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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 185 Documents
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Analisis Perlakuan Akuntansi Atas Transaksi Mata Uang Asing dan Selisih Kurs (Studi Kasus pada PT Adaro Energy Indonesia Tbk) Maylisa, Riska; Ningsih, Sri Rohyanti; Molastika, Theresa Julia; Rizki, Novia
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 2 (2024): 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.v2i2s.734

Abstract

Abstract : This study aims to analyze the accounting treatment of foreign currency transactions and exchange rate differences at PT Adaro Energy Indonesia Tbk. The issue raised in this study is whether the accounting treatment is in accordance with PSAK 221. The theory used in this study focuses on the accounting principles set forth in the relevant PSAK, particularly in the context of recognition and remeasurement of foreign currency transactions and their impact on the company’s financial statements. The results showed that the accounting treatment of foreign currency transactions and foreign exchange differences in the financial statements of PT Adaro Energy Indonesia Tbk has been in accordance with applicable accounting standards, namely PSAK 221. This finding confirms the importance of compliance with accounting standards in the presentation of transparent and accountable financial statements. Abstrak : Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi atas transaksi dalam mata uang asing dan selisih kurs pada PT Adaro Energy Indonesia Tbk. Permasalahan yang diangkat dalam penelitian ini adalah, apakah perlakuan akuntansi tersebut telah sesuai dengan PSAK 221. Teori yang digunakan dalam penelitian ini berfokus pada prinsip-prinsip akuntansi yang diatur dalam PSAK yang relevan, khususnya dalam konteks pengakuan dan pengukuran kembali transaksi dalam mata uang asing serta dampaknya terhadap laporan keuangan perusahaan. Hasil penelitian menunjukkan bahwa perlakuan akuntansi atas transaksi dalam mata uang asing dan selisih kurs pada laporan keuangan PT Adaro Energy Indonesia Tbk telah sesuai dengan standar akuntansi yang berlaku, yaitu PSAK 221. Temuan ini menegaskan pentingnya kepatuhan terhadap standar akuntansi dalam penyajian laporan keuangan yang transparan dan akuntabel.
Promosi, Pemindahan dan Pemutusan Hubungan Kerja Pendidik atau Tenaga Kependidikan di MTs. Al Barokah Annur Sofyan Sauri; Dwi Ayu Hamdana; Dewi Tria Meilani; Rofiq Hidayat
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 2 (2024): 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.v2i2s.735

Abstract

Abstract : This research aims to analyze the processes of promotion, transfer, and termination of employment (layoffs) for educators and educational staff at MTs. Al Barokah Annur. Using an observational approach and in-depth interviews, the study gathers data from management, educators, and staff to understand the dynamics of human resource management in this educational institution.The findings indicate that promotions at MTs. Al Barokah Annur are based on performance evaluations, experience, and individual contributions to the development of the school. This process is considered transparent; however, there are still challenges in communication between management and staff. Position transfers are often carried out to meet organizational needs and enhance the effectiveness of the teaching team, although some staff feel less involved in the decision-making process.On the other hand, terminations occur due to violations of the code of ethics and institutional policies, as well as unstable financial conditions. The research found that layoffs can negatively impact the morale and motivation of remaining staff, highlighting the need for a more sensitive approach to handling these issues. verall, this study provides a clear picture of human resource management practices at MTs. Al Barokah Annur and emphasizes the importance of fair policies and open communication to minimize conflicts and improve the welfare of educators and staff. Recommendations are also provided for developing more inclusive policies to create a more harmonious work environment. Abstrak : Penelitian ini bertujuan untuk menganalisis proses promosi, pemindahan, dan pemutusan hubungan kerja (PHK) pendidik dan tenaga kependidikan di MTs. Al Barokah Annur. Dengan menggunakan pendekatan observasi dan wawancara mendalam, penelitian ini mengumpulkan data dari manajemen, pendidik, dan Promosi, Pemindahan dan Pemutusan Hubungan Kerja Pendidik atau Tenaga Kependidikan untuk memahami dinamika yang terjadi dalam pengelolaan sumber daya manusia di lembaga pendidikan tersebut. Hasil penelitian menunjukkan bahwa promosi di MTs. Al Barokah Annur didapat berdasarkan evaluasi kinerja, pengalaman, dan kontribusi individu terhadap pengembangan sekolah. Proses ini dianggap transparan, namun masih terdapat tantangan dalam komunikasi antara manajemen dan staf. Pemindahan posisi sering kali dilakukan untuk memenuhi kebutuhan organisasi dan meningkatkan efektivitas tim pengajar, meskipun beberapa staf merasa kurang terlibat dalam proses pengambilan keputusan tersebut. di sisi lain, pemutusan hubungan kerja terjadi akibat pelanggaran kode etik dan kebijakan lembaga, serta kondisi keuangan yang tidak stabil. Penelitian ini menemukan bahwa PHK dapat berdampak negatif pada moral dan motivasi staf yang tersisa, sehingga diperlukan pendekatan yang lebih sensitif dalam menangani masalah ini. Secara keseluruhan, penelitian ini memberikan gambaran yang jelas tentang praktik manajemen sumber daya manusia di MTs. Al Barokah Annur dan menyoroti pentingnya kebijakan yang adil dan komunikasi yang terbuka dalam meminimalkan konflik serta meningkatkan kesejahteraan pendidik dan tenaga kependidikan. Rekomendasi juga diberikan untuk pengembangan kebijakan yang lebih inklusif demi menciptakan lingkungan kerja yang lebih harmonis.  
Analisis Profitabilitas, Likuiditas dan Leverage terhadap Peringkat Obligasi pada Perusahaan Manufaktur di Bursa Efek Indonesia Anwar
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 2 (2024): 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.v2i2s.736

Abstract

Abstract : This study aims to provide empirical evidence on the factors that influence bond rating prediction. The variables in this study consist of profitability, liquidity, and leverage. The sample of this study consists of 5 manufacturing companies listed on the Indonesia Stock Exchange and rated by PT. PEFINDO from 2020-2021. Data collection is done using documentation techniques, including collection techniques by recording and copying financial reports. In this study, the data sources used in data collection include secondary data. The type of data used in this study is secondary data. The results of this study indicate that profitability and liquidity do not affect bond ratings. While leverage in general can be an instrument for predicting a company's bond rating. The results of the study show data on the effect of profitability, liquidity, and leverage on bond ratings that have been discussed in the previous chapter, so the author draws an important conclusion that leverage has a significant effect on bond ratings while profitability and liquidity do not have a significant effect on bond ratings.  Abstrak : Penelitian ini bertujuan untuk memberikan bukti empiris mengenai faktor-faktor yang mempengaruhi prediksi peringkat obligasi. Variabel dalam penelitian ini terdiri dari profitabilitas, likuiditas, dan levarage. Sampel penelitian ini terdiri dari 5 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia dan diperingkat oleh PT. PEFINDO dari tahun 2020-2021. Pengumpulan data digunakan dengan teknik dokumentasi, diantaranya teknik pengumpulan dengan cara pencatatan dan pengopian laporan keuangan. Dalam penelitian ini sumber data yang digunakan dalam pengumpulan data mencakup data sekunder. Jenis data yang digunakan dalam penelitian ini adalah data sekunder. Hasil dari penelitian ini menunjukkan bahwa profitabilitas dan likuiditas tidak berpengaruh terhadap peringkat obligasi. Sedangkan leverage secara umum dapat menjadi instrumen untuk memprediksi peringkat obligasi perusahaan. Hasil penelitian menujukkan data pengaruh profitabilitas, likuiditas, dan leverage terhadap peringkat obligasi yang telah dibahas dari bab sebelumnya, maka penulis menarik kesimpulan penting bahwa leverage berpengaruh signifikan terhadap peringkat obligasi sedangkan profitabilitas dan likuiditas tidak berpengaruh signifikan terhadap peringkat obligasi.
Analisis Perlakuan Aset Tetap PSAP No. 07 Tahun 2010 di Kantor Desa Sumber Makmur Fatimah, Nor Siti; Bandi, Maulida Hirdianti; Nurmalina, Radna
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 2 (2024): 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.v2i2s.780

Abstract

Abstract : This study aims to analyze the treatment of fixed assets in accordance with Government Accounting Standards Statement No. 07 of 2010 concerning assets at Sumber Makmur Village Office, Takisung District. This research was conducted to see the suitability of the application of Government Accounting Standard No. 07 of 2010 in the implementation of village fixed asset management for Fixed Asset Recognition, Measurement, Subsequent Measurement at Initial Valuation, and Recognition of Fixed Assets. The analysis method used is descriptive qualitative. The data used in this study are the Inventory Report (LHI) and the Village Asset Inventory Book for 2021, 2022, and 2023. Data collection techniques are collected through literature study, interviews, and documentation. The results showed that the treatment of PSAP No. 07 of 2010 at Sumber Makmur Village Office was not maximized in its implementation due to a lack of understanding of these accounting standards and difficulties in integrated fixed asset management. So that there is still recognition of assets that are not appropriate, have not depreciated assets, journalized assets after they are obtained, and has not present fixed assets owned in the Village Property Report or Balance Sheet. Abstrak : Penelitian ini bertujuan untuk menganalisis perlakuan aset tetap sesuai dengan Pernyataan Standar Akuntansi Pemerintah No. 07 Tahun 2010 tentang aset pada Kantor Desa Sumber Makmur Kecamatan Takisung. Penelitian ini dilakukan untuk melihat kesesuaian penerapan Standar Akuntansi Pemerintah No. 07 Tahun 2010 dalam pelaksanaan pengelolaan aset tetap desa untuk Pengakuan, Pengukuran, Pengukuran Selanjutnya pada Penilaian Awal, dan Pengakuan Aset Tetap. Metode analisis yang digunakan adalah deskriptif kualitatif. Data yang digunakan dalam penelitian ini adalah Laporan Inventaris (LHI) dan Buku Inventaris Aset Desa tahun 2021, 2022, dan 2023. Teknik pengumpulan data dilakukan melalui studi pustaka, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa perlakuan PSAP No. 07 Tahun 2010 di Kantor Desa Sumber Makmur belum maksimal dalam pelaksanaannya karena kurangnya pemahaman terhadap standar akuntansi tersebut dan kesulitan dalam pengelolaan aset tetap secara terpadu. Sehingga masih terdapat pengakuan aset yang tidak sesuai, belum melakukan penyusutan aset, menjurnal aset setelah diperoleh, dan belum menyajikan aset tetap yang dimiliki dalam Laporan Harta Desa atau Neraca.. 
Determinan Pertumbuhan Ekonomi Provinsi yang Ada di Pulau Sumatera Daffa Muzakki; Imam Kurniawan; Muhammad Ichwan; Muhammad Rifki Surya Pratama; Reno Andrian; Vanessa Septia Putri; M. Zulkarnain
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): 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.v3i1s.848

Abstract

Abstract : The purpose of this study is to identify and analyze the components that influence the economic growth of Sumatra Island. The research method used to identify the components of economic growth in Sumatra Island is a quantitative approach supported by descriptive and inferential analysis. The results show that high unemployment rates and labor participation rates are positively related to economic growth in Sumatra Island. In addition, economic growth in Sumatra Island is also influenced by major sectors such as plantations, mining, and trade. Abstrak :   Tujuan penelitian ini adalah untuk mengidentifikasi dan menganalisis komponen yang memengaruhi pertumbuhan ekonomi Pulau Sumatera. Metode penelitian yang digunakan untuk mengidentifikasi komponen pertumbuhan ekonomi di Pulau Sumatera adalah pendekatan kuantitatif yang didukung oleh analisis deskriptif dan inferensial. Hasil menunjukkan tingkat pengangguran yang tinggi dan tingkat partisipasi tenaga kerja berhubungan positif dengan pertumbuhan ekonomi di Pulau Sumatera. Selain itu, pertumbuhan ekonomi di Pulau Sumatera juga dipengaruhi oleh sektor-sektor utama seperti perkebunan, pertambangan, dan perdagangan.
Pengaruh ROA dan Leverage terhadap Tax Avoidance pada Perusahaan Kosmetik di BEI Tahun 2021-2023 Riska Naila Zulfa; Sulis Setiyaningrum; Nur Khofidotul Khasanah; Ade Gunawan
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): 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.v3i1s.859

Abstract

Abstract : Tax avoidance is one of the important things that can affect financial performance in the company and the company's image before the public. Therefore, the purpose of this study is to examine the effect of ROA and Leverage on tax avoidance. The research uses a quantitative approach. The data source is taken from the financial statements of cosmetic companies listed on the IDX for the period 2021-2023. The results of this study indicate that ROA and Leverage have no effect on Tax Avoidance. Abstrak : Penghindaran pajak (tax avoidance) menjadi salah satu hal penting yang dapat memengaruhi kinerja keuangan dalam perusahaan dan citra perusahaan di hadapan publik.. Oleh karena itu tujuan dari studi ini adalah untuk meneliti pengaruh ROA dan Leverage terhadap tax avoidance. Penelitian menggunakan pendekatan kuantitatif. Sumber data diambil dari laporan keuangan perusahaan kosmetik yang terdaftar di BEI periode 2021-2023. Hasil penelitian ini menunjukan bahwa ROA dan Leverage tidak berpengaruh terhadap Tax Avoidance. 
Faktor - Faktor yang dapat Mempengaruhi Efektivitas Sistem Informasi Akuntansi Fitri Sahidah; Trie Sartika Pratiwi
Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 2 (2024): 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.v2i2s.862

Abstract

Abstract : This research aims to examine the influence of accounting information technology, human resource competence, and user goals on the effectiveness of accounting information systems. The research employs a quantitative method, utilizing primary data obtained through the distribution of questionnaires to permanent employees of PT PLN (Persero) WS2JB who utilize SAP in the financial sector. The sample selection follows a purposive sampling method, with a total of 51 participants. Data analysis is conducted using Statistical Product and Service Solution (SPSS) version 25. The findings of this research indicate that both the use of information technology and human resource competence have a significant impact on the effectiveness of the accounting information system. However, it is noteworthy that user goals do not demonstrate any effect on the effectiveness of the accounting information system. Abstrak : Penelitian ini bertujuan untuk meneliti pengaruh pemanfaatan teknologi informasi akuntansi, kompetensi sumber daya manusia, dan kepuasan pengguna terhadap efektivitas sistem informasi akuntansi. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Jenis data yang digunakan adalah data primer dengan menyebarkan kuisioner kepada karyawan tetap PT PLN (Persero) WS2JB yang menggunakan SAP di bidang keuangan Sampel pada penelitian ini diambil dengan menggunakan metode purposive sampling dengan total sampel sebanyak 51 orang. Teknik analisis data pada penelitian menggunakan Statistical Product and Service Solution (SPSS) versi 25. Penelitian ini menunjukkan bahwa pemanfaatan teknologi informasi dan kompetensi sumber daya manusia mempengaruhi efektivitas sistem informasi akuntasi, sedangkan kepuasan pengguna tidak berpengaruh terhadap efektivitas sistem informasi akuntansi.
Pengaruh Kepemilikan Manajerial, Female CEO, Profitabilitas dan Leverage terhadap Prudence Akuntansi Perusahaan Transportasi dan Logistic di BEI Ludwina Harahap; Rafa Nur Fadhilah
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): 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.v3i1s.897

Abstract

Abstract : This study aims to analyze the effect of managerial ownership, the presence of female CEOs, profitability, and leverage on accounting prudence in transportation and logistics sector companies listed on the Indonesia Stock Exchange (IDX). The research method used is multiple regression with a sample of companies selected based on the purposive sampling method. The results of the study indicate that managerial ownership and leverage have a positive and significant effect on accounting prudence. Meanwhile, profitability has a negative and significant effect on accounting prudence. However, the presence of female CEOs does not have a significant effect on accounting prudence. These findings indicate that more conservative accounting decisions tend to be influenced by managerial interests and the company's funding structure compared to the CEO's gender factor. This study provides implications for stakeholders that the company's ownership structure and funding policies play an important role in the application of more prudent accounting principles to manage financial risk. Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial, keberadaan CEO perempuan (female CEO), profitabilitas, dan leverage terhadap prudensi akuntansi pada perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI). Metode penelitian yang digunakan adalah regresi berganda dengan sampel perusahaan yang dipilih berdasarkan metode purposive sampling. Hasil penelitian menunjukkan bahwa kepemilikan manajerial dan leverage berpengaruh positif dan signifikan terhadap prudensi akuntansi. Sementara itu, profitabilitas memiliki pengaruh negatif dan signifikan terhadap prudensi akuntansi. Namun, keberadaan CEO perempuan tidak berpengaruh signifikan terhadap prudensi akuntansi. Temuan ini menunjukkan bahwa keputusan akuntansi yang lebih konservatif cenderung dipengaruhi oleh kepentingan manajerial dan struktur pendanaan perusahaan dibandingkan dengan faktor gender CEO. Penelitian ini memberikan implikasi bagi pemangku kepentingan bahwa struktur kepemilikan dan kebijakan pendanaan perusahaan memainkan peran penting dalam penerapan prinsip akuntansi yang lebih berhati-hati untuk mengelola risiko keuangan.  
Product Innovation Strategy and Its Influence on Growth of Fast-Moving Consumer Goods Manufacturing Firms in Nairobi County, Kenya Khetia Nidhi Arvind; Francis Kijogi Mutegi
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): 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.v3i2.911

Abstract

Innovation is crucial for the growth of the Fast-Moving Consumer Goods (FMCG) manufacturing sector. This study investigates the impact of various innovation strategies on business performance within FMCG firms in Nairobi County, Kenya. The identified strategies include product innovation, market innovation, technological innovation, and process innovation. The problem addressed is the lack of understanding of how these strategies affect growth indicators such as revenue, market share, and operational efficiency in this region. A descriptive research design was employed. The target population comprised 204 employees from 51 FMCG manufacturing firms in Nairobi County, Kenya. A sample of 182 respondents was surveyed using a structured questionnaire. SPSS was used to analyse the data through descriptive and inferential statistics. The results showed that most of firms did not introduce new products, demonstrating a limited commitment to product innovation. The results revealed that product innovation had a significant influence on growth of fast-moving consumer goods manufacturing firms in Nairobi County, Kenya. The study concludes that product innovation strategy is essential in steering growth of the FMCG manufacturing firms in Nairobi City County, Kenya. It is recommended that the management team in FMCG manufacturing firms have a duty to introduce new products and enhance the existing products as a way of supporting continued growth of their firms. 
Strategic Management Practices and Organizational Performance of Business Process Outsourcing Companies in Nairobi County, Kenya Doris Ndiritu; Anyieni Abel
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): 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.v3i2.931

Abstract

Purpose the study sought to assess the effect of strategic management practices on performance of Business Process Outsourcing entities based in Nairobi County, Kenya. This was motivated by decreasing performance and growth of BPOs, despite the growing demand of outsourced services by local and international corporates. Methodology this study utilized descriptive research design and it targeted 1257 employees drawn from the 118 business process outsourcing companies in Nairobi County. Using sampling formula, the study sampled 113 respondents. A questionnaire was utilized to obtain data, which was analysed using descriptive and inferential statistics. Results, The findings revealed that strategic leadership, strategic planning, resource mobilization, and strategic culture alignment although not effectively upheld by most of the surveyed BPOs were significant in stimulating the performance of the BPOs. Practical Implications for Economic Growth and Development, While it is evident that business process outsourcing is essential in steering growth and efficiency in other sectors, the BPOs have not been performing well, exposing the overall economy as their downfall would see loss of jobs and decline on government revenue. It is therefore essential for the managers of the BPOs to proactively integrate strategic management practices to adequately and rapidly respond to changes external environment thus steering their continued performance.

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