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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 79 Documents
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Pengaruh Strategi Bisnis Perusahaan Dan Financial Reporting Irregularities Terhadap Fee Audit Pajriati, Merry; Handayani, Deby; Agusman, Agusman
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 4 No. 1 (2022): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v4i1.241

Abstract

The purpose of this research is to determine and analyze the influence of company business strategy and financial reporting irregularities on the size of external audit fees in manufacturing companies listed on the IDX in 2022. This research uses a descriptive and quantitative analysis model with multiple regression analysis methods. The variables used in this research are the company's business strategy and financial reporting irregularities as independent variables and the external audit fee variable as the dependent variable. The technique used to determine the sample in this research is a purposive sampling method using 16 samples of manufacturing companies listed on the BEI in 2022. Based on the research results, it shows that the significance value for the business strategy variable (X1) in external audit fees is 0.002 < 0 .05. With these results it can be stated that the company's business strategy has a significant influence on external audit fees. The significance value for the financial reporting irregularities variable (X2) is 0.001 < 0.05. With these results it can be stated that financial reporting irregularities have a significant effect on external audit fees. In the F test, the calculated F value = 14.637 with sig = 0.000 < 0.05. This means that the variables, company business strategy and financial reporting irregularities simultaneously influence external audit fees in manufacturing companies listed on the IDX in 2022. Based on the results of research that has been conducted, the variables of company business strategy and financial reporting irregularities have an adjusted R square value of 0.169 which is explains that the variables of company business strategy and financial reporting irregularities together have a significant effect on external audit fees in manufacturing companies listed on the IDX in 2022 amounting to 16.9% and the remainder is influenced by other factors not included in this research.
Implementasi Permendagri Nomor 20 Tahun 2018 Terhadap Pengelolaan Keuangan Desa Di Desa Kampung Baru Kota Pariaman Munawarti, Munawarti; EDT, Risa Wahyuni; Multama, Ilham
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 4 No. 1 (2022): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v4i1.242

Abstract

The aim of this research is to describe how village finances are managed according to Minister of Home Affairs Regulation number 20 of 2018, starting from the Planning, Implementation, Administration, Reporting and Accountability stages. This research was conducted in Kampung Baru Padusunan Village, East Pariaman District, Pariaman City. This research uses a qualitative descriptive approach with data analysis methods, namely: 1). Reducing data, 2). Data presentation, 3). Draw conclusions/verify. The informants in this research were representatives from the village. The results of the research show that Village Financial Management in Kampung Baru Padusunan Village, East Pariaman District, Pariaman City is generally in accordance with the provisions of Minister of Home Affairs Regulation number 20 of 2018, however there are still several provisions that are still not fully complied with by the Kampung Baru Padusunan Village government, p. This occurs due to delays in financial accountability in management.
Pengaruh Pengetahuan Akuntansi, Skala Usaha Dan Ketidak Pastian Lingkungan Terhadap Penggunaan Informasi Akuntansi Di UMKM Sulaman Naras Ananda, Rezi Febriawanti; Sulastri, Sulastri; Handayani, Deby
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 4 No. 2 (2022): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v4i2.264

Abstract

This research aims to analyze the influence of accounting knowledge, business scale and insight into the environment on the use of accounting information in Sulaman Naras MSMEs. This research uses descriptive analytical research with a quantitative approach. The sampling method used in the research was purposive sampling, resulting in a sample of 61 respondents. The data analysis used was multiple linear regression using the SPSS version 26 program. From the results of the regression test it was found that (a) a) there was no influence of Accounting Knowledge on the Use of Accounting Information, b) there was an influence of Business Scale on the Use of Accounting Information, c) there was the influence of Environmental Uncertainty on the Use of Accounting Information, d) there is an influence of Accounting Knowledge, Business Scale and Environmental Uncertainty on the Use of Accounting Information, based on the Adjust R Square value of 0.614 indicating that the contribution of the variables Accounting Knowledge, Business Scale and Environmental Uncertainty to the Use of Accounting Information is 0.714 or 71.4% while the remaining 28.6% is determined by other variables not explained in the model in this study.
Pengaruh Pembiayaan Umkm Dan Modal Terhadap Laba Pada Koperasi Diskoperindag Di Koperasi Konsumen Wanita Anggrek Bulan Mekar Kota Pariaman Ferdina Ahmad, Nesa; Hans Gery, Mexano; Handayani, Deby
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 4 No. 2 (2022): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v4i2.265

Abstract

This research aims to analyze the influence of MSME financing and capital on profits in cooperative trade cooperatives (case study of the women's consumer cooperative Orchid Bulan Bloom Kota Pariaman for the 2018-2019 period). This research uses descriptive analytical research with a quantitative approach. The sampling method used in the research was purposive sampling. The data analysis used was panel data regression using the Eviews10 program. From the results of the regression test, it is found that (a) there is an influence of MSME financing on profits, b) there isnt an influence of capital on profits, c) there is an influence of MSME financing and capital on profits. Based on the Adjust R Square value obtained, it is 0,1320. This shows that the contribution of the independent variable to the dependent variable is 13,20% and 86,80% is determined by other variables not analyzed in the model in this study.
Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Pada Perusahaan Manufaktur Sub Sektor Tekstil Dan Garmen Yang Terdaftar Di Bursa Efek Indonesia Saputra, Romi; EDT, Risa Wahyuni; Fathiah, Fathiah
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 4 No. 1 (2022): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v4i1.274

Abstract

This study aims to analyze the effect of Corporate Social Responsibility (CSR) on Return on Assets (ROA) in textile and garment sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period. This study uses an explanatory research approach, namely hypothesis testing research. The population in this study were all manufacturing companies in the Textile and Garment Sub-sector which were listed on the Indonesian Stock Exchange from 2017 to 2021, with a total of 22 companies. The sample used the Purposive Sampling method which aims to obtain a sample according to predetermined criteria with a final sample of 17 companies. The data collection technique is carried out by taking the annual report data (Annual Report) of manufacturing companies in the Textile and Garment Sub-sector which are published on the Indonesia Stock Exchange (IDX), especially in 2017 to 2021, which can be obtained from www.idx.co.id or the website each company, while the data analysis technique uses descriptive statistical analysis, classical assumptions (normality test, linearity test and homogeneity test), simple regression analysis, and hypothesis testing (t test and coefficient of determination). The results showed that the Corporate Social Responsibility variable had an effect on financial performance with a tcount = 5.727 with a significance value of 0.000 <0.05. The coefficient of determination or R Square (R2) is 0.283. To see how big the relationship between Corporate Social Responsibility and financial performance. So the relationship between Corporate Social Responsibility and financial performance is 28.3%. The remaining 100% - 28.3% = 71.7% is influenced by other variables that have not been included in this study.
Pengaruh Kepercayaan Konsumen, Pengalaman Pembelian Secara Online, Dan Kemudahan Penggunaan Terhadap Niat Pembelian Secara Online Pada Ibu Rumah Tangga Hendri, Nori; Salfina, Lili
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 4 No. 1 (2022): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v4i1.276

Abstract

The purpose of this study was to examine and analyze the impact to consumers trust, purchase experience online, and ease of use on online purchase intention among housewife in nagari limau purut. This study conducted in nagari limau purut on agust 2020. Population of this study was housewife in nagari limau purut. The sample consisted of 100 respondents. The sampling technique was convenience sampling. The data collection method was a questionmaire. The data were analysed by multiple linear regression techniqu and the result analysed by multiple linear regression technique y = 4,300 + 0,372 + 0,201 + 0,373. The result of the study showed that; (1) there was a positive effect consumers trust on online purchace intention; (2) there was a positive effect of purchace experience on online purchace intention; (3) there was a positive effect of ease of use online purchace intention; and (4) there was a positive effect of simultaneous consumers trust,   purchace  experience,   and   ease  of   use.   Consumers   trust,   purchace experience, and ease of use contributed 32,3% to online purchace intention, while the remaining (67,7%) is influenced by other variabels which are not examined in this study.
Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan SAK EMKM Dengan Aplikasi SIAPIK Rahmat, Wahyu Rifki; Sulastri, Sulastri; Fathiah, Fathiah
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 4 No. 2 (2022): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v4i2.280

Abstract

Recording of financial statements is one of the important things in the continuity of a company, both large companies and micro, small and medium enterprises (MSMEs). Every company must have financial reports that are good and correct according to accounting standards, this aims to determine the condition and financial performance of the company and can help owners. This study aims to assist MSMEs in preparing financial reports based on SAK EMKM. Research conducted at PT. Tikar Ruyung by conducting interviews and asking for financial report data to be processed so that it is in accordance with SAK EMKM. The preparation of financial reports uses a qualitative method with the SIAPIK application starting from to January to June 2022. The results of the research show that PT. Tikar Ruyung in compiling financial reports is still very simple and not in accordance with accounting standards. Recording of financial statements of PT. Tikar Ruyung is done based on cash receipts and disbursements. Factors that cause financial records at PT. Tikar Ruyung is still very simple is due to a lack of human resources and understanding of financial reports. The study produced financial reports in accordance with SAK EMKM using the SIAPIK application consisting of income statements, statements of financial position and notes on financial statements in January to June 2022.
Pengaruh Korupsi Pajak Dan Keadilan Pajak Terhadap Kepatuhan Wajib Pajak Di KP2KP Pariaman Defika, Della; EDT, Risa Wahyuni; Dewi, Winona Kumara
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 4 No. 1 (2022): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v4i1.287

Abstract

This research aims to determine the influence of tax corruption and tax justice on taxpayer compliance at the Pariaman Tax Counseling and Consultation Services Office (KP2KP). This type of research is quantitative research. The sample in this research consisted of 100 taxpayers. The data collection technique uses a questionnaire, while the data analysis method uses validity and reliability tests, descriptive statistics, classical assumptions, multiple linear regression analysis, and statistical tests. The results of the research show that the tax corruption variable has a significant effect on taxpayer compliance. The tax justice variable has a significant effect on taxpayer compliance. The tax corruption and tax justice variables simultaneously have a significant effect on the dependent variable of taxpayer compliance.
PENGARUH PENDAPATAN, PENGETAHUAN DAN LINGKUNGAN TERHADAP MOTIVASI MASYARAKAT DALAM MEMBAYAR ZAKAT MAL (STUDI KASUS DESA TELANG KARYA KECAMATAN MUARA TELANG): Pengaruh Pendapatan, Pengetahuan Dan Lingkungan Terhadap Motivasi Masyarakat Dalam Membayar Zakat Mal (Studi Kasus Desa Telang Karya Kecamatan Muara Telang). Wakhid Sobirin, Muhammad; Hilda, Hilda; Rachmania, Rachmania
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 6 No. 1 (2024): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v6i1.279

Abstract

Mal zakat can be used as a solution to overcome poverty that occurs in South Sumatra. However, until now the potential of mall zakat funds has not been maximally explored so that the function of mall zakat to overcome poverty has not been achieved. As a first step to increasing the collection of zakat funds, this research tries to identify variables that can influence people's motivation to pay zakat malls. Where the research location chosen was Telang Karya Village, Banyuasin Regency with a sample size of 97 respondents. This research examines the variables that influence the motivation of the people of Telang Karya Village in paying zakat mal by reducing the independent variables in the form of income, knowledge and environment. The survey results were analyzed using income distribution theory, science theory and social environmental theory. The purpose of this research is to find out whether the amount of income, knowledge and environment can influence a person's motivation to pay for the mall. The approach used is a quantitative descriptive approach. Based on the results of multiple regression analysis using the SPSS 23 program, it shows that the variables income, knowledge and environment have a positive and significant effect on the motivation of the people of Telang Karya Village in paying zakat mal.
Pertumbuhan Ekonomi: Pengaruh Pembiayaan dan Aset Tetap Mariana, Mariana; Ramadana, Sri Winarsih; Rahmaniar, Rahmaniar
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 6 No. 1 (2024): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v6i1.289

Abstract

This research aims to determine the effect of financing and total assets on economic growth. This research uses a quantitative approach with secondary data and applies multiple linear regression analysis methods. The population in this research are banks included in the LQ45 index from 2018 to 2022. The research results show that financing has an influence on economic growth. This shows that the decline in economic growth causes difficulties in purchasing or financing, prompting an increase in demand for bank financing. Conversely, high economic growth reduces the need for financing, resulting in reduced demand in the banking sector. Total assets have a significant influence on economic growth because the majority of total banking assets are used for internal banking purposes. This includes meeting capital needs, business expansion, improving service quality, and compliance with the principles governing banking operations, including sharia banking.

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