cover
Contact Name
Aep Saefullah
Contact Email
lppm@stieganesha.ac.id
Phone
+6281229581992
Journal Mail Official
aep@stieganesha.ac.id
Editorial Address
Jl. Legoso Raya No. 31 Pisangan Ciputat Timur Kota Tangerang Selatan
Location
Kota tangerang selatan,
Banten
INDONESIA
Jurnal Ekualisasi
ISSN : -     EISSN : 30480418     DOI : 10.60023/ekualisasi
Core Subject : Economy,
Jurnal Ekualisasi publishes articles from the ideas of philosophical, conceptual, theoretical, critical review, and/or empirical research in the field of accounting and business education. Published Twice Every January and July by STIE Ganesha. This internationally peer-reviewed journal exclusively focuses on educational aspects in the business (accounting and financial management) and is inclusive to accounting topics as follows: • Financial Accounting • Managerial Accounting • Public Sector Accounting • Sharia Accounting • Auditing • Forensic Accounting • Behavioral Accounting • Taxation • Capital Markets and Investments • Accounting for Banking and Insurance • Accounting for SMEs • Accounting Information Systems • Environmental Accounting • Intellectual Capital • Corporate Governance teachers, administration, financial administration, and so on that occur in the school environment, the education office or other related educational institutions.
Articles 5 Documents
Search results for , issue "Vol. 5 No. 2 (2024): July 2024" : 5 Documents clear
Pengaruh Persepsi Atas Biaya Kuliah Dan Kualitas Layanan Terhadap Prestasi Belajar Mata Kuliah Statistik Permana, Adi; Yusup, Ayi Maulana; Nurhayati, Nurhayati
Jurnal Ekualisasi Vol. 5 No. 2 (2024): July 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/fd2s6965

Abstract

The purpose of this study was to determine the direct effect of perceptions of tuition fees on student achievement, to determine the direct effect of service quality on academic achievement and to find out the indirect effect of perceptions of tuition fees on student achievement through service quality. This research uses a quantitative method with a path analysis approach in which service quality is the intervening variable. Data were obtained by distributing research questionnaires in the form of perception questionnaires on tuition fees and service quality with rating scaling following the Linkert rules. Meanwhile, the study achievement data for statistics courses were obtained from UTS scores. The number of samples in this study were 72 students who were taken by random sampling technique. Based on the results of the study it was concluded that there is a positive and significant direct effect of perceptions of tuition fees on learning achievement, there is a positive and significant direct effect of service quality on learning achievement and there is a positive and significant indirect effect of perceptions of tuition fees on student achievement through service quality
Penerapan Pengendalian Internal Penerimaan Dana Kurban Dan Pembelian Hewan Kurban Di Masjid Baiturrahman Putra, Idrisi Raliya; Hidayatullah, Syarif; Tahang, Moh; Saputri, Haria; Azzahra, Sitti Aliyah
Jurnal Ekualisasi Vol. 5 No. 2 (2024): July 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/ngfh4q61

Abstract

Baiturrahman Mosque is a PKM partner that facilitates the implementation of sacrifices which have been carried out for approximately 25 years. In this PKM activity, the team brought up a big topic, namely good and healthy management of sacrificial animals. To support this topic, researchers evaluated the implementation of internal control over the receipt of sacrificial funds and the purchase of sacrificial animals at the Baiturrahman Mosque using a qualitative descriptive implementation method. In carrying out the evaluation, researchers collected data by means of observation and interviews. Primary data in the form of internal control of receiving sacrificial funds and internal control of purchasing sacrificial animals was obtained through questions and answers with Mr. Ajat, Mr. Sugeng, and Mr. Sarkum as chairman and members of the Baiturrahman Mosque's sacrificial committee. Based on the data collected, researchers found that the implementation of internal control in the implementation of sacrificial worship activities at the Baiturrahman Mosque in 2024 still needs to be optimized because it has not considered/controlled the following things: 1. Organizational structure that has not been well documented, 2. Evidence of receipt of sacrificial funds and purchase of sacrificial animals, the serial number is still written manually and has not been printed, 3. The sacrificial fund account is not yet separate from the mosque fund account, 4. Bank reconciliation has not been carried out considering that funds are also received by transfer, 5. There is no rotation of both buyers and suppliers of sacrificial animals
Manajemen Keuangan Pada UMKM Budidaya Jangrik Dan Dimsum Di Pondok Benda Pamulang Tangerang Selatan AR, Rasmawati; Hakim, Melati Puspita; Sitohang, Rony Marthin
Jurnal Ekualisasi Vol. 5 No. 2 (2024): July 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/r7jnnc96

Abstract

Financial management includes aspects of budget planning, cash flow management, debt and credit management, investment, accurate financial analysis, control and monitoring of a business's financial resources. With good financial management, MSMEs can avoid liquidation problems, minimize financial risks and make the right business decisions. However, not all MSMEs are able to carry out good financial management and comply with applicable standards. The MSMEs that Mr. Jhandriansyah runs with two types of business, namely cricket cultivation and dimsum production, of course have a financial management system to be able to exist in both types of business. The aim of this research is to find out what the financial management system is that is applied to Mr. Jhandriansyah's cricket and dimsum cultivation MSMEs in Pondok. Benda Pamulang South Tangerang has met good financial management standards. Qualitative descriptive research method using data analysis techniques through 4 financial management indicators consisting of financial planning, recording, reporting and financial control. The data used is primary data where all data is obtained directly from the owner as the main informant. Data collection techniques using interviews, observation and literature study. The results of the research show that the understanding and application of Jhandriansyah's Cricket and Dimsum Cultivation MSMEs towards financial planning, reporting and control does not fully meet the principles of good financial management. This is because the owner of the Cricket and Dimsum Cultivation UMKM believes that the business currently being managed is still relatively small and can still be managed with simple financial management procedures where the 4 indicators can still be carried out by the owner himself according to understanding, experience and conditions in the field
Meningkatkan Literasi Investasi Syariah Pada Pelajar Smk Nusantara Tangerang Selatan Candra, Hendra; Fahri, Fahri; Kohar, Abdul
Jurnal Ekualisasi Vol. 5 No. 2 (2024): July 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/f62kdj76

Abstract

Sharia investment is a form of financial management that is in accordance with Islamic principles, which not only pays attention to financial benefits but also considers ethical and moral aspects. This research aims to provide understanding to students of SMK Nusantara Tangerang Selatan regarding sharia investment and can also be a recommendation for educational institutions in integrating Islamic financial education into their curriculum. This study uses a qualitative approach with a case study method with an exploratory descriptive research design. The population of this study is all students of SMK Nusantara in South Tangerang and the sampling is done using the purposive sampling technique. The analysis technique uses thematic analysis techniques with the analysis process starting with the transcription of the results of interviews and observations, followed by a coding process to identify the main themes that emerge from the data. The results of the study show that students of SMK Nusantara in South Tangerang have a fairly good understanding of the basic concept of sharia investment and in general, students show a very positive attitude towards sharia investment. They believe that sharia investment is safer and in accordance with religious values. Students who receive support and guidance from teachers and families show a better understanding of sharia investment
ANALISIS BIAYA PRODUKSI DAN PENGELOLAAN PERSEDIAAN PADA PERUSAHAAN PT NOORE SPORT INDONESIA DI KOTA BANDUNG Febrianti, Keukeu Safitri; AR, Rasmawati
Jurnal Ekualisasi Vol. 5 No. 2 (2024): July 2024
Publisher : Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/enjghz48

Abstract

Effective production cost management is crucial for determining competitive selling prices, especially when facing competitors offering similar products at affordable prices. Inventory management plays a vital role in the sales process, making it essential for companies to manage and monitor their inventory effectively. This research addresses the challenges faced by companies regarding suboptimal production cost calculations and inadequate inventory management, leading to stock shortages. The study aims to analyze the practices employed by companies to optimize production costs and manage inventory efficiently, thereby maintaining product quality and responding to market changes. The focus is on understanding how companies identify, measure, and control production costs and manage inventory efficiently. The research employs descriptive and quantitative methods, including observations, interviews, and documentation related to production cost reports and inventory data. The findings indicate that current company policies are not optimal and lack efficiency. This study compares the company's production cost calculations with the full costing method and applies the Economic Order Quantity (EOQ) method for inventory management to enable efficient inventory control. The implications suggest that adopting these methods can significantly improve production cost management and inventory efficiency, providing a competitive edge in the market

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