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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 185 Documents
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Analysis of Net Profit Receipt Towards Production Costs at PLKT Gunungsitoli Dedi Irawan Zebua; Serniati Zebua; Kurniawan Sarototonafo Zai
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): 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.v3i1.679

Abstract

This study aims to determine the net profit receipt against production costs at PLKT Gunungsitoli. This study uses a descriptive research type that is descriptive in nature. The data collection techniques used are observation and documentation techniques. In this study, researchers used qualitative descriptive analysis techniques in analyzing data. Based on the results of the study that the net profit receipt against production costs at PLKT Gunungsitoli, the researcher concluded that the net profit receipt of PLKT Gunungsitoli was positive, namely a profit of Rp. 18,096,750. However, PLKT is not looking for large profits because there is still an element of gross profit which is the difference between net sales and cost of goods sold and especially to customers who are still inadequate to order PLKT Gunungsitoli's production results. Production design planning is a process to achieve financial goals through careful work management for the sake of adequate profit continuity. This condition, it would be better maintained by PLKT Gunungsitoli in the future and it is suggested to the related leaders to be improved in order to have more efficient cooperation or synergy between the community, government, churches and certain groups in finding solutions on how in the future PLKT Gunungsitoli will remain intact in achieving greater profits so that it has a contribution to BNKP and also related parties
Pengaruh Risiko Keuangan, Profitabilitas, dan Nilai Perusahaan terhadap Perataan Laba (Studi Kasus Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar di BEI Tahun 2018-2022) Nayse Mega Utami; Ahmad Kudhori; Dewi Kirowati
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): 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.v3i1.686

Abstract

Abstract : Incom smoothing is an action taken by company management with the aim of reducing earnings fluctuations. This is done to show good performance to investors, by showing stable company profits. There are several factors that influence incom smoothing including financial risk, profitability, and firm value. This study aims to determine the effect of financial risk, profitability, and company value on incom smoothing (Case Study of Food and Beverage Sub-Sector Companies Listed on the IDX 2018-2022). The population in this study amounted to 84 companies. This research includes quantitative research, using sampling techniques using purposive sampling so that 27 company samples are obtained. The method used is logistic regression analysis overall model test, model feasibility test and coefficient of determination (Nagelkerke's R Square) this research uses the help of Statistical Program for Social Science (SPSS) software version 26. Hypothesis testing using partial test (t test). The results showed that partially financial risk has no effect on incom smoothing, profitability has a significant positive effect on incom smoothing and firm value has no effect on incom smoothing. The author suggests that future researchers look for other factors that can influence incom smoothing by adding variables. Abstrak : Perataan laba merupakan tindakan yang dilakukan oleh manajemen perusahaan dengan tujuan untuk mengurangi fluktuasi laba. Hal ini dilakukan untuk menunjukkan kinerja yang baik kepada investor, dengan memperlihatkan laba perusahaan yang stabil. Ada beberapa faktor yang mempengaruhi parataan laba diantaranya risiko keuangan, profitabilitas, dan nilai perusahaan. Penelitian ini bertujuan untuk mengetahui Pengaruh Risiko Keuangan, Profitabilitas, dan Nilai Perusahaan Terhadap Perataan Laba (Studi Kasus Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar di BEI Tahun 2018-2022). Populasi dalam penelitian ini sejumlah 84 perusahaan. Penelitian ini termasuk penelitian kuantitatif, menggunakan teknik pengambilan sampel menggunakan purposive sampling sehingga diperoleh 27 sampel perusahaan. Metode yang digunakan adalah analisis regresi logistik uji keseluruhan model (Overall Model Fit), uji kelayakan model dan koefisien determinasi (Nagelkerke’s R Square) penelitian ini menggunakan bantuan perangkat lunak Statistical Program for Social Science (SPSS) versi 26. Pengujian hipotesis menggunakan uji parsial (uji t). Hasil penelitian menunjukan bahwa secara parsial risiko keuangan tidak berpengaruh terhadap perataan laba, profitabilitas berpengaruh positif signifikan terhadap perataan laba dan nilai perusahaan tidak berpengaruh terhadap perataan laba. Penulis menyarankan kepada peneliti selanjutnya untuk mencari faktor lain yang dapat mempengaruhi perataan laba dengan menambah variabel.  
Pengaruh Skala Usaha, Pengetahuan Akuntansi, dan Pelatihan Akuntansi Terhadap Penggunaan Informasi Akuntansi di Usaha Mikro, Kecil, dan Menengah (UMKM) Kota Madiun Dila Meliana; RB. Iwan Noor Suhasto; Hamim Tohari
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): 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.v3i1.689

Abstract

Abstract: This study was conducted to understand the correlation of factors that influence the use of accounting information in MSMEs. This study took the object of research of an MSME actor registered at the Madiun City K-UMKM Manpower Office. Primary data collection in this study by submitting questionnaires to respondents to be filled in. The number of samples in this study was 150 respondents. The sampling method used accidental sampling. The data analysis methods applied in this study are normality test, multicollinearity test, heteroscedasticity test, multiple linear regression test. The test results state that the use of accounting information in MSMEs in Madiun City is significantly influenced by business scale, accounting knowledge, and accounting training. Abstrak: Penelitian ini dilakukan untuk memahami korelasi faktor-faktor yang mempengaruhi penggunaan informasi akuntansi pada UMKM. Penelitian ini mengambil objek penelitian seorang pelaku UMKM yang terdaftar di Disnaker K-UMKM Kota Madiun. Pengumpulan data primer  pada penelitian ini dengan menyerahkan kuesioner kepada responden untuk diisi. Banyaknya sampel pada penelitian ini yaitu 150 responden. Metode pengambilan sampel menggunakan accidental sampling. Metode analisis data yang diterapkan pada penelitian ini yaitu uji normalitas, uji multikolinearitas, uji heteroskedastisitas, uji regresi linear berganda. Hasil pengujian menyatakan bahwa, penggunaan informasi akuntansi pada UMKM di Kota Madiun secara signifikan dipengaruhi skala usaha, pengetahuan akuntansi, dan pelatihan akuntansi.
Pengaruh Lingkungan Belajar, Motivasi Belajar dan Sarana Prasarana terhadap Prestasi Akademik Mahasiswa Program Studi Manajemen Fakultas Ekonomi UNISRI Surakarta Muhamad Ari Fadjar Sakti; Sunarso; Setyaningsih
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): 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.v3i1.690

Abstract

Abstract : This research aims to: 1) Find out the significance of the influence of the learning environment on the academic achievement of students in the Management Study Program, Faculty of Economics, Unisri Surakarta. 2) Knowing the significance of the influence of learning motivation on the academic achievement of students in the Management Study Program, Faculty of Economics, Unisri Surakarta. 3) Knowing the significance of the influence of infrastructure on the academic achievement of students in the Management Study Program, Faculty of Economics, Unisri Surakarta. The research was a survey of + 120 students in the Management Study Program, Faculty of Economics, Unisri Surakarta, and 55 students were taken to determine the sample size using the Slovin formula using the lottery technique. The analysis used in this research is multiple linear regression analysis, t test, F test and coefficient of determination. The results of the research and discussion can be concluded: 1) The learning environment has a significant effect on student academic achievement. 2) Learning motivation has a significant effect on student academic achievement. 3) Infrastructure has a significant effect on student academic achievement. The model is accurate in predicting the influence of learning environment variables, learning motivation, and infrastructure on academic achievement. Academic achievement is influenced by learning environment factors, learning motivation, and infrastructure. Meanwhile, other factors that were not included in the research include: learning discipline, emotional intelligence, academic guidance, learning independence, family support, and others. Abstrak :  Penelitian ini bertujuan untuk: 1) Mengetahui signifikansi pengaruh lingkungan belajar terhadap prestasi akademik mahasiswa Program Studi Manajemen Fakultas Ekonomi Unisri Surakarta. 2) Mengetahui signifikansi pengaruh motivasi belajar terhadap prestasi akademik mahasiswa Program Studi Manajemen Fakultas Ekonomi Unisri Surakarta. 3) Mengetahui signifikansi pengaruh sarana prasarana terhadap prestasi akademik mahasiswa Program Studi Manajemen Fakultas Ekonomi Unisri Surakarta. Penelitian bersifat survey pada mahasiswa Program Studi Manajemen Fakultas Ekonomi Unisri Surakarta berjumlah + 120 mahasiswa dan penentuan jumlah sampel menggunakan rumus Slovin diambil sebanyak 55 mahasiswa dengan teknik undian. Analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda, uji t, uji F dan koefisien determinasi. Hasil penelitian dan pembahasan dapat disimpulkan: 1) Lingkungan belajar berpengaruh signifikan terhadap prestasi akademik mahasiswa. 2) Motivasi belajar berpengaruh signifikan terhadap prestasi akademik mahasiswa. 3) Sarana prasarana berpengaruh signifikan terhadap prestasi akademik mahasiswa. Model tepat dalam memprediksi pengaruh variabel lingkungan belajar, motivasi belajr, dan sarana prasarana terhadap prestasi akademik. Prestasi akademik dipengaruhi oleh faktor lingkungan belajar, motivasi belajar, dan sarana prasarana. Sedangkan faktor lain yang tidak dimasukkan dalam penelitian diantaranya: disiplin belajar, kecerdasan emosional, bimbingan akademik, kemandirian belajar, dukungan keluarga, dan lain-lain.
Pengaruh Struktur Aktiva (Fixed Asset Ratio), Profitability (Return On Asset) dan Ukuran Perusahaan terhadap Struktur Modal (Debt Equity Ratio) di Bursa Efek Indonesia Tahun 2020 – 2023 Fastami’ Lima Yukha; Erna Puspita; Diah Nurdiwaty
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): 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.v3i1.691

Abstract

Abstract : Food and beverage cpmpanies have high growth potential and continue to develop.  As one of the subsectors on the IDX, food and beverage companies attract the interest of investors because of their ability to survive amidst Indonesia's unstable economic conditions. And judging from the capital structure measured using the Debt Equity Ratio of food and beverage companies in 2020-2023, on average companies use more external funds than their own capital. This research aims to determine the influence of asset structure, profitability (ROA), and company size on the capital structure of food and beverage companies listed on the IDX in 2020-2023. This type of research is causality research with a quantitative approach. The sample in this study was obtained using a purposive sampling method based on predetermined criteria, with a population of 99 companies and a sample size that met the criteria, there were 20 food and beverage companies which were analyzed using multiple linear regression with IBM SPSS Version 23 software. The research results showed that ( 1) asset structure has no effect on capital structure, profitability (ROA) has an effect on capital structure, and company size has an effect on capital structure. (2) simultaneously asset structure, profitability (ROA), and company size influence capital structure. Abstrak : Perusahaan makanan dan minuman memiliki potensi pertumbuhan yang tinggi dan terus berkembang. Sebagai salah satu subsektor yang ada di BEI, perusahaan makanan dan minuman menarik minat para investor karena kemampuannya bertahan di tengah kondisi ekonomi Indonesia yang tidak stabil. Dan dilihat dari struktur modal yang diukur menggunakan Debt Equity Ratio perusahaan makanan dan minuman pada tahun 2020-2023, rata- rata perusahaan lebih banyak menggunakan dana eksternal dari pada modalnya sendiri. Penelitian ini bertujuan untuk mengetahui pengaruh struktur aktiva, profitability (ROA), dan ukuran perusahaan terhadap struktur modal pada perusahaan makanan dan minuman yang terdaftar di BEI tahun 2020-2023. Jenis penelitian ini adalah penelitian kausalitas dengan pendekatan kuantitatif. Sampel dalam penelitian ini diperoleh menggunakan metode purposive sampling berdasarkan kriteria yang sudah ditentukan, dengan populasi 99 perusahaan dan jumlah sampel yang sesuai dengan kriteria terdapat 20 perusahaan makanan dan minuman yang dianalisis menggunakan regresi linier berganda dengan software IBM SPSS Versi 23. Hasil penelitian menunjukkan bahwa (1) struktur aktiva tidak berpengaruh terhadap struktur modal, profitability (ROA) berpengaruh terhadap struktur modal, dan ukuran perusahaan berpengaruh terhadap struktur modal.(2) secara simultan struktur aktiva, profitability, dan ukuran perusahaan berpengaruh terhadap struktur modal.
Pengaruh Variabel Dependen Return Saham Perusahaan Manufaktur terhadap Laba Akuntansi, Arus Kas Operasi dan Arus Kas Pendanaan Emanila Sukmarini; Iwan Noor Suhasto; Hamim Tohari
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): 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.v3i1.695

Abstract

Abstract : This study aims to examine the effect of accounting profit, operating cash flow and funding cash flow on stock returns either partially or simultaneously. The population of this study is companies with the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX). The sample used is companies with the consumer goods industry sector that have been listed on the IDX before 2018. The purposive sampling method was used in determining the sample, which then resulted in 47 companies. Data were analyzed using SPSS 29. Based on the partial test results (t test), it is known that accounting profit has no effect on stock returns. Operating cash flow affects stock returns, but otherwise funding cash flow has no effect on stock returns. Simultaneous test results (f test) show that accounting earnings, operating cash flow and funding cash flow affect stock returns. Test the coefficient of determination (Adjusted R Square) of 0.030, it can be interpreted that accounting earnings, operating cash flow and funding cash flow can affect stock returns by 3%. While 97% is influenced by other variables not used in this study. Abstrak : Penelitian ini bertujuan untuk menguji pengaruh laba akuntansi, arus kas operasi dan arus kas pendanaan terhadap return saham baik secara parsial ataupun simultan. Populasi penelitian ini yaitu perusahaan-perusahaan dengan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI). Adapun sampel yang digunakan yakni perusahaan dengan sektor industri barang konsumsi yang telah terdaftar di BEI sebelum tahun 2018. Metode purposive sampling digunakan dalam penentuan sampel, yang kemudian menghasilkan sebanyak 47 perusahaan. Data dianalisis dengan menggunakan SPSS 29. Berdasarkan hasil uji parsial (uji t), diketahui bahwa laba akuntansi tidak berpengaruh terhadap return saham. Arus kas operasi berpengaruh terhadap return saham, namun sebaliknya arus kas pendanaan tidak berpengaruh terhadap return saham. Hasil uji simultan (uji f) menunjukkan bahwa laba akuntansi, arus kas operasi dan arus kas pendanaan berpengaruh terhadap return saham. Uji koefisien determinasi (Adjusted R Square) sebesar 0,030, maka dapat diartikan bahwa laba akuntansi, arus kas operasi dan arus kas pendanaan dapat mempengaruhi return saham sebesar 3%. Sedangkan 97% dipengaruhi oleh variabel lain yang tidak digunakan dalam penelitian ini. 
Pengaruh Profitabilitas,Ukuran Perusahan dan Komite Audit terhadap Audit Delay pada Perusahaan Property dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2019-2021 Irvan Noormansyah; Syahrul Munawar
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): 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.v3i1.696

Abstract

Abstract : This study aims to determine the effect of profitability, company size and audit committee on audit delay in property and real estate companies listed on the Indonesian stock exchange in the 2019-2021 period. This research uses an associative quantitative approach, measured using a panel data regression-based method with Eviews version 12. The population of this research is property and real estate companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2021. The sample is determined based on purposive sampling method, with a total sample of 25 companies so that the total observations in this study were 75 observations. The data used in this research is secondary data. The data collection technique uses the documentation method through the websites: www.idx.co.id, www.idnfinancials.com, and the company's official website. Hypothesis testing using the t test. The results of the study prove that, (1) Profitability has no effect on audit delay, (2) Company size has an effect on audit delay, (3) Audit Committee has no effect on audit delay. Abstrak : Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, ukuran perusahaan dan komite audit terhadap audit delay pada perusahaan property dan real estate yang terdaftar di bursa efek Indonesia pada periode 2019-2021. Penelitian ini menggunakan jenis penelitian asosiatif pendekatan kuantitatif, diukur dengan menggunakan metode berbasis regresi data panel dengan Eviews versi 12. Populasi dari penelitian ini adalah perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2019 sampai dengan tahun 2021. Sampel ditentukan berdasarkan metode purposive sampling, dengan jumlah sampel sebanyak 25 perusahaan sehingga total observasi dalam penelitian ini sebanyak 75 obeservasi. Data yang digunakan dalam penelitian ini berupa data sekunder. Teknik pengumpulan data menggunakan metode dokumentasi melalui situs: www.idx.co.id, www.idnfinancials.com, dan website resmi perusahaan. Pengujian hipotesis menggunakan uji t. Hasil penelitian membuktikan bahwa, (1) Profitabilitas tidak berpengaruh terhadap audit delay, (2) Ukuran Perusahaan berpengaruh negatif terhadap audit delay, (3) Komite Audit tidak berpengaruh terhadap audit delay.  
Mekanisme Pengadaan Rumah Berbasis Syariah pada Perumahan Grand Cesar Residence Kabupaten Sintang Puja Tsalitsa; Sumar’in; Tehedi
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): 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.v3i1.697

Abstract

Abstract : This research was conducted at the Grand Cesar Residence Housing. The community's need for houses with sharia principles continues to increase along with the number of newlyweds. The focus of this study is the Sharia-based housing procurement mechanism at the Grand Cesar Residence Housing, Sintang Regency and the Islamic economic review of the Sharia-based housing procurement mechanism at the Grand Cesar Residence Housing, Sintang Regency. This study uses a qualitative descriptive approach and the type of research uses a case study. This research was conducted at the Grand Cesar Residence Housing, Sintang Regency, located at Jalan Mensiku Jaya, Kapuas Kiri Hulu Village, Sintang District. The primary data sources used include the Owner and Housing Developer and consumers. Data collection techniques are interviews, observation and documentation. Data analysis techniques are data collection, data reduction, data presentation and drawing conclusions/verification. Data validity checking techniques include credibility, transferability, dependability and confirmability. The results of the study show that (1) The mechanism for procuring sharia-based houses at the Grand Cesar Residence Housing Complex in Sintang Regency applies the principle of ta'awun (mutual assistance) with the al-qard (loan) contract, namely that each consumer helps each other with their respective installments for building a house. (2) The Islamic economic review of the mechanism for procuring sharia-based houses at the Grand Cesar Residence Housing Complex in Sintang Regency is by carrying out no usury, no fines, no seizure and tadlis. However, there is still gharar, and gharar in this case is small gharar, meaning that according to the majority of scholars, small gharar is permitted because of something that cannot be avoided, such as the delay in the time of building a house because there are consumers who are not on time in paying installments. Abstrak : Penelitian ini dilakukan pada Perumahan Grand Cesar Residence. Kebutuhan masyarakat akan rumah dengan prinsip-prinsip syariah terus meningkat seiring banyaknya pasangan pernikahan baru.  Fokus dalam penelitian ini adalah Mekanisme pengadaan rumah berbasis syariah pada Perumahan Grand Cesar Residence Kabupaten Sintang dan Tinjauan ekonomi Islam terhadap mekanisme pengadaan rumah berbasis syariah pada Perumahan Grand Cesar Residence Kabupaten Sintang. Penelitian ini menggunakan pendekatan kualitatif deskiptif dan jenis penelitian menggunakan  studi kasus. Penelitian ini dilaksanakan di Perumahan Grand Cesar Residence Kabupaten Sintang yang beralamat di Jalan Mensiku Jaya, Kelurahan Kapuas Kiri Hulu, Kecamatan Sintang. Sumber data primer yang digunakan diantaranya Owrner sekaligus Developer perumahan dan konsumen. Teknik pengumpulan data yaitu wawancara, observasi dan dokumentasi. Teknik analisis data yaitu pengumpulan data, reduksi data, penyajian data dan menarik kesimpulan/verifikasi. Teknik pengecekan keabsahan data meliputi credibility, transferability, dependability dan confirmability. Hasil penelitian menunjukkan, (1) Mekanisme pengadaan rumah berbasis syariah pada Perumahan Grand Cesar Residence Kabupaten Sintang menerapkan asas ta’awun (tolong-menolong) dengan akad al-qard (pinjaman) yakni setiap konsumen saling membantu dengan angsurannya masing-masing untuk pembangunan rumah. (2) Tinjauan ekonomi Islam terhadap mekanisme pengadaan rumah berbasis syariah pada Perumahan Grand Cesar Residence Kabupaten Sintang yaitu dengan mengusung tanpa riba, tanpa denda, tanpa sita dan tadlis. Namun masih terdapat gharar, adapun gharar dalam hal ini yaitu gharar yang kecil, artinya menurut jumhur ulama gharar kecil dibolehkan karena sesuatu yang tidak bisa dihindari seperti mundurnya waktu pengerjaan rumah karena terdapat konsumen yang tidak tepat waktu dalam membayar angsuran.
Faktor - Faktor Yang Mempengaruhi Kinerja Instansi Pemerintah dalam Menjalankan Tugas Pokok dan Fungsinya Adel Mardilia; Kusminaini Armin; Padriyansyah
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): 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.v3i1.442

Abstract

Absstract : The purpose of this research is to determine the influence of accounting information systems and government accounting standards on the performance of government agencies at the Ilir Timur I Subdistrict Office, Palembang City. The data source used in this research is primary data. Collection technique for distributing questionnaires to 60 respondents at the Ilir Timur I Subdistrict Office, Palembang City. The data was analyzed using the classical assumption test, multiple linear regression analysis test, hypothesis test, and coefficient of determination test with the help of the SPSS application. The results of this research show that there is an influence between the accounting information system on the performance of government agencies at the Ilir Timur I Subdistrict Office, Palembang City. The results of the t test analysis show that the probability value is 0.014 which is smaller than the error level of 0.05 (0.014 < 0.05). There is an influence between government accounting standards on the performance of government agencies at the Ilir Timur I Subdistrict Office, Palembanh City. The results of the t test analysis show that the probability value is 0.001 which is smaller than the error level of 0.05 (0.001 < 0.05). There is an influence between the information system and government accounting standards together on the performance of government agencies at the Ilir Timur I Subdistrict Office, Palembang City. Abstrak : Tujuan penelitian ini adalah untuk mengetahui pengaruh sistem informasi akuntansi dan standar akuntansi pemerintahan terhadap kinerja instansi pemerintah pada Kantor Kecamatan Ilir Timur I Kota Palembang. Sumber data yang digunakan dalam penelitian ini adalah data primer. Teknik pengumpulan data dengan cara menyebarkan kuesioner kepada 60 responden di Kantor Kecamatan Ilir Timur I Kota Palembang. Data dianalisis menggunakan uji asumsi klasik, uji analisis regresi linier berganda, uji hipotesis, dan uji koefisien determinasi dengan bantuan aplikasi SPSS. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh antara sistem informasi akuntansi terhadap kinerja instansi pemerintah pada Kantor Kecamatan Ilir Timur I Kota Palembang. Hasil analisis uji-t menunjukkan nilai probabilitas sebesar 0,014 lebih kecil dari tingkat kesalahan sebesar 0,05 (0,014 < 0,05). Terdapat pengaruh antara standar akuntansi pemerintahan terhadap kinerja instansi pemerintah pada Kantor Kecamatan Ilir Timur I Kota Palembang. Hasil analisis uji t menunjukkan nilai probabilitas sebesar 0,001 lebih kecil dari tingkat kesalahan sebesar 0,05 (0,001 < 0,05). Terdapat pengaruh antara sistem informasi dan standar akuntansi pemerintahan secara bersama-sama terhadap kinerja instansi pemerintah pada Kantor Kecamatan Ilir Timur I Kota Palembang.
Analisis Pemahaman Pajak E-Commerce pada Perkembangan Online Shop Daniah Rahmadani; Febransyah
Equivalent : Journal of Economic, Accounting and Management Vol. 3 No. 1 (2025): 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.v3i1.702

Abstract

Abstract : This research basically discusses the level of understanding of e-commerce tax CV Linda Cosmetics in thr city of Palembang. The data sources used in this research are primary and secondary data as well as qualitative data analysis. The purpose of this research is to obtain the necessary data from this research, researchers conduct data collection activities by interviewing with CV Linda Kosmetik Palembang employees and library studies. Based on the results of research, it shows that on CV Linda Kosmetik Palembang already understands that it is related to taxation in general, but does not understand that it is related to the imposition of e-commerce taxes. The influence about e-commerce tax will provide desire and compliance in paying taxes, because business people willbe more aware of the functions and benefits of paying taxes and know the tax procedures and taxes obtained if thes do not pay taxes. Abstrak : Penelitian ini pada dasarnya membahas tentang tingkat pemahaman mengenai pajak e- commerce CV Linda Kosmetik di kota Palembang. Sumber data yang diunakan dalam penelitian ini adalah data primer dan sekunder serta analisis data kualitatif. Tujuan penelitian ini untuk memperoleh data diperlukan dari penelitian ini, peneliti melakukan kegiatan pengumpulan data dengan cara wawancara bersama karyawan CV Linda Kosmetik Palembang dan studi perpustakaan. Berdasarkan hasil penelitian menunjukkan bahwa pada CV Linda Kosmetik Palembang sudah memahami terkait dengan perpajakan secara umum, namun belum memahami terkait dengan pemberlakuan pajak e-commerce. Pengaruh tentang pajak e-commerce akan memberikan keinginan dan kepatuhan dalam membayar pajak, karena pelaku bisns akan lebih sadar fungsi dan manfaat membayar pajak serta mengetahui prosedur dan sanksi perpajakan yang didapat jika tidak membayar pajak.

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