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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 5, No 2 (2025): September 2025" : 6 Documents clear
Penyuluhan Mengelola Keuangan dengan tema "Dari Buku Kas ke Keluarga Bahagia dengan Laporan Pengelolaan Keuangan Keluarga sebagai Jalan Menuju Akuntabilitas" Rusmita, Sari; Basuni, Bistari; Laksamana, Rio; Dasela, Tarina
ABDI EQUATOR Vol 5, No 2 (2025): September 2025
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v5i2.100381

Abstract

Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan pemahaman keluarga mengenai pentingnya pengelolaan keuangan yang transparan dan akuntabel. Melalui tema "Dari Buku Kas ke Keluarga Bahagia dengan Laporan Pengelolaan Keuangan Keluarga sebagai Jalan Menuju Akuntabilitas," penyuluhan ini memberikan edukasi praktis tentang pencatatan transaksi keuangan keluarga dan penyusunan laporan keuangan sederhana. Kegiatan ini dilaksanakan pada 29 September 2024, melibatkan 43 peserta dari keluarga besar Basyuni di Kota Pontianak. Peserta diajak untuk memahami dasar-dasar pengelolaan keuangan, pentingnya pencatatan buku kas, dan pelaporan keuangan untuk meningkatkan kesejahteraan keluarga. Materi disampaikan secara partisipatif melalui ceramah, simulasi, dan diskusi kelompok, yang berhasil meningkatkan kesadaran peserta tentang transparansi dan akuntabilitas dalam pengelolaan keuangan rumah tangga. Hasil kegiatan ini menunjukkan peningkatan pemahaman dan keterampilan peserta dalam mencatat pengeluaran serta menyusun laporan keuangan, yang diharapkan dapat membantu keluarga dalam merencanakan keuangan secara lebih bijak dan harmonis.
PENGARUH GREEN ACCOUNTING DAN KINERJA LINGKUNGAN TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA PERIODE 2018-2022 Agustina, Monika
ABDI EQUATOR Vol 5, No 2 (2025): September 2025
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v5i2.100818

Abstract

This study aims to examine the effect of green accounting implementation and environmental performance on company profitability. The data used comes from secondary data from the official website of the Indonesia Stock Exchange. The research sample amounted to 60 data from manufacturing companies in the food and beverage sub-sector selected using purposive sampling method. The results of the analysis show that environmental costs, as a measurement of green accounting, have no effect on corporate profitability. In line with this, environmental performance also shows the same results, namely not having an influence on company profitability. In simultaneous testing, both independent variables, namely green accounting and environmental performance, have a positive influence on the dependent variable, namely company profitability. The results of this study make an important contribution to understanding the impact of green accounting practices and environmental performance on the financial well-being of manufacturing companies in the food and beverage sub-sector.
EFEKTIVITAS PENAGIHAN PAJAK DENGAN SURAT TEGURAN DAN SURAT PAKSA TERHADAP PENERIMAAN PAJAK PADA KANTOR PELAYANAN PAJAK PRATAMA PONTIANAK BARAT Arianda, Iqbal Putra
ABDI EQUATOR Vol 5, No 2 (2025): September 2025
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v5i2.100819

Abstract

The awareness of society in paying taxes has become the responsibility of the community or taxpayers to actively participate in supporting the country's financing. In efforts to increase the state's revenue from the tax sector, the government continues to innovate. Some efforts undertaken by the Directorate General of Taxation to enhance tax revenue include implementing tax reforms. Researchers employed the method of Library Research and Field Study. The analytical method used in this research is the descriptive ratio analysis method. The ratio analyses applied include effectiveness ratios and contribution ratios. The results of the tax collection effectiveness with Reprimand letters and Forced letters at the West Pontianak Primary Tax Office have been considered ineffective over the past 3 years. The contribution of overdue tax settlement with Reprimand letters and Forced letters to tax revenue at the West Pontianak Primary Tax Office has been significantly insufficient over the past 3 years.
PENGARUH KARAKTERISTIK KEUANGAN TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Sub Sektor Kesehatan dan Farmasi yang Terdaftar di Bursa Efek Indonesia) Damayanti, Wan Mediasari
ABDI EQUATOR Vol 5, No 2 (2025): September 2025
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v5i2.100820

Abstract

Financial distress is a condition in which a company or individual has difficulty fulfilling its financial obligations. Independent variables used in this study are enterprise size, leverage, profitability, and sales growth. Meanwhile, the dependent variable in this study is the financial distress measured by the Interest Coverage Ratio (ICR). The research population is 31 health and pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange (BEI) in 2018–2022. The sample determination was done using a purposive sampling method so that a population of 18 companies or 90 research samples was obtained. The research methods used in this study are descriptive analysis methods with logistic regression analysis and using SPSS version 25 aids. Research results show that the company size and sales growth variables do not offer a significant influence on financial distress. Meanwhile, leverage and profitability variables have a negative and significant effect on financial distress.
STUDI FENOMENOLOGIS : PENGALAMAN DAN PERSPEKTIF PETANI SAWIT TERHADAP PENDAPATAN DAN PENGELOLAAN ASET (STUDI PADA PETANI SAWIT DI DESA GOMBANG) Frengkey, Gusventus
ABDI EQUATOR Vol 5, No 2 (2025): September 2025
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v5i2.98059

Abstract

Penelitian ini bertujuan untuk memahami dan meneliti dalam pengungkapan dan implementasi akuntansi pengelolaan aset dan akuntansi pendapatan bagi petani kelapa sawit di desa gombang. Penelitian ini menggunakan metode kualitatif yang diperkuat dengan pendekatan fenomenologis. Melalui wawancara mendalam analisis kualitatif, penelitian ini memperoleh pemahaman komprehensif tentang fenomenologis yang strategis dan pengalaman petani kelapa sawit dalam aktivitas ekonominya. Metode pengumpulan data yang digunakan ialah metode wawancara, observasi, dan studi dokumen. Hasil penelitian menunjukkan bahwa petani menerapkan praktik akuntansi yang sederhana dalam akuntansi aset dan akuntansi pendapatan. Melakukan pengakuan perhitungan pendapatan saat diakui, dan penerapan akuntansi pembiayaan dalam aset masih memiliki dilema dan masalah dalam penerapan akuntansi, tentang terkait hama, fluktuasi harga, dan faktor lainnya..
PENGARUH LATAR BELAKANG PENDIDIKAN, LAMANYA BEKERJA, DAN KEMAMPUAN TEKNIK SISTEM INFORMASI AKUNTANSI APARATUR DESA TERHADAP PEMAHAMAN LAPORAN KEUANGAN DESA (Studi Empiris Desa Di Dua Kecamatan, Kabuaten Kubu Raya) Lestari, Febryati Dwi
ABDI EQUATOR Vol 5, No 2 (2025): September 2025
Publisher : Jurusan Akuntansi FEB UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26418/abdiequator.v5i2.100821

Abstract

This research aims to analyze the influence of educational background, length of work, and the accounting information system technical capabilities of village officials on understanding village financial reports. Quality financial reports must be understandable, relevant, comparable and trustworthy. This research used primary data by distributing questionnaires to village officials in Sungai Ambawang District and Kuala Mandor B District, Kubu Raya Regency. Of the 80 questionnaires distributed, only 58 were returned, and 50 could be processed. The analysis technique used was multiple linear regression analysis which was processed with the help of the SPSS Version 26 program, where the data was previously tested for validity and reliability on the questionnaire data. Based on the analysis that has been carried out, it shows that using a partial regression test (T test), educational background and accounting information system technical abilities do not have a significant effect, while length of work has a significant effect on understanding financial reports. Meanwhile, using the simultaneous regression test (F Test), educational background, length of work, and accounting information system technical capabilities of Village Apparatus have a significant effect on understanding Village Financial Reports. The magnitude of the influence that occurs (Adjusted R2) by the three variables in this study together on the dependent variable is 57.2%, while the remaining 43% is influenced by other variables not examined in this study.

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