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Jurnal Ekualisasi
Published by Sekolah Tinggi Ilmu Ekonomi Ganesha
ISSN : -     EISSN : 30480418     DOI : 10.60023/ekualisasi
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Akuntansi
Articles 4 Documents
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Search results for , issue "Vol. 7 No. 1 (2026): January 2026" : 4 Documents clear
Pengaruh Struktur Modal, Pertumbuhan Perusahaan, dan Kebijakan Dividen terhadap Return Saham Perusahaan Manufaktur di BEI Periode 2020-2022 Holly, Anthony; Asri, Marselinus; Jao, Robert; Jantong, Alfonsus; Elfegi, Gregorius Richard
Jurnal Ekualisasi Vol. 7 No. 1 (2026): January 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/cqt85x73

Abstract

The purpose of this research is to analysis the influence of capital structure, company growth and dividend policy on stock return. The data processed in this research are financial reports and annual reports. The population in this study was manufacturing companies, with a total population of 194 companies. The sample in this research was obtained through a purposive sampling method and a sample size of 53 companies was obtained. The data analysis technique used is multiple linear regression analysis. The results of this research show that; capital structure has a negative and significant effect on stock returns, company growth has a positive and significant effect on stock return, and dividend policy has a positive and significant effect on stock return.
Evaluation of the Quality of Financial Statements and Their Implications for Corporate Tax Reporting at CV Maha Karya Teknik Setiani, Imelda Febi Ayu; Ardiansyah, Ardiansyah
Jurnal Ekualisasi Vol. 7 No. 1 (2026): January 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/wes3rf81

Abstract

Financial statements have a very crucial role as the main basis in the preparation and submission of tax statements, so their quality directly has implications for the level of compliance and transparency of the company's taxation. The authenticity of this research lies in the evaluation of the quality of financial statements as the foundation of tax reporting through the analysis of transaction recording systems and tax practices in medium-scale companies. This study aims to assess the extent to which the quality of financial statements serves as a reliable basis in tax reporting. The research uses a qualitative approach by collecting data through the analysis of financial statements for the period January 1 to December 31, 2024 as well as interviews with five informants who are directly involved in the tax reporting process, ranging from directors to administrative staff, with Tax Compliance Theory as the framework of analysis. The results of the study show that the company has implemented transaction recording and tax reporting quite well, although there is still a need to improve the reporting mechanism to be more systematic and in line with tax provisions. These findings have implications for the need to strengthen the quality of financial statements and transaction recording systems to improve tax compliance, minimize the risk of sanctions, and strengthen the company's credibility before tax authorities.
Evaluation of the Implementation of the Job Order Costing Method in the Traditional Gamelan Craft of Mustika Laras Rizka, Arya Novan Nur; Umarella, Barus; Ardiansyah, Ardiansyah
Jurnal Ekualisasi Vol. 7 No. 1 (2026): January 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/ej7kyb65

Abstract

This study evaluates the implementation of the job order costing method in traditional crafts. The originality of the research lies in the detailed mapping of production costs using job order costing in traditional culture-based handicraft businesses, which are still relatively limited in previous research. The purpose of this study is to evaluate the implementation of job order costing in determining the cost of production. The research method used is field research with a qualitative descriptive approach. Primary and secondary data were collected through observation, limited interviews, and documentation with data on the production and sales of traditional crafts in this case gamelan. Empirical results show that gamelan sales in the 2022–2024 period have decreased due to weakening buyer interest due to sluggish economic conditions. However, sales revenue is still greater than production costs, so the business does not suffer losses. Profit planning analysis shows that by 2025 businesses must sell at least eight sets of gamelan to achieve a profit target of 20%. The implications of this study show that the implementation of job order costing can help MSMEs in improving the accuracy of profit planning, cost control, and business sustainability.
Reframing Debt in Buy Now Pay Later (BNPL) Schemes: A Phenomenological Study of Generation Z Consumers Azzahra, Syifa; Saefullah, Aep; Vuthy, Ith
Jurnal Ekualisasi Vol. 7 No. 1 (2026): January 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/4vttz933

Abstract

The rapid development of financial technology has acceleratedthe adoption of Buy Now Pay Later (BNPL) services as a keydigital financing alternative among Generation Z. While its easeof access, flexible payment schemes, and seamless digitalprocesses enhance convenience, BNPL also reshapes howconsumers perceive debt and manage personal finances. Thisstudy aims to explore the meaning of debt in BNPL usageamong Generation Z using a phenomenological approach,addressing the limited qualitative insights in prior researchdominated by quantitative methods. This study employs aqualitative phenomenological design, with data collectedthrough in-depth interviews with Generation Z BNPL users inIndonesia. The data were analysed using thematic analysis toidentify patterns of meaning derived from participants’ livedexperiences. The findings indicate that Generation Z tends tointerpret BNPL debt not as a conventional financial obligation,but as a practical and flexible payment method. Repeated usagefosters the normalization of debt within a digital lifestyle andcreates an illusion of financial control due to the emphasis onsmall instalment amounts. However, this perception alsointroduces potential financial risks and psychological pressureas obligations accumulate. This study concludes that BNPLdebt represents a socially constructed meaning shaped bysubjective experiences, social interactions, and the digitalconsumption context. The findings contribute to thedevelopment of behavioural accounting literature and providepractical implications for strengthening digital financial literacyand consumer protection policies targeting Generation Z.

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