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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 378 Documents
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Integrasi Nilai Amanah dan Khalifah dalam Akuntansi Pertanggungjawaban Syariah: Systematic Literature Review Wa Ode Hasriana; Nur Istiqomah; Tujiono; Oktaviani Indah kurniasari; Rustam Hanafi
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.v4i2.2161

Abstract

This study aims to examine the integration of amanah and khalifah values into Islamic responsibility accounting. The topic is important because responsibility accounting is not only related to performance measurement and financial reporting, but also to moral, social, and spiritual responsibilities in resource management. This study applies a systematic literature review method using the PRISMA approach. The literature was collected from Scopus, SINTA, and Google Scholar within the publication period of 2015-2026. Out of 479 identified articles, 25 articles met the inclusion criteria and were analyzed thematically. The findings show that amanah emphasizes honesty, integrity, transparency, and accountability to Allah SWT and stakeholders. Khalifah positions humans as stewards of resources who are responsible for justice, sustainability, and public welfare. The integration of these values produces a dual accountability paradigm, namely vertical accountability to Allah SWT and horizontal accountability to humans, organizations, society, and the environment. This study also identifies several implementation challenges, including limited Islamic accounting literacy, insufficient non-financial reporting standards, and the need to strengthen human resource competencies. The findings contribute conceptually to the development of responsibility accounting based on Islamic values and provide a foundation for future empirical studies. Abstrak Penelitian ini bertujuan untuk mengkaji integrasi nilai amanah dan khalifah dalam akuntansi pertanggungjawaban syariah. Topik ini penting karena akuntansi pertanggungjawaban tidak hanya berkaitan dengan pengukuran kinerja dan pelaporan keuangan, tetapi juga dengan tanggung jawab moral, sosial, dan spiritual dalam pengelolaan sumber daya. Penelitian menggunakan metode systematic literature review dengan pendekatan PRISMA. Literatur diperoleh melalui Scopus, SINTA, dan Google Scholar dengan rentang publikasi 2015-2026. Dari 479 artikel yang teridentifikasi, 25 artikel memenuhi kriteria inklusi dan dianalisis secara tematik. Hasil kajian menunjukkan bahwa nilai amanah menekankan kejujuran, integritas, transparansi, dan tanggung jawab kepada Allah SWT serta pemangku kepentingan. Nilai khalifah menempatkan manusia sebagai pengelola sumber daya yang wajib menjaga keadilan, keberlanjutan, dan kemaslahatan. Integrasi kedua nilai tersebut menghasilkan paradigma akuntabilitas ganda, yaitu akuntabilitas vertikal kepada Allah SWT dan akuntabilitas horizontal kepada manusia, organisasi, masyarakat, serta lingkungan. Penelitian ini juga menemukan tantangan implementasi berupa keterbatasan literasi akuntansi syariah, belum optimalnya standar pelaporan non-keuangan, dan perlunya penguatan kompetensi sumber daya manusia. Temuan ini memberikan kontribusi konseptual bagi pengembangan akuntansi pertanggungjawaban berbasis nilai Islam dan menjadi dasar bagi penelitian empiris selanjutnya.
Akuntabilitas Syariah sebagai Upaya Pencegahan Greenwashing dalam Pelaporan Keberlanjutan Nur Laeli Musthofa; Mardiyansyah; Rustam Hanafi
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.v4i2.2168

Abstract

The rise of greenwashing in sustainability reporting has become a significant challenge as Environmental, Social, and Governance (ESG) disclosure obligations increase in Indonesia, without being accompanied by uniform reporting standards. This issue becomes more complex for entities claiming to operate under Shariah principles, since the risk of greenwashing may distort both spiritual substance and financial reputation. This article aims to examine and analyze the role of Shariah accountability, through the Shariah Enterprise Theory (SET) framework, as an effort to prevent greenwashing practices in corporate sustainability reporting. Using a conceptual literature review approach, this article synthesizes three bodies of literature: conventional theories of sustainability disclosure (legitimacy, stakeholder, and signaling theory), the concept and empirical evidence of greenwashing, and the framework of Shariah accountability along with its operational instruments. The findings indicate that the vertical dimension (accountability to Allah SWT) and horizontal dimension (accountability to people and nature) within SET can serve as an additional preventive layer against the structural weaknesses of conventional regulation, with the Shariah Supervisory Board (DPS) and maqasid-based indices serving as its operational instruments. Nevertheless, empirical evidence shows that the implementation of Shariah accountability still faces significant gaps, particularly in its horizontal dimension. This article contributes theoretically by positioning SET as an underexplored preventive framework against greenwashing, and practically by recommending an expansion of the Shariah Supervisory Board's function to also assess the substance of sustainability claims, not merely compliance with financial transactions. Abstrak  Isu greenwashing dalam pelaporan keberlanjutan menjadi tantangan signifikan seiring meningkatnya kewajiban pengungkapan Environmental, Social, and Governance (ESG) di Indonesia, tanpa disertai keseragaman standar pelaporan. Persoalan ini menjadi semakin kompleks pada entitas yang mengklaim beroperasi sesuai prinsip syariah, karena risiko greenwashing berpotensi mendistorsi substansi spiritual sekaligus reputasi keuangan. Artikel ini bertujuan mengkaji dan menganalisis peran akuntabilitas syariah, melalui kerangka Shariah Enterprise Theory (SET), sebagai upaya pencegahan praktik greenwashing dalam pelaporan keberlanjutan perusahaan. Menggunakan pendekatan studi literatur konseptual, artikel ini mensintesis tiga kelompok kajian: teori konvensional pengungkapan keberlanjutan (legitimasi, pemangku kepentingan, dan sinyal), konsep serta bukti empiris greenwashing, dan kerangka akuntabilitas syariah beserta instrumen operasionalnya. Hasil kajian menunjukkan bahwa dimensi vertikal (pertanggungjawaban kepada Allah SWT) dan horizontal (pertanggungjawaban kepada manusia dan alam) dalam SET berpotensi menjadi lapisan pencegahan tambahan atas kelemahan struktural regulasi konvensional, dengan Dewan Pengawas Syariah (DPS) dan indeks berbasis maqasid sebagai instrumen operasionalnya. Namun demikian, bukti empiris menunjukkan bahwa implementasi akuntabilitas syariah masih menyisakan kesenjangan, terutama pada dimensi horizontal. Artikel ini berkontribusi secara teoretis dengan memposisikan SET sebagai kerangka preventif greenwashing yang belum banyak dieksplorasi, sekaligus secara praktis dengan merekomendasikan perluasan fungsi DPS agar turut menilai substansi klaim keberlanjutan, tidak hanya kepatuhan transaksi keuangan
Pengaruh Reputasi KAP, Audit Tenure, Disclosure dan Financial Distress terhadap Opini Audit Going Concern pada Perusahaan Properti dan Real Estate Yang Terdaftar di BEI Putri Kamila; Zuliyana Meti; Rakhmawati Aida
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.v4i2.2175

Abstract

This study aims to analyze the influence of public accounting firm reputation, audit tenure, disclosure, and financial distress on going-concern audit opinions in property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study uses a quantitative approach with logistic regression analysis and relies on secondary data in the form of annual financial reports. The research population consists of 92 companies, with a sample of 31 companies selected through purposive sampling. The results show that the reputation of the public accounting firm, audit tenure, disclosure, and financial distress simultaneously affect and significantly impact going-concern audit opinions. Partially, the reputation of the public accounting firm has a positive and significant effect, while audit tenure, disclosure, and financial distress do not affect going-concern audit opinions. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh reputasi kantor akuntan publik, audit tenure, disclosure, dan financial distress terhadap opini audit going concern pada perusahaan properti dan real estate yang terdaftar di Bursa Efek Indonesia selama periode 2021-2024. Penelitian menggunakan pendekatan kuantitatif dengan metode analisis regresi logistik dan menggunakan data sekunder berupa laporan keuangan tahunan. Populasi penelitian terdiri dari 92 perusahaan, dengan sampel 31 perusahaan yang dipilih melalui purposive sampling. Hasil penelitian menunjukkan bahwa reputasi kantor akuntan publik, audit tenure, disclosure, dan financial distress secara simultan berpengaruh dan signifikan terhadap opini audit going concern. Secara parsial, reputasi kantor akuntan publik memiliki pengaruh positif dan signifikan. Sebaliknya, audit tenure, disclosure, dan financial distress tidak berpengaruh terhadap opini audit going concern.
Financial Literacy and Inclusion Dynamics Within Developing Asian Markets: A Panel Data Assessment Of Indonesia, Malaysia, Singapore, Thailand, Vietnam, Philippines, and India Faizah Syihab; Hendyansyah Putra; Denta Mandra Pradipta Budiastomo; Nida Aisyah Ramadhani
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.v4i2.2116

Abstract

This study investigates the development of financial literacy and financial inclusion in seven emerging Asian economies, namely Indonesia, Malaysia, Singapore, Thailand, Vietnam, the Philippines, and India during 2015–2025. Using secondary panel data collected from the World Bank Global Findex Database, G20 Financial Inclusion Indicators, and official economic reports, this research analyzes the influence of digital financial access, internet penetration, and GDP per capita on financial literacy performance. The study applies panel regression analysis using a fixed effect model. The findings indicate that digital payment adoption, internet accessibility, and economic growth significantly improve financial literacy levels across Asian developing economies. Singapore and Malaysia demonstrate the highest financial literacy achievements, while Indonesia and the Philippines exhibit substantial improvement during the post-pandemic digital transformation period. This research enriches contemporary literature regarding digital financial inclusion and consumer capacity in emerging territories, offering actionable structural insights for regulatory bodies and financial firms.
Penerapan Konsep Entitas Ekonomi dalam Pengelolaan Keuangan UMKM Laundry Nadia Avlika; Ni Kadek Puspitasari; Putri Maharani; Putri; Jamaluddin; Ernawaty Usman
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.v4i2.1988

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian, namun masih menghadapi berbagai permasalahan dalam pengelolaan keuangan, terutama terkait pencatatan transaksi dan pemisahan keuangan usaha dengan keuangan pribadi. Penerapan konsep entitas ekonomi merupakan salah satu prinsip akuntansi yang dapat membantu pelaku usaha mengelola keuangan secara lebih terstruktur. Penelitian ini bertujuan untuk menganalisis penerapan konsep entitas ekonomi dalam pengelolaan keuangan pada UMKM laundry. Penelitian menggunakan pendekatan kualitatif deskriptif dengan studi kasus pada satu UMKM laundry di Kota Palu. Data dikumpulkan melalui wawancara semi terstruktur dan dokumentasi, kemudian dianalisis menggunakan model analisis interaktif Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Keabsahan data diuji melalui triangulasi teknik. Hasil penelitian menunjukkan bahwa UMKM laundry telah menerapkan konsep entitas ekonomi melalui pemisahan keuangan usaha dan keuangan pribadi serta pencatatan transaksi secara rutin. Penerapan tersebut membantu pelaku usaha memperoleh informasi keuangan yang lebih terstruktur, mengendalikan arus kas, dan mendukung pengambilan keputusan usaha. Namun, masih ditemukan kendala berupa ketidakkonsistenan dalam pencatatan dan rekapitulasi transaksi ketika aktivitas usaha meningkat. Penelitian ini menunjukkan bahwa penerapan konsep entitas ekonomi berperan penting dalam meningkatkan kualitas pengelolaan keuangan UMKM dan mendukung keberlangsungan usaha.
Pengaruh Literasi Pajak dan Lingkungan Sosial terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor Samsat Kabupaten Indralaya Ogan Ilir Cindy Marlina; Sugiharto; Dimas Pratama Putra; Riza Syahputera
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.v4i2.2173

Abstract

This study aims to analyze the influence of tax literacy and social environment on the compliance of motor vehicle taxpayers at the Samsat Office of Indralaya Ogan Ilir Regency. The study used a quantitative method with a sample of 100 respondents selected through Simple Random Sampling. Data was obtained through questionnaires and analyzed using SPSS. The results of the study showed that tax literacy and the social environment had a significant and positive effect on taxpayer compliance (F count = 159,888, sig. = 0.001). Tax literacy (tcal = 5.949, sig. = 0.001) and social environment (tcal = 5.455, sig. = 0.001) also have a positive and significant effect on taxpayer compliance. These findings suggest that increased tax understanding and social environmental support can improve motor vehicle taxpayer compliance. Abstrak  Penelitian ini bertujuan menganalisis pengaruh literasi perpajakan dan lingkungan sosial terhadap kepatuhan wajib pajak kendaraan bermotor di Kantor Samsat Kabupaten Indralaya Ogan Ilir. Penelitian menggunakan metode kuantitatif dengan sampel 100 responden yang dipilih melalui Simple Random Sampling. Data diperoleh melalui kuesioner dan dianalisis menggunakan SPSS. Hasil penelitian menunjukkan bahwa literasi perpajakan dan lingkungan sosial berpengaruh signifikan dan positif terhadap kepatuhan wajib pajak (F hitung = 159,888, sig. = 0,001). Literasi perpajakan (thitung = 5,949, sig. = 0,001) dan lingkungan sosial (t hitung = 5,455, sig. = 0,001) juga berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak. Temuan ini menunjukkan bahwa peningkatan pemahaman perpajakan dan dukungan lingkungan sosial dapat meningkatkan kepatuhan wajib pajak kendaraan bermotor.
Pengaruh Penerapan E – Samsat dan Kesadaran Wajib Pajak terhadap Kepatuhan Pembayaran Pajak Kendaraan Bermotor di Kantor Samsat Kabupaten Banyuasin Suci Juniyasih; Msy Mikial; Dimas Pratama Putra; Dwi Septa Aryani
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.v4i2.2174

Abstract

This study aims to analyze the influence of the implementation of E-Samsat and taxpayer awareness on the compliance of Motor Vehicle Tax payments at the Banyuasin Regency Samsat Office. This study uses a quantitative method. The population in this study is motor vehicle taxpayers registered at the Banyuasin Regency Samsat Office. The research sample amounted to 100 respondents which were determined using a simple random sampling technique. Data were collected through the distribution of questionnaires with a Likert scale and analyzed using multiple linear regression analysis methods with the help of the SPSS program. The results of the study show that the simultaneous implementation of E-Samsat and taxpayer awareness have a positive and significant effect on the compliance of Motor Vehicle Tax payments at the Banyuasin Regency Samsat Office. In addition, the partial implementation of E-Samsat has a positive and significant effect on compliance with Motor Vehicle Tax payments, as well as taxpayer awareness which also has a positive and significant effect on compliance with Motor Vehicle Tax payments. These findings show that the better the implementation of E-Samsat and the higher the awareness of taxpayers, the higher the level of taxpayer compliance in fulfilling the obligation to pay Motor Vehicle Tax. Therefore, the Banyuasin Regency Samsat Office is advised to continue to improve the quality of E-Samsat services and expand tax socialization and education to increase taxpayer awareness and compliance. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh penerapan E-Samsat dan kesadaran wajib pajak terhadap kepatuhan pembayaran Pajak Kendaraan Bermotor di Kantor Samsat Kabupaten Banyuasin. Penelitian ini menggunakan metode kuantitatif. Populasi dalam penelitian ini adalah wajib pajak kendaraan bermotor yang terdaftar di Kantor Samsat Kabupaten Banyuasin. Sampel penelitian berjumlah 100 responden yang ditentukan menggunakan teknik simple random sampling. Data dikumpulkan melalui penyebaran kuesioner dengan skala Likert dan dianalisis menggunakan metode analisis regresi linear berganda dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa penerapan E-Samsat dan kesadaran wajib pajak secara simultan berpengaruh positif dan signifikan terhadap kepatuhan pembayaran Pajak Kendaraan Bermotor di Kantor Samsat Kabupaten Banyuasin. Selain itu, secara parsial penerapan E-Samsat berpengaruh positif dan signifikan terhadap kepatuhan pembayaran Pajak Kendaraan Bermotor, demikian pula kesadaran wajib pajak yang juga berpengaruh positif dan signifikan terhadap kepatuhan pembayaran Pajak Kendaraan Bermotor. Temuan ini menunjukkan bahwa semakin baik penerapan E-Samsat dan semakin tinggi kesadaran wajib pajak, maka semakin tinggi pula tingkat kepatuhan wajib pajak dalam memenuhi kewajiban pembayaran Pajak Kendaraan Bermotor. Oleh karena itu, Kantor Samsat Kabupaten Banyuasin disarankan untuk terus meningkatkan kualitas layanan E-Samsat serta memperluas sosialisasi dan edukasi perpajakan guna meningkatkan kesadaran dan kepatuhan wajib pajak
A Study Of The Community In Ilir Barat And Ilir Timur Districts, Palembang City Kurniati; Addinul Ikhsan; Masagus Fathir Fadhillah
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.v4i2.2271

Abstract

This study aims to analyze the influence of Sharia financial literacy on the public's interest in becoming customers of Sharia banks. Data were collected via questionnaires distributed to 110 respondents across two districts in Palembang City—Ilir Barat and Ilir Timur—focusing specifically on the 100 respondents who had never conducted transactions with a Sharia bank. Data analysis was performed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method via the SmartPLS 4 application. The results indicate that Sharia financial literacy has a positive influence on the interest in becoming a Sharia bank customer, accounting for 52.8% of the effect. Furthermore, a T-statistic of 17.717 demonstrates that the hypothesis result is statistically significant, confirming a strong relationship between Sharia financial literacy and the public's interest in becoming Sharia bank customers. Based on these findings, the study recommends enhancing educational programs through various methods. Future research is encouraged to examine other independent variables.     

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