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Equivalent : Journal of Economic, Accounting and Management
Published by CV. Doki Course and Training
ISSN : 29868777     EISSN : 29858089     DOI : https://doi.org/10.61994/equivalent
Core Subject : Economy,
Economics, Econometrics & Finance
Focus - Equivalent : journal Of Economic, Accounting and Management is a scientific journal published by CV. Doki Course and Training. The papers to be published in Equivalent are research articles in the field of Economic, Accounting and Management. Scope - Equivalent : journal Of Economic, Accounting and Management calls for scientific articles on Economics, Financial Accounting, Management Accounting, Public Sector Accounting, Banking, Taxation, Capital Market, Auditing, Financial Management, Human Resouce Management, Marketing Management, Organizational Behaviour, Strategic Management, Entrepreneurship, E-Business.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 5 Documents
 1 
Search results for , issue "Vol. 1 No. 1 (2023): Equivalent : Journal of Economic, Accounting and Management" : 5 Documents clear
ANALISIS PENDISTRIBUSIAN DANA ZAKAT, INFAQ, DAN SEDEKAH (ZIS) YANG TIDAK PRODUKTIF DI INDONESIA Sakinah Fakiriyah; Nabila Hana; Agung Ramadani; Maya Panorama
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 1 (2023): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i1.21

Abstract

The purpose of this study is to examine how ZIS zakat, infaq, and alms funds are distributed ineffectively in Indonesia. In this study, a qualitative approach was combined with a descriptive methodology. Planning, structuring, serving, and managing are all involved in almsgiving, zakat distribution, and infaq distribution. ZIS money is distributed to individuals who are eligible to receive it, or ZIS is distributed. Through the body in charge of zakat, cash will be channeled from muzzaki to mustahiq. To keep human property, property, and soul in a state of fitrah, zakat has two purposes. In addition, it serves as a communal fund used for charitable purposes. Zakat funds can be distributed in various ways, including individually or through amili zakat organizations such as BAZNAS. There is still a need for improvement in the zakat distribution method used by many zakat amyl institutions. Some ZIS payments are not evenly distributed as a result of this zakat distribution mechanism. Abstrak Tujuan dari penelitian ini adalah untuk mengkaji bagaimana dana zakat, infaq, dan sedekah ZIS disalurkan secara tidak efektif di Indonesia. Di dalam penelitian ini, pendekatan kualitatif dikombinasikan dengan metodologi deskriptif. Perencanaan, penataan, penjabatan, dan pengelolaan semuanya terlibat dalam pemberian sedekah, penyaluran zakat, dan penyaluran infaq. Uang ZIS didistribusikan kepada individu yang memenuhi syarat untuk menerimanya, atau ZIS didistribusikan. Melalui badan yang bertugas zakat, uang tunai akan disalurkan dari muzzaki ke mustahiq. Untuk menjaga harta benda, harta, dan jiwa manusia dalam keadaan fitrah, zakat memiliki dua tujuan. Selain itu, ini berfungsi sebagai dana komunal yang digunakan untuk tujuan amal. Dana zakat dapat disalurkan dengan berbagai cara, termasuk secara individu maupun melalui organisasi amili zakat seperti BAZNAS. Masih perlu perbaikan dalam metode penyaluran zakat yang digunakan oleh banyak lembaga zakat amil. Beberapa pembayaran ZIS tidak tersebar merata sebagai akibat dari mekanisme penyaluran zakat ini.
PENGARUH GROSS PROFIT MARGIN, NET PROFIT MARGIN DAN CURRENT RATIO TERHADAP PROFITABILITAS Febri Endang Ramadhon
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 1 (2023): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i1.23

Abstract

The purpose of this study is to analyze the partial effect of Gross Profit Margin, Net Profit Margin, Current Ratio on profitability, namely to analyze the effect of one by one of each of these variables. In addition, these factors are analyzed simultaneously in order to determine the overall effect of Gross Profit Margin, Net Profit Margin, Current Ratio on profitability. The analytical technique used in this study is multiple linear regression analysis. Before carrying out the regression analysis, the assumptions were tested first. The classic assumption test used is the multicollinearity test, heteroscedasticity test, and autocorrelation test. The results of partial simultaneous testing using the F test and t test show that the variables gross profit margin, Net Profit Margin and Current Ratio have an effect on profitability. Abstrak  Tujuan penelitian ini untuk menganalisis pengaruh secara parsial antara Gross Profit Margin, Net Profit Margin, Current Ratio terhadap profitabilitas yaitu menganalisis pengaruhsatuper satu dari masing-masing variabel tersebut. Selain itu faktor-faktor tersebut dianalisis secara simultan guna mengetahui pengaruh keseluruhan Gross Profit Margin, Net Profit Margin, Current Ratio terhadap profitabilitas. Teknik analisis yang digunakan dalam penelitian ini yaitu analisis regresi linier berganda. Sebelum melakukan analisis regresi terlebih dahulu dilakukan pengujian asumsi. Uji asumsi klasik yang digunakan adalahuji multikoliniearitas, uji heteroskedastisitas, dan uji autokorelasi. Hasil pengujian secara simultan parsial menggunakan uji F dan uji t menunjukkan bahwa  variabel Gross Profit Margin, Net Profit Margin dan Current Ratio berpengaruh terhadap profitabilitas.
IMPLEMENTASI KNOWLEDGE MANAGEMENT : MENGUJI PENGARUH FAKTOR-FAKTOR TERHADAP KINERJA KARYAWAN Trie Sartika Pratiwi; Azrai’e Kamaludin Rosni
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 1 (2023): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i1.24

Abstract

In  information  systems  research  DeLone  and  McLean  (1992,  2003)  is  a model  that  can  be  used  as  a  reference  tool  in  measuring  the  success  of information  systems.  This  model  is  considered  to  represent  each  dimension measurement of the success of information systems applications. This  study  refers  to  and  modifies  the  model  of  success  DeLone  and McLean  (2003)  to  measure  the  success  of  the  application  of  KMS  through employee  performance  variables.  In  this  study  researchers  included  several factors that  are taken from the model of DeLone and McLean (2003), models of Davis (1989) as well as models of Igbaria et al., (1997). Abstrak Dalam penelitian sistem informasi DeLone dan McLean (1992, 2003) merupakan model yang dapat dijadikan sebagai alat acuan dalam mengukur keberhasilan sistem informasi. Model ini dianggap mewakili setiap dimensi pengukuran keberhasilan aplikasi sistem informasi. Penelitian ini mengacu dan memodifikasi model kesuksesan DeLone dan McLean (2003) untuk mengukur keberhasilan penerapan KMS melalui variabel kinerja karyawan. Dalam penelitian ini peneliti memasukkan beberapa faktor yang diambil dari model DeLone dan McLean (2003), model Davis (1989) serta model Igbaria et al., (1997)
PENGARUH FINANCIAL DISTRESS, RISIKO KUALITAS AUDIT, DAN OPPORTUNITIES TO MANIPULATE INCOME TERHADAP AUDITOR SWITCHING Adelia Fildzah Nadhilah
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 1 (2023): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i1.25

Abstract

ABSTRACK This study aims to examine the effect of Financial Distress, Audit Quality Risk, and Opportunities to Manipulate Income with the control variable, namely Company Size on Auditor Switching before and during the Covid-19 pandemic. The data used in this study is secondary data with a population of manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2020 period. The sampling technique in this study used a purposive sampling technique and produced a total sample of 100 companies. The results showed that Audit Quality Risk and Opportunities to Manipulate Income had an effect on Auditor Switching while Financial Distress controlled by Firm Size had no effect on Auditor Switching. Keywords: Auditor Switching, Financial Distress, Audit Quality Risk, Opportunities to Manipulate Income, Company Size, Covid-19 Pandemic. ABSTRAK Penelitian ini bertujuan untuk menguji pengaruh dari Financial Distress, Risiko Kualitas Audit, dan Opportunities to Manipulate Income dengan variabel kontrol yaitu Ukuran Perusahaan terhadap Auditor Switching pada sebelum dan pada masa pandemi covid-19. Data yang digunakan dalam penelitian ini adalah data sekunder dengan populasi perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2019-2020. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling dan menghasilkan jumlah sampel sebanyak 100 perusahaan. Hasil penelitian menunjukkan bahwa Risiko Kualitas Audit dan Opportunities to Manipulate Income berpengaruh terhadap Auditor Switching sedangkan Financial Distress dengan dikontrol Ukuran Perusahaan tidak memiliki pengaruh terhadap Auditor Switching.
ANALISIS AUDIT SUMBER DAYA MANUSIA PADA BADAN AMIL ZAKAT NASIONAL Indah Wulandari; Padriyansyah
Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 1 (2023): Equivalent : Journal of Economic, Accounting and Management
Publisher : CV. Doki Course and Training

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61994/equivalent.v1i1.34

Abstract

The National Amil Zakat Agency for South Sumatra Province is a zakat management agency whose job is to collect and distribute zakat, infaq and alms funds. This study used a qualitative research method, namely analyzing human resource audits at the Amil Zakat Board of South Sumatra Province to assess the effectiveness of the programs being carried out. The collection of data used is interview, observation and documentation. Based on the research results, it was found that planning, selection, compensation for employee services and employee satisfaction at the Amil Zakat Agency of South Sumatra Province were not effective. However, recruitment, training and development activities as well as termination of employment (PHK) have been carried out effectively. Advice that can be given is to make standard procedures in planning, recruitment process, compensation and remuneration as well as employee satisfaction so that turnover decreases or even doesn't exist Abstrak   Badan Amil Zakat Nasional Provinsi Sumatera Selatan merupakan badan pengelolaan zakat yang bertugas menghimpun dan mendistribusikan dana zakat, infaq dan sedekah. Penelitian ini menggunakan metode penelitian kualitatif, yaitu menganalisa audit sumber daya manusia pada Badan Amil Zakat Provinsi Sumatera Selatan untuk menilai efektivitas program-program yang dilakukan. Pengumpulan data yang digunakan adalah wawancara, observasi dan dokumentasi. Berdasarkan hasil penelitian yang diperoleh bahwa pada aktivitas perencanaan, seleksi, kompensasi atas jasa karyawan dan kepuasan karyawan pada Badan Amil Zakat Provinsi Sumatera Selatan belum efektif. Namun, pada aktivitas rekrutmen, pelatihan dan pengembangan serta pemutusan hubungan kerja (PHK) sudah dilaksanakan secara efektif. Saran yang bisa diberikan adalah membuat standar prosedur pada perencanaan, proses rekrutmen, kompensasi dan balas jasa serta kepuasan karyawan sehingga mengakibatkan turnover menurun bahkan tidak ada.

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