cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
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 35 Documents
 1   2   3   4 
Evaluation of the Implementation of the Job Order Costing Method in the Traditional Gamelan Craft of Mustika Laras Arya Novan Nur Rizka; Barus Umarella; Ardiansyah Ardiansyah
Jurnal Ekualisasi Vol. 7 No. 1 (2026): January 2026
Publisher : LPPM 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 Syifa Azzahra; Aep Saefullah; Ith Vuthy
Jurnal Ekualisasi Vol. 7 No. 1 (2026): January 2026
Publisher : LPPM 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.
PENGARUH FEE AUDIT, TENURE AUDIT DAN REPUTASI AUDIT TERHADAP KUALITAS AUDIT PERUSAHAAN MANUFAKTUR SUB SEKTOR INDUSTRI DASAR DAN KIMIA YANG TERDAFTAR DI BURSA EFEK INDONESIA  PERIODE 2021-2023 Alma Al Zahra; Nizar Zulkarnain; Nurhayati Nurhayati; Widi Nugraha
Jurnal Ekualisasi Vol. 7 No. 2 (2026): July 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/2qz2re58

Abstract

Penelitian ini mengkaji keaslian pengaruh audit fee, audit tenure, dan reputasi auditor terhadap kualitas audit, khususnya di perusahaan manufaktur sub sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2021-2023. Tujuan dari penelitian ini adalah untuk mengevaluasi sejauh mana faktor-faktor tersebut memengaruhi kualitas audit. Metode penelitian yang digunakan adalah regresi logistik dengan sampel 138 perusahaan. Hasil empiris menunjukkan bahwa audit fee dan reputasi auditor tidak memiliki dampak signifikan terhadap kualitas audit, sementara masa jabatan auditor berpengaruh negatif dan signifikan. Implikasi dari penelitian ini menyarankan perlunya rotasi auditor secara periodik untuk menjaga independensi auditor, serta memastikan hasil audit yang lebih berkualitas. Penelitian ini memberikan wawasan penting bagi perusahaan dan pemangku kepentingan dalam upaya meningkatkan kualitas audit di sektor ini.
DAMPAK PSIKOLOGI KARYAWAN DAN TARIF PAJAK TERHADAP MOTIVASI KERJA KARYAWAN PJLP (Studi Kasus Pada Kebijakan Pemototongan PPh Pasal 21 Di RSUD Pasar Minggu) Ika agustina; Retno Rizki; Yandi Asmana
Jurnal Ekualisasi Vol. 7 No. 2 (2026): July 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/z3bj1819

Abstract

This study aims to analyze the influence of employee psychology and tax rates on the work motivation of Individual Service Providers (PJLP) in relation to the year-end Article 21 income tax withholding policy implemented at RSUD Pasar Minggu, South Jakarta. The research was conducted in response to employees’ perceptions of unfairness, anxiety, and declining motivation due to lump-sum tax deductions applied without prior explanation. A quantitative descriptive method with an associative design was employed, and data were collected through questionnaires distributed to PJLP employees. The analysis included validity and reliability testing, normality testing, heteroscedasticity testing, and multiple linear regression, with hypothesis testing performed using t-tests and F-tests. The findings reveal that: (1) employee psychology significantly affects work motivation, where higher perceptions of fairness and transparency lead to increased motivation; (2) tax rates have a significant negative effect on motivation when higher deductions are imposed without adequate socialization; and (3) employee psychology and tax rates simultaneously exert a significant influence on work motivation. The study concludes that the year-end withholding policy impacts both the financial and psychological aspects of employees. Therefore, enhanced transparency, communication, and socialization are essential to ensure that tax deductions are fairly understood and accepted by employees.
Determinan Kinerja Keuangan dalam Praktik Manajemen Pajak Olivi Sabilla Sa'dani; Isti Putri Wulandari
Jurnal Ekualisasi Vol. 7 No. 2 (2026): July 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/ks06gh16

Abstract

This study adopts a comprehensive approach to measuring corporate financial performance by integrating multiple financial ratios, including profitability, liquidity, solvency, and activity ratios, to examine their influence on tax management. The objective of this study is to analyze the effects of profitability, solvency, liquidity, and activity ratios on tax management among consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2021–2023 period. This study employs a quantitative research design with a causal approach to investigate the relationships among variables. Multiple linear regression analysis is used as the primary analytical technique. The findings reveal that Return on Assets (ROA), Current Ratio (CR), and Total Asset Turnover (TATO) have a positive and statistically significant effect on tax management, whereas the Debt-to-Equity Ratio (DER) has a negative and statistically significant effect on tax management. These findings imply that financial performance serves as an important determinant of corporate tax management practices. Furthermore, the results provide empirical support for Agency Theory by demonstrating that conflicts of interest between managers and shareholders influence managerial decisions regarding tax management strategies in accordance with the company's financial performance.

Page 4 of 4 | Total Record : 35

 1   2   3   4 

Filter by Year

2023 2026


Reset
Filter By Issues
All Issue Vol. 7 No. 2 (2026): July 2026 Vol. 7 No. 1 (2026): January 2026 Vol. 6 No. 2 (2025): July 2025 Vol. 6 No. 1 (2025): January 2025 Vol. 5 No. 2 (2024): July 2024 Vol. 5 No. 1 (2024): January 2024 Vol. 4 No. 1 (2023): January 2023