Equivalent : Journal of Economic, Accounting and Management
type: channel
description: JOURNAL DESCRIPTION Journal title Equivalent : Journal of Economic, Accounting and Management Initials Equivalent ISSN Online 2985-8089 ISSN Print 2986-8777 Frequency 2 issues per year DOI 10.61994/equivalent by Contact Person WA Admin 1 | WA Admin 2 Subject Areas Economic, Accounting, Management Indexing Citation Analysis Google Scholar | Garuda | Dimension | Crossref | Copernicus Equivalent : Journal Of Economic, Accounting and Management is a scientific journal published by CV. Doki Course and Training (Document Publisher Legality) colloboration with Sekolah Tinggi Ekonomi Islam (STEI) Al Furqon Prabumulih (Document MoU) and Asosiasi Riset Ekonomi dan Akuntansi Indonesia (AREAI) (Document MoU). The papers to be published in Equivalent are research articles in the field of Economic, Accounting and Management. The scope of these publications may include: 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 and Sharia Economic. It is published two times a year, iin issue January and July with method INPRES. There are two version of publication; print out (p) with ISSN: 2986-8777 and electronic (e) with ISSN Online: 2985-8089. CALL FOR ARTICLE ALL COUNTRY IN THE WORLD Indeks Intertational : Indeks Copernicus FREE APC (Article Processing Charge) to Author Different Country.
publisher: CV. Doki Course and Training
language: en
publication name: Equivalent : Journal of Economic, Accounting and Management
issn: 2986-8777
items: Pengaruh Pembelian Implusif, Atmosfir Toko dan Kelompok Acuan terhadap Keputusan Pembelian di Toko Serba 35 Ribu Jalur 17
items: Perbandingan Beban Pajak PPh Pasal 21 Sebelum dan Sesudah Implementasi TER sebagai Strategi Efisiensi Pajak pada PT Belibis Muda Perkasa
items: Pengaruh Kompensasi Finansial dan Non Finansial terhadap Kepuasan Kerja Pegawai (Studi Kasus pada Kecamatan Alang-Alang Lebar Palembang)
items: Pengaruh Produk Domestik Bruto Sektor Industri dan Sektor Jasa terhadap Pertumbuhan Ekonomi Indonesia
items: Pengaruh Kemasan dan Label Halal terhadap Keputusan Pembelian Produk Kosmetik Hanasui (Studi Kasus pada Mahasiswi Universitas Prabumulih)
items: Dukungan Sistem Informasi dalam Pengelolaan Kinerja dan Anggaran pada Implementasi SAKIP: Studi Kasus Berbasis Dokumen LKJIP pada Dinas Koperasi dan UKM Provinsi Sumatera Selatan
items: Pengaruh Variabel Fundamental dan Teknikal terhadap Harga Saham Perbankan yang Go Publik di Bursa Efek Indonesia
items: Analyzing The Impact Of Employee Competence, Organizational Climate, and Physical Work Environment On Worker Productivity in Palm Oil Manufacturing
items: Analisis Sistem Pengendalian Internal Pemerintah dalam Meningkatkan Kualitas Laporan Keuangan Pemerintah Kota Palembang
items: https://jurnal.dokicti.org/index.php/equivalent/article/view/1290
items: Pengaruh Kecerdasan Emosional, Bonus Kerja dan Lingkungan Kerja Terhadap Kepuasan Kerja PT. Global Jet Express JNT Kenten Palembang)
items: The Effect of Sustainability Report and Good Corporate Governance on Firm Value in Manufacturing Companies Listed on the Indonesian Sharia Stock Index (ISSI)
items: Pengukuran Kinerja Berbasis Balance Scorecards pada Perusahaan Terindeks IDX-30 di BEI
items: Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage terhadap Manajamen Pajak pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI (Periode 2021-2024)
items: Pengaruh Kualitas Pelayanan Pajak, Tingkat Pendidikan, dan Pemahaman Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kantor Dinas Pemuda dan Olahraga (DISPORA) Sumatera Selatan
items: Kajian Motivasi Karyawan Berdasarkan Keterlibatan Kerja dan Beban Kerja Karyawan PT. Berlian Maju Motor Palembang
items: Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Penghindaran Pajak pada Perusahaan Makanan dan Minuman di BEI Tahun 2020-2023
items: Pengaruh Literasi Keuangan, Kesadaran Wajib Pajak dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi di Kota Madiun
items: Pengaruh Modal Usaha, Tingkat Pendidikan, Pengalaman Usaha, Media Sosial terhadap Pendapatan UMKM Konveksi di Kudus
items: Strategi Optimasi Kinerja Teknologi Informasi Dalam Pengembangan Produk Baru pada Persaingan Pasar Dinamis
items: Analisis Prediksi Kebangkrutan Menggunakan Model Springate (S-Score) pada Perusahaan Telekomunikasi di Bursa Efek Indonesia 2020-2024
items: Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan dan Sales Growth terhadap Financial Distress (Studi Kasus pada Sektor Tekstil dan Garmen yang Terdaftar di BEI Tahun 2019-2023)
items: Pengaruh Struktur Kepemilikan dan Jenis Industri terhadap Tingkat Pengungkapan Modal Intelektual pada Perusahaan Sektor Perbankan dan Real Estate yang Terdaftar di Bei Tahun 2022-2024
items: Pengaruh Intensitas Modal, Struktur Modal, Ukuran Perusahaan dan Profitabilitas terhadap Agresivitas Pajak pada Perusahaan LQ45 Tahun 2019-2023
items: Pengaruh Good Corporate Governance, Ukuran Perusahaan dan Profitabilitas terhadap Tax Avoidance (Studi Empiris Perusahaan BUMN yang terdaftar Periode 2020-2024)
items: https://jurnal.dokicti.org/index.php/equivalent/article/view/1162
items: Pengaruh Harga, Promosi dan Kelengkapan Fasilitas terhadap Keputusan Menginap di Vivi Residence Syariah II Palembang
items: Pengaruh Persepsi Pemilik, Pengetahuan Akuntansi dan Skala Usaha terhadap Penggunaan Informasi Akuntansi pada UMKM di Kota Madiun
items: Analisis Peran Ganda, Stres Kerja dan Kecerdasan Emosional terhadap Kinerja Karyawan Wanita di Poltekkes Kemenkes Palembang
items: Pengaruh Pendapatan, Biaya Operasional dan Total Hutang Terhadap Laba Bersih Perusahaan Sektor Transportasi dan Logistik Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2024

Pengaruh Pembelian Implusif, Atmosfir Toko dan Kelompok Acuan terhadap Keputusan Pembelian di Toko Serba 35 Ribu Jalur 17
type: item
description: Abstract : This study aims to determine the effect of impulsive buying, store atmosphere, and reference groups on consumer purchasing decisions at Toko Serba 35 Ribu Jalur 17. This store is a retail store that sells various household needs at a uniform price of IDR 35,000 per item. The phenomenon of high impulsive buying in this store is the main background for conducting this research, especially on weekends and holidays, which is triggered by the comfortable store atmosphere and the influence of close people. The results show that simultaneously, impulsive buying, store atmosphere, and reference groups have a significant effect on purchasing decisions. Partially, the three independent variables also have a significant influence on consumer purchasing decisions. This finding implies that store management can increase consumer purchasing decisions by creating a pleasant shopping atmosphere and paying attention to the role of reference groups in influencing consumer behavior. The coefficient of determination (R²) of 71% shows that the decision to make a purchase can be explained by the three variables studied. The remaining 29% is influenced by other factors not analyzed in this study. The regression analysis results in the following regression equation: Y = 4.495 + 0.003 X1 + 0.830 X2 + 0.072 X3, where X1 refers to impulsive buying, X2 store atmosphere, and X3 reference groups. Abstrak : Penelitian ini bertujuan untuk mengetahui pengaruh pembelian impulsif, atmosfer toko, dan kelompok acuan terhadap keputusan pembelian konsumen di Toko Serba 35 Ribu Jalur 17. Toko ini merupakan toko ritel yang menjual berbagai kebutuhan rumah tangga dengan harga seragam sebesar Rp35.000 per item. Fenomena pembelian impulsif yang tinggi di toko ini menjadi latar belakang utama dilakukannya penelitian, khususnya pada akhir pekan dan hari libur, yang dipicu oleh suasana toko yang nyaman dan pengaruh dari orang terdekat. Hasil penelitian menunjukkan bahwa secara simultan pembelian impul…
subject: Articles
  topic: section
subject: Pembelian Implusif, Atmosfer Toko, Kelompok Acuan, Keputusan Pembelian
  topic: keywords
creator: Baidowie Abdhie
creator: Ulil Amri
creator: Rudi Chairudin
creator: Wahir Hasan
rights: Copyright (c) 2026 Baidowie Abdhie, Ulil Amri, Rudi Chairudin, Wahir Hasan https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-17
publication date: 2026-01-17
starting page: 265
ending page: 288
doi: 10.61994/equivalent.v4i1.1561

Perbandingan Beban Pajak PPh Pasal 21 Sebelum dan Sesudah Implementasi TER sebagai Strategi Efisiensi Pajak pada PT Belibis Muda Perkasa
type: item
description: Abstract : This research aims to analyze the differences in the calculation of Income Tax (PPh) Article 21 before and after the implementation of the Average Effective Rate (TER) at PT. Belibis Muda Perkasa, as well as its impact on the company’s tax burden. The research method used is descriptive quantitative with secondary data in the form of payroll reports and the calculation of PPh Article 21 for permanent employees in 2024. The calculation before the implementation of TER was carried out using the net method, while after the implementation it used the effective rate according to PMK No. 168/PMK.010/2023. The results of the study show that the implementation of TER simplifies the calculation process of PPh Article 21 and can reduce the company’s tax burden compared to the previous method. This reduction occurs due to the adjustment of the effective rate that takes into account the total annual income. These findings are expected to serve as a reference for companies in improving the efficiency of tax obligation management. Abstrak : Penelitian ini bertujuan untuk menganalisis perbedaan perhitungan Pajak Penghasilan (PPh) Pasal 21 sebelum dan setelah penerapan Tarif Efektif Rata-Rata (TER) di PT. Belibis Muda Perkasa, serta dampaknya terhadap beban pajak perusahaan. Metode penelitian yang digunakan adalah deskriptif kuantitatif dengan data sekunder berupa laporan penggajian dan perhitungan PPh Pasal 21 untuk karyawan tetap pada tahun 2024. Perhitungan sebelum penerapan TER dilakukan dengan metode neto, sedangkan setelah penerapan menggunakan tarif efektif sesuai dengan PMK No. 168/PMK.010/2023. Hasil penelitian menunjukkan bahwa penerapan TER menyederhanakan proses perhitungan PPh Pasal 21 dan dapat mengurangi beban pajak perusahaan dibandingkan dengan metode sebelumnya. Pengurangan ini terjadi karena penyesuaian tarif efektif yang memperhitungkan total pendapatan tahunan. Temuan ini diharapkan dapat menjadi referensi bagi perusahaan dalam meningkatkan efisiensi…
subject: Articles
  topic: section
subject: Income Tax Article 21, Average Effective Rate, Tax Burden, Net Method
  topic: keywords
creator: Dimas Walisi Adi Guna
creator: M. Orba Kurniawan
creator: Welly
creator: Mizan
creator: Rendra Bhakti
rights: Copyright (c) 2026 Dimas Walisi Adi Guna, M. Orba Kurniawan, Welly, Mizan, Rendra Bhakti https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-12
publication date: 2026-01-12
starting page: 251
ending page: 264
doi: 10.61994/equivalent.v4i1.1556

Pengaruh Kompensasi Finansial dan Non Finansial terhadap Kepuasan Kerja Pegawai (Studi Kasus pada Kecamatan Alang-Alang Lebar Palembang)
type: item
description: Abstract : The Effect of Financial Compensation and Non-Financial Compensation on Employee Job Satisfaction in Alang-alang Lebar District of Palembang. Without human factors, all company resources cannot be utilized and managed properly. One way to achieve this is the provision of compensation or compensation that can affect employee job satisfaction. The purpose of this study was to determine the effect of financial compensation and non-financial compensation on employee job satisfaction in the Alang-alang Lebar District of Palembang. Data collection was carried out with a questionnaire distributed to 37 permanent employees of Alang-alang Lebar Palembang District. This study uses multiple linear regression analysis and statistical hypothesis testing (F test and t test). The results of multiple linear regression analysis showed the equation of the model Y = 3.501 + 0.580 X1 + 0.314 X2 + e, which means the regression coefficient of financial compensation and non-financial compensation variables is positive, meaning there is a positive relationship between non-financial compensation and job satisfaction. F test results show that there is a significant influence simultaneously financial compensation and non-financial compensation to employee job satisfaction. This was obtained from the Sig. F <Sig α (0,000 <0.05). T test results indicate that partially there is a significant influence of financial compensation on job satisfaction obtained from the Sig. t <Sig α (0,000 <0.05). And partially there is a significant effect of non-financial compensation on job satisfaction obtained from the value of Sig. t <Sig α (0.004 <0.05).
subject: Articles
  topic: section
subject: Financial Compensation, Non-Financial Compensation, Job Satisfaction
  topic: keywords
creator: Dita Marisa Putri
creator: Dimas Pratama Putra
rights: Copyright (c) 2026 Dita Marisa Putri, Dimas Pratama Putra https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-09
publication date: 2026-01-09
starting page: 226
ending page: 234
doi: 10.61994/equivalent.v4i1.1549

Pengaruh Produk Domestik Bruto Sektor Industri dan Sektor Jasa terhadap Pertumbuhan Ekonomi Indonesia
type: item
description: Abstract : This study aims to analyze the effect of Gross Domestic Product (GDP) from the industrial sector and the services sector on Indonesia’s economic growth over the period 2000–2024. The study uses secondary data obtained from official publications of Statistics Indonesia (BPS). The industrial sector represents the secondary sector, while the services sector represents the tertiary sector, both of which play a dominant role in the national economic structure. The analytical method employed is multiple linear regression using EViews 13 software. The dependent variable is the national economic growth rate, while the independent variables are GDP of the industrial sector and GDP of the services sector. The analysis examines both the simultaneous and partial effects of these sectors on economic growth and tests the significance of the relationships using t-tests, F-tests, and the coefficient of determination (R²), along with model validation through classical assumption tests. The results indicate that (1) GDP of the industrial sector and the services sector has a positive and significant effect on Indonesia’s economic growth. (2) The services sector shows a more dominant influence than the industrial sector, reflecting a structural shift toward a tertiary-based economy oriented toward productivity and innovation. The study concludes that increasing the contribution of the services sector alongside strengthening the industrial sector is simultaneously required to sustain national economic growth. Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh Produk Domestik Bruto (PDB) sektor industri dan sektor jasa terhadap pertumbuhan ekonomi Indonesia periode tahun 2000 hingga tahun 2024. Penelitian ini menggunakan data sekunder yang diperoleh dari publikasi resmi Badan Pusat Statistik (BPS). Sektor industri mewakili sektor sekunder, sedangkan sektor jasa mewakili sektor tersier yang masing-masing memiliki dominasi terhadap struktur ekonomi nasional. Metode a…
subject: Articles
  topic: section
subject: Economic Growth
  topic: keywords
subject: Services GDP
  topic: keywords
subject: Industrial GDP
  topic: keywords
creator: Rayhan Witra Pratama
creator: Syukron Saputra
creator: Randa Gustiawan
rights: Copyright (c) 2026 Rayhan Witra Pratama, Syukron Saputra, Randa Gustiawan https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-04
publication date: 2026-01-04
starting page: 185
ending page: 196
doi: 10.61994/equivalent.v4i1.1538

Pengaruh Kemasan dan Label Halal terhadap Keputusan Pembelian Produk Kosmetik Hanasui (Studi Kasus pada Mahasiswi Universitas Prabumulih)
type: item
description: Abstract : This study aims to examine the effect of packaging and halal labeling on purchasing decisions of Hanasui cosmetic products among female students at Prabumulih University. The research employed a quantitative approach using survey methods by distributing questionnaires to 102 respondents who had previously used Hanasui cosmetics. Data were analyzed using multiple linear regression with the assistance of SPSS version 30. The results indicate that packaging has a positive and significant effect on purchasing decisions, as evidenced by a t-value greater than the critical value and a significance level below 0.05. Halal labeling also shows a positive and significant influence on purchasing decisions. Simultaneously, packaging and halal labeling significantly affect purchasing decisions, with an F-value of 40.578 and a significance level of 0.001. The coefficient of determination (R²) is 0.450, indicating that packaging and halal labeling explain 45% of the variation in purchasing decisions, while the remaining 55% is influenced by other factors not examined in this study. These findings suggest that both packaging quality and halal labeling play important roles in shaping consumer purchasing decisions for Hanasui cosmetic products. Abstrak : Penelitian ini bertujuan untuk mengetahui pengaruh kemasan dan label halal terhadap keputusan pembelian kosmetik Hanasui pada mahasiswi Universitas Prabumulih. Metode penelitian menggunakan pendekatan kuantitatif dengan penyebaran kuesioner kepada 102 responden, dan analisis data dilakukan menggunakan SPSS versi 30. Hasil penelitian menunjukkan bahwa secara parsial kemasan dan label halal berpengaruh signifikan terhadap keputusan pembelian, dengan nilai t hitung masing masing lebih besar dari t tabel serta signifikansi < 0,05. Secara simultan, kedua variabel juga berpengaruh signifikan dengan nilai F hitung 40,578 > F tabel 3,089 dan sig 0,001. Nilai koefisien determinasi (R²) sebesar 0,450, artinya kemasan dan label halal…
subject: Articles
  topic: section
subject: Kemasan, Label Halal, Keputusan Pembelian, Kosmetik Hanasui
  topic: keywords
creator: Zayudi
creator: M.Robby Kaharuddin
creator: Hairunnisa
rights: Copyright (c) 2026 Zayudi, M.Robby Kaharuddin, Hairunnisa https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-04
publication date: 2026-01-04
starting page: 197
ending page: 212
doi: 10.61994/equivalent.v4i1.1530

Dukungan Sistem Informasi dalam Pengelolaan Kinerja dan Anggaran pada Implementasi SAKIP: Studi Kasus Berbasis Dokumen LKJIP pada Dinas Koperasi dan UKM Provinsi Sumatera Selatan
type: item
description: Abstract : This study aims to analyze information system support for performance and budget management in the implementation of the Government Agency Performance Accountability System (SAKIP) at the Office of Cooperatives and SMEs in South Sumatra Province. The study used a qualitative descriptive approach using a documentation study method for the 2022–2024 Government Agency Performance Report (LKjIP). The analysis focused on the role of information systems in supporting the performance and budget planning process, recording realization, performance reporting, and performance monitoring and evaluation. The results indicate that performance and budget management at the Office of Cooperatives and SMEs in South Sumatra Province is supported by the use of performance information systems and regional financial management information systems. Information systems are used to set performance targets and indicators, record program and budget realization, prepare performance reports, and provide data for leadership performance evaluation. The use of these information systems enables a more consistent linkage between planning, implementation, and performance reporting, as required by the SAKIP framework. This study concludes that information systems play a key supporting instrument in public sector performance and budget management, particularly in supporting the accountability and integration of performance information in SAKIP implementation Abstrak : Penelitian ini bertujuan untuk menganalisis dukungan sistem informasi dalam pengelolaan kinerja dan anggaran pada implementasi Sistem Akuntabilitas Kinerja Instansi Pemerintah (SAKIP) di Dinas Koperasi dan UKM Provinsi Sumatera Selatan. Penelitian menggunakan pendekatan deskriptif kualitatif dengan metode studi dokumentasi terhadap Laporan Kinerja Instansi Pemerintah (LKjIP) Tahun 2022–2024. Analisis difokuskan pada peran sistem informasi dalam mendukung proses perencanaan kinerja dan anggaran, pencatatan realisasi, pelaporan …
subject: Articles
  topic: section
subject: sistem informasi, pengelolaan kinerja, penganggaran, SAKIP, sektor publik
  topic: keywords
creator: Trie Sartika Pratiwi
creator: Padriyansyah
rights: Copyright (c) 2025 Trie Sartika Pratiwi, Padriyansyah https://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-22
publication date: 2025-12-22
starting page: 1164
ending page: 1172
doi: 10.61994/equivalent.v3i2.1508

Pengaruh Variabel Fundamental dan Teknikal terhadap Harga Saham Perbankan yang Go Publik di Bursa Efek Indonesia
type: item
description: Abstract : The aim of this research is to analyze the influence of Fundamental and technical variables on banking share prices that go public on the Indonesia Stock Exchange for the 2020-2023 period. This research uses a quantitative descriptive method, with data collection using financial reports with a sample size of 20 companies so that a total of 80 data observations are obtained, which are processed using SPSS software. The research results show that partially NPM has a positive and significant effect on banking share prices listed on the Indonesia Stock Exchange (BEI), ROA has a positive and significant effect on banking share prices listed on the Indonesia Stock Exchange (BEI), ROE has no effect on share prices. banks listed on the Indonesia Stock Exchange (BEI), trading volume has a positive and significant effect on the share prices of banks listed on the Indonesia Stock Exchange (BEI) and simultaneously NPM, ROA, ROE and trading volume have a positive and significant effect on bank share prices. listed on the Indonesian Stock Exchange (BEI). Abstrak : Tujuan penelitian ini untuk menganalisis pengaruh variabel FUNDAMENTAL dan teknikal terhadap harga saham perbankan yang go publik di Bursa Efek Indonesia Periode 2020-2023. Penelitian ini menggunakan metode deskriptif kuantitatif, dengan pengumpulan data menggunakan laporan keuangan dengan jumlah sampel sebanyak 20 perusahaan sehingga diperoleh jumlah observasi 80 data, yang diolah dengan menggunakan software SPSS. Hasil penelitian menunujukka bahwa secara parsial NPM berpengaruh positif dan signifikan terhadap harga saham perbankan yang terdaftar di Bursa Efek Indonesia (BEI), ROA berpengaruh positif dan signifikan terhadap harga saham perbankan yang terdaftar di Bursa Efek Indonesia (BEI), ROE tidak berpengaruh terhadap harga saham perbankan yang terdaftar di Bursa Efek Indonesia (BEI), volume perdagangan berpengaruh positif dan signifikan terhadap harga saham perbankan yang terdaftar di Bursa Efek Indonesi…
subject: Articles
  topic: section
subject: NPM
  topic: keywords
subject: ROA
  topic: keywords
subject: ROE
  topic: keywords
subject: Volume perdagangan
  topic: keywords
subject: harga saham
  topic: keywords
creator: Puja Mela
creator: Rudy Chairudin
creator: Syahyuni
rights: Copyright (c) 2026 Puja Mela, Rudy Chairudin, Syahyuni https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-02
publication date: 2026-01-02
starting page: 168
ending page: 184
doi: 10.61994/equivalent.v4i1.1472

Analyzing The Impact Of Employee Competence, Organizational Climate, and Physical Work Environment On Worker Productivity in Palm Oil Manufacturing
type: item
description: This study examines the influence of employee competence, organisational climate, and work environment on work performance at PT Perkebunan Nusantara IV Pasir Mandoge Palm Oil Factory. A quantitative method with an associative design was employed, involving 120 employees selected from a population of 172 using the Slovin formula with a 5% margin of error. Data were collected through five‑point Likert scale questionnaires and analysed using multiple linear regression with standard classical assumption tests in IBM SPSS Statistics. The results indicate that employee competence, organisational climate, and work environment each have positive and significant partial effects on work performance, with t‑values of 2.276, 3.213, and 3.787, respectively, all exceeding the critical value of 1.980. Simultaneously, these three variables significantly affect work performance, as shown by an F‑statistic of 9.934, greater than the critical value of 2.68. The coefficient of determination (R‑square) of 0.204 shows that 20.4% of the variation in work performance is explained by these variables, while 79.6% is attributed to other factors. The findings highlight that the work environment has the strongest association with work performance, underscoring the importance of supportive organisational conditions to enhance employee productivity and engagement.
subject: Articles
  topic: section
subject: Employee Competence
  topic: keywords
subject: Organisational Climate
  topic: keywords
subject: Work Environment
  topic: keywords
subject: Work Performance
  topic: keywords
creator: Ezekiel Berliantoro Sitorus
creator: Maludin Panjaitan
creator: Jon Henri Purba
creator: Kristin Sinaga
rights: Copyright (c) 2025 Ezekiel Berliantoro Sitorus, Maludin Panjaitan, Jon Henri Purba, Kristin Sinaga https://creativecommons.org/licenses/by-nc/4.0
date: 2025-12-16
publication date: 2025-12-16
starting page: 1153
ending page: 1163
doi: 10.61994/equivalent.v3i2.1428

Analisis Sistem Pengendalian Internal Pemerintah dalam Meningkatkan Kualitas Laporan Keuangan Pemerintah Kota Palembang
type: item
description: Abstract : The research problem formulation is how the implementation of the government’s internal control system improves the quality of financial reports of the city of Palembang (case study at the Regional Revenue Agency of the City of Palembang). The aim is to analyze the implementation of the government's internal control system to enhance the quality of financial reports of the city of Palembang. This research is associative, aimed at identifying the relationship between two or more variables and their effects. The independent variable is the internal control system, and the dependent variable is the quality of financial reports. The population of the study consists of employees of the Regional Revenue Agency of the City of Palembang. The number of respondents was 4 heads of departments from the regional revenue agency of Palembang city, which consisted of the BPHTB & PBB department, other local tax departments, the collection department, planning and development of local revenue, as well as the control and local tax database department. Primary data is needed as the basis for analysis, while the data collection technique used is a questionnaire. The analysis method used is qualitative analysis. The results of the study indicate that the Internal Control System at the Regional Revenue Agency of Palembang City is functioning well and is capable of improving the quality of its financial reports.
subject: Articles
  topic: section
subject: Government
  topic: keywords
subject: Internal Control System
  topic: keywords
subject: Quality of Financial Reports
  topic: keywords
creator: Kiagus M Dimas Cattur Raihan
creator: Muhammad Fahmi
creator: Gumulya Sonny Marcel Kusuma
rights: Copyright (c) 2025 Kiagus M Dimas Cattur Raihan, Muhammad Fahmi, Gumulya Sonny Marcel Kusuma https://creativecommons.org/licenses/by-nc/4.0
date: 2025-11-26
publication date: 2025-11-26
starting page: 1143
ending page: 1152
doi: 10.61994/equivalent.v3i2.1330

https://jurnal.dokicti.org/index.php/equivalent/article/view/1290
type: item
title: Perceived Usefulness, Tagline, Brand Image And Their Impact On The Society Of Palembang City On Repurchase Decisions Of Products In Lazada E-Commerce Through Customer Satisfaction As An Intervening Variable And Its Study From The Perspective Of Sharia Economics
description: This study aims to analyze the influence of perceived usefulness, tagline, brand image, and their impact on the society of Palembang City on repurchase decisions of products in Lazada e-commerce through customer satisfaction as an intervening variable within the perspective of Sharia economics. The study applies a quantitative approach. The population consists of Palembang City residents who use Lazada e-commerce, with a total sample of 100 respondents. Primary data were collected through questionnaires using a Likert scale and interviews. The data analysis techniques employed include the outer model, inner model, hypothesis testing, and intervening effect testing. The results indicate that: (1) perceived usefulness, tagline, and brand image have a positive and significant direct effect on product repurchase decisions; (2) perceived usefulness, tagline, and brand image positively and significantly affect customer satisfaction; (3) customer satisfaction has a positive and significant effect on repurchase decisions; and (4) customer satisfaction is able to mediate the effect of perceived usefulness, tagline, and brand image on repurchase decisions. From the perspective of Sharia economics, consumption should be based on a balance between needs and capabilities, avoid excessiveness, choose products that are halal, good, and beneficial, do not cause harm, and be carried out with honesty and prudence, so that repurchase decisions reflect responsible consumption behavior aligned with Islamic values.
subject: Articles
  topic: section
subject: Perceived Usefulness
  topic: keywords
subject: Tagline
  topic: keywords
subject: Branda Image
  topic: keywords
subject: Repurchase Decision
  topic: keywords
subject: Customer Satisfaction
  topic: keywords
creator: Yelisa Juliarti
creator: Mismiwati
creator: Chandra Zaky Maulana
rights: Copyright (c) 2025 Yelisa Juliarti, Mismiwati, Chandra Zaky Maulana https://creativecommons.org/licenses/by-nc/4.0
date: 2025-10-29
publication date: 2025-10-29
starting page: 1133
ending page: 1142
doi: 10.61994/equivalent.v3i2.1290

Pengaruh Kecerdasan Emosional, Bonus Kerja dan Lingkungan Kerja Terhadap Kepuasan Kerja PT. Global Jet Express JNT Kenten Palembang)
type: item
description: Abstract : This study aims to determine the effect of emotional intelligence, work bonuses, and the work environment on job satisfaction at PT. Global Jet Express Jnt Kenten Palembang. The sample in this study was 37 employees from all employees of PT. Global Jet Express Jnt Kenten Palembang. The analysis technique used was multiple linear regression analysis, processed using the computer program Statistical Product and Service Solution (SPSS) version 24. The results of the study indicate that Emotional Intelligence, Work Bonuses, and Work Environment have a simultaneous influence on Job Satisfaction at PT. Global Jet Express Jnt Kenten Palembang with a significance of 0.000 <α (0.05), meaning Ho is rejected or Ha is accepted. The multiple linear regression equation is Y = 2.666 + 0.194 X1 + 0.720 X2 + 0.357X3. Emotional Intelligence has a partial influence on Job Satisfaction at PT. Global Jet Express Jnt Kenten Palembang with a significance of 0.034 <α (0.05). Work Bonuses have a partial influence on Job Satisfaction at PT. Global Jet Express Jnt Kenten Palembang with a significance of 0.000 <α (0.05). Work Environment has a partial influence on Job Satisfaction at PT. Global Jet Express Jnt Kenten Palembang with a significance of 0.006 <α (0.05). Abstrak : Penelitian ini bertujuan untuk mengetahui apakah ada Pengaruh Kecerdasan Emosional, Bonus Kerja, Dan Lingkungan Kerja Terhadap Kepuasan Kerja PT. Global Jet Express Jnt Kenten Palembang. Sampel dalam penelitian ini sebanyak 37 orang karyawan dari seluruh karyawan PT. Global Jet Express Jnt Kenten Palembang. Teknik analisis yang digunakan adalah analisis linier berganda yang diolah dengan menggunakan bantuan program komputer Statistical Product and Service Solution ( SPSS) versi 24. Hasil penelitian menunjukkan bahwa Kecerdasan Emosional, Bonus Kerja, Dan Lingkungan Kerja memiliki pengaruh secara simultan Kepuasan Kerja PT. Global Jet Express Jnt Kenten Palembang dengan signifikan sebesar 0,000 < α (0,05) artiny…
subject: Articles
  topic: section
subject: Kecerdasan Emosional, Bonus Kerja, Lingkungan Kerja, Kepuasan Kerja
  topic: keywords
creator: Chintya Nurhaliza
creator: Yunidar Erlina
creator: Muhammad Said
creator: Noviarni
rights: Copyright (c) 2026 Chintya Nurhaliza, Yunidar Erlina, Muhammad Said, Noviarni https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-02
publication date: 2026-01-02
starting page: 152
ending page: 167
doi: 10.61994/equivalent.v4i1.1288

The Effect of Sustainability Report and Good Corporate Governance on Firm Value in Manufacturing Companies Listed on the Indonesian Sharia Stock Index (ISSI)
type: item
description: This study aims to determine the effect of sustainability reports and boards of commissioners on company value in manufacturing companies listed on the Indonesian Sharia Stock Index (ISSI) from 2021 to 2023. A quantitative method was used in this study. The secondary data used were annual financial reports and company sustainability reports obtained from official websites and www.idx.co.id. The sampling technique used was purposive sampling. This study used panel data regression analysis as its analysis method. The findings show that sustainability reports have a positive and significant effect on company value, while the board of commissioners (GCG) has a negative and significant effect on company value.
subject: Articles
  topic: section
subject: Sustainability Report
  topic: keywords
subject: Good Corporate Governance
  topic: keywords
subject: Firm Value
  topic: keywords
creator: Salwa Dzahabiyyah
creator: Mismiwati
creator: Titin Hartini
creator: Rika Lidyah
creator: Peny Cahaya Azwari
rights: Copyright (c) 2025 Salwa Dzahabiyyah, Mismiwati, Titin Hartini, Rika Lidyah, Peny Cahaya Azwari https://creativecommons.org/licenses/by-nc/4.0
date: 2025-10-11
publication date: 2025-10-11
starting page: 1123
ending page: 1132
doi: 10.61994/equivalent.v3i2.1287

Pengukuran Kinerja Berbasis Balance Scorecards pada Perusahaan Terindeks IDX-30 di BEI
type: item
description: Abstract : Performance measurement focused on finance is outdated as a competitive tool. Financial and non-financial performance measurement, as included in the balanced scorecard, is now relevant. Companies are encouraged to focus not only on financial aspects but also on non-financial ones. This study aims to examine the performance of companies listed on the IDX-30 using the balanced scorecard method. To address this, a content analysis approach was conducted using annual reports and the 2023 sustainability report. The results of this study indicate that the performance of the 30 companies is strong and interconnected across learning and growth, business processes, customers, and finance perspectives. Future researchers are expected to utilize primary data to examine non-financial aspects (learning and growth, business processes, and customers) to complement secondary data for measuring financial performance. Abstrak : Pengukuran kinerja berfokus pada keuangan sudah usang untuk digunakan sebagi alat untuk bersaing. Pengukuran kinerja berbasis keuangan dan non keuangan yang muat dalam balance score card menjadi relevan sekarang ini. Perusahaan dituntun tidak hanya fokus pada aspek finansial tetapi juga non finansial. Penelitian ini bertujuan untuk melihat bagaimana kinerja perusahaan yang terdaftar pada IDX-30 dengan metode balance scorecard. guna menjawab hal itu, dilakukan dengan pendekatan analisis konten yang bersumber dari laporan tahunan dan laporan berkelanjutan tahun 2023. Hasil penelitian ini menunjukan bahwa kinerja 30 perusahan memiliki kinerja yang baik dan saling berhubungan antar perspektif pembelajaran dan pertumbuhan, proses bisnis, pelanggan, dan keuangan. Bagi peneliti kedepan diharapkan dapat gunakan data primer untuk melihat aspek non finansial (perspektif pembelajaran dan pertumbuhan, proses bisnis, dan pelanggan) sehingga dapat melengkapi data sekunder untuk mengukur kinerja finansial.
subject: Articles
  topic: section
subject: Balance Scorecard (BSC); IDX-30; Pengukuran Kinerja
  topic: keywords
creator: Hempry Putuhena
creator: Sitti Fatimah Kamaruddin
creator: Dwi Kriswantini
rights: Copyright (c) 2025 Hempry Putuhena, Sitti Fatimah Kamaruddin, Dwi Kriswantini https://creativecommons.org/licenses/by-nc/4.0
date: 2025-09-22
publication date: 2025-09-22
starting page: 1093
ending page: 1102
doi: 10.61994/equivalent.v3i2.1284

Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage terhadap Manajamen Pajak pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI (Periode 2021-2024)
type: item
description: Abstract : This study aims to determine the effect of profitability, company size, and leverage on tax management in mining companies listed on the Indonesia Stock Exchange (2021-2024). The sample in this study was 36 mining companies listed on the Indonesia Stock Exchange. The observation period was four years, from 2021 to 2024. Therefore, from the 36 companies, 144 financial reports of mining companies listed on the Indonesia Stock Exchange were obtained. The analysis technique used is multiple linear analysis which is processed using the computer program Statistical Product and Service Solution (SPSS) version 24. Profitability, Company Size, and Leverage have a simultaneous influence on the variable of Tax Management in Mining Sector Companies Registered on the Indonesian Stock Exchange (2021-2024 Period) with a significance of 0.000 <α (0.05) meaning that Ho is rejected or Ha is accepted. The multiple linear regression equation Y = 315754570.000 + 0.054 X1 + 0.640 X2 + 0.300 X3. Profitability has a partial influence on Tax Management in Mining Sector Companies Registered on the Indonesian Stock Exchange (2021-2024 Period) with a significance of 0.002 <α (0.05). Company Size has a partial influence on Tax Management in Mining Sector Companies Registered on the Indonesian Stock Exchange (2021-2024 Period) with a significance of 0.045 <α (0.05). Leverage has a partial effect on tax management in mining companies listed on the Indonesia Stock Exchange (2021-2024), with a significance level of 0.000 < α (0.05). Abstrak : Penelitian ini bertujuan untuk mengetahui apakah ada Pengaruh Profitabilitas, Ukuran Perusahaan, Dan Leverage Terhadap Manajamen Pajak Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI (Periode 2021-2024). Sampel dalam penelitian ini sebanyak 36 Perusahaan Sektor Pertambangan Yang Terdaftar Di BEI, periode pengamatan dilakukan 4 tahun yaitu pada tahun 2021-2024 oleh karena itu dari 36 perushaan ada sebanyak 144 laporan keuangan Perusahaan Se…
subject: Articles
  topic: section
subject: Profitabilitas, Ukuran Perusahaan, Leverage, Manajamen Pajak
  topic: keywords
creator: Rizka Aprilia
creator: Rizal Effendi
creator: Firmansyah Arifin
creator: Yancik Syafitri
rights: Copyright (c) 2026 Rizka Aprilia, Rizal Effendi, Firmansyah Arifin, Yancik Syafitri https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-02
publication date: 2026-01-02
starting page: 90
ending page: 113
doi: 10.61994/equivalent.v4i1.1280

Pengaruh Kualitas Pelayanan Pajak, Tingkat Pendidikan, dan Pemahaman Wajib Pajak Terhadap Kepatuhan Wajib Pajak Orang Pribadi di Kantor Dinas Pemuda dan Olahraga (DISPORA) Sumatera Selatan
type: item
description: Abstract : This study aims to analyze the influence of tax service quality, education level, and taxpayer understanding on the compliance of individual taxpayers, with a specific focus on the tax reporting indicator. This research employs a quantitative approach using a survey method by distributing questionnaires to 65 individual taxpayers. The data analysis technique used is multiple linear regression. The results show that simultaneously, the independent variables significantly influence taxpayer compliance. However, partially, only taxpayer understanding has a significant effect, while tax service quality and education level do not show a significant influence. These findings indicate that taxpayer understanding plays a crucial role in encouraging tax reporting compliance. Therefore, enhancing tax education and outreach efforts should be a priority to improve tax compliance. Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh kualitas pelayanan pajak, tingkat pendidikan, dan pemahaman wajib pajak terhadap kepatuhan wajib pajak orang pribadi, dengan fokus pada indikator pelaporan pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei melalui penyebaran kuesioner kepada 65 responden wajib pajak orang pribadi. Teknik analisis data menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa secara simultan variabel independen berpengaruh signifikan terhadap kepatuhan wajib pajak. Namun secara parsial, hanya variabel pemahaman wajib pajak yang memiliki pengaruh signifikan, sedangkan kualitas pelayanan pajak dan tingkat pendidikan tidak berpengaruh secara signifikan. Temuan ini mengindikasikan bahwa pemahaman wajib pajak memiliki peran penting dalam mendorong kepatuhan pelaporan pajak. Oleh karena itu, peningkatan edukasi dan sosialisasi pajak kepada wajib pajak perlu menjadi prioritas untuk meningkatkan kepatuhan perpajakan.
subject: Articles
  topic: section
subject: Kualitas Pelayanan Pajak
  topic: keywords
subject: Tingkat Pendidikan
  topic: keywords
subject: Pemahaman Wajib Pajak
  topic: keywords
subject: Kepatuhan Pajak
  topic: keywords
subject: Pelaporan Pajak
  topic: keywords
creator: Neneng Kurnia
creator: Sugiharto
creator: Amanda Oktariyani
rights: Copyright (c) 2026 Neneng Kurnia, Sugiharto, Amanda Oktariyani https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-02
publication date: 2026-01-02
starting page: 33
ending page: 50
doi: 10.61994/equivalent.v4i2.1279

Kajian Motivasi Karyawan Berdasarkan Keterlibatan Kerja dan Beban Kerja Karyawan PT. Berlian Maju Motor Palembang
type: item
description: Abstract : This study discusses the Study of Employee Motivation Based on Work Involvement and Workload of Employees of PT Berlian Maju Motor. The results of the study can be seen from the results of the F Test that Employee Work Involvement and Workload have an effect on Employee Motivation which can be seen from the significant value of 0.000 <0.05, and the results of the t test in this study can be seen that there is Work Involvement (X1) on Employee Motivation (Y) with a significant level of 0.000 <0.05 there is also the Effect of Workload (X2) on Employee Motivation (Y) with a significant level of 0.000 <0.05. The results of the correlation test of the two variables above are 0.717 (R Square) which shows that there is a strong relationship between the variables of Work Involvement (X1) and Workload (X2) on Employee Motivation (Y). The results of the R square (R²) of 0.514 (51.4%) this figure illustrates the percentage contribution of the influence of the Independent variables of Work Involvement (X1) and Workload (X2) on the dependent variable Employee motivation is 51.4% while the remaining 48.6% is influenced by other variables not mentioned in this study. Abstrak : Penelitian ini membahas Kajian Motivasi Karyawan Berdasarkan Keterlibatan Kerja Dan Beban Kerja Karyawan PT Berlian Maju Motor. Hasil penelitian dapat di lihat dari hasil Uji F bahwa Keterlibatan Kerja Dan Beban Kerja Karyawan berpengaruh terhadap Motivasi Karyawan yang dilihat dari nilai signifikan nya 0,000 < 0,05 , serta hasil dari uji t dalam penelitian ini dapat diketahui bahwa ada Keterlibatan Kerja (X1) terhadap Motivasi Karyawan (Y) dengan tingkat signifikan 0,000 < 0,05 juga terdapat Pengaruh Beban Kerja (X2) Terhadap Motivasi Karyawan (Y) dengan tingkat signifikan 0,000 < 0,05.. Adapun hasil uji korelasi dari dua variabel diatas sebesar 0,717 ( R Square ) yang menunjukkan bahwa adanya hubungan yang kuat antara variabel Keterlibatan Kerja (X1) dan variabel Beban Kerja (X2) terhadap Motiva…
subject: Articles
  topic: section
subject: Keterlibatan Kerja, Beban Kerja dan Motivasi Karyawan
  topic: keywords
creator: Ulil Amri
rights: Copyright (c) 2026 Ulil Amri https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-02
publication date: 2026-01-02
starting page: 11
ending page: 20
doi: 10.61994/equivalent.v4i1.1278

Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Penghindaran Pajak pada Perusahaan Makanan dan Minuman di BEI Tahun 2020-2023
type: item
description: Abstract : This study aims to analyze the influence of profitability, leverage, and company size on tax avoidance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Legal but aggressive tax avoidance practices can reduce potential state revenue and undermine the principle of fiscal justice. The research method used is a quantitative approach with an associative design. The research sample consists of 10 companies selected through purposive sampling, with secondary data in the form of annual financial reports. The tax avoidance variable is measured using the Cash Effective Tax Rate (CETR), while the independent variables use Return on Assets (ROA), Debt to Equity Ratio (DER), and log total assets. The results of multiple linear regression indicate that profitability and leverage significantly influence tax avoidance, while company size does not. Simultaneously, all three variables influence tax avoidance. These findings contribute empirically to tax studies and have practical implications for companies and tax regulators Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh profitabilitas, leverage, dan ukuran perusahaan terhadap penghindaran pajak pada perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2020–2023. Praktik penghindaran pajak yang dilakukan secara legal namun agresif dapat mengurangi potensi penerimaan negara dan merusak prinsip keadilan fiskal. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan desain asosiatif. Sampel penelitian terdiri dari 10 perusahaan yang dipilih melalui purposive sampling, dengan data sekunder berupa laporan keuangan tahunan. Variabel penghindaran pajak diukur menggunakan Cash Effective Tax Rate (CETR), sedangkan variabel independen menggunakan Return on Assets (ROA), Debt to Equity Ratio (DER), dan log total aset. Hasil regresi linier berganda menunjukkan bahwa profitabilitas dan leverage be…
subject: Articles
  topic: section
subject: Profitabilitas, Leverage, Ukuran Perusahaan, Penghindaran Pajak.
  topic: keywords
creator: Muhammad Dagan Valentino
creator: Rizal Effendi
creator: Pipit Fitri Rahayu
rights: Copyright (c) 2026 Muhammad Dagan Valentino, Rizal Effendi, Pipit Fitri Rahayu https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-02
publication date: 2026-01-02
starting page: 139
ending page: 151
doi: 10.61994/equivalent.v4i1.1253

Pengaruh Literasi Keuangan, Kesadaran Wajib Pajak dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Pajak Wajib Pajak Orang Pribadi di Kota Madiun
type: item
description: Abstract : This research aims to prove the effect of financial literacy, taxpayer awareness, and fiscal service quality on tax compliance of individual taxpayers in Madiun City. The theory used in this study is Attribution Theory to explain tax compliance behavior based on internal and external factors that influence taxpayers. This study uses a quantitative approach with a data collection technique in the form of a questionnaire measured by a Likert scale. The sample in this study amounted to 100 respondents selected using a sampling technique in the form of incidental sampling and were individual taxpayers registered with the Madiun Pratama Tax Office. Data analysis was carried out using instrument testing, classical assumption testing, multiple linear regression analysis, and t-test to test the hypothesis. The results of the study indicate that financial literacy, taxpayer awareness, and fiscal service quality have a positive and significant effect on tax compliance of individual taxpayers in Madiun City. Abstrak : Penelitian ini bertujuan untuk membuktikan pengaruh literasi keuangan, kesadaran wajib pajak, dan kualitas pelayanan fiskus terhadap kepatuhan pajak wajib pajak orang pribadi di Kota Madiun. Teori yang digunakan dalam penelitian ini adalah Teori Atribusi untuk menjelaskan perilaku kepatuhan pajak berdasarkan faktor-faktor internal dan eksternal yang memengaruhi wajib pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data berupa kuesioner yang diukur dengan skala Likert. Sampel dalam penelitian ini berjumlah 100 responden yang dipilih menggunakan teknik sampling berupa incidental sampling dan merupakan wajib pajak orang pribadi yang terdaftar pada KPP Pratama Madiun. Analisis data dilakukan dengan uji instrumen, uji asumsi klasik, analisis regresi linier berganda, serta uji t untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa literasi keuangan, kesadaran wajib pajak, dan kualitas pelayanan fiskus berpengaruh pos…
subject: Articles
  topic: section
subject: Literasi Keuangan
  topic: keywords
subject: Kesadaran Wajib Pajak
  topic: keywords
subject: Kualitas Pelayanan Fiskus
  topic: keywords
subject: Kepatuhan Pajak
  topic: keywords
creator: Kurniawan Eka Saputra
creator: Lely Kumalawati
creator: Nika Esti Rahayu
rights: Copyright (c) 2025 Kurniawan Eka Saputra, Lely Kumalawati, Nika Esti Rahayu https://creativecommons.org/licenses/by-nc/4.0
date: 2025-08-28
publication date: 2025-08-28
starting page: 893
ending page: 909
doi: 10.61994/equivalent.v3i2.1178

Pengaruh Modal Usaha, Tingkat Pendidikan, Pengalaman Usaha, Media Sosial terhadap Pendapatan UMKM Konveksi di Kudus
type: item
description: Abstract : The purpose of this study is to analyze the effect of business capital on the income of MSMEs in Kudus. To analyze the effect of education level on the income of MSMEs in Kudus. To analyze the effect of business experience on the income of MSMEs in Kudus. To analyze the effect of social media on the income of MSMEs in Kudus. The approach used in this study is a quantitative approach. The sample of this study was 227 respondents of MSMEs in Kudus and sampling used a purposive sampling technique. The analysis methods used are descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression tests and hypothesis tests. The results of the study indicate that business capital has a positive and significant effect on the income of MSMEs in Kudus. The level of education has a positive and significant effect on the income of MSMEs in Kudus. Business experience has a positive and significant effect on the income of MSMEs in Kudus. Social media has a positive and significant effect on the income of MSMEs in Kudus. Abstrak : Tujuan penelitian ini adalah untuk menganalisis pengaruh modal usaha terhadap pendapatan UMKM Konveksi di Kudus. Untuk menganalisis pengaruh tingkat pendidikan terhadap pendapatan UMKM Konveksi di Kudus. Untuk menganalisis pengaruh pengalaman usaha terhadap pendapatan UMKM Konveksi di Kudus. Untuk menganalisis pengaruh media sosial terhadap pendapatan UMKM Konveksi di Kudus. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Sampel penelitian ini adalah 227 responden UMKM Konveksi di Kudus dan pengambilan sampel menggunakan teknik purposive sampling. Metode analisis yang digunakan adalah uji statistik deskriptif, uji kualitas data, uji asumsi klasik, uji regresi linear berganda dan uji hipotesis. Hasil penelitian menunjukkan bahwa modal usaha berpengaruh positif dan signifikan terhadap pendapatan UMKM Konveksi di Kudus. Tingkat pendidikan berpengaruh positif dan signifikan terhad…
subject: Articles
  topic: section
subject: Modal Usaha
  topic: keywords
subject: Tingkat Pendidikan
  topic: keywords
subject: Pengalaman Usaha
  topic: keywords
subject: Media Sosial
  topic: keywords
subject: Pendapatan
  topic: keywords
creator: Ida Nailul Idhoh
creator: Nafi' Inayati Zahro
creator: Diah Ayu Susanti
rights: Copyright (c) 2026 Ida Nailul Idhoh, Nafi' Inayati Zahro, Diah Ayu Susanti https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-02
publication date: 2026-01-02
starting page: 01
ending page: 10
doi: 10.61994/equivalent.v4i1.1202

Strategi Optimasi Kinerja Teknologi Informasi Dalam Pengembangan Produk Baru pada Persaingan Pasar Dinamis
type: item
description: Abstract : The residential property construction industry in Indonesia faces dynamic challenges that demand strategic management of Information Technology (IT) performance. Limited resources and knowledge remain the main obstacles to IT optimization. This causal-comparative study examines the roles of IT performance optimization strategy, dynamic capability in new product development (NPD), functional competence, and market turbulence in achieving competitive advantage of new products. Analysis using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach reveals that dynamic capability and functional competence in NPD have a significant positive effect on competitive advantage, while IT optimization strategy and market turbulence show only weak positive effects. These findings emphasize the importance of strengthening internal competencies to develop adaptive business strategies in dynamic markets. Abstrak : Industri konstruksi properti residensial di Indonesia menghadapi tantangan dinamis yang menuntut strategi pengelolaan kinerja Teknologi Informasi (TI). Keterbatasan sumber daya dan pengetahuan menjadi kendala utama dalam optimasi TI. Penelitian kausal komparatif ini menguji peran strategi optimasi TI, kemampuan dinamis pengembangan produk baru (PPB), kompetensi fungsional, dan turbulensi pasar terhadap keunggulan kompetitif produk baru. Analisis menggunakan Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS) menunjukkan bahwa kemampuan dinamis PPB dan kompetensi fungsional berpengaruh signifikan terhadap keunggulan kompetitif, sementara strategi optimasi TI dan turbulensi pasar hanya memberikan pengaruh positif lemah. Hasil ini menegaskan pentingnya penguatan kompetensi internal untuk membangun strategi bisnis yang adaptif di pasar yang dinamis.
subject: Articles
  topic: section
subject: Properti residensial
  topic: keywords
subject: Optimasi teknologi informasi
  topic: keywords
subject: Pengembangan produk baru
  topic: keywords
subject: Keunggulan kompetitif
  topic: keywords
subject: Kompetensi fungsional
  topic: keywords
subject: Turbulensi pasar
  topic: keywords
subject: Kemampuan dinamis
  topic: keywords
creator: Harsanto
creator: Afu Ichsan Pradana
rights: Copyright (c) 2025 Harsanto, Afu Ichsan Pradana https://creativecommons.org/licenses/by-nc/4.0
date: 2025-08-27
publication date: 2025-08-27
starting page: 864
ending page: 880
doi: 10.61994/equivalent.v3i2.1196

Analisis Prediksi Kebangkrutan Menggunakan Model Springate (S-Score) pada Perusahaan Telekomunikasi di Bursa Efek Indonesia 2020-2024
type: item
description: Abstract : The telecommunications industry in Indonesia has experienced rapid growth in line with the increasing public demand for digital services. However, behind this growth, telecommunications companies also face financial risks that could lead to bankruptcy. This study aims to analyze the bankruptcy potential of telecommunications companies listed on the Indonesia Stock Exchange (IDX) for the period 2020 to 2024 using the Springate model (S-Score). The research employs a descriptive quantitative approach. The population consists of 18 telecommunications sector companies listed on the IDX during 2020–2024. From this population, 15 companies were selected as samples using purposive sampling techniques. The data used are the annual financial statements of each company. The Springate model calculates scores based on four financial ratios: working capital to total assets (X1), earnings before interest and taxes to total assets (X2), earnings before tax to current liabilities (X3), and sales to total assets (X4). The results of the study indicate that 13 companies have an S-Score below the threshold of 0.862, signaling a potential risk of bankruptcy, such as PT Centratama Telekomunikasi Indonesia Tbk (CENT) and PT First Media Tbk (KBLV). On the other hand, companies such as PT Telkom Indonesia Tbk (TLKM) and PT Sarana Menara Nusantara Tbk (TOWR) show S-Scores above the threshold and are considered financially healthy. These findings can serve as a reference for management, investors, and other stakeholders in making informed decisions. Abstrak : Perkembangan industri telekomunikasi di Indonesia semakin pesat seiring meningkatnya kebutuhan masyarakat terhadap layanan digital. Namun, di balik pertumbuhan tersebut, perusahaan telekomunikasi juga dihadapkan pada risiko keuangan yang dapat memicu kebangkrutan. Penelitian ini bertujuan untuk menganalisis potensi kebangkrutan perusahaan-perusahaan telekomunikasi yang terdaftar di Bursa Efek Indonesia (BEI) pada periode 2020…
subject: Articles
  topic: section
subject: Springate, Perusahaan Telekomunikasi, Kebangkrutan
  topic: keywords
creator: Cahyo Wijayanto
creator: Diah Nurdiwaty
creator: Andy Kurniawan
rights: Copyright (c) 2025 Cahyo Wijayanto, Diah Nurdiwaty, Andy Kurniawan https://creativecommons.org/licenses/by-nc/4.0
date: 2025-08-27
publication date: 2025-08-27
starting page: 881
ending page: 892
doi: 10.61994/equivalent.v3i2.1177

Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan dan Sales Growth terhadap Financial Distress (Studi Kasus pada Sektor Tekstil dan Garmen yang Terdaftar di BEI Tahun 2019-2023)
type: item
description: Abstract : This study aims to determine the effect of Profitability, Liquidity, Leverage, Firm Size, and Sales Growth on Financial Distress (A Case Study on the Textile and Garment Sector Listed on the Indonesia Stock Exchange in 2019–2023). Profitability in this study is measured using Net Profit Margin (NPM) and Gross Profit Margin (GPM). Liquidity is measured using the current ratio, cash ratio, and quick ratio. Leverage is measured using the Debt to Assets Ratio (DAR). Financial distress is measured using the Altman Z-score and Springate methods. The population in this study consists of 22 textile and garment companies listed on the IDX from 2019 to 2023. The sample was selected using purposive sampling, resulting in a total of 90 observational samples. The sample includes 18 companies that met the criteria, observed over five periods from 2019 to 2023. The analysis was conducted using the Partial Least Squares (PLS) method with the SmartPLS version 4.0 software. The results of the analysis show that: (1) profitability has no effect on financial distress, (2) liquidity has an effect on financial distress, (3) leverage has an effect on financial distress, (4) firm size has an effect on financial distress, and (5) sales growth has an effect on financial distress. Abstrak : Penelitian ini bertujuan untuk mengetahui Pengaruh Profitabilitas, Likuiditas, Leverage, Ukuran Perusahaan, dan Sales Growth terhadap Financial Distress (Studi Kasus pada Sektor Tekstil dan Garmen yang Terdaftar di BEI Tahun 2019-2023). Profitabilitas dalam penelitian ini diukur menggunakan Net Profit Margin (NPM) dan Gross Profit Margin (GPM). Likuiditas diukur menggunakan rasio lancar (current ratio), rasio kas (cash ratio), dan rasio cepat (quick ratio). Leverage diukur dengan menggunakan Debt to Assets Ratio (DAR). Financial distress dalam penelitian ini diukur menggunakan metode Altman-Z score dan Springate. Populasi pada penelitian ini sebanyak 22 perusahaan sektor tekstil dan garmen yang …
subject: Articles
  topic: section
subject: Profitabilitas
  topic: keywords
subject: Likuiditas
  topic: keywords
subject: Leverage
  topic: keywords
subject: Ukuran Perusahaan
  topic: keywords
subject: Sales Growth
  topic: keywords
subject: Financial Distress
  topic: keywords
creator: Lyana Nurul Khotimah
creator: RB. Iwan Noor Suhasto
creator: Koerniawan Dwi Wibawa
rights: Copyright (c) 2025 Lyana Nurul Khotimah, RB. Iwan Noor Suhasto, Koerniawan Dwi Wibawa https://creativecommons.org/licenses/by-nc/4.0
date: 2025-09-11
publication date: 2025-09-11
starting page: 1062
ending page: 1080
doi: 10.61994/equivalent.v3i2.1175

Pengaruh Struktur Kepemilikan dan Jenis Industri terhadap Tingkat Pengungkapan Modal Intelektual pada Perusahaan Sektor Perbankan dan Real Estate yang Terdaftar di Bei Tahun 2022-2024
type: item
description: Abstract : This research is motivated by the relatively low level of intellectual capital disclosure among companies in Indonesia, especially when compared to companies in other countries that have already adopted well-established disclosure standards. Several factors are suspected to contribute to this condition, particularly the ownership structure and industry type of a company. Therefore, this study examines the influence of ownership structure including managerial, institutional, government, and foreign ownership and industry type on intellectual capital disclosure. The analysis uses data from banking and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period, employing multiple linear regression analysis with the help of SPSS version 22. The results show that managerial ownership has a significant negative effect on the level of intellectual capital disclosure. Meanwhile, government ownership, foreign ownership, and industry type all show significant positive effects. On the other hand, institutional ownership does not have a significant effect. This study is supported by the Resource-Based Theory, which views intellectual capital as a strategic resource that can provide long-term competitive advantage if managed and disclosed effectively. The findings offer a recommendation for regulators, such as the Financial Services Authority (OJK) and the Indonesia Stock Exchange (IDX), to develop standardized guidelines for intellectual capital disclosure so that non-financial reporting practices in Indonesia become more transparent, measurable, and aligned with international standards. Abstrak : Penelitian ini dilatarbelakangi oleh masih rendahnya tingkat pengungkapan modal intelektual oleh perusahaan-perusahaan di Indonesia jika dibandingkan dengan perusahaan di luar negeri yang dimana sudah menerapkan standar pengungkapan yang baik. Beberapa hal yang diduga menyebabkan rendahnya pengungkapan modal intelektual di Indonesia adala…
subject: Articles
  topic: section
subject: Modal intelektual, kepemilkan saham, jenis industri
  topic: keywords
creator: Esa Aldian Indrayahya
creator: Qimyatussa’adah
creator: Hedi Pandowo
rights: Copyright (c) 2026 Esa Aldian Indrayahya, Qimyatussa’adah, Hedi Pandowo https://creativecommons.org/licenses/by-nc/4.0
date: 2026-01-02
publication date: 2026-01-02
starting page: 114
ending page: 138
doi: 10.61994/equivalent.v4i1.1170

Pengaruh Intensitas Modal, Struktur Modal, Ukuran Perusahaan dan Profitabilitas terhadap Agresivitas Pajak pada Perusahaan LQ45 Tahun 2019-2023
type: item
description: Abstract : This study aims to analyze the effect of capital intensity, capital structure, company size, and profitability on tax aggressiveness. This research was conducted at LQ45 companies listed on the Indonesia Stock Exchange during 2019-2023. In this study, the sample was determined using purposive sampling method based on certain criteria. The research sample obtained as many as 21 companies with 5 years of observation period. This study uses multiple linear regression analysis using the Statistical Product and Service Solution (SPSS). This study finds the profitability has a partial effect on tax aggressiveness, while capital intensity, capital structure, and company size do not have a partial effect on tax aggressiveness. It is hoped that the results of this study can provide an overview of the factors that influence tax aggressiveness in Indonesia. Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh intensitas modal, struktur modal, ukuran perusahaan, dan profitabilitas terhadap agresivitas pajak. Penelitian ini dilakukan pada Perusahaan LQ45 yang terdaftar di Bursa Efek Indonesia selama tahun 2019-2023. Dalam penelitian ini, sampel ditentukan dengan menggunakan metode purposive sampling berdasarkan kriteria tertentu. Sampel penelitian diperoleh sebanyak 21 perusahaan dengan 5 tahun periode pengamatan. Penelitian ini menggunakan analisis regresi linear berganda (Multiple Regression Analysis) dengan menggunakan Statistical Product and Service Solution (SPSS). Hasil penelitian ini menunjukkan bahwa profitabilitas berpengaruh secara parsial terhadap agresivitas pajak, sedangkan intensitas modal, struktur modal, dan ukuran perusahaan tidak berpengaruh secara parsial terhadap agresivitas pajak. Diharapkan hasil dari penelitian ini dapat memberikan gambaran mengenai faktor-faktor yang memengaruhi agresivitas pajak di Indonesia.
subject: Articles
  topic: section
subject: Capital Intensity, Capital Structure, Company Size, Profitability Tax Aggressiveness
  topic: keywords
creator: Yunita Dwi Rahmawati
creator: Shinta Noor Anggraeny
creator: Rosida Ibrahim
rights: Copyright (c) 2025 Yunita Dwi Rahmawati, Shinta Noor Anggraeny, Rosida Ibrahim https://creativecommons.org/licenses/by-nc/4.0
date: 2025-09-30
publication date: 2025-09-30
starting page: 1103
ending page: 1122
doi: 10.61994/equivalent.v3i2.1169

Pengaruh Good Corporate Governance, Ukuran Perusahaan dan Profitabilitas terhadap Tax Avoidance (Studi Empiris Perusahaan BUMN yang terdaftar Periode 2020-2024)
type: item
description: Abstract : This study aims to examine the influence of Good Corporate Governance, company size, and profitability on tax avoidance. This study uses a quantitative approach with a population of 30 State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange during 2020-2024. The sampling technique used was purposive sampling and obtained 16 companies that met the research criteria. The data analysis method was carried out using multiple linear regression analysis processed using the SPSS Version 22 software application. The results show that good corporate governance and profitability partially influence tax avoidance, while company size does not. However, it can be stated that good corporate governance, company size, and profitability simultaneously influence tax avoidance. Abstrak : Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance, ukuran perusahaan, dan profitabilitas terhadap tax avoidance. Penelitian ini menggunakan pendekatan kuantitatif dengan populasi perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia selama tahun 2020-2024 sejumlah 30 perusahaan. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh 16 perusahaan yang telah memenuhi kriteria penelitian. Metode analisis data dilakukan menggunakan analisis regresi linear berganda yang diolah menggunakan aplikasi software SPSS Versi 22. Hasil penelitian menunjukkan bahwa secara parsial good corporate governance, dan profitabilitas berpengaruh terhadap tax avoidance, sedangkan ukuran perusahaan tidak berpengaruh terhadap tax avoidance. Namun, dapat dinyatakan secara simultan good corporate governance, ukuran perusahaan, dan profitabilitas berpengaruh terhadap tax avoidance.
subject: Articles
  topic: section
subject: Good Corporate Governance, Ukuran Perusahaan, Profitabilitas, Tax Avoidance
  topic: keywords
creator: Sofia Novitasari
creator: Sugiharto
creator: Yopie Diondy Kurniawan
rights: Copyright (c) 2025 Sofia Novitasari, Sugiharto, Yopie Diondy Kurniawan https://creativecommons.org/licenses/by-nc/4.0
date: 2025-09-07
publication date: 2025-09-07
starting page: 1049
ending page: 1061
doi: 10.61994/equivalent.v3i2.1165

https://jurnal.dokicti.org/index.php/equivalent/article/view/1162
type: item
title: Pengaruh Pajak Restoran, Pajak Hotel, Pajak Parkir dan Pajak Hiburan terhadap Efektivitas Penerimaan Pajak Daerah dengan Penerapan Tapping Box Sebagai Variabel Moderasi dalam Tax Monitoring System di Kabupaten Sidoarjo Tahun 2020-2024
description: Abstract : The implementation of tapping boxes in the tax monitoring system is one of the efforts made by the Sidoarjo Regency Regional Tax Service Agency to optimize regional tax revenue, especially restaurant taxes, hotel taxes, parking taxes, and entertainment taxes, which are the cause of restrictions on social activities after the covid-19 pandemic. This study aims to test restaurant taxes, hotel taxes, parking taxes, and entertainment taxes on the effectiveness of regional tax revenues by applying tapping boxes as a moderation variable. The method used is quantitative descriptive, with the population in the form of targets and realization of restaurant tax revenues, hotel taxes, parking taxes, and entertainment taxes in Sidoarjo Regency for 5 years from 2020 to 2024. The sample used saturated sampling, namely the entire population was used as a sample. The data source in this study is secondary data from the Sidoarjo Regency Regional Tax Service Agency. Data analysis using the SPSS 22 application is multiple linear regression analysis and moderating analysis with Moderated Regression Analysis (MRA). The results of this study show that restaurant taxes partially affect the effectiveness of regional tax revenue. However, hotel taxes, parking taxes, and entertainment taxes have no effect on the effectiveness of regional tax revenues. Simultaneously, the four types of taxes affect the effectiveness of regional tax revenues, and the implementation of tapping boxes is able to moderate these influences. Abstrak : Penerapan tapping box dalam tax monitoring system merupakan salah satu upaya yang dilakukan oleh Badan Pelayanan Pajak Daerah Kabupaten Sidoarjo untuk mengoptimalkan penerimaan pajak daerah khususnya pajak restoran, pajak hotel, pajak parkir, dan pajak hiburan yang merupakan penyebab dari pembatasan aktivitas sosial pasca pandemi covid 19. Penelitian ini bertujuan untuk menguji pajak restoran, pajak hotel, pajak parkir, dan pajak hiburan terhadap efektivitas…
subject: Articles
  topic: section
subject: Pajak Restoran
  topic: keywords
subject: Pajak Hotel
  topic: keywords
subject: Pajak Parkir
  topic: keywords
subject: Pajak Hiburan
  topic: keywords
subject: Efektivitas Penerimaan Pajak Daerah
  topic: keywords
subject: Tapping Box
  topic: keywords
creator: Fitra Anugerahini Putri
creator: Ahmad Kudhori
creator: Dian Kusumaningrum
rights: Copyright (c) 2025 Fitra Anugerahini Putri, Ahmad Kudhori, Dian Kusumaningrum https://creativecommons.org/licenses/by-nc/4.0
date: 2025-09-03
publication date: 2025-09-03
starting page: 1013
ending page: 1028
doi: 10.61994/equivalent.v3i2.1162

Pengaruh Harga, Promosi dan Kelengkapan Fasilitas terhadap Keputusan Menginap di Vivi Residence Syariah II Palembang
type: item
description: Abstract : This study aims to analyze the influence of Price, Promotion, and Facility Completeness on the Decision to Stay at Vivi Residence Syariah II Palembang. The results show that simultaneously, Price, Promotion, and Facility Completeness have a positive and significant influence on the Decision to Stay, as indicated by the significance value of the F test of 0.001 (< 0.05). Partially, the Price variable has a significant influence on the Decision to Stay, with a significance value of 0.021 (< 0.05). The Promotion variable partially has a significant influence on the Decision to Stay, with a significance value of 0.002 (< 0.05). The Facility Completeness variable partially has a significant influence on the Decision to Stay, with a significance value of 0.004 (< 0.05). The coefficient of determination (R²) of 37.3% indicates that the Decision to Stay can be explained by these three variables. The remaining 62.7% is influenced by other factors not examined in this study. The regression analysis shows that the resulting regression equation is: Y = 3.048 + 0.216X1 + 0.340X2 + 0.281X3, where X₁ is Price, X₂ is Promotion, and X₃ is Facility Completeness Abstrak : Penelitian ini bertujuan untuk menganalisis pengaruh variabel Harga , Promosi dan Kelengkapan Fasilitas Keputusan Menginap di Vivi Residence Syariah II Palembang. Hasil penelitian menunjukkan bahwa secara simultan, Harga , Promosi dan Kelengkapan Fasilitas pengaruh positif dan signifikan Keputusan Menginap yang ditunjukkan oleh nilai signifikansi uji F sebesar 0,001 (< 0,05). Variabel Harga, secara parsial memiliki pengaruh signifikan terhadap Keputusan Menginap , dengan nilai signifikansi sebesar 0,021 (< 0,05). Variabel promos, secara parsial memiliki pengaruh signifikan terhadap Keputusan Menginap , dengan nilai signifikansi sebesar 0,002 (< 0,05). Variabel promosi, secara parsial memiliki pengaruh signifikan terhadap Keputusan Menginap dengan nilai signifikansi sebesar 0,004 (< 0,05). Koefisien determi…
subject: Articles
  topic: section
subject: Harga, Promosi, Kelengkapan Fasilitas, Keputusan Menginap
  topic: keywords
creator: Ulil Amri
rights: Copyright (c) 2025 Ulil Amri https://creativecommons.org/licenses/by-nc/4.0
date: 2025-07-31
publication date: 2025-07-31
starting page: 826
ending page: 835
doi: 10.61994/equivalent.v3i2.1161

Pengaruh Persepsi Pemilik, Pengetahuan Akuntansi dan Skala Usaha terhadap Penggunaan Informasi Akuntansi pada UMKM di Kota Madiun
type: item
description: Abstract : This study aims to examine the influence of owner perceptions, accounting knowledge, and business scale on the use of accounting information by MSMEs in Madiun City. The theory used in this study is the Theory of Planned Behavior (TPB). The population in this study were MSMEs registered with the Manpower and Cooperatives Office of Small and Medium Enterprises in Madiun City. The sampling technique used was purposive sampling. The research data were sourced from a questionnaire of 100 respondents via Google Form. This research method used Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach and SmartPLS 3.0 software. Data analysis techniques used were Outer Model Testing, Inner Model Testing, and Hypothesis Testing. The results of this study indicate that owner perceptions have no effect on the use of accounting information with a significance value of 0.151. Accounting knowledge does influence the use of accounting information with a significance value of 1.001. And business scale does influence the use of accounting information with a significance value of 0.000. Keywords: MSMEs, owner perceptions, accounting knowledge, business scale, and use of accounting information. Abstrak : Penelitian ini bertujuan untuk menguji pengaruh persepsi pemilik, pengetahuan akuntansi, dan skala usaha terhadap penggunaan informasi akuntansi pada UMKM di Kota Madiun. Teori yang digunakan dalam penelitian ini adalah teori Theory Planed Behavior (TPB). Populasi dalam penelitian ini adalah pelaku UMKM yang terdaftar di Dinas Tenaga Kerja, Koperasi Usaha Kecil dan Menengah Kota Madiun. Teknik pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Data penelitian bersumber dari kuesioner sebanyak 100 responden melalui google form. Metode penelitian ini menggunakan Structural Equation Modelling (SEM) dengan pendekatan Partial Least Square (PLS) dan menggunakan software SmartPLS 3.0. Teknik analisis data yang digunakan adalah Pengujian Ou…
subject: Articles
  topic: section
subject: UMKM; Persepsi pemilik; Pengetahuan akuntansi; Skala usaha; Penggunaan informasi akuntansi
  topic: keywords
creator: Widya Asti Prasiami
creator: Sasmito Widi Nugroho
creator: Koerniawan Dwi Wibawa
rights: Copyright (c) 2025 Widya Asti Prasiami, Sasmito Widi Nugroho, Koerniawan Dwi Wibawa https://creativecommons.org/licenses/by-nc/4.0
date: 2025-09-15
publication date: 2025-09-15
starting page: 1081
ending page: 1092
doi: 10.61994/equivalent.v3i2.1160

Analisis Peran Ganda, Stres Kerja dan Kecerdasan Emosional terhadap Kinerja Karyawan Wanita di Poltekkes Kemenkes Palembang
type: item
description: Abstract : This study aims to investigate the influence of Green Product, Eco-Friendly Packaging, and Green Advertising on purchasing decisions for Wardah products at Guardian Store Palembang Icon. According to a survey conducted by First Insight in collaboration with Baker Retailing Center (Gusmirati, 2024), 75% of consumers prefer products that prioritize sustainability over well-known branded products, indicating that sustainability is a crucial factor in purchasing decisions, especially among young generations. This study used a population of 1,294 people from May 2025 to July 2025 with a sample of 100 people. The results show that Green Product, Eco-Friendly Packaging, and Green Advertising collectively have a positive and significant influence on purchasing decisions. Specifically, Green Product and Green Advertising have a positive and significant impact, while Eco-Friendly Packaging does not have a significant influence on purchasing decisions. Abstrak : Penelitian ini bertujuan untuk menginvestigasi pengaruh Green Product, Eco-Friendly Packaging, dan Green Advertising terhadap keputusan pembelian produk Wardah di Toko Guardian Palembang Icon. Berdasarkan survei yang dilakukan oleh First Insight bersama Baker Retailing Center, sebanyak 75% konsumen lebih memilih produk yang mengutamakan keberlanjutan daripada produk bermerek terkenal, menunjukkan bahwa keberlanjutan menjadi faktor penting dalam keputusan pembelian, terutama di kalangan generasi muda. Penelitian ini menggunakan populasi sebanyak 1.294 orang pada periode Mei 2025 - Juli 2025 dengan sampel 100 orang. Hasil penelitian menunjukkan bahwa Green Product, Eco-Friendly Packaging, dan Green Advertising secara bersama-sama berpengaruh positif dan signifikan terhadap keputusan pembelian. Secara spesifik, Green Product dan Green Advertising memiliki pengaruh positif dan signifikan, sedangkan Eco-Friendly Packaging tidak memiliki pengaruh signifikan terhadap keputusan pembelian
subject: Articles
  topic: section
subject: Peran Ganda, Stress Kerja, Kecerdasan Emosinal, Kinerja Karyawan Wanita
  topic: keywords
creator: Umar Akhmad
creator: Yun Suprani
creator: Herlan Junaidi
rights: Copyright (c) 2026 Umar Akhmad, Yun Suprani, Herlan Junaidi https://creativecommons.org/licenses/by-nc/4.0
date: 2025-01-02
publication date: 2025-01-02
starting page: 21
ending page: 32
doi: 10.61994/equivalent.v4i1.1159

Pengaruh Pendapatan, Biaya Operasional dan Total Hutang Terhadap Laba Bersih Perusahaan Sektor Transportasi dan Logistik Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2024
type: item
description: Abstract : This research aims to determine the effect of income, operational costs and total debt on the net profit of transportation and logistics sector companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2024 period. This research uses signal theory by testing the hypothesis that income, operational costs and total debt have a positive effect on the company's net profit. The data used is secondary data obtained from the annual financial reports of transportation and logistics sector companies which are available on the official website of the Indonesia Stock Exchange (BEI) and other related sources. This research sample consists of 135 companies listed on the Indonesia Stock Exchange for the 2019-2024 period (BEI). The research sample was selected using a purposive sampling method, with certain criteria relevant to the research objectives. The type of research used is descriptive quantitative research, with multiple linear regression analysis methods using the IMB SPSS version 22 tool with several tests, namely the T test, determination test (R2), and F test. Revenue and operating costs have a significant negative effect on net income of transportation and logistics companies listed on the Indonesia Stock Exchange. This shows that an increase in both variables does not necessarily increase profit, but rather decreases it, which is likely due to efficiency in cost management and revenue structure. Meanwhile, total debt does not show a significant effect on net income, indicating that the company's debt has not had a direct impact on profitability performance during the period studied. The F-test results show that revenue, operating expenses, and total debt jointly have a significant effect on the company’s net profit. Abstrak : Penelitian ini bertujuan untuk mengetahui pengaruh pendapatan, biaya operasional, dan total hutang terhadap laba bersih perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia (BEI) selama perio…
subject: Articles
  topic: section
subject: Pendapatan; Biaya Operasional; Total Hutang; Laba Bersih; Transportasi; Logistik; Bursa Efek Indonesia
  topic: keywords
creator: Naufal Ahmad Adani
creator: Dewi Kirowati
creator: Yopie Diondy Kurniawan
rights: Copyright (c) 2026 Naufal Ahmad Adani, Dewi Kirowati, Yopie Diondy Kurniawan https://creativecommons.org/licenses/by-nc/4.0
date: 2025-01-02
publication date: 2025-01-02
starting page: 51
ending page: 72
doi: 10.61994/equivalent.v4i1.1158