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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
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Search results for , issue "Vol 5, No 1 (2025): Maret 2025" : 6 Documents clear
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PENGGAJIAN PADA DINAS KEPEMUDAAN, OLAHRAGA DAN PARIWISATA KOTA PONTIANAK Lestari, Dini
ABDI EQUATOR Vol 5, No 1 (2025): Maret 2025
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v5i1.100815

Abstract

Penelitian ini bertujuan untuk mengetahui sistem pengendalian internal atas Penggajian Pada Dinas Kepemudaan Olahraga dan Pariwisata Kota Pontianak sudah berjalan dengan efektif atau belum. Dalam menganalisis sistem penggajian pada Dinas Kepemudaan Olahraga dan Pariwisata Kota Pontianak penulis melakukan penelitian dengan mengamati dan membandingkan teori yang ada dengan sistem yang digunakan oleh organisasi. Penelitian ini dilaksanakan di Dinas Kepemudaan Olahraga dan Pariwisata Kota Pontianak. Metode penelitian ini adalah analisis struktur organisasi, analisis internal control questionnaire, wawancara serta menggunakan compliance test. Berdasarkan hasil analisis yang telah dilakukan dapat disimpulkan bahwa sistem pengendalian internal atas penggajian pada Dinas Kepemudaan, Olahraga dan Pariwisata Kota Pontianak sudah berjalan efektif sesuai dengan prosedur yang ada. Hal ini dapat dilihat dari hasil analisis struktur organisasi, analisis flowchart, compliance test dan analisis internal control questionnaire yang mendapatkan penilaian efektifitas 72%. Terjadinya permasalahan karena adanya keterlambatan proses administrasi pada saat pembayaran gaji.
THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL, AND MEDIUM ENTITIES (SAK EMKM) AND CALCULATION OF FINAL INCOME TAX IMPOSITION PP 23 OF 2018 IN THE FINANCIAL STATEMENT OF COFFE SHOP RUMAH KITA Archilues, Maria Cyntia
ABDI EQUATOR Vol 5, No 1 (2025): Maret 2025
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v5i1.100816

Abstract

The existence of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia plays a significant role in Indonesia's economic growth and resilience. Along with the increasing number of MSMEs in Indonesia, the quality of MSMEs needs to be maintained for the sustainability and prosperity of Indonesia. The way to improve the quality is to prepare standardized financial statements on SAK EMKM, as well as contribute to the right tax for MSMEs. This study aims to determine the application of SAK EMKM in the financial statements of Rumah Kita Coffee Shop, as well as to calculate the final income tax of PP No. 23 of 2018. This research uses qualitative methods with a case study approach. The results showed that Rumah Kita Coffee Shop has not implemented SAK EMKM in its financial statements and has never calculated the imposition of final income tax PP No. 23 of 2018. There are obstacles faced not implementing SAK EMKM and calculating the right final income tax based on the financial statements, namely lack of knowledge and information about SAK EMKM, lack of time to learn independently to make financial statements in accordance with standards, lack of human resources and lack of socialization and training from the government and institutions related to SAK EMKM.
PENGARUH STRUKTUR MODAL, LIKUIDITAS, DAN PROFITABILITAS TERHADAP KUALITAS LABA DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI Prasita, Puspa
ABDI EQUATOR Vol 5, No 1 (2025): Maret 2025
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v5i1.78140

Abstract

This research aims to determine the effect of capital structure, liquidity, and profitability on earnings quality with company size as a moderating variable in pharmaceutical companies listed on the Indonesia Stock Exchange. The sample in this research was obtained using a purposive sampling method, and then eight companies were obtained in five years to get 40 company data for 2018 - 2022. The data analysis tool is descriptive statistics using multiple linear regression analysis methods and moderated regression analysis with the help of applications. SPSS 25. The research results show that (1) Capital structure has a significant effect on earnings quality, (2) Liquidity has a significant effect on earnings quality, (3) Profitability has a significant effect on earnings quality, (4) Company size cannot moderate the influence of capital structure on earnings quality, (5) Company size cannot moderate the influence of liquidity on earnings quality, (6) Company size can moderate the influence of capital structure on earnings quality.
ANALISIS PENERAPAN AKUNTANSI MANAJEMEN LINGKUNGAN PADA HOTEL KINI PONTIANAK Marsella, Oksi
ABDI EQUATOR Vol 5, No 1 (2025): Maret 2025
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v5i1.100817

Abstract

This research aims to determine the compliance of Minister of State for the Environment Regulation Number 5 of 2011 regarding Company Performance Rating in Environmental Management with the implementation of environmental management accounting at Hotel Kini Pontianak, and to identify the factors in the implementation of environmental management accounting at Hotel Kini Pontianak. The research method used is a qualitative approach with in-depth interviews with representatives of the management of Hotel Kini Pontianak. The collected data is analyzed and compared with the provisions of Minister of State for the Environment Regulation Number 5 of 2011 regarding Company Performance Rating in Environmental Management in order to perform data reduction. The results of this research indicate that the implementation of environmental management accounting at Hotel Kini Pontianak is not in accordance with Minister of State for the Environment Regulation Number 5 of 2011 regarding Company Performance Rating in Environmental Management.
Pengaruh Penerapan Standar Akuntansi dan Kualitas Aparatur Terhadap Kualitas Laporan Keuangan Pemerintah Provinsi pada Dinas Pekerjaan Umum dan Penataan Ruang Provinsi Kalimantan Barat Syahputri, Dewi Cynthia
ABDI EQUATOR Vol 5, No 1 (2025): Maret 2025
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v5i1.84029

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan standar akuntansi dan kualitas aparatur terhadap kualitas laporan keuangan pemerintah provinsi pada Dinas Pekerjaan Umum dan Penataan Ruang Provinsi Kalimantan Barat. Penelitian ini menggunakan metode penelitian kuantitatif dengan pendekatan studi kasus. Metode pengumpulan data pada penelitian ini menggunakan teknik pengumpulan dengan menyebarkan kuesioner. Pendekatan kuesioner adalah dengan memberikan kumpulan pertanyaan (kuesioner) kepada pegawai, yang selanjutnya akan mengisi atau menjawab pertanyaan tersebut. Peneliti menyampaikan survei, dan subjek mengisinya. Kuesioner diolah dengan menggunakan aplikasi SPSS 25. Hasil penelitian ini menunjukkan bahwa penerapan standar akuntansi pemerintahan berpengaruh dalam meningkatkan kualitas laporan keuangan pada Dinas Pekerjaan Umum dan Penataan Ruang Provinsi Kalimantan Barat sebagai tolak ukur penyusunan laporan keuangan dan mencegah terjadinya penyimpangan-penyimpangan yang disebabkan oleh pihak-pihak tertentu. Dinas Pekerjaan Umum dan Penataan Ruang Provinsi Kalimantan Barat berpengaruh signifikan positif dalam meningkatkan laporan keuangan Dinas Pekerjaan Umum dan Penataan Ruang dimana Adjusted R square sebesar 0,615 menunjukkan bahwa 61,5% hal ini berarti sebesar 61,5% penerapan standar akuntansi pemerintahan berpengaruh terhadap kualitas laporan keuangan Dinas Pekerjaan Umum dan Penataan Ruang Provinsi Kalimantan Barat sedangkan sebesar 38,5%.Kata Kunci : Penerapan Standar Akuntansi, Kualitas Aparatur, Kualitas Laporan Keuangan.
PENGARUH PROFITABILITAS, SOLVABILITAS, DAN REPUTASI KANTOR AKUNTAN PUBLIK TERHADAP AUDIT DELAY DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL PEMODERASI Edianto, Edianto
ABDI EQUATOR Vol 5, No 1 (2025): Maret 2025
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v5i1.100813

Abstract

This research aims to examine the influence of Profitability, Solvency, and Public Accountant Office Reputation on audit delay with Company Size as a moderating variable in Property and Real Estate Companies listed on the Indonesia Stock Exchange during the years 2020-2022. The sample consists of 52 companies over a period of 3 years, resulting in a total of 156 research samples. Purposive sampling was employed as the research method. Hypothesis testing was conducted using multiple regression analysis and moderated regression analysis with the assistance of SPSS software version 25. The research findings indicate that Profitability has a negative influence on audit delay, while Solvency and Public Accountant Office Reputation do not affect audit delay. Company Size does not moderate the influence of Solvency and Public Accountant Office Reputation on audit delay. Conversely, Company Size is able to moderate the influence of Profitability on audit delay.

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