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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 201 Documents
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Kebijakan Open Government di Tingkat Daerah: Studi Eksploratif terhadap Transparansi Keuangan dan Keterlibatan Warga Rodiyah Ahla Samar; 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.v4i1.1450

Abstract

Kebijakan Open Government di tingkat daerah menjadi salah satu pilar penting dalam mewujudkan tata kelola pemerintahan yang transparan, akuntabel, serta partisipatif. Penelitian ini bertujuan mengeksplorasi implementasi Open Government pada pemerintah daerah melalui tiga dimensi utama: transparansi informasi publik, keterlibatan warga, serta pemanfaatan teknologi digital sebagai infrastruktur pendukung. Menggunakan pendekatan kualitatif dengan desain studi eksploratif, penelitian ini menelusuri regulasi formal, praktik digitalisasi, dan persepsi publik yang membentuk dinamika keterbukaan di daerah. Hasil kajian literatur menunjukkan bahwa kapasitas fiskal, otonomi daerah, dan aktivitas ekonomi lokal menjadi determinan penting dalam meningkatkan transparansi, sementara faktor demografis seperti rasio penduduk lanjut usia dapat memperlambat penerapan digitalisasi. Digitalisasi, terutama melalui portal e-budgeting dan sistem informasi pemerintahan seperti SIPD, terbukti meningkatkan akses warga terhadap data publik serta memperkuat akuntabilitas. Namun, efektivitas partisipasi publik masih dihambat oleh forum musyawarah yang belum inklusif dan belum sepenuhnya dirancang sebagai ruang deliberatif. Kesenjangan antara desain regulatif dan praktik di lapangan menunjukkan perlunya reformasi mekanisme partisipatif yang lebih terbuka, representatif, dan berbasis teknologi. Penelitian ini menegaskan bahwa keberhasilan Open Government mensyaratkan integrasi yang harmonis antara regulasi yang jelas, kapasitas kelembagaan, kualitas teknologi informasi, serta pelibatan warga yang bermakna. Temuan ini diharapkan menjadi dasar bagi perumusan model implementasi Open Government yang adaptif terhadap konteks daerah serta mampu memperkuat kepercayaan publik dalam jangka panjang.
The Cognitive Bridge: Analyzing The Mediating Role Of Psychological Well-Being On The Impact of Free Nutritious Meals on Student Learning Outcomes Lily Anisetiawan; Vika Annisa Qurrata; Thomas Sosecco
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.v4i1.1451

Abstract

This study aims to analyze the effect of the Free Nutritious Meals Program (FNMP) on Student Learning Outcomes (SLO) with Psychological Well-being (PWB) as a mediating variable. The background of this research is driven by the increasing implementation of nutritious food programs in schools, but their effectiveness in improving student learning outcomes still shows variation and does not have consistent conclusions in scientific studies. A quantitative approach with an explanatory survey design was used in this research, involving 108 grade XII students from SMK Negeri 3 Balikpapan as the sample. The research instrument was a Likert scale questionnaire, and data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The results showed that FNMP had a positive and significant effect on PWB, and PWB had a significant effect on SLO. Additionally, it was found that FNMP does not directly increase SLO significantly without the involvement of psychological well-being factors. This finding confirms that PWB plays a full mediating role in the relationship between FNMP and SLO. The better the implementation of FNMP, the higher the level of students' psychological well-being, which ultimately improves their learning outcomes. This study concludes that FNMP should not only be understood as a nutritional intervention, but also as a psychological intervention that focuses on improving students' emotional well-being in order to optimize its academic impact. Practically speaking, schools and policymakers are advised to integrate free meal programs with strategies that support students' psychological well-being.
Integrating Madurese Indigenous Philosophy Into Sustainable Business Framework: A Model For Warung Madura Resilience Abdul Azis; Vika Annisa Qurrata; Thomas Sosecco
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.v4i1.1461

Abstract

This study examines the influence of Madurese ethnic philosophy on the business sustainability of Madura stalls, emphasizing cultural values as strategic capital that strengthens resilience. Core cultural principles including tretan dhibi’ (based solidarity), honesty, perseverance, and a strong work ethic shape management practices, trust mechanisms, and social networks that enhance competitive advantage. A quantitative approach was employed using Structural Equation Modeling–Partial Least Squares (SEM-PLS), with 257 Madurese stall owners selected through the Slovin formula. The results of the outer model indicate that all indicators meet the required validity and reliability criteria. The inner model reveals an R² value of 0.337, indicating that Madurese ethnic philosophy significantly contributes 33.7% to business sustainability. These findings demonstrate that Madurese philosophy serves not only as a moral guideline but also as a form of social capital that facilitates supply stability, operational efficiency, trust-based networks, and the psychological resilience of business owners. The study underscores that local wisdom functions as a strategic asset in strengthening the sustainability of microenterprises and must be integrated with modern innovation to maintain competitiveness in an evolving market landscape.
Role Of Mediating Consumption Behavior in The Influence of Saving Behavior on Financial Management Ability Among Generation Z Student in Malang City Adhitya Maulana Sahputra; 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.v4i1.1480

Abstract

This study aims to analyze the mediating role of consumption behavior in the relationship between saving behavior and financial management ability among Generation Z students in Malang City. The research is grounded in the Theory of Planned Behavior, which emphasizes the role of intention and self-control in shaping financial decision-making. A quantitative approach was applied using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS 4 software. The sample consisted of 200 university students aged 18–25 years who have experience using financial technology (fintech) platforms and personal saving activities. The measurement model results show that all constructs meet reliability and validity criteria, with outer loadings above 0.70 and AVE values exceeding 0.50. The structural model findings indicate that saving behavior has a positive and significant effect on consumption behavior (T = 3.303; p = 0.001), and consumption behavior has a significant effect on financial management ability (T = 2.918; p = 0.004). Furthermore, consumption behavior mediates the relationship between saving behavior and financial management ability (T = 3.244; p = 0.001), confirming its crucial role in strengthening the effect of saving discipline on financial outcomes. The R² values of 0.146 for financial management ability and 0.191 for consumption behavior suggest a moderate explanatory level that remains acceptable in behavioral and social science studies. The findings conclude that consistent saving and rational consumption behavior enhance financial management ability among students. Therefore, universities and policymakers should promote behavioral-based financial education programs that integrate saving discipline and consumption awareness to improve students’ financial resilience in the digital financial era.
Youth Outside Education, Employment, and Training: Policy Challenges For Indonesia From International Evidence Binta Zulfia; Etty Soesilowati; Inayati Nuraini Dwiputri
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.v4i2.1497

Abstract

The increasing number of individuals who are not in education, employment, or training (NEET)—especially among young people—represents a segment of the population that is not optimally integrated into economic activities and skills development. This condition poses significant social and economic risks if not handled properly. This study aims to examine this phenomenon through a comparative analysis of the experiences of several countries, namely China, Australia, and the United Kingdom. The discussion focuses on the causal factors, structural challenges, and policy approaches implemented in each country. In the context of Indonesia, this analysis also highlights the “Kartu Prakerja” policy as one of the government's instruments for addressing the problems faced by youth who are not in education, employment, or training. The results of the study show that although international evidence provides essential insights, differences in demographic characteristics, labor market conditions, and institutional frameworks require Indonesia to adjust the design and implementation of policies to better align with the target group's characteristics.
Consumer Behavior And Marketing Strategies In Blind Box Commerce: A Systematic Literature Review Ummu Savira Maulida Akhmad; Budi Astuti
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.v4i1.1554

Abstract

The blind box commerce phenomenon is rapidly growing as an uncertainty-based marketing strategy that combines elements of surprise, gamification, and collectibility value. This model has been proven to trigger curiosity, emotional arousal, and impulsive buying, especially among Gen Z, who are highly responsive to hedonistic experiences and visual branding. Although research on blind boxes is increasing, there has been no systematic review that integrates various theoretical and empirical perspectives to understand the psychological mechanisms and effectiveness of this marketing strategy. This study conducted a Systematic Literature Review (SLR) of 30 studies published between 2020 and 2025 to map the determinants of consumer behavior, the role of uncertainty, perceived value, scarcity, and social dynamics in blind box consumption. The analysis results show four main findings: (1) uncertainty drives curiosity, instant gratification, and cognitive biases such as gambler's fallacy; (2) perceived value, including emotional, symbolic, and social value, is a strong mediator in purchase and repurchase intention; (3) marketing strategies such as scarcity, IP licensing, and gamification increase engagement and urgency to purchase; and (4) there are ethical risks such as overspending, anxiety, and potential addiction in vulnerable groups. This study offers an integrated conceptual framework based on SOR, Uncertainty Curiosity Theory, Perceived Value Theory, and Scarcity Theory, and provides practical implications for brands and regulators to develop more ethical, effective, and sustainable blind box marketing.
Pengaruh Sumber Daya Manusia terhadap Kinerja Karyawan pada PT. Langgeng Daya Agrindo Hendriansyah
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.v4i1.1607

Abstract

This study aims to determine and analyze the effect of human resources on employee performance at PT. Langgeng Daya Agrindo, Lahat Regency, South Sumatra. The human resource variable is measured through indicators of competence, training, work discipline, and work motivation. Meanwhile, employee performance is measured through work quality, work quantity, timeliness, and responsibility. This research uses a quantitative method with an associative approach. The population consists of all employees of PT. Langgeng Daya Agrindo, and the sampling technique used is saturated sampling. Data were collected through questionnaires, interviews, and documentation. Data analysis techniques include validity test, reliability test, simple linear regression analysis, t-test, and coefficient of determination (R²). The results show that human resources have a positive and significant effect on employee performance at PT. Langgeng Daya Agrindo, Lahat Regency. This is proven by the t-count value greater than t-table and a significance value less than 0.05. The coefficient of determination indicates that the human resource variable contributes significantly to improving employee performance. Abstrak Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh sumber daya manusia terhadap kinerja karyawan pada PT. Langgeng Daya Agrindo Kabupaten Lahat, Sumatera Selatan. Variabel sumber daya manusia diukur melalui indikator kompetensi, pelatihan, disiplin kerja, dan motivasi kerja. Sedangkan variabel kinerja karyawan diukur melalui kualitas kerja, kuantitas kerja, ketepatan waktu, dan tanggung jawab. Metode penelitian yang digunakan adalah metode kuantitatif dengan pendekatan asosiatif. Populasi dalam penelitian ini adalah seluruh karyawan PT. Langgeng Daya Agrindo, dengan teknik pengambilan sampel menggunakan teknik sampling jenuh. Data dikumpulkan melalui kuesioner, wawancara, dan dokumentasi. Teknik analisis data menggunakan uji validitas, uji reliabilitas, analisis regresi linear sederhana, uji t, dan koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa sumber daya manusia berpengaruh positif dan signifikan terhadap kinerja karyawan pada PT. Langgeng Daya Agrindo Kabupaten Lahat. Hal ini dibuktikan dengan nilai t hitung > t tabel dan nilai signifikansi < 0,05. Koefisien determinasi menunjukkan bahwa variabel sumber daya manusia memberikan kontribusi yang cukup besar terhadap peningkatan kinerja karyawan.    
Analisis Penggunaan Fitur Cicilan Motor melalui SPayLater terhadap Keputusan Pembelian Konsumen di Kediri Jawa Timur Ericha Lisa Wibowo
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.v4i1.1612

Abstract

The development of digital technology has driven the emergence of various innovative financing services that facilitate consumer transactions, including purchasing motor vehicles. One such service is the Motorcycle Installment feature through SPayLater on the Shopee platform. This study aims to analyze the influence of using the Motorcycle Installment feature through SPayLater on consumer decisions in purchasing a motorcycle. The study used a qualitative approach with field research methods. Data collection was conducted through interviews with consumers who had activated and applied for financing. Data were analyzed descriptively to determine the factors influencing purchasing decisions. The results show that ease of access, a fast application process, simple requirements, and a short term are key consumer considerations. In addition, transparency of information and a sense of security due to the support of financing companies, highlighted by the Financial Services Authority, also increase consumer confidence in making decisions. Thus, the Motorcycle Installment feature through SPayLater plays a role as an effective digital financing alternative in encouraging decisions to purchase motor vehicles in the e-commerce era. Abstrak Perkembangan teknologi digital mendorong munculnya berbagai inovasi layanan pembiayaan yang memudahkan konsumen dalam melakukan transaksi, termasuk pembelian kendaraan bermotor. Salah satu layanan yang berkembang adalah fitur Cicilan Motor melalui SPayLater pada platform Shopee. Penelitian ini bertujuan untuk menganalisis pengaruh penggunaan fitur Cicilan Motor melalui SPayLater terhadap keputusan konsumen dalam pembelian sepeda motor. Penelitian menggunakan pendekatan kualitatif dengan metode penelitian lapangan. Pengumpulan data dilakukan melalui wawancara terhadap konsumen yang telah melakukan aktivasi dan pengajuan pembiayaan. Data dianalisis secara deskriptif untuk mengetahui faktor-faktor yang memengaruhi keputusan pembelian. Hasil penelitian menunjukkan bahwa kemudahan akses, proses pengajuan yang cepat, persyaratan yang sederhana, serta fleksibilitas tenor menjadi pertimbangan utama konsumen. Selain itu, transparansi informasi dan rasa aman karena dukungan perusahaan pembiayaan yang diawasi oleh Otoritas Jasa Keuangan turut meningkatkan keyakinan konsumen dalam mengambil keputusan. Dengan demikian, fitur Cicilan Motor melalui SPayLater berperan sebagai alternatif pembiayaan digital yang efektif dalam mendorong keputusan pembelian kendaraan bermotor di era e-commerce.
Pengaruh Penggunaan E-Filing, Peran Relawan Pajak dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Palembang Ilir Timur Ratih Agustin; Febransyah; Sasiska Rani
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.v4i1.1622

Abstract

This study aims to determine the Influence of E-Filing Use, the Role of Tax Volunteers and Tax Sanctions both simultaneously and partially on Individual Taxpayer Compliance at KPP Pratama Palembang Ilir Timur. The population in this study were individual taxpayers at KPP Pratama Palembang Ilir Timur totaling 244,113. The sample in this study was 100 respondents selected using the accidental sampling method. This study uses Quantitative data analysis techniques. The data source used in this study is primary data. The data analysis used in this research is multiple linear regression. The results of this research simultaneously are that the use of e-Filing, the role of tax volunteers and tax sanctions influence individual taxpayer compliance. And the partial research results are that the use of e-Filing has an influence on individual taxpayer compliance, the role of tax volunteers has an influence on individual taxpayer compliance. On the other hand, tax sanctions have no effect on individual taxpayer compliance. Abstrak  Penelitian ini bertujuan untuk mengetahui Pengaruh Penggunaan E-Filing, Peran Relawan Pajak dan Sanksi Pajak baik secara  simultan maupun parsial Terhadap Kepatuhan Wajib Pajak Orang Pribadi Di KPP Pratama Palembang Ilir Timur. Populasi dalam penelitian ini adalah wajib pajak orang pribadi di KPP Pratama Palembang Ilir Timur sebanyak 244.113. Sampel dalam penelitian ini sebanyak 100 responden dipilih dengan menggunakan metode accidental sampling. Penelitian ini menggunakan teknik analisis data Kuantitatif. Sumber data yang digunakan pada penelitian ini adalah data primer. Analisis data yang digunakan dalam penelitian ini yaitu regresi linear berganda. Hasil dari penelitian ini secara simultan yaitu penggunaan e-Filing, peran relawan pajak dan sanksi pajak berpengaruh terhadap kepatuhan wajib pajak orang pribadi. Dan Hasil penelitian secara parsial yaitu penggunaan e Filing berpengaruuh terhadap kepatuhan wajib pajak orang pribadi, peran relawan pajak berpengaruh terhadap kepatuhan wajib pajak orang pribadi. Di sisi lain, sanksi pajak tidak berpengaruh terhadap kepatuhan wajib pajak orang pribadi.
Analisis Kinerja Keuangan Bank Syariah Indonesia (BSI) Sebelum dan Setelah Merger Alvina Dea Nurita; Dian Kusumaningrum; Nova Maulud Widodo
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.v4i1.1167

Abstract

Abstract : Merger was expected to improve the company’s financial performance. However, following the merger, a ransomware attack by the LockBit group targeted BSI's services, causing disruptions to banking operations and the loss of a substantial amount of customer data. Incident is suspected to have resulted from issues arising during the merger, particularly challenges in the account and system migration process. The purpose of this study is to determine whether there are differences in risk profile, profitability, and capital before and after the merger. The population used in this study consists of 13 Islamic Commercial Banks (BUS) registered with the Financial Services Authority (OJK). The sample includes 4 banks selected through purposive sampling. The study utilizes secondary data, with data collection techniques including literature review and documentation. The variables compared are risk profile, profitability, and capital. The data analysis techniques employed include descriptive statistical analysis, normality testing, and the paired sample t-test. The software used for data processing in this study is SPSS version 22. The results of this study indicate that there are partial statistical differences in the risk profile and capital before and after the merger. However, profitability shows a statistically significant difference before and after the merger. Abstrak : Merger diharapkan dapat meningkatkan kinerja keuangan perusahaan. Namun, setelah merger terjadi penyerangan oleh group ransomware LockBit pada BSI yang menyebabkan layanan bank terganggu dan banyaknya data nasabah yang hilang. Hal ini diduga terjadi akibat dampak merger yang menyebabkan kendala dalam proses migrasi rekening dan sistem. Tujuan penelitian ini adalah untuk mengetahui apakah ada perbedaan pada profil risiko, rentabilitas, dan permodalan sebelum dan setelah merger. Populasi yang digunakan adalah Bank Umum Syariah (BUS) yang terdaftar di Otoritas Jasa Keuangan (OJK) sebanyak 13 perusahaan. Jumlah sampel yang digunakan sebanyak 4 perusahaan dengan metode purposive sampling. Data penelitian menggunakan data sekunder dengan teknik pengumpulan data studi pustaka dan dokumentasi. Variabel yang dibandingkan adalah profil risiko, rentabilitas dan permodalan. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, uji normalitas, dan uji paired sample t-Test. Alat bantu software yang digunakan dalam penelitian ini adalah SPSS versi 22. Hasil dari penelitian ini menunjukkan bahwa profil risiko dan permodalan secara statistik terdapat perbedaan sebagian sebelum dan setelah merger. Namun, pada rentabilitas terdapat perbedaan yang signifikan secara statistik sebelum dan setelah dilakukan merger.

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