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ABDI EQUATOR
Published by Universitas Tanjungpura
ISSN : -     EISSN : 27757382     DOI : http://dx.doi.org/10.26418/abdiequator.v1i1
Core Subject : Economy, Science, Engineering,
Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering
ABDI EQUATOR merupakan tempat publiasi ilmiah yang diterbitkan oleh Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis Universitas Tanjungpura. Jurnal ini berisikan naskah publikasi ilmiah pada bidang ilmu Akuntansi, Manajemen dan Ekonomi.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 6 Documents
 1 
Search results for , issue "Vol 3, No 1 (2023): MARET 2023" : 6 Documents clear
PERSEPSI MAHASISWA AKUNTANSI TERHADAP PROFESI AKUNTAN Amanah Hijriah; Sari Rusmita
ABDI EQUATOR Vol 3, No 1 (2023): MARET 2023
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v3i1.67378

Abstract

This study aims to be able to provide an overview and information to academics regarding the perceptions of accounting students towards the accounting profession and it is hoped that this can be used as the basis for preparing an accounting curriculum. This research is a field research, which uses primary data in the form of distributing questionnaires to respondents who are students. This study found that 78.3 percent of respondents liked accounting and there were 2.8 percent who did not like accounting, while those who did not show a preference or disapproval of accounting or showed a neutral attitude were as many as 18.8 percent. And there are differences in perceptions between students both based on gender or gender and based on class (senior and junior) regarding the accounting profession.
PERSEPSI MAHASISWA MENGENAI UANG DENGAN PENDEKATAN LOVE OF MONEY Sari Rusmita; Febrina Azzahra; Ulya Amadyra Akbar; Pinkan Antasha Shaza Manbo Paputungan; Ceasaria Maryati
ABDI EQUATOR Vol 3, No 1 (2023): MARET 2023
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v3i1.67365

Abstract

Sebagian orang beranggapan bahwa uang dapat menjadi tolak ukur kesuksesan dan kebahagian, namun banyak juga yang memiliki pandangan yang berbeda mengenai hal tersebut. Bentuk penelitian ini adalah deskriptif, dimana akan menggambarkan persepsi mahasiswa mengenai uang dengan pendekatan love of money. Data diperoleh dengan pengumpulan informasi melalui penyebaran koesioner melalui google form dengan 236 partisipasi menjadi responden. Temuan dalam penelitian ini menunjukkan bahwa mahasiswa jurusan akuntansi FEB UNTAN termasuk ke dalam kelompok money-repellants, dimana mahasiswa memandang uang hanyalah sebagai alat pembayaran dan mahasiswa berpendapat uang merupakan salah satu hal penting dalam kehidupan dan dijadikan tolak ukur dalam sebuah kemampuan seseorang dalam kehidupan dan dapat mendorong untuk melakukan sesuatu
ANALISIS KONTRIBUSI BUMD TERHADAP PENDAPATAN ASLI DAERAH KOTA PONTIANAK Utri Dianniar
ABDI EQUATOR Vol 3, No 1 (2023): MARET 2023
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v3i1.67382

Abstract

Penelitian ini bertujuan untuk menganalisis pertumbuhan, efektivitas dan kontribusi penerimaan Badan Usaha Milik Daerah (BUMD) terhadap Pendapatan Asli Daerah (PAD) Kota Pontianak dari tahun 2017 hingga tahun 2021. Pendekatan yang digunakan dalam penelitian ini adalah dengan metode analisa deskriptif kuantitatif yang terdiri dari analisis pertumbuhan, efektivitas dan tingkat kontribusi. Hasil penelitian menunjukkan penerimaan dari laba BUMD masih belum mampu memenuhi target yang ditetapkan dan cenderung mengalami penurunan. Dari tingkat efektivitasnya, rata-rata efektivitas penerimaan laba BUMD Kota Pontianak dari tahun 2017-2021 sebesar 94,09 atau berada pada kategori efektif. Namun demikian bila dilihat dari kontribusinya, kontribusi penerimaan dari laba BUMD terhadap PAD Kota Pontianak masih sangat kurang, dengan rata-rata selama lima tahun hanya mencapai 4,21% saja.
KRIMINALITAS DAN MAKROEKONOMI DI ASEAN : APAKAH MEMILIKI HUBUNGAN KAUSALITAS? Hasanah Hasanah
ABDI EQUATOR Vol 3, No 1 (2023): MARET 2023
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v3i1.67383

Abstract

This study aims to determine and analyze the causal relationship between crime rates and macroconomic indicators in 5 ASEAN countries. The type of research used is quantitative and descriptive research where the data used are secondary data in the form of panel data from 2012 to 2018. The data analysis used is descriptive and inductive analysis. in the inductive analysis there are several, namely: (1) Unit Root Test (2) Cointegration Test. (3) Granger Causality Test The results of this study indicate that (1). there is no causal relationship between crime and income disparity, (2) Crime does not have a significant short-term causality relationship with poverty. Meanwhile, poverty has a significant long-term causality relationship with crime. (3)  There is no causal relationship between crime and unemployment. Based on the results of this study, the authors suggest that the government combines policies of income distribution, poverty, and unemployment, such as implementing progressive taxes and expanding employment, as well as tightening state security.
MEMPERCEPAT PEMULIHAN EKONOMI, MENJAGA STABILITAS NILAI TUKAR Arina Azwani; Romi Suradi
ABDI EQUATOR Vol 3, No 1 (2023): MARET 2023
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v3i1.67392

Abstract

VAR models for non-stationary time series with one or more cointegration relationships have been developed using the Vector Error Correction Model (VECM). The unique way of behaving in the VECM should be seen through the reactions of each dependent variable to shocks to these and other environmental factors. The purpose of this study is to determine the relationship between Indonesia's economic expansion and exchange rate stability. With a free-floating regime from 1980 to 2022, Indonesia's exchange rate fluctuated, affecting economic stability. Exchange rates are correlated with economic expansion in both the short and long term, according to this study. Long-term economic growth can be driven by exchange rate appreciation, but there is no causal relationship because economic growth factors go beyond exchange rate considerations
ANALISIS PENGGUNAAN INSENTIF PPH FINAL UMKM SEBAGAI SALAH SATU PROGRAM PEMULIHAN EKONOMI NASIONAL TERHADAP PENERIMAAN PAJAK DI KPP PRATAMA PANGKAL PINANG Ade Emilya Sepa; Safrizal Safrizal
ABDI EQUATOR Vol 3, No 1 (2023): MARET 2023
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v3i1.66981

Abstract

On May 31, 2020 the government issued a policy as a form of effort as well as a legal umbrella program aimed at overcoming national economic and health problems as a result of the corona virus, namely the Covid-19 Handling Program and National Economic Recovery. One of these programs is to provide support for small and medium enterprises to continue to run their business as a step that can support the movement of the national economy. This support is carried out by providing tax incentives in the form of Final PPh borne by the government. The tax that is borne is the tax that is imposed based on Government Regulation Number 23 of 2018. The incentive was initially given during the April 2020 Tax Period until the September 2020 Tax Period, then the government issued apolicy again so that the incentive could be used until December 2021. Not until there in 2022 the government again issued a policy that regulates the granting of tax-free facilities to individual Final Income Tax having accumulated turnover in one tax year not exceeding IDR 500,000,000.00. This facility is expected to be used optimally by business actors and can ease the burden by increasing their income. However, in reality the use of this incentive has not been implemented by all MSME actors, including taxpayers in the Pangkal Pinang KPP Pratama work area. And this is directly proportional to the contribution of the final PPh tax payment borne by the government towards the realization of KPP revenues.

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