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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 51 Documents
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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.
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.
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.
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 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 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.
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.
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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