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 87 Documents
 5   6   7   8   9 
The Influence of Corporate Governance, Intellectual Capital, and Company Size on Financial Performance Nasrizal, Nasrizal; Mela, Nanda Fito; Falya Zakira Utami
Equity: Jurnal Akuntansi Vol. 6 No. 1: September 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v6i1.632

Abstract

This study aims to examine the influence of corporate governance, intellectual capital, and company size on financial performance. The dependent variable is financial performance as measured by Net Profit Margin. The independent variables are corporate governance as measured by the size of the board of commissioners, the size of independent commissioners, the size of the audit committee, and intellectual capital as measured by Value Added Intellectual Capital (VAICTM), and company size as measured by total assets. This study uses secondary data from the financial statements of 58 real estate and property companies listed on the IDX in 2019-2023. This study method is purposive sampling and uses multiple linear regression analysis tools. The results of the study are that intellectual capital and company size have a positive influence on financial performance, while the board of commissioners, independent commissioners, and audit committee has no influence on financial performance.
Corporate Social Responsibility, Employee Welfare and Social Return on Investment Pranata, Natasha Anjanette; Batuwael, Marcelia Adriana; Mahmud, M. Riza; Handoko, Steven Nathanael; Wicaksono, Septia; Pandin, Maria Yovita R.
Equity: Jurnal Akuntansi Vol. 6 No. 1: September 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v6i1.644

Abstract

Corporate Social Responsibility (CSR) has become a major focus in the business world, as companies are not only required to achieve profits, but also contribute socially to society and the environment. This study aims to analyze the relationship between CSR implementation and community welfare on Social Return On Investment (SROI) with the case of PT Astra International Tbk during the 2020-2024 period. This research method uses a quantitative approach that utilizes secondary data from the company's sustainability report, while the data analysis is carried out with the help of SPSS. The research findings show that CSR and employee welfare partially or simultaneously have no significant influence on SROI. The study suggests that future research should increase the amount of data, determine other relevant variables, and handle multicollinearity to get more precise results.
A Review of Credit Audit Procedure Implementation at KAP XYZ Surabaya: Theory and Practice Achmad, Fadil; Acynthia Ayu Wilasittha
Equity: Jurnal Akuntansi Vol. 6 No. 1: September 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v6i1.657

Abstract

This study aims to examine the implementation of credit audit procedures applied by Public Accounting Firm (KAP) XYZ in auditing the financial statements of a Rural Bank (BPR), and to compare them with the accounts receivable audit procedures as described in academic literature. The research adopts a descriptive qualitative approach, with data collected through a review of internal documents from the accounting firm, interviews with experienced auditors, and an analysis of audit theories and guidelines related to accounts receivable found in standard textbooks. The findings indicate that the credit audit procedures implemented by KAP XYZ are generally aligned with the standard guidelines for auditing receivables. Although certain procedures—such as debtor balance confirmations and the inspection of promissory notes—were not applied, this was due to their incompatibility with the operational characteristics of BPRs. These findings suggest that KAP XYZ has effectively adapted its audit procedures to remain relevant and efficient in identifying risks and ensuring the reliability of the financial information presented by the BPR.
Understanding the Impact of Bad Debt on XYZ Savings and Loan Cooperative Syahnanda, Muhammad Daffa Aqila; Susilowati, Endah
Equity: Jurnal Akuntansi Vol. 6 No. 1: September 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v6i1.660

Abstract

This study aims to explore the understanding of the influence of credit provision by Savings and Loan Cooperatives (KSP) on employee welfare and productivity in PT HM Sampoerna Tbk. Using a qualitative approach, this study focuses on deepening the perceptions, experiences, and impacts felt by KSP members in utilizing credit facilities. The study will highlight how easy access to credit affects personal financial management, job satisfaction, motivation, and possible changes in employee performance and loyalty. Initial findings indicate that although credit from KSP can be a short-term financial solution, its impact is complex. On the one hand, credit can improve family economic stability; on the other hand, it can also cause psychological stress due to debt burden. This study will also explore how KSP credit directly or indirectly affects work productivity, for example through reduced absenteeism, increased focus, or conversely, disruption due to financial stress.
Procedure for Distributing Remaining Business Proceeds Based on Membership in the XYZ Cooperative Lisa Harnanda; Susilowati, Endah
Equity: Jurnal Akuntansi Vol. 6 No. 1: September 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v6i1.664

Abstract

Cooperatives are business entities that are built on the principle of family with the aim of improving the welfare of their members. cooperative that meets the economic, social, and welfare needs of its members. One of them is the XYZ Cooperative. Cooperatives are formed to support the economic welfare of their members. This study aims to understand how the process of distributing the remaining business results (SHU) is distributed to cooperative members. This research was conducted with a descriptive qualitative approach, where data was collected through the process of observation, interviews, and document collection for approximately one year. The Business Surplus (SHU) is not only a form of appreciation for the active participation of members in cooperative activities, but also functions as an incentive to increase member involvement in the future. The distribution of the Business Surplus (SHU) is carried out fairly and transparently in its technicalities so that it can build member trust in the management of the cooperative. Thus, the Business Surplus (SHU) plays a role as one of the main factors in encouraging the sustainability of cooperatives and increasing the economic welfare of members.
Purchase Intention in Mediating the Effect of Promotion on Purchase Decisions in Tiktok Shop Santoso, Theo Angelo; Andriyani, Bianka; Algifari, Algifari
Equity: Jurnal Akuntansi Vol. 6 No. 1: September 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v6i1.675

Abstract

This study aims to analyze the influence of promotion, purchase intention, and price perception on purchasing decisions in TikTok Shop. Using a quantitative approach with 132 STIE YKPN Yogyakarta students as the sample, the research utilized multiple regression analysis. The results show that promotion does not have a significant positive effect on purchasing decisions. However, both purchase intention and price perception were found to positively influence purchasing decisions. These findings suggest that while promotions alone may not drive purchases on TikTok Shop, fostering purchase intention and maintaining favorable price perceptions can be key strategies for influencing purchasing decisions. This research highlights the importance of understanding consumer behavior and the mediating role of purchase intention in the context of online shopping platforms like TikTok Shop.
Managing BOS Fund: The Role of Transparency, IT, and Accountability in Surakarta School Aprilita, Ruth; Saptantinah, Dewi
Equity: Jurnal Akuntansi Vol. 6 No. 1: September 2025
Publisher : Universitas Bhayangkara Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46821/equity.v6i1.681

Abstract

This study examines the influence of transparency, the utilization of information technology, and accountability on the management of School Operational Assistance (BOS) funds. Employing a quantitative approach, primary data were collected from 84 respondents including principals, treasurers, and committee members from all public junior high schools in Surakarta through a saturated sampling technique. Data analysis was conducted by testing the research instruments using validity, reliability, and classical assumption tests, followed by multiple linear regression analysis. The findings reveal that both transparency and the adoption of information technology exert a significant positive effect on the effectiveness of BOS fund management. In other words, fund management improves when public information is made accessible and supported by information systems that facilitate efficient communication. In contrast, financial accountability did not demonstrate a significant effect, implying that compliance with standard operating procedures alone does not necessarily enhance fund management practices. Moreover, the regression model employed was shown to significantly predict effectiveness, accounting for a substantial proportion of the observed variance.

Page 9 of 9 | Total Record : 87

 5   6   7   8   9 

Filter by Year

2020 2025


Reset
Filter By Issues
All Issue 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