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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 318 Documents
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Analisis Perbandingan Tingkat Kesehatan Bank Umum Syariah dengan Metode RGEC (Risk Profile, Good Corporate Governance, Earning, and Capital) Selama dan Sesudah Pandemi Covid-19 Frea Resty Fischella; Dewi Kirowati; Permatasari Cahyaningdyah
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (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.v4i2.1174

Abstract

Abstract : This study aims to compare the health level of Islamic commercial banks using the RGEC method during and after the COVID-19 pandemic. The ratios used to assess bank health are Non-Performing Financing (NPF), Good Corporate Governance (GCG), Return on Assets (ROA), Return on Equity (ROE), Operating Expenses to Operating Income (BOPO), and Capital Adequacy Ratio (CAR). This study adds the ROE ratio, which is an important ratio in investment decision-making. The method used is quantitative with a comparative approach. The sample selection used purposive sampling, with a total sample of nine Islamic banks for the 2020-2023 period. Data collection used documentation techniques in the form of financial statements and GCG reports, which were then processed with SPSS. The results show differences in GCG during and after the pandemic, but no differences in NPF, ROA, ROE, BOPO, and CAR during and after the pandemic. Abstrak : Penelitian ini bertujuan untuk mengetahui perbandingan tingkat kesehatan bank umum syariah dengan metode RGEC selama dan sesudah pandemi covid-19. Rasio yang digunakan untuk menilai tingkat kesehatan bank adalah Non Performing Financing (NPF), Good Corporate Governance (GCG), Return On Asset (ROA), Return On Equity (ROE), Beban Operasional Pendapatan Operasional (BOPO), dan Capital Adequacy Ratio (CAR). Penelitian ini menambahkan rasio ROE yang merupakan rasio penting dalam pengambilan keputusan investasi. Metode yang digunakan yaitu metode kuantitatif dengan pendekatan komparatif. Pemilihan sampel menggunakan teknik purposive sampling dengan total sampel 9 bank syariah tahun 2020-2023. Teknik pengumpulan data menggunakan teknik dokumentasi berupa laporan keuangan dan laporan GCG yang kemudian diolah dengan SPSS. Hasil penelitian menunjukkan bahwa terdapat perbedaan GCG selama dan sesudah pandemi, Namun tidak terdapat perbedaan NPF, ROA, ROE, BOPO dan CAR selama dan sesudah pandemi.
Pengaruh Modernisasi Sistem Perpajakan, Sanksi Pajak dan Kesadaran Wajib Pajak terhadap Kepatuhan Pelaku UMKM di Kota Madiun Yusriyyana Nur Fadhila; Lely Kumalawati; Hamim Tohari
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (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.v4i2.1176

Abstract

Abstract : This study aims to analyze the influence of tax system modernization, tax sanctions, and taxpayer awareness on the compliance of Micro, Small, and Medium Enterprises (MSMEs) in Madiun City. This type of research is quantitative. The population and sample in this study are MSMEs in Madiun City. The sampling technique used is convenience sampling. Thus resulting in 400 MSMEs as samples. The data collection method uses primary data by distributing questionnaires to respondents. Data analysis of this study uses the assistance of the IBM SPSS program version 22. The results of this study indicate that tax system modernization affects MSME compliance, tax sanctions affect MSME compliance, and taxpayer awareness affects MSME compliance.  Abstrak : Penelitian ini bertujuan untuk menganalisis ada atau tidaknya pengaruh modernisasi sistem perpajakan, sanksi pajak, dan kesadaran wajib pajak terhadap kepatuhan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Madiun. Jenis penelitian ini adalah kuantitatif. Populasi dan sampel pada penelitian ini adalah pelaku UMKM di Kota Madiun. Teknik pengambilan sampel yang digunakan adalah convenience sampling. Sehingga menghasilkan 400 pelaku UMKM sebagai sampel. Metode pengumpulan data menggunakan data primer dengan menyebarkan kuesioner kepada responden. Analisis data penelitian ini menggunakan bantuan program IBM SPSS versi 22. Hasil penelitian ini menunjukkan bahwa modernisasi sistem perpajakan berpengaruh terhadap kepatuhan pelaku UMKM, sanksi pajak berpengaruh terhadap kepatuhan pelaku UMKM, dan kesadaran wajib pajak berpengaruh terhadap kepatuhan pelaku UMKM.
Pengaruh Karakter Eksekutif, Pertumbuhan Penjualan dan Profitabilitas terhadap Tax Avoidance (Studi Empiris pada Perusahaan Pertambangan Subsektor Batu Bara Yang Terdaftar di BEI Periode 2020-2024) Ayunda Erlisa; Qimyatussa'adah; Hedi Pandowo
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (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.v4i2.1180

Abstract

Abstract : This study aims to examine the influence of executive character, sales growth, and profitability on tax avoidance in coal mining companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This study uses agency theory, which explains the relationship between the company (agent) and the government (principal). Using multiple linear regression with SPSS 22, this study found that executive character has a significant negative effect on tax avoidance, sales growth has no significant effect although it has a positive effect on tax avoidance, and profitability has a significant positive effect on tax avoidance. These findings confirm that internal company factors, particularly executive character and profitability, play a significant role in encouraging tax avoidance practices in the coal mining sector. This research is expected to serve as a reference for tax authorities and companies in formulating more effective policies to minimize tax avoidance practices. Abstrak : Penelitian ini bertujuan untuk mengkaji pengaruh karakter eksekutif, pertumbuhan penjualan, dan profitabilitas terhadap penghindaran pajak pada perusahaan pertambangan batubara yang terdaftar di Bursa Efek Indonesia (IDX) untuk periode 2020-2024. Penelitian ini menggunakan teori agensi, yang menjelaskan hubungan antara perusahaan (agen) dan pemerintah (prinsipal). Dengan menggunakan regresi linier berganda dengan SPSS 22, penelitian ini menemukan bahwa karakter eksekutif memiliki pengaruh negatif yang signifikan terhadap penghindaran pajak, pertumbuhan penjualan tidak memiliki pengaruh signifikan meskipun memiliki pengaruh positif terhadap penghindaran pajak, dan profitabilitas memiliki pengaruh positif yang signifikan terhadap penghindaran pajak. Temuan ini menegaskan bahwa faktor internal perusahaan, khususnya karakter eksekutif dan profitabilitas, memainkan peran penting dalam mendorong praktik penghindaran pajak di sektor pertambangan batubara. Penelitian ini diharapkan dapat menjadi referensi bagi otoritas pajak dan perusahaan dalam merumuskan kebijakan yang lebih efektif untuk meminimalkan praktik penghindaran pajak.
Pengaruh Perencanaan Pajak, Beban Pajak Tangguhan dan Kepemilikan Institusional Terhadap Manajemen Laba (Studi Empiris pada Perusahaan Manufaktur Subsektor Food & Beverages yang Terdaftar di Bursa Efek Indonesia Periode 2020-2023) Dicka Wahyuningtiyas; Sasmito Widi Nugroho; Rosida Ibrahim
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (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.v4i2.1188

Abstract

Abstract : The study aims to determine the effect of tax planning, deferred tax expense, and institutional ownership on earnings management in food & beverages manufacturing companies listed on the Indonesia Stock Exchange for the period 2020-2023. The data used in this study are secondary data, nemaly financial statement accessed through the official website www.idx.co.id and the official websites of each company. The sampling technique used is purposive sampling. The sample consists of 37 companies form a population of 96 companies,, resulting in a total of 127 data point after outliers were removed. The data were analyzed using multiple linear regression and hypothesis testing through the SPSS version 22 program. The result of the study indicate that tax planning and institutional ownership do not affect on earnings managemeny, while deferred tax expense has a positive effect on earnings management. Abstrak : Penelitian ini bertujuan untuk mengetahui pengaruh perencanaan pajak, beban pajak tangguhan, dan kepemilikan institusional terhadap manajemen laba pada perusahaan manufaktur subsektor food & beverages yang terdaftar di Bursa Efek Indonesia periode 2020-2023. Data yang digunakan dalam penelitian ini menggunakan data sekunder yaitu laporan keuangan yang diakses melalui website resmi www.idx.co.id dan webiste resmi dari masing-masing perusahaan. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh sebanyak 37 perusahaan dari jumlah populasi sebanyak 96 perusahaan, sehingga diperoleh keseluruhan sampel sebanyak 127 data setelah outlier. Data ini menggunakan uji regresi linear berganda dan uji hipotesis melalui aplikasi program SPSS versi 22. Hasil penelitian menunjukkan bahwa perencanaan pajak dan kepemilikan institusional tidak berpengaruh terhadap manajemen laba, sedangkan beban pajak tangguhan berpengaruh positif terhadap manajemen laba
Pengaruh Harga Pokok Penjualan, Pendapatan Usaha dan Beban Penjualan terhadap Laba Bersih pada Perusahaan Subsektor Perkebunan di Bursa Efek Indonesia Tahun 2021–2024 Henni Makdalena Sitorus; Rusmida Jun Hutabarat; Amanda Oktariyani
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (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.v4i2.1671

Abstract

This study aims to analyze the effect of cost of goods sold, operating revenue, and selling expenses on net profit in plantation sub-sector companies listed on the Indonesia Stock Exchange during the period 2021–2024. This study uses a quantitative approach with multiple linear regression analysis. The data used are secondary data obtained from the companies’ financial statements. The results show that simultaneously cost of goods sold, operating revenue, and selling expenses significantly affect net profit. Partially, cost of goods sold has a negative and significant effect on net profit, operating revenue has a positive and significant effect on net profit, and selling expenses have a negative and significant effect on net profit. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh harga pokok penjualan, pendapatan usaha, dan beban penjualan terhadap laba bersih pada perusahaan subsektor perkebunan yang terdaftar di Bursa Efek Indonesia selama periode 2021–2024. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linier berganda. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan perusahaan. Hasil penelitian menunjukkan bahwa secara simultan harga pokok penjualan, pendapatan usaha, dan beban penjualan berpengaruh signifikan terhadap laba bersih. Secara parsial, harga pokok penjualan berpengaruh negatif dan signifikan terhadap laba bersih, pendapatan usaha berpengaruh positif dan signifikan terhadap laba bersih, serta beban penjualan berpengaruh negatif dan signifikan terhadap laba bersih.
Analysis of Infrastructure, Investment and Human Capital On Economic Growth in Sumatra Provinces 2016–2024 Putri Ramadhayanti; Farida Rahmawati; Inayati Nuraini Dwiputri
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (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.v4i2.1773

Abstract

Regional economic growth is an important indicator in assessing the success of regional development. However, inequality in growth between provinces remains a major challenge in Sumatra Island. This research aims to analyze the influence of basic infrastructure, domestic investment, and human capital on economic growth in ten provinces in Sumatra Island for the 2016–2024 period. The basic infrastructure variable is proxied by stable road conditions, access to proper sanitation, and access to proper clean water, while human capital is measured using the Gross Enrollment Ratio for Senior High School (GER SHS). Economic growth is measured using Gross Regional Domestic Product (GRDP) per capita. The analysis method used is panel data regression with a Fixed Effect Model approach, which was chosen based on the results of the Chow test and Hausman test. Estimation results show that access to clean water and Domestic Investment (DI) have a positive and significant effect on economic growth in provinces in Sumatra Island. Meanwhile, stable road conditions show a negative influence at a certain level of significance, while sanitation access and GER SHS do not have a statistically significant effect. These findings indicate that the quality of basic infrastructure and domestic investment have a strategic role in encouraging regional economic growth, although the effectiveness of each infrastructure component differs between provinces. This research provides important policy implications for local governments in determining infrastructure development priorities and investment increase strategies to support more inclusive economic growth in Sumatra Island     
Analysis of Leadership and Work Discipline on the Performance of Non-ASN at the North Sumatra Cooperatives and SMES Office Kurniawan Syahputra; M. Chaerul Rizky; Abdi Setiawan
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (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.v4i2.1842

Abstract

The performance of Non-ASN employees is an important factor in supporting the achievement of government organizational goals. This study aims to analyze the influence of leadership and work discipline on the performance of Non-ASN employees at the North Sumatra Cooperatives and SMEs Office. This study uses a type of quantitative research with a descriptive and associative approach. The population in this study is all Non-ASN/Honorary employees and Assistants of the North Sumatra Cooperatives and SMEs Office which amounted to 70 employees, with saturated sampling techniques (census), so that the sample in this study amounted to 70 respondents. Primary data was collected through questionnaires arranged based on the Likert scale, while data analysis used multiple linear regression analysis techniques with the help of SPSS software. The results of the study showed that: leadership did not have a significant effect on the performance of Non-ASN employees; work discipline has a positive and significant effect on the performance of Non-ASN employees; leadership and work discipline simultaneously have a significant effect on the performance of Non-ASN employees. The determination coefficient value (R²) of 0.367 showed that leadership and work discipline were able to explain 36.7% of the variation in the performance of Non-ASN employees, while the remaining 63.3% were influenced by other variables outside of this study.
Arrangement of SLUMS in Tapak Kuda Village, Langkat Regency Yoki Eka Prianto; Abdi Sugiarto; Cut Nuraini
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (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.v4i2.1844

Abstract

This study aims to analyze the existing conditions of slums in Tapak Kada Village, Langkat Regency, evaluate the factors that cause the existence of slums even though there has been a government improvement program, and formulate a sustainable restructuring strategy. The research uses a descriptive qualitative approach with a case study method. Data were collected through in-depth interviews, participatory observations, and documentation studies, and analyzed using reduction, presentation, and conclusion drawn. The results of the study show that the condition of the slums in Tapak Kuda Village still faces significant problems in terms of settlements, sanitation, and infrastructure, including uninhabitable houses, poor sanitation, limited drainage, and inadequate environmental roads. Factors that cause the existence of slums include the economic limitations of the community, settlement density, low citizen participation, environmental challenges due to land conversion, and limited coordination and government resources. The proposed restructuring strategies include the physical improvement of settlements, participatory approaches, socio-economic empowerment, integration of environmental aspects, and multi-stakeholder collaboration. The role of the government and the active participation of the community have proven to be the key to the success of sustainable slum planning. This research is expected to provide input for the government and related stakeholders in designing a slum management program that is more effective, sustainable, and improves the quality of life of the people of Tapak Kuda Village.
The Effect of Organizational Commitment, Job Training and Career Development on Employee Performance with Work Competency as a Moderation Variable at PT Pelindo Multi Terminal Branch Dumai Leo Diffu Wijaya Lumban Gaol; Desi Astuti; M. Chaerul Rizky
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (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.v4i2.1845

Abstract

This study aims to analyze the influence of organizational commitment, job training, and career development on the performance of employees with work competence as a moderation variable at PT Pelindo Multi Terminal Branch Dumai. This study uses a quantitative approach with a survey method. The research population is all employees of PT Pelindo Multi Terminal Branch Dumai which is 44 people, and the sampling technique uses saturated sampling (census) so that the entire population is used as a research sample. Data were collected through a questionnaire with a Likert scale and analyzed using Partial Least Square - Structural Equation Modeling (PLS-SEM) with the help of SmartPLS software to test the direct relationship and moderation effect between variables. The results of the study show that: (1) Organizational commitment does not have a significant effect on employee performance; (2) Job training does not have a significant effect on employee performance; (3) Career development does not have a significant effect on employee performance; (4) Organizational commitment has a positive and significant effect on work competence; (5) Job training has a positive and significant effect on work competence; (6) Career development has a positive and significant effect on work competence as the most dominant factor with a path coefficient of 0.446; (7) Work competence has a very strong and significant effect on employee performance with a path coefficient of 0.743 (t-statistics = 6.774, p-values = 0.000), making it a key factor in determining performance; (8) Work competencies are not able to moderate the relationship between organizational commitment and employee performance; (9) Job competencies are not able to moderate the relationship between job training and employee performance; (10) Work competencies are not able to moderate the relationship between career development and employee performance.
Analysis of the Influence of Leadership, Work Motivation and Teamwork on Employee Performance through Employee Retention as a Moderation Variable at PT Pelindo Regional I Dumai Branch M. Aulia Arsyad; M. Chaerul Rizky; Kiki Farida Ferine
Equivalent : Journal of Economic, Accounting and Management Vol. 4 No. 2 (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.v4i2.1846

Abstract

This study aims to analyze the influence of leadership, work motivation, and teamwork on employee performance through employee retention as a moderating variable at PT Pelindo Regional I Dumai Branch. The phenomenon underlying this research is the importance of improving employee performance to support the effectiveness of port operations in an increasingly competitive port industry era. This study uses a quantitative method with a survey approach. The population and sample of this research are all employees of PT Pelindo Regional I Dumai Branch, totaling 35 people using saturated sampling technique (census). The data collection technique uses a questionnaire with a Likert scale, and the data analysis technique uses Partial Least Square-Structural Equation Modeling (PLS-SEM) with SmartPLS software to test direct effects and moderating effects. The results show that: (1) Leadership has a positive and significant effect on Employee Performance; (2) Work Motivation has a positive and significant effect on Employee Performance; (3) Teamwork has no significant effect on Employee Performance; (4) Employee Retention has a positive and significant effect on Employee Performance with the most dominant influence; (5) Employee Retention significantly moderates the effect of Leadership on Employee Performance; (6) Employee Retention does not moderate the effect of Work Motivation on Employee Performance; (7) Employee Retention significantly moderates the effect of Teamwork on Employee Performance. This research provides practical implications that the management of PT Pelindo Regional I Dumai Branch needs to prioritize employee retention strategies as the main foundation in improving organizational performance, followed by strengthening leadership quality, increasing work motivation programs, and improving effective teamwork systems.

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