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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 Pemungutan Pajak Bumi dan Bangunan Perkotaan dan Pedesaan (PBB-P2) pada Dinas Pendapatan Daerah (Dispenda) Kota Palembang Eka Febriyani; Sugiharto; Rafi Fadlurahman
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.v3i2.915

Abstract

Abstract : This research was conducted at the Palembang City Regional Revenue service which plays a role in collecting regional taxes for regional infrastructure development. This research discusses the effectiveness and efficiency of the results of Land and Building Tax collection in Palembang City so that the main target that has been set is achieved. In additional, the efficiency obtained has shows that in collection activities, costs can be minimized perhaps from existing regulations. In this study, the method is quantitative descriptive analysis, this is intended to provide an overview of the results of the development of land and building taxes while the data used is secondary data. For data collection techniques in writing this thesis using interview and documentation methods. The conclusion from the results of the analysis carried out is that the target effectiveness of the results of land and building tax collection for three years, namely 2020 to 2022, is quite effective, but three needs to be an increase in performance and utilization of existing resources to increase tax revenues, while the increase in the efficiency of tax collection from 2020 to 2022 has been efficient, this is expected to be maintained and further improved in tax collection activities that do not exceed to provisions. Abstrak : Penelitian ini dilaksanakan di Dinas Pendapatan Daerah Kota Palembang yang berperan dalam pemungutan pajak daerah untuk pembangunan infrastruktur daerah. Penelitian ini membahas tentang efektivitas dan efisiensi hasil pemungutan Pajak Bumi dan Bangunan di Kota Palembang sehingga dengan pencapaian target pokok yang ditetapkan. Selain itu, efisiensi yang didapat telah menunjukkan bahwa dalam kegiatan pemungutan, biaya dapat ditekan seminimal mungkin dari ketetapan yang telah ada. Dalam penelitian ini, metode yang digunakan adalah analisis deskriptif kuantitatif, ini dimaksudkan untuk untuk memberikan gambaran tentang hasil perkembangan pajak bumi dan bangunan sedangkan data yang digunakan adalah data sekunder. Untuk teknik pengumpulan data dalam penulisan skripsi ini menggunakan metode wawancara dan dokumentasi. Adapun kesimpulan dari hasil analisa yang dilakukan diketahui bahwa target efektivitas dari hasil pemungutan pajak bumi dan bangunan untuk tiga tahun yaitu tahun 2020 sampai tahun 2022 cukup efektif tetapi perlu adanya peningkatan kinerja dan pemanfaatan sumber daya yang ada untuk meningkatkan perolehan pajak pajak sedangkan peningkatan efisiensi pemungutan pajak tahun 2020 sampai tahun 2022 telah efisien, hal ini diharapkan dapat dipertahankan serta lebih ditingkatkan dalam kegiatan pemungutan pajak yang tidak melebihi ketetapan 
Evaluation of Budget Realization in The Financial Statements of Bambalamotu Sub-District Based on PSAP No. 02 Shakira, Iin; Usman, Ernawaty; Sugianto; Jamaluddin
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.v3i2.944

Abstract

This study aims to examine the budget realization in the financial reports of Bambalamotu Sub-district against the implementation of Government Accounting Standards Statement (PSAP) No. 02. From the analysis, it is seen that even though not all of the items that are needed in PSAP No. 02 are presented-such as revenues, transfers, and net financing-the report preparation has been adapted to the actual fiscal situation of the area and still accommodates the principles of transparency and accountability. These modifications illustrate the necessity for contextualized and flexible application of accounting standards, specifically in areas of weak fiscal capacity. This research also constructs further the importance of the computerized system support for financial reporting but clarified that inadequate human resources continue to be the primary constraint in maximizing the system. The findings' implications assure that reporting that is customized according to local requirements and capacity can continue to be effective in the fulfillment of public accountability goals. The research is limited in the sense of having narrow geographical coverage and sparse primary data.
Persepsi Mahasiswa Program Studi Akuntansi di Universitas Sriwijaya terhadap Kenaikan Tarif Pajak Pertambahan Nilai (PPN) Sherliana Octavia; Elisabeth Felicia; Sri Handayani
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.v3i2.952

Abstract

Abstract : Value Added Tax (VAT) is one of the taxes imposed on the consumption of goods and services in Indonesia. This study aims to study the perception of accounting students at Sriwijaya University towards the increase in Value Added Tax (VAT) rates. This study uses a quantitative method with research data obtained through a survey. The research sample was active accounting students at Sriwijaya University. The data analysis technique used was descriptive statistics where this analysis technique only provides a general description of the phenomenon that occurs without drawing conclusions from the phenomenon. The result of the study showed that the majority of students 97,5%, were aware of the increase in VAT through the use of social media as a source of information. The majority of students also stated that the price of consumption of goods and services increased due to the increase in VAT which resulted in an increase in their personal expenses, requiring students to change their lifestyles in order to adapt to the changes that occur by reducing buying food/drinks outside. Abstrak : Pajak Pertambahan Nilai (PPN) merupakan salah satu pajak yang dikenakan atas konsumsi barang dan jasa di Indonesia. Penelitia ini bertujuan untuk mempelajari persepsi mahasiswa program studi akuntansi di Universitas Sriwijaya terhadap kenaikan tarif Pajak Pertambahan Nilai (PPN). Penelitian ini menggunakn metode kuantitatif dengan dengan data penelitian yang diperoleh melalui survei. Sampel penelitian adalah mahasiswa aktif program studi akuntansi di Universitas Sriwijaya. Teknik analisis data yaitu statistic deskriptif yang dimana teknik ini hanya memberikan gambaran umum terhadap fenomena yang dibahas tanpa menarik kesimpulan atas fenomena tersebut. Hasil penelitian menunjukkan bahwa mayoritas mahasiswa  sebesar 97,5% mengetahui adanya kenaikan PPN melalui media sosial sebagai sumber informasi, dan juga mayoritas mahasiswa menyatakan bahwa harga konsumsi barang dan jasa meningkat karena adanya kenaikan PPN yang mengakibatkan meningkatnya pengeluaran pribadi mereka sehingga mengahruskan mereka untuk menyesuaikan diri tergadap perubahan yang terjadi dengan mengurangi pembelian makanan/minuman di luar. 
Analisis Ekonomi-Hukum Terhadap Larangan Impor Barang Bekas (Thrifting) dan Dampaknya Terhadap UMKM Daniela Marito Br Tambunan; Dini Manurung; Sri Handayani
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.v3i2.967

Abstract

Abstract : Thrifting phenomenon has become a trend in Indonesia. Thrifting is an activity of buying second-hand or used goods that are sold at relatively cheap prices. This study was conducted to analyze Thrifting with the import ban policy and its impact on MSMEs in Indonesia. This study uses a literature study method involving a literature review. The results of the study are seen from the low price of imported goods (Thrifting) compared to the price of local goods, this directly affects the local market which is unable to compete with the price of imported goods. The government prohibits the import of used goods which aims to protect the community in terms of health and also to protect the local industry from the onslaught of imported used goods. However, even though the government has set a ban on the import of used goods, the smuggling of these goods is still ongoing. Abstrak : Fenomena Thrifting telah menjadi tren di Indonesia. Thrifting merupakan kegiatan membeli barang second atau bekas yang di jual dengan harga relatif murah. Penelitian ini dilakukan untuk menganalisis Thrifting dengan kebijakan larangan impor dan dampak nya terhadap UMKM di Indonesia. Penelitian ini menggunakan metode studi literatur yang melibatkan tinjauan Pustaka. Hasil penelitian dilihat dari rendahnya harga barang impor (Thrifting) disbanding harga barang lokal, hal ini secara langsung mempengaruhi pasar lokal yang tidak mampu bersaing dengan harga barang impor. Pemerintah melarangan adanya impor barang bekas yang bertujuan untuk melindungi Masyarakat dari segi Kesehatan dan juga untuk melindungi industri lokal dari gempuran barang bekas impor. Namum meskipun pemerintah telah menetapkan larangan impor barang bekas penyelundupan barang ini masih berlangsung.
Implikasi Hukum Bisnis Atas Pelanggaran Hak Cipta Penggunaan Foto Produk Tanpa Izin di Marketplace Digital Sesilia Faustin Alisa Purwantoro; Chintya Inayah; Sri Handayani
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.v3i2.968

Abstract

Abstract : Product photography serves as the first visual impression and holds significant importance. This study examines the legal protection, causes, and resolution efforts regarding the unauthorized use of product photography on online shopping platforms. Using a qualitative approach through literature study (library research), the findings show that protection can be implemented through preventive measures such as copyright registration and repressive measures, including both litigation and non-litigation mechanisms. Applicable sanctions include civil compensation (Articles 95–99 of the Copyright Law), imprisonment and/or fines (Article 113 of the Copyright Law), as well as administrative penalties in accordance with Government Regulation Number 80 of 2019 concerning Trade through Electronic Systems, such as business license revocation and cessation of business operations. The increasing cases of product photo theft are driven by low copyright awareness, the absence of a dedicated Collective Management Organization for photography, and limited public outreach. It is recommended that the government enhance copyright education, strengthen inter-agency coordination, and encourage proactive efforts from business actors as an integrated approach to effectively ensure the protection of product photography works. Abstrak : Foto produk merupakan kesan pertama yang dilihat dan menjadi sangat penting. Penelitian ini mengkaji perlindungan hukum, penyebab, dan upaya penyelesaian atas penggunaan fotografi produk pada platform online shop tanpa izin. Melalui metode pendekatan kualitatif dengan metode studi literature (library research), ditemukan bahwa perlindungan dapat melalui tindakan preventif seperti pendaftaran hak cipta dan perlindungan represif meliputi mekanisme litigasi dan non litigasi. Sanksi yang diterapkan meliputi ganti rugi atas dasar hukum perdata (Pasal 95–99 UUHC), pidana penjara dan/atau denda (Pasal 113 UUHC), serta sanksi administratif sesuai Peraturan Pemerintah Nomor 80 Tahun 2019 tentang Perdagangan Melalui Sistem Elektronik seperti dilakukan pencabutan izin usaha dan penghentian kegiatan usaha. Maraknya pencurian foto produk dikarenakan rendahnya kesadaran hak cipta, belum adanya Lembaga Manajemen Kolektif khusus fotografi, dan minimnya sosialisasi. Disarankan peningkatan edukasi hak cipta oleh pemerintah, penguatan koordinasi antar-instansi, serta langkah proaktif pelaku usaha sebagai upaya terpadu menjamin perlindungan karya fotografi produk secara efektif.
Analysis Of Swiftlet Farming Income In Improving The Community’s Economy Of Parisan Agung Village Dampelas, Donggala Regency Wahyuni; Rahma Masdar; Abdul Kahar; Mustamin
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.v3i2.970

Abstract

Indonesia is a country with abundant biological resources. If managed appropriately. One of the potential biological natural resources is the swallow, which can provide great benefits, both ecologically and economically. In Parisan Agung Village, Dampelas District, Donggala Regency is one of the places that produce swallow nests which are quite numerous. There are approximately 40 houses that have swallow buildings. The purpose of this study is to understand how the swallow's nest business can contribute to increasing the income of the people of Parisan Agung Village, Dampelas District, Donggala Regency. The method used is a descriptive modus operative of qualitative data presented in the form of revenue data obtained from companies engaged in the swallow's nest business. Revenue in the swallow's nest business amounted to IDR 6,032,500,000 and total expenses incurred were IDR 5,531,300,000 and business results received amounted to IDR 501,200,000. The swallow business in Parisan Agung Village, Dampelas District, Donggala Regency can improve the community's economy and be profitable.
Sustainability in Palm Waste Management: Land Application Systems in a Quadruple Bottom Line Perspective Kawile, Tirza Fitriani; Jurana; Zahra, Femilia; Mustamin
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.v3i2.1020

Abstract

The study focuses on the description of the implementation of the land application system on the sustainability of palm oil liquid waste management. The application of qualitative descriptive methods is the method used to analyze data obtained from interviews, observations and documentation. The results of the study indicate that the Land Application System is the Company's Driving Wheel in Carrying Out Sustainability in Palm Oil Liquid Waste Processing, the Quadruple Bottom Line Perspective coherently explains Processing activities starting from the Economic Perspective in Efficient Budget, the Environmental Perspective explains the Company's Concern in Minimizing environmental effects, the Social Perspective supports the empowerment of the surrounding Community, and the Governance Perspective ensures the implementation of operational standards based on government policies and encourages companies to move towards sustainability.
Prosedur Pembiayaan Cicil Emas pada Bank Syariah Indonesia (BSI) : Kajian Mekanisme dan Implementasinya Eva Simah Bengi; Yolanda Salsabila Balkis; Rapika Dewi; Gadis Ananda .S.; Husni kamal
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.v3i2.1055

Abstract

Abstract : This study aims to examine the procedures of gold installment financing at Bank Syariah Indonesia (BSI) and evaluate its compliance with Islamic economic principles. The gold installment product is a form of Islamic financing that allows customers to gradually own gold through murabahah (cost-plus sale) and rahn (collateral) contracts. This research employs a descriptive qualitative method using a library research approach, based on literature sources such as academic journals, books, OJK regulations, and fatwas issued by the National Sharia Council (DSN-MUI). The findings show that BSI implements a structured financing procedure, from application to repayment, with contracts ensuring the transaction is free from riba (usury) and in accordance with sharia guidelines. The scheme emphasizes transparency, fixed pricing, and gold security through a safekeeping system. However, public understanding of this concept remains limited, often resulting in misconceptions about Islamic installment systems. Therefore, improving Islamic financial literacy is crucial to optimizing the use of such products. This study is expected to contribute to the development of a fair, transparent, and sustainable Islamic financial system. Abstrak : Penelitian ini bertujuan untuk mengkaji prosedur pembiayaan cicil emas pada Bank Syariah Indonesia (BSI) serta menilai kesesuaiannya dengan prinsip-prinsip ekonomi Islam. Produk cicil emas merupakan salah satu inovasi pembiayaan syariah yang memungkinkan nasabah memiliki emas secara bertahap melalui akad murabahah dan rahn. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan studi kepustakaan (library research), yang didasarkan pada sumber-sumber literatur seperti jurnal, buku ilmiah, regulasi OJK, serta fatwa DSN-MUI. Hasil penelitian menunjukkan bahwa prosedur pembiayaan cicil emas BSI dilakukan secara sistematis, dimulai dari pengajuan hingga pelunasan, dengan akad yang menjamin transaksi bebas dari unsur riba dan sesuai dengan ketentuan syariah. Skema ini juga mengedepankan transparansi, kepastian harga, serta keamanan emas melalui sistem penitipan. Meskipun demikian, pemahaman masyarakat terhadap konsep ini masih terbatas, yang menyebabkan persepsi keliru terhadap sistem cicilan syariah. Oleh karena itu, peningkatan literasi keuangan syariah menjadi kunci dalam mengoptimalkan pemanfaatan produk ini. Kajian ini diharapkan memberikan kontribusi bagi pengembangan sistem keuangan syariah yang adil, transparan, dan berkelanjutan.
Peran Kode Etik Profesi Akuntan dalam Skandal Keuangan Global : Studi Pustaka Riska Naila Zulfa; Wafik Rofilah; Arsen Adhita Sendi; Lindi Sestia Farba; Dwi Novaria Misidawati
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.v3i2.1068

Abstract

Abstract : Professional accounting ethics is the application of ethics and morality to accounting practices. However, there are still many violations of the professional code of ethics for accountants, both domestically and internationally. This study was conducted with the aim of providing a comprehensive analysis of the role of accounting ethics in preventing or uncovering global financial scandals. The method used was a literature review. The results of the analysis indicate that ethics serve as a barrier to prevent financial scandals and the misuse of financial information through basic principles such as integrity, objectivity, competence and prudence, confidentiality, and professionalism. Abstrak : Etika profesi akuntansi merupakan aplikasi dari etika dan moralitas ke dalam praktik-praktik akuntansi. Namun, masih banyak terjadi pelanggaran kode etik profesi akuntan, baik di dalam negeri maupun di luar negeri. Penelitian ini dilakukan dengan tujuan untuk memberikan analisis komprehensif tentang peran kode etik akuntansi dalam mencegah atau mengungkap skandal keuangan global. Metode yang digunakan adalah studi pustaka. Hasil telaah menunjukan bahwa kode etik berfungsi sebagai benteng pencegah terjadinya skandal keuangan dan penyalahgunaan informasi keuangan melalui prinsip-prinsip dasar seperti integritas, objektivitas, kompetensi dan kehati hatian, kerahasiaan, serta profesionalisme.
Faktor-Faktor Audit Delay pada Perusahaan Tekstil dan Garmen di BEI 2019 – 2021 Hesti Dina Sulistyoningsih; Hetty Muniroh
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.v3i2.1086

Abstract

Abstract : The purpose of this study is to provide information on the causes of audit delays in textile and garment companies which are influenced by factors of audit opinion, profitability, solvency, and company age. This study involves audit delay variables as dependent variables and independent variables which include audit opinion, profitability, solvency and company age. The type of study data is in the form of indirect data with data collection methods in the form of documentation. Data acquisition comes from the official IDX website, namely the website www.idx.com. The population in this study involved 22 textile and garment businesses listed on the IDX during the period 2019 to 2021. The use of sampling techniques in this study in the form of certain criteria until 10 companies were obtained with three years of observation as the final sample, so that the number of observations obtained was 30 data. Multiple linear regression analysis was used as a data analysis technique. This investigation provides findings where audit opinion, profitability, solvency do not have a significant impact on audit delay while business age does not negatively impact audit delay. Abstrak : Tujuan dari penelitian ini adalah untuk memberikan informasi mengenai penyebab audit delay pada perusahaan tekstil dan garmen yang dipengaruhi oleh faktor opini audit, profitabilitas, solvabilitas, dan umur perusahaan. Penelitian ini melibatkan variabel audit delay sebagai variabel dependen dan variabel independen yang meliputi opini audit, profitabilitas, solvabilitas dan umur perusahaan. Jenis data penelitian berupa data tidak langsung dengan metode pengumpulan data berupa dokumentasi. Perolehan data berasal dari situs resmi BEI yaitu situs www.idx.com. Populasi dalam penelitian ini melibatkan 22 perusahaan tekstil dan garmen yang terdaftar di BEI selama periode 2019 sampai dengan 2021. Penggunaan teknik sampling dalam penelitian ini berupa kriteria tertentu hingga diperoleh 10 perusahaan dengan tiga tahun pengamatan sebagai sampel akhir, sehingga jumlah observasi yang diperoleh sebanyak 30 data. Analisis regresi linier berganda digunakan sebagai teknik analisis data. Penelitian ini memberikan temuan dimana opini audit, profitabilitas, solvabilitas tidak memiliki pengaruh yang signifikan terhadap audit delay sedangkan umur perusahaan tidak memiliki pengaruh negatif terhadap audit delay. 

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