cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Magfiroh
Contact Email
dokicti@gmail.com
Phone
+6285288852893
Journal Mail Official
dokicti@gmail.com
Editorial Address
Perumahan Surya Alam 8 Blok A No. 15 Jl. Masjid Jami, Talang Jambe, Kec. Sukarami, Kota Palembang, Sumatera Selatan 30961
Location
Kota palembang,
Sumatera selatan
INDONESIA
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 208 Documents
 17   18   19   20   21 
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.
Pengaruh Kesadaran Wajib Pajak, Sistem Pembayaran dan Pendapatan terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan di Kota Madiun Wulan Intan Sari; Nova Maulud Widodo; Hamim Thohari
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.v4i1.1163

Abstract

Abstract : The acceptance of land and building tax in Madiun City has experienced fluctuations from year to year, caused by a lack of taxpayer awareness, the available payment systems, and the income received. This study aims to examine whether there is an influence of taxpayer awareness, payment systems, and income on the compliance of land and building taxpayers both partially and simultaneously. The method used is a quantitative method with an associative approach. The population in this study consists of land and building taxpayers in 2024 totaling 59.212 taxpayers. The sampling techniques employed is purposive sampling, resulting in 270 respondents. The research data is sourced from questionnaires distributed to respondents. Data analysis uses SPSS 22, specifically multiple linear regreesion analysis. The results of this study indicate that partially taxpayer awareness and income have a positive effect on land and building taxpayer compliance. However, the payment system does not affect the compliance of land and building taxpayers. Simultaneously, taxpayer awareness, the payment system, and income affect the compliance of land and bulding taxpayers. Abstrak : Penerimaan pajak bumi dan bangunan di Kota Madiun telah mengalami fluktuasi dari tahun ke tahun yang disebabkan oleh kurangnya kesadaran wajib pajak, sistem pembayaran, dan pendapatan yang diterima. Penelitian ini bertujuan untuk menguji ada atau tidaknya pengaruh kesadaran wajib pajak, sistem pembayaran, dan pendapatan terhadap kepatuhan wajib pajak bumi dan bangunan baik secara parsial dan simultan. Metode yang digunakan adalah metode kuantitatif dengan pendekatan asosiatif. Populasi dalam penelitian ini adalah wajib pajak bumi dan bangunan tahun 2924 berjumlah 59.212 wajib pajak. Teknik pengambilan sampel menggunakan purposive sampling diperoleh 270 responden. Data penelitian bersumber dari kuesioner yang dibagikan kepada responden. Analisis data menggunakan SPSS 22 yaitu analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa secara parsial kesadaran wajib pajak dan pendapatan berpengaruh positif terhadap kepatuhan wajib pajak bumi dan bangunan. Namun, sistem pembayaran tidak berpengaruh terhadap kepatuhan wajib pajak bumi dan bangunan. Secara simultan kesadaran wajib pajak, sistem pembayaran, dan pendapatan berpengaruh terhadap kepatuhan wajib pajak bumi dan bangunan.
Pengaruh Perencanaan Pajak, Corporate Social Responsibility (CSR) dan Tingkat Likuiditas terhadap Nilai Perusahaan Telekomunikasi yang Terdaftar di BEI Tahun 2020-2024 Ahmad Lazuardi Firdaus; Qimyatussa’adah; Hamim Tohari
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.v4i1.1198

Abstract

Abstract : This study aims to analyze the effect of tax planning, Corporate Social Responsibility (CSR), and liquidity on firm value in the telecommunications sector listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Firm value is measured using the Price to Book Value (PBV) ratio. The research applies a descriptive quantitative approach with multiple linear regression analysis and classical assumption tests. The data used are secondary data obtained through documentation methods, including annual reports, sustainability reports, and the official IDX website (Sugiyono, 2019). The population includes all telecommunication companies listed on the IDX, with purposive sampling resulting in 20 companies as the sample over five years, yielding a total of 100 observations. The results show that tax planning has no significant effect on firm value, CSR has a significant negative effect, and liquidity has a significant positive effect. These findings indicate that the effectiveness of CSR implementation and liquidity management should be considered in efforts to improve firm value. This research is expected to serve as a reference for company management, investors, and policymakers in formulating more optimal financial strategies. Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh perencanaan pajak, Corporate Social Responsibility (CSR), dan tingkat likuiditas terhadap nilai perusahaan pada sektor telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2020–2024. Nilai perusahaan diukur menggunakan Price to Book Value (PBV). Penelitian ini menggunakan pendekatan deskriptif kuantitatif dengan analisis regresi linier berganda dan uji asumsi klasik. Data yang digunakan merupakan data sekunder yang diperoleh melalui metode dokumentasi, yaitu dari laporan tahunan dan laporan keberlanjutan perusahaan, serta situs resmi BEI (Sugiyono, 2019). Populasi dalam penelitian ini adalah seluruh perusahaan sektor telekomunikasi yang terdaftar di BEI, dengan teknik purposive sampling dan diperoleh 20 perusahaan sebagai sampel selama lima tahun, menghasilkan total 100 data observasi. Hasil penelitian menunjukkan bahwa perencanaan pajak tidak berpengaruh signifikan terhadap nilai perusahaan, CSR berpengaruh negatif signifikan, dan likuiditas berpengaruh positif signifikan. Temuan ini menunjukkan bahwa efektivitas CSR dan pengelolaan likuiditas perlu diperhatikan dalam upaya meningkatkan nilai perusahaan. Penelitian ini diharapkan menjadi referensi bagi manajemen, investor, dan pembuat kebijakan dalam merumuskan strategi keuangan yang lebih optimal.
Pengaruh Indeks Kompleksitas Ekonomi terhadap Ketimpangan Pendapatan di Negara-Negara ASEAN Wicaksana, Alvina Zahra; Vika Annisa Qurrata; Thomas Soseco
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.v4i1.1406

Abstract

Income inequality is an economic problem that still exists in various countries due to uneven income distribution. ASEAN is an organization for cooperation among Southeast Asian countries where, in terms of economic growth, each country has significant differences. In addition, in terms of trade balance, Singapore has the highest trade value, while Indonesia, Malaysia, and Thailand have trade deficits. Of course, there are many other factors that illustrate inequality in ASEAN countries, such as foreign investment, economic complexity index, and unemployment rates. Based on the results of the study, GDP per capita has a positive and significant effect on income inequality, foreign investment (FDI) has a significant and negative effect on income inequality, the economic complexity index has no significant effect and a negative effect on income inequality, and unemployment has a significant and positive effect on income inequality. Abstrak  Ketimpangan pendapatan merupakan masalah ekonomi yang masih terjadi di berbagai negara akibat distribusi pendapatan yang tidak merata. ASEAN merupakan organisasi Kerjasama antar negara Asia Tenggara dimana melihat dari pertumbuhan ekonomi setiap negara memiliki perbedaan yang cukup signifikan, selain itu dilihat dari neraca perdagangan dimana Singapura memiliki nilai perdagangan tertinggi, sedangkan Indonesia, Malaysia, dan Thailand mengalami defisit perdangan. Tentunya masih banyak faktor lain yang menggambarkan ketimpangan di negara-negara ASEAN seperti, investasi luar negeri, indeks kompleksitas ekonomi, dan tingkat pengangguran. Sehingga perlu untuk menganalisis faktor-faktor yang mempengaruhi ketimpangan pendapatan di ASEAN. Berdasarkan hasil penelitian PDB per kapita berpengaruh positif dan signifikan terhadap ketimpangan pendapatan, Investasi luar negeri (FDI) berpengaruh signifikan dan negatif terhadap ketimpangan pendapatan Indeks Kompleksitas Ekonomi tidak berpengaruh signifikan dan berpengaruh negatif terhadap ketimpangan pendapatan. Pengangguran berpengaruh signifikan dan positif terhadap ketimpangan pendapatan.
The Influence of Financial Literacy and Interest Rate Perception on Paylater Usage Decisions for Business Capital with Risk Perception as a Moderating Variable (Study on MSMEs in Genuk District, Semarang) Awalia Ririn Maulidina; Noni Setyorini; Rita Meiriyanti
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.v4i1.1416

Abstract

The growth of digital financing services such as Paylater in Indonesia has increased rapidly, but its utilization as a source of business capital by MSMEs actors is still relatively low. This phenomenon is evident from the low understanding of MSMEs actors regarding Paylater mechanisms, high concerns about financial risks, and negative perceptions related to interest rates and service fees. This study aims to analyze the influence of financial literacy and interest rate perception on Paylater usage decisions as business capital, as well as to examine the moderating role of risk perception on MSMEs in Genuk District, Semarang. The research method uses a quantitative approach with probability sampling technique and simple random sampling of 98 MSME respondents. Data analysis was conducted using PLS-SEM. The results show that financial literacy has a positive and significant effect on Paylater usage decisions, while interest rate perception has a negative but not significant effect. Furthermore, risk perception is proven to moderate the influence of financial literacy on Paylater usage decisions positively and significantly, indicating that MSMEs actors with high literacy and good risk awareness are more selective in utilizing Paylater services. Risk perception also moderates the influence of interest rate perception on Paylater usage decisions positively and significantly, so that MSMEs actors' sensitivity to borrowing costs increases when risk is considered. The research model has an R-square value of 0.954, indicating very good predictive capability. These findings emphasize the importance of improving financial literacy and risk education to encourage wiser financial decisions in the use of Paylater services for MSMEs.
Analisa Peran Pengawasan dalam Mewujudkan Good Governance Ekonomi Daerah Melalui Pendekatan Internal Control System Ponadi; Thomas Sosecco; Vika Annisa Qurrata
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.v4i1.1445

Abstract

Abstract : This study aims to analyze the role of judicial review in overseeing local government good governance through the approach of the Government Internal Control System (SPIP). SPIP has become a key instrument in supporting transparency, accountability, and the effectiveness of public financial management at the local level. However, the effectiveness of SPIP continues to face institutional challenges, such as low system maturity and weak enforcement of administrative legal sanctions. Judicial review, as exercised by the Supreme Court and Constitutional Court, has the potential to serve as a legal oversight mechanism that addresses the normative weaknesses of SPIP. This study proposes an integrative model called the “Legal-Operational Feedback Loop” which combines SPIP audit outcomes with judicial mechanisms in a more accountable and lawful monitoring cycle. The findings reveal that judicial review can act as a legal instrument to strengthen SPIP, especially in cases involving legal violations in regional policy implementation. Thus, the synergy between SPIP and judicial review can promote more transparent, lawful, and participatory local governance. Abstrak : Penelitian ini bertujuan untuk menganalisis peran peninjauan yudisial dalam mengawasi tata kelola pemerintahan daerah yang baik melalui pendekatan Sistem Pengendalian Intern Pemerintah (SPIP). SPIP telah menjadi instrumen kunci dalam mendukung transparansi, akuntabilitas, dan efektivitas pengelolaan keuangan publik di tingkat daerah. Namun, efektivitas SPIP terus menghadapi tantangan kelembagaan, seperti kematangan sistem yang rendah dan penegakan sanksi hukum administratif yang lemah. Peninjauan yudisial, sebagaimana dilakukan oleh Mahkamah Agung dan Mahkamah Konstitusional, berpotensi berfungsi sebagai mekanisme pengawasan hukum yang mengatasi kelemahan normatif SPIP. Studi ini mengusulkan model integratif yang disebut “Lingkaran Umpan Balik Hukum-Operasional” yang menggabungkan hasil audit SPIP dengan mekanisme yudisial dalam siklus pemantauan yang lebih akuntabel dan sah. Temuan menunjukkan bahwa peninjauan yudisial dapat bertindak sebagai instrumen hukum untuk memperkuat SPIP, terutama dalam kasus-kasus yang melibatkan pelanggaran hukum dalam implementasi kebijakan daerah. Dengan demikian, sinergi antara SPIP dan peninjauan yudisial dapat mendorong tata kelola pemerintahan daerah yang lebih transparan, sah, dan partisipatif.

Page 19 of 21 | Total Record : 208

 17   18   19   20   21 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 4 No. 1 (2026): Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 2 (2025): Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 2 (2024): Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 2s (2024): Special Issue: Equivalent : Journal of Economic, Accounting and Management Vol. 2 No. 1 (2024): Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 2 (2023): Equivalent : Journal of Economic, Accounting and Management Vol. 1 No. 1 (2023): Equivalent : Journal of Economic, Accounting and Management