopdes) are two important pillars for the people's economy. These two institutions are expected to be able to improve the welfare of village communities, contribute to economic growth, increase employment opportunities, and reduce urbanization. The purpose of the study is to provide a comprehensive picture of the collaboration between BUMDes and the Red and White Cooperative. The research method uses a qualitative descriptive approach by collecting secondary data. The results of the study state that BUMDes and Cooperatives contribute to economic growth and increase village community income. Contributions to growth can be optimized by identifying problems faced from the type of business, human resources, capital, employment opportunities, and urbanization. To overcome this, synergy is needed between the Government, Private Sector, and Universities that are members of the triple helix for each party to contribute according to their role. The success of BUMDes and the Red and White Cooperative requires a local-based business development strategy, collaboration with external parties, capacity building and training, use of technology and innovation, and diversification of products and services.
Can Strong Financials Prevent Collapse? Insights from the Consumer Goods Sector (2017–2022) Hasanah, Sevia; Rahman, Arief; Mahsina, Mahsina
Equity: Jurnal Akuntansi Vol. 5 No. 2: April 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze how profitability ratio, liquidity ratio, activity ratio, leverage ratio, and sales growth impact financial distress in the goods and consumer goods industry from 2017 to 2022. In this study, saturated sampling is used for the sampling technique. The classical assumption test is used for data analysis. In this study, profitability ratio (X1), liquidity ratio (X2), activity ratio (X3), leverage ratio (X4), and sales growth (X5) are independent variables, and financial distress (Y) is the dependent variable. The results of this study indicate that the profitability ratio measured using return on assets (ROA) has a positive effect on financial distress, the liquidity ratio measured using the current ratio (CR) does not affect financial distress, the activity ratio measured using total asset turnover (TATO) has a negative effect on financial distress, the leverage ratio measured using the debt to asset ratio (DAR) has a positive effect on financial distress, and sales growth has no effect on financial distress.
Environmental Performance and Firm Size: Profitability as a Moderator Variable Siregar, Fachrul A; Taufiqurrahman
Equity: Jurnal Akuntansi Vol. 5 No. 2: April 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research analyze the effect of Environmental Performance on Firm Size with Profitability as a moderating variable in energy and mining subsector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. A quantitative approach was applied using purposive sampling on 10 emiten that consistently publish sustainability reports, resulting in 40 observations. Data were analyzed using classical assumption tests, multiple linear regression, t-tests, F-tests, and Moderated Regression Analysis (MRA). The results show that Environmental Performance has a positive and significant effect on Firm Size. Furthermore, Profitability strengthens this relationship, as indicated by the increase in the coefficient of determination after the interaction variable is included. These findings support legitimacy theory and indicate that companies with strong environmental performance and high profitability are more likely to grow and expand their operational scale. These results are important as strategic input for companies in designing sustainability policies that support long-term growth.

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