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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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Pengaruh Produk Domestik Bruto Sektor Industri dan Sektor Jasa terhadap Pertumbuhan Ekonomi Indonesia Pratama, Rayhan Witra; Syukron Saputra; Randa Gustiawan
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): 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.v4i1.1538

Abstract

Abstract : This study aims to analyze the effect of Gross Domestic Product (GDP) from the industrial sector and the services sector on Indonesia’s economic growth over the period 2000–2024. The study uses secondary data obtained from official publications of Statistics Indonesia (BPS). The industrial sector represents the secondary sector, while the services sector represents the tertiary sector, both of which play a dominant role in the national economic structure. The analytical method employed is multiple linear regression using EViews 13 software. The dependent variable is the national economic growth rate, while the independent variables are GDP of the industrial sector and GDP of the services sector. The analysis examines both the simultaneous and partial effects of these sectors on economic growth and tests the significance of the relationships using t-tests, F-tests, and the coefficient of determination (R²), along with model validation through classical assumption tests. The results indicate that (1) GDP of the industrial sector and the services sector has a positive and significant effect on Indonesia’s economic growth. (2) The services sector shows a more dominant influence than the industrial sector, reflecting a structural shift toward a tertiary-based economy oriented toward productivity and innovation. The study concludes that increasing the contribution of the services sector alongside strengthening the industrial sector is simultaneously required to sustain national economic growth. Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh Produk Domestik Bruto (PDB) sektor industri dan sektor jasa terhadap pertumbuhan ekonomi Indonesia periode tahun 2000 hingga tahun 2024. Penelitian ini menggunakan data sekunder yang diperoleh dari publikasi resmi Badan Pusat Statistik (BPS). Sektor industri mewakili sektor sekunder, sedangkan sektor jasa mewakili sektor tersier yang masing-masing memiliki dominasi terhadap struktur ekonomi nasional. Metode analisis yang digunakan adalah regresi linier berganda dengan alat bantu perangkat lunak EViews 13. Variabel dependen dalam penelitian ini adalah laju pertumbuhan ekonomi nasional, sedangkan variabel independennya adalah nilai PDB sektor industri dan sektor jasa. Analisis dilakukan untuk mengetahui pengaruh simultan dan parsial dari kedua sektor terhadap pertumbuhan ekonomi serta menguji signifikansi hubungan antar variabel melalui uji t, uji F, dan koefisien determinasi (R²) serta validasi model dengan uji asumsi klasik. Hasil penelitian menunjukkan bahwa (1) PDB sektor industri dan sektor jasa berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi Indonesia. (2) Sektor jasa memiliki pengaruh yang lebih dominan dibandingkan sektor industri, mencerminkan pergeseran struktur ekonomi menuju sektor tersier yang berorientasi pada produktivitas dan inovasi. Penelitian ini menyimpulkan bahwa peningkatan kontribusi sektor jasa dan penguatan sektor industri secara simultan diperlukan untuk menjaga keberlanjutan pertumbuhan ekonomi nasional.
Pengaruh Kompensasi Finansial dan Non Finansial terhadap Kepuasan Kerja Pegawai (Studi Kasus pada Kecamatan Alang-Alang Lebar Palembang) Dita Marisa Putri; Dimas Pratama Putra
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): 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.v4i1.1549

Abstract

Abstract : The Effect of Financial Compensation and Non-Financial Compensation on Employee Job Satisfaction in Alang-alang Lebar District of Palembang. Without human factors, all company resources cannot be utilized and managed properly. One way to achieve this is the provision of compensation or compensation that can affect employee job satisfaction. The purpose of this study was to determine the effect of financial compensation and non-financial compensation on employee job satisfaction in the Alang-alang Lebar District of Palembang. Data collection was carried out with a questionnaire distributed to 37 permanent employees of Alang-alang Lebar Palembang District. This study uses multiple linear regression analysis and statistical hypothesis testing (F test and t test). The results of multiple linear regression analysis showed the equation of the model Y = 3.501 + 0.580 X1 + 0.314 X2 + e, which means the regression coefficient of financial compensation and non-financial compensation variables is positive, meaning there is a positive relationship between non-financial compensation and job satisfaction. F test results show that there is a significant influence simultaneously financial compensation and non-financial compensation to employee job satisfaction. This was obtained from the Sig. F <Sig α (0,000 <0.05). T test results indicate that partially there is a significant influence of financial compensation on job satisfaction obtained from the Sig. t <Sig α (0,000 <0.05). And partially there is a significant effect of non-financial compensation on job satisfaction obtained from the value of Sig. t <Sig α (0.004 <0.05).  
Perbandingan Beban Pajak PPh Pasal 21 Sebelum dan Sesudah Implementasi TER sebagai Strategi Efisiensi Pajak pada PT Belibis Muda Perkasa Dimas Walisi Adi Guna; M. Orba Kurniawan; Welly; Mizan; Rendra Bhakti
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): 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.v4i1.1556

Abstract

Abstract : This research aims to analyze the differences in the calculation of Income Tax (PPh) Article 21 before and after the implementation of the Average Effective Rate (TER) at PT. Belibis Muda Perkasa, as well as its impact on the company’s tax burden. The research method used is descriptive quantitative with secondary data in the form of payroll reports and the calculation of PPh Article 21 for permanent employees in 2024. The calculation before the implementation of TER was carried out using the net method, while after the implementation it used the effective rate according to PMK No. 168/PMK.010/2023. The results of the study show that the implementation of TER simplifies the calculation process of PPh Article 21 and can reduce the company’s tax burden compared to the previous method. This reduction occurs due to the adjustment of the effective rate that takes into account the total annual income. These findings are expected to serve as a reference for companies in improving the efficiency of tax obligation management. Abstrak : Penelitian ini bertujuan untuk menganalisis perbedaan perhitungan Pajak Penghasilan (PPh) Pasal 21 sebelum dan setelah penerapan Tarif Efektif Rata-Rata (TER) di PT. Belibis Muda Perkasa, serta dampaknya terhadap beban pajak perusahaan. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan data sekunder berupa laporan penggajian dan perhitungan PPh Pasal 21 untuk karyawan tetap pada tahun 2024. Perhitungan sebelum penerapan TER dilakukan dengan metode neto, sedangkan setelah penerapan menggunakan tarif efektif sesuai dengan PMK No. 168/PMK.010/2023. Hasil penelitian menunjukkan bahwa penerapan TER menyederhanakan proses perhitungan PPh Pasal 21 dan dapat mengurangi beban pajak perusahaan dibandingkan dengan metode sebelumnya. Pengurangan ini terjadi karena penyesuaian tarif efektif yang memperhitungkan total pendapatan tahunan. Temuan ini diharapkan dapat menjadi referensi bagi perusahaan dalam meningkatkan efisiensi pengelolaan kewajiban pajak.
Pengaruh Pembelian Implusif, Atmosfir Toko dan Kelompok Acuan terhadap Keputusan Pembelian di Toko Serba 35 Ribu Jalur 17 Baidowie Abdhie; Ulil Amri; Rudi Chairudin; Wahir Hasan
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): 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.v4i1.1561

Abstract

Abstract : This study aims to determine the effect of impulsive buying, store atmosphere, and reference groups on consumer purchasing decisions at Toko Serba 35 Ribu Jalur 17. This store is a retail store that sells various household needs at a uniform price of IDR 35,000 per item. The phenomenon of high impulsive buying in this store is the main background for conducting this research, especially on weekends and holidays, which is triggered by the comfortable store atmosphere and the influence of close people. The results show that simultaneously, impulsive buying, store atmosphere, and reference groups have a significant effect on purchasing decisions. Partially, the three independent variables also have a significant influence on consumer purchasing decisions. This finding implies that store management can increase consumer purchasing decisions by creating a pleasant shopping atmosphere and paying attention to the role of reference groups in influencing consumer behavior. The coefficient of determination (R²) of 71% shows that the decision to make a purchase can be explained by the three variables studied. The remaining 29% is influenced by other factors not analyzed in this study. The regression analysis results in the following regression equation: Y = 4.495 + 0.003 X1 + 0.830 X2 + 0.072 X3, where X1 refers to impulsive buying, X2 store atmosphere, and X3 reference groups. Abstrak : Penelitian ini bertujuan untuk mengetahui pengaruh pembelian impulsif, atmosfer toko, dan kelompok acuan terhadap keputusan pembelian konsumen di Toko Serba 35 Ribu Jalur 17. Toko ini merupakan toko ritel yang menjual berbagai kebutuhan rumah tangga dengan harga seragam sebesar Rp35.000 per item. Fenomena pembelian impulsif yang tinggi di toko ini menjadi latar belakang utama dilakukannya penelitian, khususnya pada akhir pekan dan hari libur, yang dipicu oleh suasana toko yang nyaman dan pengaruh dari orang terdekat. Hasil penelitian menunjukkan bahwa secara simultan pembelian impulsif, atmosfer toko, dan kelompok acuan berpengaruh signifikan terhadap keputusan pembelian. Secara parsial, ketiga variabel independen tersebut juga memiliki pengaruh signifikan terhadap keputusan pembelian konsumen. Temuan ini memberikan implikasi bahwa manajemen toko dapat meningkatkan keputusan pembelian konsumen dengan menciptakan atmosfer belanja yang menyenangkan dan memperhatikan peran kelompok acuan dalam mempengaruhi perilaku konsumen. Koefisien determinasi (R²) sebesar 71% menunjukkan bahwa keputusan untuk menggunakan pembelian dapat dijelaskan oleh ketiga variabel yang diteliti. Sisa sebesar 29% dipengaruhi oleh faktor-faktor lain yang tidak dianalisis dalam penelitian ini. Hasil analisis regresi menghasilkan persamaan regresi sebagai berikut : Y = 4,495 + 0,003 X1 + 0,830 X2 + 0,072 X3 di mana x1 merujuk pada pembelian implusif, x2 atmosfer toko, dan x3 kelompok acuan.
Pengaruh Produk dan Proses Terhadap Keputusan Pembelian pada E-Commerce di Kecamatan Tanjung Batu Anis Zahira; Nadia Afrilliana
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 1 (2026): 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.v4i1.1568

Abstract

This study aims to determine 1. The Influence of Products and Processes on Purchasing Decisions on Bukalapak E-Commerce in Tanjung Batu District, Ogan Ilir Regency. 2. The Influence of Products on Purchasing Decisions on Bukalapak E-Commerce in Tanjung Batu District, Ogan Ilir Regency. 3. The Influence of Processes on Purchasing Decisions on Bukalapak E-Commerce in Tanjung Batu District, Ogan Ilir Regency. This type of research is Associative, using the variables Purchase Decision (Y), Product (X1), and Process (X2). The number of samples in this study was 100 respondents taken by Purposive Sampling. The data used are primary and secondary data with data collection methods using questionnaires. The analysis techniques used are Multiple Linear Regression Analysis, F Test and t Test, and Coefficient of Determination. The results of the f test together show that Products and Processes simultaneously have a significant influence on Purchasing Decisions on Bukalapak e-commerce in Tanjung Batu District, Ogan Ilir Regency. Meanwhile, in the partial t-test, Product has a significant influence on Purchasing Decisions, and Process has a significant influence on Purchasing Decisions.

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