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Ekalaya : Jurnal Ekonomi Akuntansi
Published by CV. Kalimasada Group
ISSN : -     EISSN : 29870763     DOI : 10.59966
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal EKALAYA merupakan jurnal peer-review. mengundang akademisi dan peneliti yang melakukan penelitian orisinal di bidang ekonomi dan akuntansi. EKONOMI Ekonomi Moneter, Keuangan, dan Perbankan Ekonomi internasional Ekonomi Publik Pertumbuhan ekonomi Perekonomian Daerah AKUNTANSI Akuntansi Keuangan dan Pasar Saham Akuntansi Manajemen dan Akuntansi Perilaku Audit sistem informasi akuntansi Perpajakan dan Akuntansi Sektor Publik Akuntansi Syariah Bisnis
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 110 Documents
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Mekanisme Penyelesaian Pembiayaan Macet pada Baitul Qiradh Baiturrahman Banda Aceh IB, Bukhari; Mustamim, Mustamim; Majid, Jamaluddin
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 1 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i1.1496

Abstract

The non-performing financing that occurred at the Baitul Qiradh Baiturrahman Banda Aceh Sharia Cooperative in 2021 reached IDR 332,312,000, - involving 70 financing members. One of the main causes of non-performing financing is the failure of members' businesses caused by errors in assessing business prospects and other factors. To overcome this problem, an appropriate resolution mechanism is needed. As an institution that operates on sharia principles, the mechanism for resolving non-performing financing must also consider sharia values. This study aims to determine the mechanism for resolving non-performing financing applied at the Baitul Qiradh Baiturrahman Banda Aceh Sharia Cooperative. This study uses a qualitative approach with descriptive analysis. Data were collected through interviews, observations, and documentation. The results of the study indicate that the Baitul Qiradh Baiturrahman Banda Aceh Sharia Cooperative implements restructuring mechanisms such as rescheduling and reconditioning, as well as other resolution options such as arbitration and litigation.
Perbedaan Pola Pikir dan Adaptasi Mahasiswa Baru Prodi Akuntansi berdasarkan Latar Belakang Pendidikan yang Berbeda Nabila, Putri Ayu; Andriani, Rizka Putri; Muthmainah, May Hayati; Putri, Dekana Melani
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 1 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i1.1560

Abstract

The problems faced by new students of the Accounting Program are enrolling from diverse educational backgrounds without considering their readiness to grasp fundamental accounting concepts can potentially lead to difficulties in keeping up with coursework. This research article aims to analyze the influence of educational background and learning readiness on the understanding of basic accounting concepts among freshmen, based on their educational backgrounds. Using a descriptive qualitative approach, this study examined 30 new students (10 male, 20 female) from various educational backgrounds (SMK Accounting, High School IPS, High School IPA, and Islamic Boarding School/MA) at UIN Syarif Hidayatullah Jakarta. Research results show variations in the understanding of basic accounting concepts influenced by educational background; students from Accounting Vocational School and IPS High School demonstrate faster comprehension compared to students from non-economic backgrounds. This disparity highlights the significance of differentiated learning and guidance strategies to ensure the academic success of all students.
Analisis Implementasi Ekualisasi dalam Penerapan Tax Planning Pajak Pertambahan Nilai (PPN) Terutang Pada PT. XYZ Miyandini, Regita
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 1 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i1.1573

Abstract

Value Added Tax (VAT) is one of the main sources of state revenue, imposed at each stage of production and distribution. In practice, companies often face challenges in managing payable VAT, especially due to invoice recording errors, which may result in financial and tax reporting discrepancies. One strategy to address this issue is equalization in tax planning. Equalization is performed by comparing profit and loss reports in the Annual Corporate Income Tax Return (SPT PPh Badan) with VAT Periodic Tax Returns (SPT Masa PPN) and other tax reports to ensure accurate reporting and avoid tax corrections and administrative sanctions. This study analyzes the implementation of equalization in VAT tax planning at PT XYZ. Using a descriptive-comparative method with qualitative and quantitative approaches, the findings indicate that inaccuracies in equalization implementation lead to discrepancies between financial data and tax reporting. Additionally, inaccurate VAT reporting results in administrative sanctions and delays in tax refund claims. The main contributing factors include weaknesses in the supervision system and insufficient staff training. Therefore, optimizing the implementation of equalization alongside improved supervision and employee training is essential to enhance corporate tax compliance.
Rancangan Sistem Informasi Akuntansi Keuangan Masjid Berbasis Google Spreadsheet Sesuai Isak 335 Fahmi, Muhammad; Tezar, Muhammad
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 1 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i1.1603

Abstract

This study aims to design a mosque financial accounting information system based on Google Spreadsheet in accordance with ISAK 35 guidelines. The research employs an experimental method, where the system is designed, implemented, and tested to evaluate its effectiveness in managing mosque financial reports. Google Spreadsheet is chosen as the primary platform due to its ease of use, accessibility, and ability to automate financial transaction recording. This application enables systematic financial report processing by inputting journal transactions and initial balances accurately. The research findings indicate that the Google Spreadsheet-based system can serve as an alternative for mosque financial reporting, similar to other accounting applications such as Accurate and Zahir Accounting. However, the developed system is still limited to small-scale implementations and requires further development to accommodate larger-scale usage with more complex features. Therefore, this study recommends further enhancements by integrating automation and data validation features to improve accuracy and efficiency in mosque financial management.
Pengaruh Financial Distress, Auditor Switching, Audit Report Lag, Leverage Dan Likuiditas Terhadap Opini Audit Going Concern Yanti, Mahardini Syahputri
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 1 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i1.1612

Abstract

This study aims to examine the effect of financial distress, auditor switching, audit report lag, leverage and liquidity on going concern audit opinion in energy sector companies listed on the Indonesia Stock Exchange in 2019-2023. This study uses a data collection method in the form of financial reports (annual reports) of companies obtained through www.idx.co.id and the company's official website. The population in this study were all companies listed on the Indonesia Stock Exchange, totaling 938 companies. The sampling technique in this study used the purposive sampling method with a sample size that met the criteria of 60 companies in 5 years of observation, so that a sample size of 300 data was obtained. This study uses logistic regression analysis with the help of IBM SPSS 25. The results of the study indicate that financial distress, audit report lag, and liquidity have an effect on going concern audit opinions in energy sector companies listed on the Indonesia Stock Exchange. While auditor switching and leverage do not affect going concern audit opinions in energy sector companies listed on the Indonesia Stock Exchange.
Pajak Terutang PPh 21 Pegawai Tidak Tetap Mitra Driver Gojek dan Maxim Kowi, Yustina
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 1 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i1.1621

Abstract

The scope of the quantitative research approach is the calculation of PPh 21 objects and subjects of gojek and maxim driver partners in Jayapura City. There has been no empirical research on the extensification of PPh 21 tax objects for driver partners. The research objective measures the value of tax payable PPH 21 for gojek and maxim driver partners. The research population is known to be ± 981 active registered partners, the research sample size method with variance data as many as 203 (respondents), questionnaire data collection methods, data analysis methods with descriptive statistics, the stages of analysis are: (1) tabulation of questionnaire criteria for non-permanent employees (2) determination of tax withholding rates (3) cumulative calculation (4) calculation of PTKP (5) calculation of taxable income (6) measurement of Income Tax 21 payable. The results of this study, the average gross income of gojek driver partners Rp.5,054,634, / month and maxim Rp.5,219,835, - / month, the existence of 8 hours of work / day actually payable tax PPh 21 / month gojek driver partners interval Rp.8,350, - s.d Rp.340,400, - and maxim interval Rp.10,000, - s.d Rp.325,000. Gojek and Maxim have an Income Tax 21 responsibility to the Jayapura City Government, based on the economic deterrence model and compliance with the tax laws of Jayapura City PERDA No.33/2023; PMK No.168/2023; PP No.58/2023; Law No.7/2021; Law No.36/2008.
Analyzing the impact of energy consumption and income inequality on environmental degradation in Nigeria Reuben, Okafor; Ekemezie, Ekene
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 1 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i1.1708

Abstract

Environmental degradation has become a pressing global concern, with its effects particularly severe in developing economies such as Nigeria. As nations strive for economic growth and improved living standards, the resulting pressure on natural resources and the environment often goes unchecked. The study employed the Dynamic Ordinary Least Squares (DOLS) method, preferred over Ordinary Least Squares (OLS) and Fully Modified Ordinary Least Squares (FMOLS) due to its effectiveness in correcting for endogeneity, heteroskedasticity, and serial correlation through the inclusion of leads and lags. Additionally, the Autoregressive Distributed Lag (ARDL) approach was applied to analyze both short-run dynamics and long-run relationships. Data spanning 1990 to 2023 were sourced from WDI, WGI, and the Central Bank of Nigeria. The Results show that energy consumption and GDP per capita significantly increase CO₂ emissions, while government expenditure reduces them. Political stability also raises emissions, suggesting its role in promoting industrial growth. Income inequality lowers emissions but increases deforestation, likely due to unequal land access. For deforestation, energy consumption and government spending significantly reduce forest loss, while GDP per capita and political stability show insignificant effects. The model results are robust, with high explanatory power. The study highlighted the urgent need for equitable income distribution, cleaner energy adoption, and improved governance to advance environmental sustainability in Nigeria
Stakeholder perceptions and the influence on sustainability practices in the UK Banking Sector Ekemezie, Ekene; Echem, Kaodilichukwu Augustine
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 1 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i1.1709

Abstract

The banking sector in the United Kingdom is at a crossroads, where traditional financial operations are increasingly being scrutinized through the lens of sustainability. This research therefore explored how stakeholders viewed the sustainability efforts of UK banks and whether these perceptions significantly influenced actual practices. A sample of 191 respondents was randomly selected from a population of 2.5 million. Data were gathered using a structured questionnaire and analyzed with mean scores, standard deviations, and T-tests. The instrument showed strong reliability. Ethical guidelines were strictly followed, ensuring informed consent and confidentiality. The study revealed that most stakeholders agreed UK banks are transparent, involve stakeholders in sustainability strategies, prioritize sustainable investments, and communicate initiatives clearly. However, they disagreed that banks would sacrifice financial returns for sustainability. These perceptions suggest that while sustainability is acknowledged, profit still dominates decision-making. A t-test analysis showed no significant influence of stakeholder perception on sustainability practices, supporting the null hypothesis. This implies that although stakeholders view sustainability positively, their perceptions do not substantially impact how banks implement these practices. The findings highlight a potential gap between stakeholder expectations and actual sustainability-driven actions in the UK banking sector. The study concluded that although stakeholders held mostly positive views, these perceptions did not significantly drive sustainability actions within the sector.
Wakaf Saham Sebagai Pengembangan Wakaf Produktif Dari Paradigma Fikih Klasik Menuju Paradigma Fikih Modern Saechu, Muhamad
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 2 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i2.1722

Abstract

This article aims to provide an explanation of waqf in general and stock waqf in particular. The  research method used  is descriptive qualitative method with a literature study type. The results of this  study are waqf is an important instrument in order to improve the welfare of Muslims. One of the waqfs of movable objects other than money is stock waqf. Stock waqf has its own special requirements and rules, different from waqf of immovable objects such as land. Stock waqf has a complete legal umbrella from the Law, Government Regulations, Regulations of the Minister of Religion and MUI Fatwas.
The Influence of Financial Literacy, Academic Achievement, and Organizational Experience on Entrepreneurial Intention Among Scholarship Students at the University of Lampung Fitriansyah, Rahmat; Muslimin, Muslimin
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 1 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i1.1739

Abstract

This study investigates the influence of financial literacy, academic achievement, and organizational experience on entrepreneurial intention among scholarship students at the University of Lampung. As traditional employment pathways grow increasingly uncertain, entrepreneurial development has emerged as a key strategy in higher education. A quantitative approach was employed using a structured questionnaire distributed to 135 scholarship recipients, with 57 valid responses analyzed. Multiple linear regression analysis revealed that financial literacy and organizational experience significantly affect entrepreneurial intention, while academic achievement does not show a significant impact. Financial literacy enhances students’ capacity for financial planning, investment decisions, and risk management, thereby strengthening entrepreneurial confidence. Organizational experience contributes to the development of soft skills such as leadership, networking, and decision-making, which are critical for entrepreneurship. The study highlights that practical skills and experiential learning hold greater influence than academic success alone in fostering entrepreneurial intention.

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