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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 Spesialisasi Industri Auditor, Audit Fee, dan Stabilitas Keuangan terhadap Fraudulent Financial Statement dengan Audit Tenure sebagai Variabel Pemoderasi : The Effect of Auditor Industry Specialization, Audit Fee, and Financial Stability on Fraudulent Financial Statements with Audit Tenure as a Moderating Variable Badriyyah, Salma Ronaa; Pratiwi, Laras; 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.v7i2.493

Abstract

This study uses audit tenure as a moderating variable to examine how auditor industry experience, audit fee, and financial stability affect false financial statements. A quantitative approach is used to analyze secondary data from 2021–2024 Indonesia Stock Exchange (IDX) infrastructure sector annual reports. The sample had 36 observations via purposeful sampling. Statistical methods include moderate regression and multiple linear regression. Results reveal that audit fees benefit faked financial statements but auditor industry specialty hurts them. No correlation exists between financial stability and fraudulent financial statements.  Audit tenure has not been shown to attenuate the connections between financial stability, audit fee, and auditor industry specialization and false financial statements.
Konsep Kepatuhan Syariah dalam Pembiayaan Musyarakah pada Bank Syariah berdasarkan Maqashid Syariah: The Concept of Sharia Compliance in Musyarakah Financing in Islamic Banks Based on Maqasid Sharia Pulungan, Putri Hasanah; Hasibuan, Afifah Khairani; 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.v7i2.494

Abstract

Musyarakah financing is one of the main contracts in Islamic banking, based on the principle of capital partnership between banks and customers, with profits and losses shared according to an agreed ratio (nisbah). This product represents the most widely used financing instrument in Indonesian Islamic banking, as reflected in the Indonesian Sharia Financial Development Report published by the Financial Services Authority (OJK), which stated that musyarakah financing accounted for 49.86% of total financing distribution as of December 2024. This study aims to provide a theoretical foundation for sharia compliance in musyarakah financing within Islamic banks, and to enhance understanding of how Islamic banks ensure compliance when channeling financing through this contract. The research employs a descriptive qualitative approach in the form of library research, using theoretical and conceptual analysis. The findings indicate that sharia compliance in musyarakah financing is examined through four approaches: contract (‘aqd), maqashid al-shariah, documentation, and accounting/financial reporting. The contract approach emphasizes that musyarakah transactions must fulfill their essential pillars and conditions, including clarity of capital contribution, profit-sharing ratio, and proportional loss bearing. From the maqashid al-shariah perspective, musyarakah not only safeguards wealth but also ensures the circulation of assets so they are not concentrated in the hands of a few, promotes contractual clarity, and supports economic stability by encouraging productive activities in the real sector. In terms of documentation, the form and substance of musyarakah agreements must comply with Islamic legal principles and be supervised by the Sharia Supervisory Board in their preparation. Meanwhile, accounting and financial reporting must reflect the amount of capital contributed by each party, the mechanism of profit distribution based on the agreed ratio, and the allocation of losses proportionally to the capital. Musyarakah financial statements are required to disclose capital positions, business outcomes, and profit distribution in a transparent manner to avoid practices resembling riba.
The Pengaruh Persepsi Konsumen dan Preferensi Konsumen Terhadap Keputusan Pembelian Ayam Goreng Pada Gerai Waralaba D'Besto Di Kota Pariaman Syukrial; Yasnida, Yasnida; Septiawati, Noni
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 7 No. 1 (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.v7i1.408

Abstract

This study aims to determine the effect of consumer perceptions and consumer preferences partially and simultaneously on the decision to purchase fried chicken ready-to-eat food at D'Besto in the city of Pariaman. This type of research is quantitative. The population in this study are all D'Besto Pariaman customers whose number is unknown. Sampling using Roscoe's theory. The sample used was 30 respondents. The data collection technique used a questionnaire, while the data analysis method used validity and reliability tests, descriptive statistics, classical assumptions (normality test, multicollinearity test and heteroscedasticity test), multiple linear regression analysis, and statistical tests (t test, F test and coefficient of determination). The results showed that the consumer perception variable had a significant effect on purchasing decisions with a value of tcount 2.163 > ttable 1.697 at a significant level of 0.040 <0.05. Consumer preferences have a significant effect on purchasing decisions with a t-count value of 3.549 > t-table 1.697 at a significant level of 0.001 <0.05. Consumer perceptions and consumer preferences simultaneously have a significant effect on the dependent variable on purchasing decisions with a value of Fcount = 86.866 > Ftable 2.92 with sig = 0.000 <0.05, with the influence of consumer perception variables and consumer preferences on purchasing decisions of 86.5%. Regression Equation Y= 0,403 + 0,312 X1 + 0,584 X2.
The Role of CSR in Moderating the Factors that Affect Firm Value in State-Owned Enterprises (SOEs) in Indonesia Citradewi, Adelina; Febriana, Ismi Nur
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 7 No. 1 (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.v7i1.422

Abstract

This study aims to examine the influence of profitability, liquidity, and leverage on firm value and to investigate the moderating role of corporate social responsibility (CSR) in these relationships. The research employs a quantitative approach and is classified as descriptive. The population consists of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. The sampling technique used is purposive sampling, with specific criteria applied to obtain a total of 62 samples. Following the classical assumption tests, the normality test indicated that the data were not normally distributed and that outliers were present. Using EViews 12, a total of 5 outliers were identified, resulting in 57 usable samples. The data analysis techniques applied include panel data regression and Moderated Regression Analysis (MRA). Hypothesis testing is conducted through the coefficient of determination (R²), partial test (t-test), and simultaneous test (F-test), using EViews 12 software. The results show that profitability has a significant positive effect on firm value, while liquidity does not have a significant effect. Leverage is found to significantly affect firm value. Additionally, CSR does not moderate the relationship between profitability and firm value, liquidity and firm value, nor leverage and firm value. These findings suggest that financial performance indicators such as profitability and leverage are more influential on firm value, while CSR disclosure may not necessarily enhance the impact of these variables.
Studi Minat Beli Kembali Lipstik Hanasui: Peran Brand Image dan Kelompok Referensi Hendri, Novi; Meidona, Syofria; Wahyuni EDT, Risa
Jurnal Point Equilibrium Manajemen dan Akuntansi Vol. 7 No. 1 (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.v7i1.429

Abstract

This study aims to determine the influence of brand image and reference groups on repurchase intention of Hanasui lipstick cosmetic products among university students in Pariaman City, using a sample of 75 respondents. The background of this research stems from the increasing number of business players in the cosmetics industry, which has intensified market competition. Preliminary surveys indicate that the brand image of Hanasui lipstick is still not optimal and has not succeeded in making the brand a market leader or widely recognized by consumers. This research adopts a quantitative approach with a cross-sectional study design. Primary data were collected through questionnaires that were tested for validity and reliability. The data analysis techniques used include multiple linear regression, classical assumption tests, hypothesis testing (t-test and F-test), and coefficient of determination analysis. Data processing was conducted using SPSS version 27. The results show that the t-count value for the brand image variable (X1) is 5.044 with a significance of 0.000 (< 0.05), indicating a significant effect on repurchase intention. The reference group variable (X2) has a t-count of 2.381 with a significance of 0.019 (< 0.05), also showing a significant effect. Simultaneously, the F-count value is 23.400 with a significance of 0.000 (< 0.05), which means both variables significantly influence repurchase intention. The coefficient of determination (R²) is 0.606, indicating that 60.6% of the variation in repurchase intention is influenced by brand image and reference groups, while the remaining 39.4% is influenced by other variables not examined in this study.
Analisis Faktor-Faktor Yang Mempengaruhi Ketimpangan Pendapatan: Analysis of Factors Influencing Income Inequality Fauzan Burhan, Ahmad; Bado, Basri; Rajab, Abdul; Astuty, Sri; Irwandi
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.v7i2.468

Abstract

Economic development issues are unavoidable for any country, including Indonesia, particularly in the Province of South Sulawesi. One persistent challenge is income inequality. This phenomenon occurs at various levels, including disparities between urban and rural areas, across regencies/municipalities, and among regions within South Sulawesi. Such inequality reflects a gap in income distribution that must be addressed seriously to achieve more inclusive and equitable regional development. This study aims to analyze the effects of economic growth, unemployment rate, and Human Development Index (HDI) on income inequality in South Sulawesi Province during the period 2014–2023. The method employed is panel data regression analysis, combining cross-sectional data from 24 regencies/municipalities and time series data over ten years. Data processing was carried out using EViews 12. The findings reveal that economic growth and unemployment rate variables have a negative but statistically insignificant relationship with income inequality. Conversely, the Human Development Index has a statistically significant negative effect, with a p-value of 0.0000, on income disparity in the region.
Hubungan Faktor Ekternal Terhadap Keberhasilan UMKM Kuliner Dalam Menghadapi Persaingan Industri: The Relationship of External Factors to the Success of Culinary MSMEs in Facing Industrial Competition (A Case Study of Culinary MSMEs in Makassar City) Suryani, A. Irma; Retno Dwi Astuti, Diah; Syafri, Muhammad; Rahim, Abd; Astuty, Sri
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.v7i2.469

Abstract

Micro, Small, and Medium Enterprises (MSMEs) often face challenges in accessing capital and dealing with complex regulations, both of which hinder their growth and development. This study aims to identify the external factors that influence the success of culinary MSMEs in facing industrial competition and to analyze how these external factors relate to their competitive success. The research employs a descriptive quantitative approach, with data collected through questionnaires distributed to 99 culinary MSME owners. The results of the analysis indicate that there is no significant relationship between the legal framework and access to finance and the competitive success of culinary MSMEs. However, human resource capacity demonstrates a significant relationship with competitive success. The findings show that human resource capacity (HRC) presents a significant difference between observed and expected values.
The PENGARUH DAYA TARIK WISATA, LOKASI, DAN FASILITAS TERHADAP KEPUTUSAN BERKUNJUNG PADA WISATAWAN DI PANTAI GANDORIAH KOTA PARIAMAN: The Effect of Tourist Attractions on Visitors' Decisions to Visit Gandoriah Beach in Pariaman City Syukrial, Syukrial; Hendri, Novi; Putri, Revalni Eka
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.v7i2.474

Abstract

This study aims to determine the influence of tourist attractions, location, and facilities on tourists' visiting decisions at Gandoriah Beach, Pariaman City. The purpose of this study was to partially and simultaneously test the influence of tourist attractions, location, and facilities on tourists' visiting decisions at Gandoriah Beach, Pariaman City. This study used a quantitative method with a sample size of 100 people. The data analysis technique used was multiple linear regression analysis. The research instrument tests used were validity and reliability tests. The classical assumption tests used were data normality tests, linearity tests, multicollinearity tests, and heteroscedasticity tests. Meanwhile, for hypothesis testing, the T test and F test were used. The analysis tool used was regression with the help of SPSS version 26 for Windows. The results of the study show that the tourist attraction variable has a significant influence on the decision to visit tourists at Gandoriah Beach, Pariaman City through calculations with a t-value of 5.170 which is greater than the t-table, namely 1.66023 (5.170 > 1.66023) with a significance rate of 0.000 meaning less than 0.05 (0.000 <0.05). The location variable has a significant effect on the decision to visit tourists at Gandoriah Beach, Pariaman City. This is evidenced by the t-count value of 4.305 which is greater than the t-table of 1.66023 (4.305 > 1.66023) with a significance rate of 0.000 meaning less than 0.05 (0.000 <0.05). The facility variable has a significant effect on the decision to visit tourists at Gandoriah Beach, Pariaman City. This is evidenced by the t-count value of 5.662 which is greater than the t-table of 1.66023 (5.662 > 1.66023) with a significance rate of 0.000 meaning less than 0.05 (0.000 <0.05). The variables of tourist attraction, location, and facilities have a significant influence on the decision to visit tourists at Gandoriah Beach, Pariaman City, through calculations with an Fcount value of 44.190> Ftable 2.70 with sig = 0.000 <0.05. The Ftable value can be seen in the F distribution table, in column 3 (Df = k-1, Df = 4-1 = 3) and row 97 (Df2 = n-k, Df2 = 100-3 = 97), where the Ftable value = 2.70. The joint contribution is 56.7% to the dependent variable of the decision to visit (Y) while the rest is influenced by other variables not examined in this study.
Praktik Pinjaman dalam Hukum Perniagaan Islam: Analisis Kualitatif Kepatuhan Syariah di Sektor Bisnis Modern: Praktik Peminjaman dalam Hukum Komersial Islam: Analisis Kualitatif terhadap Kepatuhan Syariah dalam Sektor Bisnis Modern Rangkuti, Mhd. Royhan; Saputra, Ramadi; 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.v7i2.476

Abstract

This study aims to explore lending and debt practices in Islamic commercial law within Indonesia’s modern business sector, focusing on Micro, Small, and Medium Enterprises (MSMEs) and Islamic financial institutions. The research addresses the ongoing tension between the idealism of Sharia principles emphasizing fairness, transparency, and the prohibition of riba and the pragmatic realities of business financing. A descriptive qualitative approach with a case study design was applied. Data were collected through semi-structured interviews with MSME entrepreneurs and Islamic finance practitioners, supported by limited field observations due to incomplete access to some respondents. The findings reveal that the understanding of Sharia principles among MSME actors remains partial, often limited to the prohibition of interest, while practical lending is still dominated by conventional banks. Although several Islamic financing contracts, such as murabahah and qardul hasan, are applied, administrative fees and procedural complexity remain barriers to full Sharia adoption. Low Islamic financial literacy and limited product innovation also hinder broader engagement with Islamic financing. Nevertheless, participants noted that Sharia-based loans provide spiritual comfort and ethical reassurance compared to interest-bearing credit systems.

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