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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 208 Documents
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Pengaruh Thin Capitalization, Profitabilitas dan Likuiditas terhadap Penghindaran Pajak (Studi Kasus Sektor Perusahaan Properti dan Real Estate Yang Terdaftar di BEI Tahun 2019-2023) Evva Agustina; 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.v4i1.1168

Abstract

Abstract : The decline in economic growth in the property and real estate sector over the past five years, exacerbated by the COVID-19 pandemic, has encouraged companies to reduce tax liabilities through the use of debt as a strategy to maintain profitability and liquidity. This study aims to determine the effect of thin capitalization, profitability, and liquidity on tax avoidance. The population used is all property and real estate companies listed on the Indonesia Stock Exchange in 2019-2023 totaling 92 companies. The number of samples used was 20 companies using purposive sampling method. The research data source uses secondary data with documentation data collection techniques. The data analysis technique used is descriptive statistical analysis, multiple linear regression analysis, classical assumption test, coefficient test (R2), t test and f test. The results of this study indicate that thin capitalization has a positive and significant effect on tax avoidance. While profitability, liquidity, and company size control variables have a significant negative effect on tax avoidance. Simultaneously, the variables of thin capitalization, profitability, liquidity and company size have a significant effect on tax avoidance. This research provides implications for companies in designing tax management strategies and for the government to increase the effectiveness of tax supervision.  Abstrak : Penurunan pertumbuhan ekonomi sektor properti dan real estate selama lima tahun terakhir, yang diperparah oleh pandemi COVID-19, mendorong perusahaan untuk mengurangi kewajiban pajak melalui penggunaan hutang sebagai strategi untuk menjaga profitabilitas dan likuiditas. Penelitian ini bertujuan untuk mengetahui pengaruh thin capitalization, profitabilitas, dan likuiditas terhadap penghindaran pajak. Populasi yang digunakan adalah seluruh perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia tahun 2019-2023 sebanyak 92 perusahaan. Jumlah sampel yang digunakan sebanyak 20 perusahaan dengan metode purposive sampling. Sumber data penelitian menggunakan data sekunder dengan teknik pengumpulan data dokumentasi. Teknik analisis data yang digunakan adalah analisis statistik deskriptif, analisis regresi linier berganda, uji asumsi klasik, uji koefisien (R2), uji t dan uji f. Alat bantu software yang digunakan dalam penelitian ini adalah SPSS versi 22. Hasil dari penelitian ini menunjukkan bahwa thin capitalization berpengaruh positif dan signifikan terhadap penghindaran pajak. Sedangkan profitabilitas, likuiditas, dan variabel kontrol ukuran perusahaan berpengaruh negatif signifikan terhadap penghindaran pajak. Secara simultan variabel thin capitalization, profitabilitas, likuiditas, dan ukuran perusahaan berpengaruh signifikan terhadap penghindaran pajak. Penelitian ini memberikan implikasi bagi perusahaan dalam merancang strategi pengelolaan pajak dan bagi pemerintah untuk meningkatkan efektivitas pengawasan perpajakan.
Pengaruh Aplikasi Samsat Digital Nasional (SIGNAL), Samsat Keliling dan Drive Thru terhadap Kepuasan Pelayanan Wajib Pajak Kendaraan Bermotor (Studi Kasus pada Kantor Bersama Samsat Kabupaten Madiun) Citra Yuli Rahmasari; 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.v4i1.1173

Abstract

Abstract : To improve the quality of services at the Samsat Joint Office, auxiliary units can be established. To modernize services, the Regional Police and Samsat have launched the SIGNAL Application, a digital platform designed to simplify motor vehicle tax payments. However, traditional payment methods via Mobile Samsat and Drive-Thru services are still available. Interestingly, the usage of Mobile Samsat and Drive-Thru services has decreased since the SIGNAL Application was introduced. This research aimed to investigate how the SIGNAL Application, Mobile Samsat, and Drive-Thru influence service satisfaction. This study used a quantitative approach and purposive sampling to select 100 motor vehicle taxpayers registered at Samsat Madiun Regency. Data analysis was performed using multiple linear regression with the help of SPSS Version 22. The research findings indicate that Mobile Samsat and Drive-Thru services both influence service satisfaction. However, the SIGNAL Application, does not affect service satisfaction. Simultaneously, the SIGNAL Application, Mobile Samsat, and Drive-Thru collectively impact service satisfaction at the Samsat Madiun Regency. Abstrak : Peningkatan kualitas layanan Kantor Bersama Samsat dapat dilakukan dengan mendirikan unit pembantu. Dalam upaya modernisasi pelayanan, Polda dan Samsat meluncurkan Aplikasi SIGNAL sebagai platform digital untuk mempermudah pembayaran pajak kendaraan bermotor. Meskipun demikian, pembayaran secara konvensional masih diterapkan melalui Samsat Keliling dan Drive Thru. Namun terjadi penurunan penggunaan layanan Samsat Keliling dan Drive Thru sejak Aplikasi SIGNAL diterapkan. Penelitian ini bertujuan untuk menguji pengaruh penerapan Aplikasi SIGNAL, Samsat Keliling dan Drive Thru terhadap kepuasan pelayanan. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengambilan sampel purposive sampling, sampel dalam penelitian ini berjumlah 100 wajib pajak kendaraan bermotor yang terdaftar di Samsat Kabupaten Madiun. Teknik analisis data menggunakan analisis regresi linier berganda dengan bantuan program SPSS Versi 22. Hasil penelitian menunjukkan bahwa Samsat Keliling dan Drive Thru berpengaruh terhadap kepuasan pelayanan. Sedangkan Aplikasi SIGNAL tidak berpengaruh terhadap kepuasan pelayanan. Namun, secara bersama-sama Aplikasi SIGNAL, Samsat Keliling dan Drive Thru berpengaruh terhadap kepuasan pelayanan di Samsat Kabupaten Madiun.
Blind Box Preferences Under Uncertainty: A Positioning-Schema-Value Model with Self-Determination Motivation Ummu Savira Maulida Akhmad
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.v4i1.1581

Abstract

This conceptual article develops an integrative model to explain the formation of consumer preferences for blind boxes in conditions of uncertainty through the linkage of brand strategy, consumer cognitive structure, and motivational orientation. The purpose of this study is to formulate the process mechanism whereby brand positioning shapes brand schema, schema helps consumers interpret uncertainty, and the results of that interpretation accumulate into perceived value, which then drives preference. The method used is narrative conceptual synthesis to integrate literature on positioning and brand meaning, schema-based information processing, perceived value theory, and Self-Determination Theory. The synthesis results in a Positioning–Schema–Value model with four testable propositions: (1) brand positioning positively influences the formation of brand schema, (2) brand schema positively influences perceived value of blind boxes, (3) perceived value positively influences consumer preferences, and (4) intrinsic and extrinsic motivation moderate the relationship between perceived value and preferences. This model explains why uncertainty can be interpreted as a source of emotional and symbolic value, and why consumers with similar levels of perceived value can show different strengths of preference. In conclusion, managing blind box preferences requires consistent positioning that aligns with the target schema and motivational apel settings to increase value without reinforcing harmful impulsivity. This framework provides a theoretical basis for further empirical testing through survey-based SEM or experiments.
Determinants Of Bos Fund Management On The Productivity Of Smk Performance With Financial Management Effectiveness As A Mediation Variable Meidytha Puti Sabrina; Sartika, Dewi
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.v4i1.1601

Abstract

This study aims to analyze the influence of planning the use of School Operational Assistance (BOS) funds, implementation and distribution of BOS funds, and managerial competence on the productivity of Vocational High School (SMK) performance in Palembang City with the effectiveness of financial management as a mediating variable. This study uses a quantitative approach with a survey method on 20 public and private vocational high schools in Palembang City with a total of 100 respondents consisting of principals, school treasurers, school committees, and teachers directly involved in BOS fund management, with a saturated sampling technique. Data were collected through a questionnaire using a Likert scale and analyzed using the Partial Least Square–Structural Equation Modeling (PLS-SEM) method. The results of the study indicate that planning the use of BOS funds, implementation and distribution of BOS funds, and managerial competence have a positive and significant effect on the effectiveness of financial management, and the effectiveness of financial management also has a positive and significant effect on the productivity of SMK performance. In addition, the effectiveness of financial management is proven to be able to mediate the influence of planning the use of BOS funds, implementation and distribution of BOS funds, as well as managerial competence on the productivity of SMK performance, so that increasing the productivity of SMK performance can be achieved through planned, targeted management of BOS funds, and supported by strong managerial competence.
The Influence of Influencer Endorsement, Content Marketing, and Live Streaming on Online Shop Sales Turnover in Palembang City Veranda, Dela; Trisninawati; Septiani Fransisca; Rahma Santhi Zinaida
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.v4i1.1602

Abstract

Objective:This study aims to analyze the influence of influencer endorsements, content marketing, and live streaming on sales turnover of online shops in Palembang City. The rapid growth of e-commerce is encouraging businesses to adopt digital marketing strategies that can improve competitiveness and sales performance. Method:This study employed a quantitative approach with a survey method. Primary data were obtained by distributing questionnaires to online shop owners in Palembang City, selected using a purposive sampling technique. Data analysis was performed using the Partial Least Square–Structural Equation Modeling (PLS-SEM) method using SmartPLS software. The conceptual framework of this study refers to the Theory of Planned Behavior (TPB), where influencer endorsements, content marketing, and live streaming are positioned as stimuli that influence consumer responses in the form of increased sales turnover. Results :The results of the study indicate that influencer endorsements have a positive and significant effect on sales turnover, content marketing has a positive and significant effect on sales turnover, and live streaming has a positive and significant effect on sales turnover for online shops in Palembang City. Simultaneously, influencer endorsements, content marketing, and live streaming were proven to have a significant effect on increasing sales turnover.  Originality (Novelty)- Streaming has been shown to significantly increase sales turnover. This finding indicates that implementing appropriate, credible, and interactive digital marketing strategies can improve the sales effectiveness of online shop businesses. Implications –This research is expected to serve as a practical reference for business actors in designing digital marketing strategies, as well as being an academic contribution to the development of social commerce-based digital marketing studies.
The Influence Of Financial Technology (Fintech) On The Performance Of Msmes In Palembang City, Mediated By Financial Literacy Diana, Indah; Dewi Sartika; Sulaiman Helmi; Fitriasuri
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.v4i1.1609

Abstract

The development of financial technology (fintech) provides significant opportunities for Micro, Small, and Medium Enterprises (MSMEs) to improve their business performance. However, optimal fintech utilization is strongly influenced by the level of financial literacy of MSMEs. This study aims to analyze the influence of financial technology on the performance of MSMEs in Palembang City, with financial literacy as a mediating variable. The research method used a quantitative approach, collecting data through questionnaires from 100 MSMEs in Palembang City. The data analysis technique used path analysis or Structural Equation Modeling (SEM). The results show that financial technology has a positive and significant effect on MSME performance. In addition, financial technology also has a positive effect on financial literacy, and financial literacy has been proven to have a positive effect on MSME performance. Financial literacy can significantly mediate the influence of financial technology on MSME performance. These findings indicate that improving the financial literacy of MSMEs is crucial for the effective use of fintech and optimal impact on business performance. This research is expected to serve as a reference for the government and stakeholders in formulating policies for developing MSMEs based on financial technology.
Pengaruh E-Commerce, Modal Usaha dan Pengelolaan Keuangan terhadap Peningkatan Pendapatan UKM di Kota Madiun Tisma Septiani Putri; Sasmito Widi Nugroho; Koerniawan Dwi Wibawa
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.v4i1.1172

Abstract

Abstract : This study aims to analyze the influence of e-commerce, business capital, and financial management on the increase in income of SMEs in the trade sector in Madiun City. This type of research is quantitative using primary data. The population and sample in this study are small and medium-sized enterprises (SMEs) in the trade sector in Madiun City. The sampling technique used is purposive sampling, resulting in 100 SME actors as the sample. The method of data collection in this study is a field survey by distributing questionnaires to the respondents. The data in this study are primary data analyzed using Structural Equation Modeling (SEM) with Smart PLS (Partial Least Squares) software. The results of this study indicate that e-commerce has a positive effect on increasing income. Business capital has a positive effect on increasing income. Financial management does not affect increasing income.  Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh e-commerce, modal usaha, dan pengelolaan keuangan terhadap peningkatan pendapatan UKM sektor perdagangan di Kota Madiun. Jenis penelitian ini adalah kuantitatif dengan menggunakan data primer. Populasi dan sampel pada penelitian ini adalah pelaku Usaha Kecil dan Menengah sektor perdagangan di Kota Madiun. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Sehingga menghasilkan 100 pelaku UKM sebagai sampel. Metode pengumpulan data penelitian ini adalah survey lapangan dengan menyebarkan kuesioner kepada responden. Data dalam penelitian ini merupakan data primer dengan Structural Equation Modeling (SEM) dengan perangkat lunak Smart PLS (Partial Least Squares). Hasil penelitian ini menunjukkan bahwa e-commerce berpengaruh positif terhadap peningkatan pendapatan. Modal usaha berpengaruh positif terhadap peningkatan pendapatan. Pengelolaan keuangan menunjukkan tidak berpengaruh terhadap peningkatan pendapatan.
Tinjauan Atas Penyelenggaraan Standarisasi Pelayanan Ramah Anak di Puskesmas Balai Agung Kabupaten Musi Banyuasin Safitri, Yanti
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.v4i1.1655

Abstract

Child rights fulfillment services aim to ensure that every child feels safe, comfortable, and receives their basic rights optimally. As the first-line health service facility, Puskesmas plays a role in providing health services as well as shaping and changing the mindset and behavior of the community. Considering the local government's obligation to guarantee the fulfillment of children's rights and special protection through the development of Child-Friendly Districts/Cities (KLA), it is essential to implement Child-Friendly Services at Puskesmas (PRAP) as one of the indicators of the 5 (five) substantive clusters of the Convention on the Rights of the Child (KHA). The purpose of conducting the PRAP standardization process for Puskesmas Balai Agung is to obtain a picture of a standardized PRAP and to serve as a model for other puskesmas in implementing PRAP in Musi Banyuasin Regency. The PRAP assessment instrument consists of a series of indicators and/or parameters compiled in the form of a form, namely the Child-Friendly Services Requirements Form at Puskesmas. Puskesmas Balai Agung generally achieved high scores for the requested PRAP indicators. Going forward, efforts should be made to achieve improvements for child-friendly service standards in Musi Banyuasin Regency.   Abstrak  Layanan pemenuhan hak anak memiliki tujuan agar setiap anak merasa aman dan nyaman serta mendapatkan hak-hak dasarnya secara optimal. Puskesmas sebagai fasilitas pertama pelayan kesehatan memiliki peran pelayanan kesehatan serta membentuk dan mengubah pola pikir dan perilaku masyarakat. Menimbang kewajiban pemerintah daerah untuk menjamin terwujudnya pemenuhan hak dan perlindungan khusus anak melalui pengembangan Kabupaten/Kota Layak Anak (KLA) maka mutlak untuk diselenggarakan Pelayanan Ramah Anak di Puskesmas (PRAP) sebagai salah satu indikator dari 5 (lima) klaster substansi Konvensi Hak Anak (KHA). Tujuan dari diselenggarakannya proses standarisasi PRAP bagi Puskesnas Balai Agung adalah agar mendapatkan gambaran mengenai puskesmas yang terstandarisasi PRAP dan menjadi percontohan bagi puskesmas lain dalam penerapan PRAP di wilayah Kabupaten Musi Banyuasin. Instrumen penilaian PRAP berisi serangkaian indikator dan/atau perameter yang disusun dalam bentuk borang/ formulir yaitu Borang Persyaratan Pelayanan Ramah Anak di Puskesmas. Puskesmas Balai Agung secara umum mendapat skor yang tinggi untuk indikator-indikator yang diminta pada PRAP. Kedepannya agar dapat melakukan upaya perbaikan untuk tercapainya standar pelayan yang ramah anak di Kabupaten Musi Banyuasin.

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