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Jurnal Point Equilibrium Manajemen dan Akuntansi
Published by Universitas Sumatera Barat
ISSN : -     EISSN : 26861135     DOI : https://doi.org/10.59963/jpema
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Point Equilibrium Manajemen dan AKuntansi merupakan jurnal yang menerbitkan dua kali salam setahun, yaitu pada bulan maret dan oktober. Fokus pada jurnal ini yaitu bidang keilmuan manajemen dan akuntansi maupun semua yang terkait dengannya.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 98 Documents
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PENGARUH E-WOM DAN LIVE STREAMING TERHADAP KEPUTUSAN PEMBELIAN PRODUK FESYEN MUSLIM PADA TIKTOK (STUDI KASUS PADA KONSUMEN JAWA BARAT) Sinta Utami; Deru R Indika
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 8 No. 2 (2026): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v8i2.648

Abstract

This research aims to examine the influence of electronic word of mouth and live streaming variables on the purchasing decisions of Muslim fashion products on the TikTok platform. Data were obtained through the distribution of questionnaires to 115 respondents who are the people of West Java, selected using purposive sampling technique. The data obtained were analyzed using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method. The results show that electronic word of mouth and live streaming have a positive and significant impact on the purchasing decisions of Muslim fashion products on the TikTok platform made by the people of West Java. The practical implication of this research is that business operators can maximize digital marketing strategies through e-WoM and live streaming, collaborate with influencers to spread positive reviews, and regularly conduct live streaming to build consumer trust. However, there are limitations, namely the need to explore other variables.
Pengaruh Literasi Keuangan, Financial Techology dan persepsi risiko terhadap keputusan investasi mahasiswa fakultas ekonomi dan bisnis universitas dharma andalas: Studi pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Dharma Andalas Vikka Fatrida; Ezizwita Ezizwita
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 8 No. 2 (2026): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v8i2.694

Abstract

Perkembangan layanan investasi berbasis digital memperluas akses mahasiswa terhadap informasi dan transaksi investasi, tetapi kemudahan tersebut tetap memerlukan pemahaman keuangan dan pertimbangan risiko. Penelitian ini bertujuan menganalisis pengaruh literasi keuangan, financial technology, dan persepsi risiko terhadap keputusan investasi mahasiswa Fakultas Ekonomi dan Bisnis Universitas Dharma Andalas. Penelitian menggunakan pendekatan kuantitatif dengan desain kausal. Populasi penelitian berjumlah 1.020 mahasiswa aktif, sedangkan sampel ditentukan dengan purposive sampling. Berdasarkan rule of thumb lima responden untuk setiap indikator, kebutuhan minimum adalah 105 responden dari 21 indikator; penelitian memperoleh 120 responden dan seluruhnya dianalisis. Data primer dikumpulkan melalui kuesioner daring dengan skala Likert lima tingkat dan dianalisis menggunakan SPSS melalui uji validitas, reliabilitas, asumsi klasik, regresi linier berganda, uji t, uji F, dan koefisien determinasi. Hasil menunjukkan literasi keuangan berpengaruh positif dan signifikan terhadap keputusan investasi (B = 0,327; t = 2,576; p = 0,011), financial technology berpengaruh positif dan signifikan (B = 0,245; t = 3,374; p = 0,001), dan persepsi risiko berpengaruh positif dan signifikan (B = 0,333; t = 3,955; p < 0,001). Secara simultan, ketiga variabel berpengaruh signifikan (F = 116,977; p < 0,001) dengan Adjusted R² sebesar 0,745. Temuan menunjukkan bahwa keputusan investasi mahasiswa berkaitan dengan kemampuan memahami keuangan, pemanfaatan teknologi, dan perhatian terhadap risiko.
Analisis Kinerja Keuangan Pt Bank Pembangunan Daerah Sumatera Barat Menggunakan Pendekatan Cael Periode 2020-2024: Financial Performance Analysis of PT Bank Pembangunan Daerah Sumatera Barat Using the CAEL Approach for the 2020-2024 Period Afta Julita Gustina; Henny Sulistianingsih
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 8 No. 2 (2026): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v8i2.695

Abstract

This study aims to analyze the financial performance of a regional development bank using the Capital, Asset Quality, Earnings, and Liquidity (CAEL) approach during the period of 2020-2024. The object of this research is PT Bank Pembangunan Daerah Sumatera Barat. The research employs a quantitative descriptive method using secondary data obtained from the bank’s published annual financial statements. The analysis is conducted by calculating several financial ratios, including Capital Adequacy Ratio (CAR), Non-Performing Loan (NPL), Return on Assets (ROA), Net Interest Margin (NIM), Operating Expenses to Operating Income (BOPO), Loan to Deposit Ratio (LDR), and Loan to Asset Ratio (LAR). The findings indicate that the bank’s capital position is very strong and shows a consistent upward trend over the observed period. In terms of asset quality, the declining NPL ratio reflects an improvement in credit risk management. From a profitability perspective, the bank demonstrates steady growth in earnings, although there is evidence of pressure on interest margins and operational efficiency toward the end of the period. Meanwhile, the liquidity aspect shows an increasing loan distribution ratio, indicating active intermediation, but also suggesting potential liquidity pressure that requires careful management. Overall, the bank’s financial performance can be categorized as stable and improving. However, enhancing operational efficiency and optimizing liquidity management remain essential to ensure sustainable performance in the future.
ANALISIS PERAN DAN TANTANGAN KONSULTAN PAJAK DALAM PENYUSUNAN SPT TAHUNAN WAJIB PAJAK ORANG PRIBADI: Analysis of the Role and Challenges of Tax Consultants in Preparing Annual Tax Returns for Individual Taxpayers Essa Ananda Ramadhani; Vicky Vendy
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 8 No. 2 (2026): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v8i2.707

Abstract

This study analyzes the role of tax consultants and the challenges they face in preparing Annual Tax Returns for individual taxpayers. The study employs a qualitative case study approach through semi-structured interviews, observation, and documentation. The findings show that tax consultants play a role in providing consultation, verifying data, preparing working papers, conducting tiered reviews, and filing tax returns through the Coretax system. In practice, tax consultants face challenges including regulatory changes, technical issues with Coretax, differences in taxpayers’ levels of understanding, incomplete data, resulting in an increased volume of work. The efforts undertaken by tax consultants include internal discussions, data follow-up, and task prioritization. The evaluation indicates that the smooth preparation of Annual Tax Returns requires taxpayer transparency, effective communication, and a stable Coretax system. This study provides an overview of the role and challenges of tax consultants in the preparation and filing of Annual Tax Returns for individual taxpayers
The The Impact of Artificial Intelligence (AI), Good Corporate Governance, and Risk Management on the Financial Performance of Bank Rakyat Indonesia (BRI) 2020–2025 Winona Kumara Dewi; Erniwati Erniwati; Dinda Desta Safitri
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 8 No. 2 (2026): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v8i2.723

Abstract

Financial performance is a crucial indicator in measuring the operational efficiency and profitability level of a banking institution. This study aims to determine and analyze the influence of artificial intelligence, good corporate governance, and risk management on the financial performance of PT Bank Rakyat Indonesia (Persero) Tbk. This research employs a quantitative approach using secondary data obtained from quarterly financial reports published by the Indonesia Stock Exchange (IDX) and Bank Indonesia for the 2020–2025 period. Utilizing total sampling, a total of 24 quarterly observation data units were analyzed using multiple linear regression with SPSS version 26. The variables used include financial performance as the dependent variable, while artificial intelligence, good corporate governance, and risk management serve as independent variables. Based on the analysis model, artificial intelligence and good corporate governance have a positive and significant effect on the financial performance of PT Bank Rakyat Indonesia (Persero) Tbk, whereas risk management has a negative and significant effect. The regression results indicate an R-Square (R²) value of 0.874, meaning that 87.4% of the dependent variable is explained by the independent variables, while the remaining 12.6% is explained by other factors outside the model.
PENDANAAN RISET DAN INOVASI BRIN: KATALIS PENGUATAN EKOSISTEM RISET PERGURUAN TINGGI: BRIN Research and Innovation Funding Program: A Catalyst for Strengthening the Higher Education Research Ecosystem Choiruddin; Sasti Orisa; Novi Mukti Rahayu; Syafarudin; Nungki Indriasari
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 8 No. 2 (2026): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v8i2.724

Abstract

A progressive research and innovation ecosystem plays a crucial role in driving a country's development. Universities serve as fundamental institutions for knowledge creation and innovation, relying on a strong and dynamic research ecosystem composed of various interacting components. Research funding programs function as the primary drivers and catalysts for fostering a productive and evolving research environment. This study employs a literature review method, drawing from sources such as scientific journals, academic books, research articles, and other relevant documents. In addition, empirical data were collected from research proposals submitted to BRIN between 2022 and 2024, providing a contextual basis for analysis. The collected data is then examined using a descriptive quantitative analysis method to identify trends, distributions, and patterns in research proposals. Findings highlight the significant role of BRIN’s research and innovation funding programs in strengthening the research ecosystem within higher education institutions. These programs function not merely as financial allocation instruments, but as strategic catalysts that drive improvements in research quality and productivity, enhance human resource capacity, expand cross-sectoral collaboration, and accelerate institutional transformation toward a more adaptive, dynamic, and globally competitive innovation ecosystem.
Earnings Quality and Management in the PSAK 117/IFRS 17 Insurance Contract Era: A Literature Review Aqila Nurul Aziza; Reni Oktavia
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 8 No. 2 (2026): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v8i2.741

Abstract

International accounting convergence, particularly the adoption of International Financial Reporting Standard (IFRS) 17 as PSAK 117 in Indonesia, has fundamentally changed premium revenue recognition, liability measurement, and earnings-management incentives in the insurance industry. This article presents a narrative literature review of seven academic sources addressing earnings quality, earnings management, and the consequences of PSAK 117/IFRS 17 adoption, in both global and Indonesian contexts. The review method involved a critical, comparative synthesis of studies employing discretionary-accruals models, financial-ratio analysis, and a PRISMA-guided systematic literature review. The results show that earnings quality is a multidimensional construct that cannot be reduced to a single proxy; IFRS convergence in Indonesia is generally associated with a decline in earnings management as measured by discretionary accruals, yet insurance-specific PSAK 117 opens new discretionary space through actuarial assumptions such as the discount rate and the Contractual Service Margin, which can be exploited for managerial purposes. International evidence further confirms increased earnings volatility after IFRS 17 adoption, with earnings management significantly more prevalent in insurance than in reinsurance companies. The article closes with a theoretical synthesis through agency theory and legitimacy theory, contributing to the accounting literature by mapping research gaps for future empirical studies, particularly within the Indonesian insurance sector.
The Impact of Multinationality and Tax Havens on Corporate Tax Avoidance: A Literature Review Siti Munawaroh; Reni Oktavia
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 8 No. 2 (2026): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v8i2.751

Abstract

This study synthesises empirical and review evidence on the relationship between multinationality, tax-haven utilisation, and corporate tax avoidance, with particular attention to profit-shifting mechanisms and the Indonesian context. The review uses a structured Systematic Literature Review (SLR) process informed by the PRISMA 2020 reporting framework. The revised evidence base comprises 19 core journal articles published between 2016- 2026, supplemented by theoretical, methodological, and contextual sources. The synthesis shows that the relationship between multinationality and tax avoidance is heterogeneous: positive, negative, and insignificant findings appear across studies, and the differences are associated with country setting, sector, observation period, measurement proxies, and governance or regulatory conditions. Evidence on tax-haven utilisation is predominantly positive but not uniform, with recent studies also reporting insignificant relationships. Three recurring profit-shifting mechanisms are identified: debt shifting, strategic transfer pricing, and the location of intangible assets in low-tax jurisdictions. Publication patterns also indicate a recent concentration of studies on tax havens, profit shifting, governance, and multinationality, while Indonesian research increasingly examines moderators such as audit quality and independent commissioners. The review concludes by identifying measurement, post-Pillar Two, governance, and mixed-method research gaps for future empirical work.

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