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 32 Documents
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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