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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 Kepemimpinan Transformasional Dan Budaya Organisasi Terhadap Kepuasan Kerja Pegawai Di Sma Negeri 1 V Koto Kampung Dalam Kabupaten Padang Pariaman Bur, Suhatri; Erniwati, Erniwati; Safardi, Safardi; Susanti, Erni
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.v6i1.293

Abstract

Employee job satisfaction is one of the important things in an organisation, so employees will try to give their best for the benefit of the company. The results of ASN job satisfaction in 2022 there are items, career development systems, education and training and HR information systems that show ASN dissatisfaction is a greater percentage than ASN job satisfaction. Judging from the existing phenomenon, it is known that problems regarding job satisfaction are still found in SMA Negeri 1 V Koto Kampung Dalam. This study aims to determine: The effect of transformational leadership and organisational culture on employee job satisfaction at SMANegeri 1 V Koto Kampung Dalam Padang Pariaman Regency with a sample of 71 people Data were collected by questionnaire and analysed with the SPSS program. Based on the results showed that transformational leadership affects employee job satisfaction of SMA 1 V Koto Kampung Dalam with a tcount of 2.586> t table 1.993 and a significance of 0.012 < 0.05. Organisational culture affects job satisfaction of SMA 1 V Koto Kampung Dalam employees with a tcount of 3.684 > t table 1.993 with a significance of 0.000 < 0.05. Transformational leadership and organisational culture simultaneously and significantly influence job satisfaction of SMA 1 V Koto Kampung Dalam employees with Fcount 30,818 and Adjusted R2 = 0.475 = 47.5%.
ANALISIS STRATEGI PEMASARAN RUMAH BATIK SAMPAN PESONA MINANG DALAM UPAYA MENINGKATKAN VOLUME PENJUALAN Erniwati, Erniwati; Safardi, Safardi; Yuhada, Reva Dara
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.v6i1.295

Abstract

The implementation of marketing strategies greatly influences company performance. The success or failure of a company is largely determined by how the company develops to be able to compete in winning consumers by implementing effective marketing strategies, namely: Increasing quality products, Improving strategic locations, Maximizing product promotions. The research results show that based on the development of the SWOT Matrix Diagram analysis, Rumah Batik Sampan Pesona Minang needs to develop a SO (Strength and Opportunities) Strategy. From processing the questionnaire, the results obtained are that the Company's position at point X is in quadrant I, where the Company has enough strength to take advantage of the opportunities available. By paying attention to the proximity of point X to quadrant IV, where threats are sufficient to put pressure on the Company in competition. Rumah Batik Sampan Pesona Minang improves its competitive strategy by providing quality products, increasing employee skills in batik, increasing promotions, increasing cooperation between fellow businesses, improving strategic locations, increasing business networks, increasing stock of goods and anticipating product price variations.
Pengaruh Financial Distress Dan Leverage Terhadap Konservatisme Akuntansi Pada Perusahaan Ritel Yang Terdaftar Di Bursa Efek Indonesia Saputri, Mira Yulia; Nurtati, Nurtati; Wahyuni EDT, Risa
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.v6i1.297

Abstract

This research aims to see the influence of financial distress and leverage on accounting conservatism. The data source used in this research is secondary data. The type of data used is quantitative data in the form of financial reports that have been uploaded to the Indonesia Stock Exchange (BEI) in 2019-2022. The object of this research is retail companies listed on the Indonesia Stock Exchange in 2019- 2022. So the samples taken using purposive sampling obtained a sample of 14 samples for research. The statistical method used is multiple linear regression analysis, with hypothesis testing using partial tests (t tests) and simultaneous tests (f tests). The results of research hypothesis testing show that financial distress has a negative and significant effect on accounting conservatism, leverage has a positive and significant effect on accounting conservatism, and together the financial distress and leverage variables have an effect on accounting conservatism.
MEKANISME TATA KELOLA DAN PROFITABILITAS TERHADAP GREEN BANKING DISCLOSURE Thalia Hermanto, Cindy; Lindrawati, Lindrawati
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 6 No. 2 (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.v6i2.355

Abstract

Banks in Indonesia have begun to prove their seriousness in responding to environmental issues through green banking program. Green Banking is a bank's effort to prioritize sustainable aspects in financing and operational activities. Otoritas Jasa Keuangan Regulation requires banks to communicate the implementation of green banking to stakeholders through reports prepared by banks. Disclosure of green banking has shown an increasing trend where banks have performed well although the level of disclosure is different. This study aims to analyze the effect of corporate governance mechanisms and profitability on green banking disclosure. The research design is quantitative. Corporate governance mechanisms represented by board size of directors, independent commissioners, and institutional ownership. The data used is in the form of annual reports and sustainability reports. The data analysis technique used is multiple linear regression. The results showed that the corporate governance mechanism represented by board size of directors had a positive effect on green banking disclosure, while independent commissioners and institutional ownership had no effect on green banking disclosure. Profitability has no effect on green banking disclosure because high and low profitability does not guarantee that the company will disclose information about green banking.
Pengaruh Biaya Produksi dan Harga Jual Terhadap Pendapatan Petani Jagung Pada Petani Jagung Nagari Aie Tajun Kecamatan Lubuk Alung: Petani Jagung Nagari Aie Tajun Kecamatan Lubuk Alung Halimah, Halimah; Hendri, Novi; Syukrial
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 6 No. 2 (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.v6i2.357

Abstract

This research was conducted to determine the effect of production costs and selling prices on the income of Nagari Aie Tajun corn farmers, Lubuk Alung District. This type of research is quantitative and primary source research. The population in this study were corn farmers in Nagari Aie Tajun, Lubuk Alung District. The sample size can be determined using the Slovin formula, so a sample of 82 respondents is obtained. Data collection techniques using questionnaires. Test the research instrument using validity and reliability tests. The classical assumption test used is normality, multicollinearity and heteroscedasticity tests. To test the hypothesis, the T test, F test and Adjusted R Square test are used. The analytical tool used is multiple linear regression with the help of SPSS version 22. The results of the research show that the variables of production costs and selling prices have a significant effect on the income of Nagari Aie Tajun farmers, Lubuk Alung District. This is proven by the value of tcount > ttable with a significance level of less than 0.05. The variables of production costs and selling prices simultaneously influence the income of Nagari Aie Tajun corn farmers, Lubuk Alung District. This is proven by the value of fcount > ftable. The contribution of the variables together is 51.9% of the dependent variable, 48.1% is influenced by other variables not examined in this research.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP AGRESIVITAS PAJAK Kumara Dewi, Winona; Wahyuni EDT, Risa; Sephia Muchda, Anisa
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 6 No. 2 (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.v6i2.397

Abstract

Tax aggressiveness is a strategy employed by companies to minimize the tax burden they will incur by engaging in tax planning, using either legal methods (tax avoidance) or illegal methods (tax evasion). This study aims to examine the effect of Profitability and Leverage on Tax Aggressiveness, tested both partially and simultaneously. The object of this research is manufacturing companies listed on the Indonesia Stock Exchange for the period 2021-2023. The data in this study is secondary data sourced from the company's annual financial statements, and the type of research is quantitative. The population in this study consists of 59 manufacturing companies with a total sample of 177 financial statements over a 3-year research period. The hypothesis in this study was tested using multiple linear regression techniques with SPSS version 16. The sampling technique in this study used purposive sampling. The results of this study indicate that the Profitability variable partially has a positive effect on Tax Aggressiveness, Leverage partially does not affect Tax Aggressiveness, while simultaneously, the Profitability and Leverage variables together have an effect on Tax Aggressiveness in manufacturing companies listed on the Indonesia Stock Exchange for the period 2021 – 2023.
MODEL PENGELOLAAN DANA DESA BERBASIS GOOD GOVERNANCE STUDI KASUS NAGARI LAREH NAN PANJANG SELATAN Meidona, Syofria; Wahyuni EDT, Risa; Hendri, Novi; Yusman, Ali
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 6 No. 2 (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.v6i2.406

Abstract

This study analyzes the process of managing village funds in Nagari Lareh Nan Panjang Selatan, Padang Pariaman Regency, using the principles of accountability, transparency, and community participation to realize good governance. The analysis method used is included in qualitative descriptive research. Primary data is obtained through direct interviews with informants in related fields such as the village head, village secretary, BUMNag director and village officials around Nagari Lareh Nan Panjang. The results showed that Nagari Lareh Nan Panjang Selatan has implemented village fund management in accordance with applicable regulations, by prioritizing the principles of accountability, transparency, and community participation, which contribute to the achievement of good governance. This research provides insight into effective village fund management practices, in line with applicable regulations and can be said to be accountable, transparent and uphold community participation. The principle of accountability in the planning, implementation and accountability process of Village Fund Management in Nagari Lareh Nan Panjang Selatan is in accordance with Permendagri No. 113 of 2014. Good management will realize good government as well. The application of this accountability principle aims as a benchmark or reference for the government in carrying out activities in village financial management. The results of this study also participate in other regency.
PENGARUH PENERAPAN SISTEM INFORMASI PENGELOLAAN KEUANGAN, PEMANFAATAN TEKNOLOGI DAN PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KOTA PARIAMAN Fikri, Ahmad; Multama, Ilham; Wahyuni EDT, Risa; Bur, Suhatri
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 6 No. 2 (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.v6i2.372

Abstract

The purpose of this study is to analyze the effect of the implementation of financial management information systems, technology utilization and internal control on the quality of financial reports in the Pariaman City Government. Good financial report quality is very important for transparency and accountability in public financial management. This study uses variables of financial management information systems, technology utilization and internal control which are carried out to test their effect on the quality of financial reports of the Pariaman City Government. The process of data collection and sample determination uses the purposive sampling method, so that it is produced that by using this method 60 analysis samples are obtained consisting of 30 government agencies related to the OPD. The analysis method used is statistical analysis and is supported by using SPSS version 29. The statistical analysis method used is a descriptive analysis model and multiple linear regression analysis methods. The SIPD and Technology Utilization variables are tested partially which states that this variable has a significant effect on the Quality of Financial Reports while the Internal Control variable is tested partially which states that this variable does not affect the Quality of Financial Reports of the Pariaman City Government. Simultaneously, all independent variables, namely the financial management information system, technology utilization and internal control, have a joint effect on the quality of the Pariaman City Government's financial reports. The influence of the independent variable is 0.314 or 31.4% which can be seen in the value in this study.
Pengaruh Opini Audit, Ukuran Kantor Akuntan Publik, Ukuran Perusahaan, dan Profitabillitas terhadap Audit Delay: The Influence of Audit Opinion, Public Accounting Firm Size, Company Size, and Profitability on Audit Delay Siti Mahromyah, Irma; Rismayani, Gista; Khodijah, Amalia Siti
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 7 No. 2 (2025): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v7i2.491

Abstract

This study aims to analyze the factors influencing audit delay in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Audit delay is a crucial issue as it reflects the timeliness, transparency, and accountability of publicly listed companies in disclosing their financial information. This research employs a quantitative approach using multiple linear regression analysis to examine the effects of audit opinion, firm size, public accounting firm (PAF) size, and profitability on audit delay. The study utilizes secondary data obtained from annual reports and audited financial statements of SOEs, which were accessed through the official IDX website and the respective companies’ websites. The results reveal that audit opinion and firm size have a significant influence on audit delay. Companies with unqualified opinions, larger firm size, and strong internal control systems tend to experience shorter audit completion times. Meanwhile, the size of the PAF—whether Big Four or non-Big Four—does not significantly affect the length of the audit process. Furthermore, profitability has a negative effect on audit delay, indicating that more profitable firms are likely to expedite the completion and publication of financial reports as a positive signal to investors and the market. These findings highlight the importance of internal corporate factors in accelerating the audit process and enhancing financial reporting transparency among Indonesian SOEs
Peran Surat Berharga Syariah (SBSN) dalam Pertumbuhan Pembangunan Ekonomi Indonesia: The Role of State Sharia Securities (SBSN) in Indonesia's Economic Development Growth Natama Harahap, Dea Novika; Melda, Fikahan; Hasibuan, Abdul Nasser
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 7 No. 2 (2025): Jurnal Point Equilibrium Manajemen dan Akuntansi
Publisher : Universitas Sumatera Barat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59963/jpema.v7i2.492

Abstract

This study employs a qualitative method with a library research approach aimed at analyzing the role of sukuk in promoting national economic growth in Indonesia. The data were obtained from secondary sources such as academic literature, journals, books, and relevant research reports. The analysis was conducted theoretically to derive objective and comprehensive conclusions. The findings reveal that national economic growth can be stimulated through the issuance of Islamic bonds or sukuk, which include State Sukuk (Surat Berharga Syariah Negara/SBSN) and corporate sukuk. The issuance of SBSN has contributed significantly to increasing state revenue and financing strategic projects in various sectors such as energy, telecommunications, transportation, agriculture, manufacturing, and housing. Furthermore, sukuk plays a vital role in expanding the Islamic financial market, diversifying the investor base, providing alternative investment instruments, and optimizing the use of state assets and public funds outside the conventional banking system. Therefore, sukuk serves as a strategic instrument in strengthening the national economy based on Sharia principles.

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